tag:blogger.com,1999:blog-74643091865440897992024-12-19T12:36:34.144+07:00Apa Lo mao Gua adaUnknownnoreply@blogger.comBlogger96125tag:blogger.com,1999:blog-7464309186544089799.post-79762921537247354012023-03-28T08:33:00.001+07:002023-03-28T08:33:45.420+07:00As an interior designer myself, I often come across aspiring designers who are curious about their potential salary. Many junior interior designers, regardless of their level of education or experience, are often unaware of what they can expect to earn in the field. According to recent data, the average salary for a junior interior designer in the United States is around $44,000 per year. However, this number can vary substantially based on a variety of factors, such as location, company size, and specific job duties. If you're considering a career in interior design, it's important to understand that the industry is highly competitive. Therefore, it's not uncommon for junior designers to start at a lower salary and work their way up in the field. Additionally, many companies offer bonuses or profit sharing opportunities for more experienced designers, which can greatly increase their earning potential. As a freelance designer, on the other hand, your earning potential is not limited by a specific company or location. In fact, recent data suggest that the average freelance designer in 2019 earns around $68,000 per year. This number can vary greatly based on the type of work you specialize in, as well as your experience and reputation in the industry. One of the top advantages of being a freelance designer is the ability to set your own rates and work on your own schedule. However, it's important to keep in mind that as a freelancer, you'll also be responsible for finding your own clients and managing your own finances. Regardless of whether you choose to work as a junior designer or pursue a career as a freelance designer, there are a few key skills that are essential to success in the field. These include a strong understanding of design principles and software, as well as excellent communication and project management skills. If you're interested in pursuing a career in interior design or freelance design, there are plenty of resources available to help you get started. From online courses and tutorials to professional organizations and networking events, there are countless opportunities to learn and grow in the industry. At the end of the day, whether you choose to work as a junior designer or as a freelancer, the key to success in the field is to stay passionate about your work and always strive to improve your skills and knowledge. With dedication and hard work, the possibilities for earning potential in the world of design are endless. <p>If you are looking for Interior Designer Average Salary in Philippines 2022 - The Complete Guide you've visit to the right page. We have 35 Images about Interior Designer Average Salary in Philippines 2022 - The Complete Guide like What is the average interior designer salary that you can expect, Interior Designer Average Salary in Australia 2022 - The Complete Guide and also How Much Do Freelance Designers Earn in 2019? - Payoneer. Here it is:</p> <h2>Interior Designer Average Salary In Philippines 2022 - The Complete Guide</h2> <img alt="Interior Designer Average Salary in Philippines 2022 - The Complete Guide" src="http://www.salaryexplorer.com/charts/philippines/architecture/interior-designer/annual-salary-increment-rate-philippines-interior-designer.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.ZatMrbZLQtbTiGo_r15MeQHaEK&amp;pid=15.1';" /> <small>www.salaryexplorer.com</small> <p>salary philippines designer interior increment annual salaryexplorer average chart</p> <h2>Interior Design Salary Austin Tx | Decoratingspecial.com</h2> <img alt="Interior Design Salary Austin Tx | Decoratingspecial.com" src="http://www.salaryexplorer.com/charts/united-states/architecture/interior-designer/salary-comparison-by-years-of-experience-yearly-united-states-interior-designer.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.ZDQUPzUKRF5RNxzr2JAgfAHaFR&amp;pid=15.1';" /> <small>www.decoratingspecial.com</small> <p></p> <h2>Home Designer Salary - The Average Home Designer Salary In United</h2> <img alt="Home Designer Salary - The average home designer salary in united" src="https://i0.wp.com/cdn.homeguide.com/assets/images/content/homeguide-interior-designer-hourly-rates-chart.jpg?resize=665%2C458" width="100%" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.Kwl1Oe2pqPq6V1Nb3adyxwHaFG&amp;pid=15.1';" /> <small>goimages-eo.blogspot.com</small> <p>hourly equivalent</p> <h2>Salary Guide: How Much Do Interior Designers Make In 2022</h2> <img alt="Salary Guide: How much do Interior Designers make in 2022" src="https://dvyvvujm9h0uq.cloudfront.net/com/articles/1566802162-708471-interiordesigner-salary1jpg.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse2.mm.bing.net/th?id=OIP.nj4NXfhsZNLVb_Gd1gUskgAAAA&amp;pid=15.1';" /> <small>www.pixpa.com</small> <p>salary kuwait salaries gotilo</p> <h2>How Much More Can YOU Earn With The NCIDQ Certificate? | Study Plan</h2> <img alt="How much more can YOU earn with the NCIDQ Certificate? | Study plan" src="https://i.pinimg.com/736x/15/ef/90/15ef90799596b45255416d128bdde68b--marketing.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.9sGYEzbhcDgiIWF3BltPQwHaFR&amp;pid=15.1';" /> <small>www.pinterest.com</small> <p>ncidq interior salary 2021 certificate earn much designer salaries choose board bar who graphs</p> <h2>Interior Designer Salary</h2> <img alt="Interior Designer Salary" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgmr0EdRD1ONOc-naiWUsmeY9lr5ywUM8hyphenhyphenol7s_JcJwWW9qvh6zoowLy_Zju2jonm-H1kQN8qvyALrWXl3ouwnwT4PtLAOF47lX7YMJBkkbmrvqwHMggVavoHdv-w7dxNnXDezglKTlZ35/s1600/salary-interiordesigner.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse2.mm.bing.net/th?id=OIP.uheWn1OW5PdPk_TOUo4RNQAAAA&amp;pid=15.1';" /> <small>mykitcheni.blogspot.com</small> <p>salary hourly housedesign</p> <h2>How To Become An Interior Designer | Salary, Career &amp; Jobs</h2> <img alt="How to Become an Interior Designer | Salary, Career &amp; Jobs" src="https://144603481536-oca-main-prod.storage.googleapis.com/static/oca/media/wysiwyg/Job outlook Interior design.jpeg" width="100%" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.M6axydGn3hJvmHf9tMaoqgHaE8&amp;pid=15.1';" /> <small>www.opencolleges.edu.au</small> <p>salaries 2024 projected historical</p> <h2>Junior Interior Designer Salary</h2> <img alt="Junior Interior Designer Salary" src="https://i.pinimg.com/originals/9e/91/0e/9e910e22738be2f5a53f9981698aace1.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.th6CZGwxEPbSsoVs4EzXJQHaDq&amp;pid=15.1';" /> <small>the-bsea.blogspot.com</small> <p></p> <h2>Interior Design Salary In California</h2> <img alt="interior design salary in california" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjYb9-6Czqh682RVxb_VA5f_DWa78lLI_G7iXRNJA1srcIBCWzFVeCVgHJW2RNXxOgW88HjooeF_AGMAkLP9dOu-stjKtnc93X-ExBhDeT7X_A8ZimVDih7uHDed1cJ4tid_UMIfK_orYd-/s400/interior+design+salary+in+california.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.is-HddSSTOpRrncAg4VG2AAAAA&amp;pid=15.1';" /> <small>interiordesignsalaryincalifornia.blogspot.com</small> <p>salary</p> <h2>Graphic Designer Average Salary In Australia 2021 - The Complete Guide</h2> <img alt="Graphic Designer Average Salary in Australia 2021 - The Complete Guide" src="http://www.salaryexplorer.com/charts/australia/advertising-grapic-design-events/graphic-designer/salary-comparison-by-education-level-yearly-australia-graphic-designer.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.1DTwtaHRHuSa_72OvCAzVAHaFR&amp;pid=15.1';" /> <small>www.salaryexplorer.com</small> <p></p> <h2>Interior Designer Average Salary In Canada 2022 - The Complete Guide</h2> <img alt="Interior Designer Average Salary in Canada 2022 - The Complete Guide" src="http://www.salaryexplorer.com/charts/canada/architecture/interior-designer/median-and-salary-distribution-yearly-canada-interior-designer.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.6JddQ_IfmH_x5nYtCSBipwHaEc&amp;pid=15.1';" /> <small>www.salaryexplorer.com</small> <p>brunei salaryexplorer oman salaries kuching johor bahru namibia tajikistan myanmar muscat sri median yearly earning transparant</p> <h2>Interior Designer Salary In India, Starting Salary For Interior Designer</h2> <img alt="Interior Designer Salary In India, Starting Salary for Interior Designer" src="https://www.jdinstitute.edu.in/media/2018/11/Interior-Designer-Salary.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.sLbiNvCeDwFycOPArd1FfAHaE8&amp;pid=15.1';" /> <small>www.jdinstitute.edu.in</small> <p>jdinstitute</p> <h2>What Is The Average Interior Designer Salary That You Can Expect</h2> <img alt="What is the average interior designer salary that you can expect" src="https://topsdecor.com/wp-content/uploads/2020/08/interior-designer-salary.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse2.mm.bing.net/th?id=OIP.kXmgBKTsGg8k6uWIBW65FQHaEe&amp;pid=15.1';" /> <small>topsdecor.com</small> <p>salary topsdecor</p> <h2>Interior Designer Yearly Pay - INTERIORDESIGNAL</h2> <img alt="Interior Designer Yearly Pay - INTERIORDESIGNAL" src="https://i.pinimg.com/originals/b8/7c/2d/b87c2d91a772b17b2ab0ef5ffb559398.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.lCWZDvfQw4Frrj-VAHlYQgHaD4&amp;pid=15.1';" /> <small>interiordesignal.blogspot.com</small> <p>salary yearly rich decorator</p> <h2>What Is The Expected Salary Of An Interior Designer? - Quora</h2> <img alt="What is the expected salary of an interior designer? - Quora" src="https://qph.fs.quoracdn.net/main-qimg-784523bef94422e97173afa375d09a6a" width="100%" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.Uwz6jDUb77HtNpVdCANoZgHaG8&amp;pid=15.1';" /> <small>www.quora.com</small> <p>salary interior public relations ios designer india advertising development app pr expected training careers relation annual average learn</p> <h2>Interior Decorator Salary: How Much Do Interior Decorators Make</h2> <img alt="Interior Decorator Salary: How Much Do Interior Decorators Make" src="https://blog.scitraining.com/wp-content/uploads/2020/07/interior-designer-salary.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.Fz_AUeXRmBMgRemckk0YDwHaE8&amp;pid=15.1';" /> <small>blog.scitraining.com</small> <p>decorator appendere cuadros ruining decorators arruinar celebra ficoba pratici consigli colgar aspirants diversified opportunities lad feria renovar quienes buscan upes</p> <h2>BA (Hons) In Interior Design, LIT: 2016 Salary Guide For Interior Design</h2> <img alt="BA (Hons) in Interior Design, LIT: 2016 Salary Guide for Interior Design" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEistckdxK3-yKY7MrCrGGx9Aqgaw71v8a0N9eoSjyPMJ0bJmCqKNoxg0RiK9A2iwP2GMoxhnsYw7vIbpCGZEP7Wa-dE_HnnU1czIun_JI8h52X7hnOg4qpj8iH1j5GY2DKIYUR_w8PmHog/s1600/ID+Salary+guide.JPG" width="100%" onerror="this.onerror=null;this.src='https://tse2.mm.bing.net/th?id=OIP.PtEGzE8jrpHZr8HwrOke7gHaFD&amp;pid=15.1';" /> <small>litinteriordesign.blogspot.com</small> <p>hons</p> <h2>Career Of The Month: Interior Designer - Indigo</h2> <img alt="Career of the month: Interior Designer - Indigo" src="https://i0.wp.com/indigo.careers/wp-content/uploads/2020/02/Interior-Designer_salary.jpg?resize=614%2C351&amp;ssl=1" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.CBz4wvJJas9tt4a0NXGoyAAAAA&amp;pid=15.1';" /> <small>indigo.careers</small> <p>interior designer career month indigo salary experience</p> <h2>The Interior Designer&#039;s Salary Guide - Mometrix Blog</h2> <img alt="The Interior Designer&#039;s Salary Guide - Mometrix Blog" src="https://i1.wp.com/www.mometrix.com/blog/wp-content/uploads/2015/04/2015-Interior-Designer-Salary-Guide.jpg?w=1980&amp;ssl=1" width="100%" onerror="this.onerror=null;this.src='https://tse2.mm.bing.net/th?id=OIP.BGcn6347JpCoSEW5C-3nGgHaOF&amp;pid=15.1';" /> <small>www.mometrix.com</small> <p>mometrix average</p> <h2>How To Become A Fashion Designer In 2020 (new Complete Guide) | Sewport</h2> <img alt="How to Become a Fashion Designer in 2020 (new complete guide) | Sewport" src="https://s3.eu-west-2.amazonaws.com/files.sewport.com/blog/is-a-fashion-degree-worth-it/average_salary_for_a_technical_fashion_designer.jpeg" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.nkj90_GOuCm9jUscMV5XKwHaDt&amp;pid=15.1';" /> <small>sewport.com</small> <p>earn sewport</p> <h2>Interior Design Salary Ph</h2> <img alt="Interior Design Salary Ph" src="https://www.nyiad.edu/images/cms/courses/job-outlook/interior-design-job-outlook.png" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.SDlSZowgLcHYmmrC2iR4YQHaF7&amp;pid=15.1';" /> <small>tesaccount06.blogspot.com</small> <p></p> <h2>Interior Designer Average Salary In Kenya 2022 - The Complete Guide</h2> <img alt="Interior Designer Average Salary in Kenya 2022 - The Complete Guide" src="http://www.salaryexplorer.com/charts/kenya/architecture/interior-designer/salary-comparison-between-interior-designer-and-architecture-monthly-kenya.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.cDDE7ABhJ2ftkA-QHixJqwHaDK&amp;pid=15.1';" /> <small>www.salaryexplorer.com</small> <p>interior designer salary kenya jobs vs other architecture</p> <h2>Download Interior Architecture Design Salary In India Gif</h2> <img alt="Download Interior Architecture Design Salary In India Gif" src="https://i1.wp.com/4.bp.blogspot.com/-AbDJicCfWY4/VW0X_Dhde1I/AAAAAAAACSY/rz-UDwi4bnw/s320/famous-interior-design-salary-interior-designer-salary-interior-designer-salaries-for-states-with.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.wUN6vVYsAzcfwDXmSIr3PQAAAA&amp;pid=15.1';" /> <small>architectureboss.blogspot.com</small> <p>salary salaries</p> <h2>How Much Do Freelance Designers Earn In 2019? - Payoneer</h2> <img alt="How Much Do Freelance Designers Earn in 2019? - Payoneer" src="https://blog.payoneer.com/wp-content/uploads/2019/08/freelance1-1.png" width="100%" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.i6tG3GwBhO3-Td0AH90-KAHaFc&amp;pid=15.1';" /> <small>blog.payoneer.com</small> <p>salary freelance payoneer yearly surveys</p> <h2>Interior Design Salary | Super Interior</h2> <img alt="Interior Design Salary | Super Interior" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhncwQvOLGGn9nqcJf0aordRYqMTHkWrbbtPigREyrlJj2T31guNEnyukKRQ7miAqwp0vch47f6drAwO7evMgRoYmuR1ECJ3a8kT2UTXJkoCBfVTfqbaAqU4yCHm0fcvtbLa8cqcSJ_8vC2/s1600/home-designer-salary-architecture-interior-design-salary-delectable-of-uk-interior-best-creative.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse2.mm.bing.net/th?id=OIP.VZ3quXu2GlpzHs_uzZUdjgAAAA&amp;pid=15.1';" /> <small>superiorinterior-carlee.blogspot.com</small> <p>interior salary designer super</p> <h2>Interior Designing Salary | Decoratingspecial.com</h2> <img alt="Interior Designing Salary | Decoratingspecial.com" src="https://i0.wp.com/www.salaryexplorer.com/charts/united-states/architecture/interior-designer/salary-comparison-by-years-of-experience-yearly-united-states-interior-designer.jpg?resize=720%2C513" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.TxzZ5f_kn4QAl7pLq6oBkwHaFR&amp;pid=15.1';" /> <small>www.decoratingspecial.com</small> <p></p> <h2>Interior Designer Salary ~ Beautiful Home Interiors | Home Design</h2> <img alt="Interior Designer Salary ~ beautiful home interiors | Home Design" src="http://seogadget.co.uk/wp-content/uploads/2011/02/salaries.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.dEJmnMcE3ljUJJv7tJ5LXQHaEO&amp;pid=15.1';" /> <small>nythrosadventures.blogspot.com</small> <p>decorator billingsblessingbags</p> <h2>Interior Design Salary | Interior Design</h2> <img alt="Interior Design Salary | Interior Design" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiu9zQyrDWw4GAYCCgbPvIGIXhFz38-c_cAqHFjhXuft40EOsAAjKF-jccYK7RIi9sVFviScg2FzL1A6TonJJ4BSgfhSBQzf4AUuFxld_9RGu3YAZe1pbqEODJZVwrqAxMX2olfY982-jI/s400/0.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.bOPHfMml2CzEOkFhbLWYRAAAAA&amp;pid=15.1';" /> <small>ganzinteriordesign.blogspot.com</small> <p>interior salary designer</p> <h2>How To Become An Interior Designer | Salary, Career &amp; Jobs</h2> <img alt="How to Become an Interior Designer | Salary, Career &amp; Jobs" src="https://144603481536-oca-main-prod.storage.googleapis.com/static/oca/media/wysiwyg/Interior designer salary.png" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.LqV7q2DV_uRTmb2Sq71FkwHaE8&amp;pid=15.1';" /> <small>www.opencolleges.edu.au</small> <p>1155 earning</p> <h2>Interior Designer Salary In Us - Happiness</h2> <img alt="Interior Designer Salary In Us - Happiness" src="https://images.comparably.com/salaries/salaries-for-junior-interior-designer" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.JXz-6jpSURwyG45EF7Gd7wHaDt&amp;pid=15.1';" /> <small>happinessmisleading.blogspot.com</small> <p>comparably</p> <h2>Interior Designer Average Salary In Australia 2022 - The Complete Guide</h2> <img alt="Interior Designer Average Salary in Australia 2022 - The Complete Guide" src="http://www.salaryexplorer.com/charts/australia/architecture/interior-designer/median-and-salary-distribution-yearly-australia-interior-designer.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.6mCIzF16qtJnnoFfeYiapwHaEc&amp;pid=15.1';" /> <small>www.salaryexplorer.com</small> <p>salary</p> <h2>What’s The Average Interior Design Salary?</h2> <img alt="What’s The Average Interior Design Salary?" src="https://www.nyiad.edu/media/zoo/images/what-s-the-average-interior-design-salary-1_5ba7333fb7181c0064d1edafaf18d00b.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.05NK-JK7Sccwm7LXCIj6ywHaE8&amp;pid=15.1';" /> <small>www.nyiad.edu</small> <p></p> <h2>Interior Designer Average Salary In Australia 2022 - The Complete Guide</h2> <img alt="Interior Designer Average Salary in Australia 2022 - The Complete Guide" src="http://www.salaryexplorer.com/charts/australia/architecture/interior-designer/salary-comparison-by-gender-yearly-australia-interior-designer.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.Ut9e5oaP-zAYZ4tv1nw3lwHaFD&amp;pid=15.1';" /> <small>www.salaryexplorer.com</small> <p>salary</p> <h2>Interior Designer Average Salary In Australia 2022 - The Complete Guide</h2> <img alt="Interior Designer Average Salary in Australia 2022 - The Complete Guide" src="http://www.salaryexplorer.com/charts/australia/architecture/interior-designer/salary-comparison-by-education-level-yearly-australia-interior-designer.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.TbZZnmLnI0b7BhyjIpVOeAHaFR&amp;pid=15.1';" /> <small>www.salaryexplorer.com</small> <p>salary decorator salaryexplorer yearly</p> <h2>Interior Decorator Salary: How Much Do Interior Decorators Make</h2> <img alt="Interior Decorator Salary: How Much Do Interior Decorators Make" src="https://blog.scitraining.com/wp-content/uploads/2020/07/interior-decorator-salary.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.w90DribFfiJhQZZ0N86XDgHaE8&amp;pid=15.1';" /> <small>blog.scitraining.com</small> <p>decorator decorators</p> <p>Interior design salary in california. How to become a fashion designer in 2020 (new complete guide). Mometrix average</p><br /> Unknownnoreply@blogger.comtag:blogger.com,1999:blog-7464309186544089799.post-580906511957401002023-03-27T12:03:00.001+07:002023-03-27T12:03:05.216+07:00<p>Hey there, fellow gamers! Have you ever tried to make your Minecraft home look like a real-life dream home? Look no further as we've got you covered with the ultimate interior design ideas in Minecraft! We found some amazing images with incredible designs that you can recreate in your Minecraft world. So, let's get started with some cool ideas to level up your Minecraft home decor game.</p> <h2>1.4.2 New Interior Design Concept Minecraft Project</h2> <p>The first image is featuring an exquisite interior design concept that screams luxury. The color coordination of each item is spot on, giving a complete aesthetic look. The furniture placement is perfect as it creates different levels of height and depth to the room, making it look much more spacious. The use of light-brown wooden planks on the floor and walls adds an extra touch of elegance to the overall look.</p> <img src="http://static.planetminecraft.com/files/resource_media/screenshot/1244/2012-11-04_171329_4044744.jpg" alt="1.4.2 new interior design concept Minecraft Project" /> <h2>34 Awesome Minecraft Interior Design Ideas - Mom's Got the Stuff</h2> <p>The second image features 34 Minecraft interior design ideas that can set your Minecraft world apart from others. These ideas range from living room, dining room, bedroom, kitchen, and even bathroom ideas. Just imagine a luxurious bathroom with an all-white interior design, multiple bathtubs, and even a large aquarium with unique fishes swimming around. Or how about a living room with a fireplace, a piano, and large windows, giving you a perfect view of your surroundings? You can never go wrong with a modern kitchen that has marble countertops, hanging lights, and an open seating area for guests, can you?</p> <img src="https://momsgotthestuff.com/wp-content/uploads/2021/07/minecraft-interior-designs-17.jpg" alt="34 Awesome Minecraft Interior Design Ideas - Mom's Got the Stuff" /> <h2>Instructions</h2> <p>If you want to recreate any of these designs in your Minecraft world, we've got a list of ingredients and instructions to help you out. All you need is a little bit of creativity and passion, and you're on your way to creating your dream Minecraft home.</p> <h3>Ingredients</h3> <ul> <li>Wooden planks</li> <li>Glass panes</li> <li>Stone bricks</li> <li>Cobblestones</li> <li>Marble</li> <li>Quartz</li> <li>Plants and Flowers</li> <li>Painting and Posters</li> <li>And much more!</li> </ul> <h3>Instructions</h3> <ol> <li>Find a spacious area to build your dream home.</li> <li>Collect all the materials you'll need for the chosen interior design.</li> <li>Start building by following the design closely or use it as inspiration and add your own touch.</li> <li>Give a final touch to your creation by adding small details like plants, flowers, paintings, and posters.</li> <li>Enjoy and let your friends be amazed by your creativity!</li> </ol> <p>We hope you found these interior design ideas helpful and fun to work with. Remember, your Minecraft home is your own personal space, make it special and unique in your own way. Happy building!</p> <p>If you are searching about Minecraft Interior Design Ideas: 10 Best Ideas you've came to the right page. We have 35 Pics about Minecraft Interior Design Ideas: 10 Best Ideas like Minecraft builds and designs on Instagram: “Wow! Amazing interior😱, Minecraft Interior Design :- Five Best Ideas To Know - The Architects Diary and also As requested, some more interior design! : Minecraft. Read more:</p> <h2>Minecraft Interior Design Ideas: 10 Best Ideas</h2> <img alt="Minecraft Interior Design Ideas: 10 Best Ideas" src="https://www.thewowstyle.com/wp-content/uploads/2021/06/2-3.png" width="100%" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.OewnyBIz3XLfnBf9jFFs4QHaDo&amp;pid=15.1';" /> <small>www.thewowstyle.com</small> <p>einrichten einrichtung inrichting bedroom esszimmer paint vezi mytripdiary</p> <h2>Minecraft Interior House Ideas - Pin On Minecraft House Interior</h2> <img alt="Minecraft Interior House Ideas - Pin on Minecraft House Interior" src="https://i.pinimg.com/originals/b8/59/57/b85957155372c3d9d524c23b269f3240.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP._870hYiivPCIsTaGXtmZWgHaHV&amp;pid=15.1';" /> <small>rugalgirl3.blogspot.com</small> <p>domy cottage minecraftowe fajne blueprints haus cottagecore escaleras grze meble dizajnerskie pomysły kreatywne turnav typografii ozdabianie projektowanie muhammd pindes horr</p> <h2>Minecraft Interior Design Ideas: 15 Creative Tips For Home</h2> <img alt="Minecraft Interior Design Ideas: 15 Creative Tips for Home" src="https://architecturesideas.com/wp-content/uploads/2020/10/minecraft-interior-design-ideas-36.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.CaZIMoS-sVTVACzReiRgUgHaEK&amp;pid=15.1';" /> <small>architecturesideas.com</small> <p>decorate trends wonderhowto amazingonly</p> <h2>How To Make A Modern Interior</h2> <img alt="How To Make a Modern Interior" src="https://static.planetminecraft.com/files/resource_media/screenshot/1223/2012-06-04_153044_2454946.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.dmsVuE9WdU5b80VkmuOilQHaFk&amp;pid=15.1';" /> <small>www.planetminecraft.com</small> <p>minecraft modern house interior plans houses designs plan layout small redstone blueprints domy villa survival maison good rectangular nice 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onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.LvOtKIwT5K-odXjVJNy9uQHaD8&amp;pid=15.1';" /> <small>architecturesideas.com</small> <p>reportedebatalla</p> <h2>Interior Design Minecraft</h2> <img alt="Interior Design Minecraft" src="https://i.pinimg.com/originals/66/8e/6b/668e6bf44e3377a7eb5c82265601d648.png" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.9qwubIuQ1rjdeXwpImx7SwHaEY&amp;pid=15.1';" /> <small>smartdecormagazines.blogspot.com</small> <p></p> <h2>Minecraft Interior Idea Interior Design Is Hard And The People I</h2> <img alt="Minecraft interior idea Interior design is hard and the people I" src="https://s-media-cache-ak0.pinimg.com/originals/17/7a/15/177a1591e6661dcb329f2207fa2b4ca8.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.-bzXf-BbGBiqnXDQ4DHx9QHaEY&amp;pid=15.1';" /> <small>www.pinterest.com.mx</small> <p>minecraft consider survival daanis</p> <h2>Pin Van Josh 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Living interior dubai villa luxurious cambodia. Interior elegant dubai apartment</p><br /> Unknownnoreply@blogger.comtag:blogger.com,1999:blog-7464309186544089799.post-9238712092364586332023-03-26T07:56:00.000+07:002023-03-26T07:56:29.139+07:00<p>Hey guys, look what I got my hands on! It's the amazing Creality Ender 3 Pro 3D printer. I have been playing around with it for a while now and I have to say, this thing is a beast!</p> <h2>First Impressions</h2> <p>Right when I opened the box, I was impressed with the build quality of this printer. It's sturdy, well designed and looks incredible. It was really easy to set up too, so it didn't take me very long to get started.</p> <h2>Calibration</h2> <p>After setting up my printer, I realized that I had to calibrate my steps per unit. It was a bit daunting at first, but thanks to some helpful online tutorials, I was able to successfully calibrate my printer. And the results were astounding!</p> <p>One thing I really appreciate about this printer is its accuracy. I was able to reprint my calibration and it turned out perfect. The details were crisp and clean, and there wasn't any messy overhangs or stringing. I couldn't be happier with my printer.</p> <h2>Recipes</h2> <h3>Coffee Mug Holder</h3> <p><img src="https://cdn-3d.niceshops.com/upload/image/product/large/default/creality-ender-3-pro-1-pc-249140-en.jpg" alt="Creality Ender 3 Pro 3D Printer"><br> For this project you will need:<br> - 50g of PLA<br> - Creality Ender 3 Pro 3D Printer </p> <h4>Instructions</h4> <ol> <li>Download and load the mug holder file.</li> <li>Preheat your printer and load your filament.</li> <li>Press print and watch your printer work its magic.</li> <li>Enjoy your new coffee mug holder! </li> </ol> <h3>Phone Holder</h3> <p><img src="https://preview.redd.it/att13z9p6hs41.jpg?auto=webp&s=d345fedbd63b1902fa62d1632f852fdd9fc771fa" alt="Calibration using Creality Ender 3 Pro 3D Printer"><br> For this project you will need:<br> - 100g of PLA<br> - Creality Ender 3 Pro 3D Printer </p> <h4>Instructions</h4> <ol> <li>Download and load the phone holder file.</li> <li>Preheat your printer and load your filament.</li> <li>Press print and watch your printer work its magic.</li> <li>Enjoy your new phone holder!</li> </ol> <p>Overall, I'm really happy with my Creality Ender 3 Pro 3D printer. It's opened up a whole new world of possibilities and projects for me. If you're in the market for a great 3D printer, I highly recommend giving this one a try!</p> <p>If you are looking for Creality Ender 3 Review: Price, Specs &amp; Performance | 3DSourced you've visit to the right page. We have 35 Images about Creality Ender 3 Review: Price, Specs &amp; Performance | 3DSourced like How To Calibrate the Extruder Steps (Ender-3 / Ender-5 / CR-10) - Let&#039;s, Creality Ender 3 Pro 3D Printer,Official ender 3 pro 3d printer store and also Creality Ender 3 vs Ender 3 Pro vs Ender 3 V2: Which is Best? - 3DSourced. 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Z</h2> <img alt="First print on ender 3 pro, calibration cube directly from SD card. Z" src="https://preview.redd.it/m4h4vpga82141.jpg?auto=webp&amp;s=f2e6d8119b5b3d852fbfa27512c3e510e4837f49" width="100%" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.Eejx5AbdcnpEhhNzOycxKAHaJ4&amp;pid=15.1';" /> <small>www.reddit.com</small> <p>pro cube calibration ender sd card print directly axis needs work comments ender3</p> <h2>Creality Ender 3 Pro 3D Printer,Official Ender 3 Pro 3d Printer Store</h2> <img alt="Creality Ender 3 Pro 3D Printer,Official ender 3 pro 3d printer store" src="https://cdn.shopify.com/s/files/1/0046/3781/8929/products/ender-3-pro_1_1200x1200.jpg?v=1589189844" width="100%" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.AoBuXUqk8ZJt3uo9MWBKkAHaHa&amp;pid=15.1';" /> <small>www.creality3dofficial.com</small> <p>ender pro 3d printer creality official creality3d</p> <h2>2020 Creality Ender 3 Review: The Best 3D Printer Under $200 - Howchoo</h2> <img alt="2020 Creality Ender 3 Review: The Best 3D Printer Under $200 - 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Ender 3 Standard V/s Ender 3 Pro V/s Ender 3</h2> <img alt="Ender 3 lineup Comparison. Ender 3 Standard v/s Ender 3 Pro v/s Ender 3" src="https://i1.wp.com/opencloudware.com/wp-content/uploads/2021/04/comparision.jpg?fit=830%2C338&amp;ssl=1" width="100%" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.GJV5ERMA2WRdtoExbCSf2wHaDB&amp;pid=15.1';" /> <small>opencloudware.com</small> <p>ender v2 comparison pro lineup standard open creality successful popular most</p> <h2>Just Calibrated My Ender 5’s Steps Per Unit. Re-printed My Calibration</h2> <img alt="Just calibrated my Ender 5’s steps per unit. 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Not" src="https://preview.redd.it/3bdhm26oyl261.jpg?auto=webp&amp;s=ceca55798af2cf02dfb331a6445c5e760243854d" width="100%" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.CKQ1Jt_1lYtTuq58sIiJ6QHaJ4&amp;pid=15.1';" /> <small>www.reddit.com</small> <p>ender resets permanently pinting ender3</p> <h2>How To Calibrate The Extruder Steps (Ender-3 / Ender-5 / CR-10) - Let&#039;s</h2> <img alt="How To Calibrate the Extruder Steps (Ender-3 / Ender-5 / CR-10) - Let&#039;s" src="https://i1.wp.com/letsprint3d.net/wp-content/uploads/2019/06/calibrate_extruder_steps_tools.jpg?resize=770%2C578&amp;ssl=1" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.0HK-pv4T02x_rZjWBDDAywHaFj&amp;pid=15.1';" /> <small>letsprint3d.net</small> <p>extruder ender calibrate</p> <p>Assembly and calibration of the creality ender 3. Ender creality. Creality ender 3 pro</p><br /> Unknownnoreply@blogger.comtag:blogger.com,1999:blog-7464309186544089799.post-53547290506867014472023-03-26T06:32:00.002+07:002023-03-26T06:32:27.267+07:00<p>Hey y'all!</p> <h2>Check out these amazing interior designs in Melbourne!</h2> <p>These designers really know how to create beautiful spaces that are the envy of all who enter! Take a look at these two examples:</p> <h2>Residential Interior Design</h2> <p>One of the top Melbourne interior designers knows how to create a comforting and cozy living space. The colors and textures are perfectly balanced to create a warm and inviting atmosphere. The walls are a soft cream color and the furniture is made from natural wood, which is accented by black metal decor. Hanging plants add a pop of green and complete the look. Check out this beautiful space:</p> <img src="https://i.pinimg.com/originals/0b/75/8e/0b758e4b6a6dd28c1440d40f377a2269.jpg" alt="Residential Interior Design"> <h3>Ingredients:</h3> <ul> <li>Cream-colored paint</li> <li>Natural wood furniture</li> <li>Black metal decor</li> <li>Hanging plants</li> </ul> <h3>Instructions:</h3> <ol> <li>Paint the walls with cream-colored paint</li> <li>Select natural wood furniture with black metal decor accent pieces</li> <li>Hang plants throughout the room</li> </ol> <h2>Commercial Interior Design</h2> <p>The designers of this commercial space chose to create a sleek and modern atmosphere that would impress any client. The walls are painted a soft calming blue which is perfectly complemented by the light-colored wood accents. The dark gray seating provides a beautiful contrast against the blue walls and adds depth to the space. The large open windows provide plenty of natural light, making this the perfect space for any business meeting. Take a look at this beautiful commercial space:</p> <img src="https://www.essentialhome.eu/blog/wp-content/uploads/2021/01/25-Best-Interior-Designers-in-Melbourne-You-Should-Know_11.jpg" alt="Commercial Interior Design"> <h3>Ingredients:</h3> <ul> <li>Soft blue paint</li> <li>Light-colored wood furniture</li> <li>Dark gray seating</li> <li>Large open windows</li> </ul> <h3>Instructions:</h3> <ol> <li>Paint the walls with a soft calming blue paint</li> <li>Choose light-colored wood furniture with dark gray seating</li> <li>Add large open windows to let in natural light</li> </ol> <p>These Melbourne interior designers are truly talented and know how to create beautiful spaces that are both functional and aesthetically pleasing. From residential to commercial spaces, these designers know how to create a welcoming and professional atmosphere. </p> <p>If you are searching about The 10 Best Interior Designers in Melbourne | Esperiri Milano you've came to the right page. 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Melbourne lombard. Interior bangalore designers urbanclap discover</p><br /> Unknownnoreply@blogger.comtag:blogger.com,1999:blog-7464309186544089799.post-33776424865305702362023-03-25T22:08:00.001+07:002023-03-25T22:08:27.036+07:00<p> If you're looking for a powerful and easy-to-use software that simplifies 3D printing, look no further than Autodesk Slicer for Fusion 360! This software is perfect for anyone looking to create highly detailed and accurate models that look like they were made by a professional. 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src="https://static.wixstatic.com/media/3fe9fc_86ddd3984b5e4775b2bc58184725bfff~mv2.jpg/v1/fit/w_1024,h_768,al_c,q_80/file.jpg" width="100%" /> <small>www.fusion-interiordesign.co.uk</small> <p>woldingham</p> <h2>17 Best Images About INGLATERRA CARDIFF CASTLE On Pinterest | Wels</h2> <img alt="17 Best images about INGLATERRA CARDIFF CASTLE on Pinterest | Wels" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.VA5ffoTgAHYYa3oIgz9opwHaLH&amp;pid=15.1';" src="https://s-media-cache-ak0.pinimg.com/736x/72/04/c8/7204c8763650458f04923ec7ffdf042e.jpg" width="100%" /> <small>www.pinterest.com</small> <p>cardiff wales castle visit interior castles city visitbritain unusual buildings bay medieval south</p> <h2>Portfolio Of Interior Design Projects That We Have Recently Carried Out</h2> <img alt="Portfolio of Interior Design projects that we have recently carried out" 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Interior african south contemporary africa loveisspeed dining designers room furniture modern decor marina luxury cape town house saota estilo antoni. Interior wales farnborough prince</p><br /> Unknownnoreply@blogger.comtag:blogger.com,1999:blog-7464309186544089799.post-1379022869114758042023-03-25T02:00:00.001+07:002023-03-25T13:42:41.726+07:00<h2 style="text-align: left;">Indian homes interior decoration pictures Pin by livspace</h2><div><br /></div><div style="text-align: justify;">Hey there! Are you looking to spice up your living room and infuse some Indian style into your decor? Look no further because we've got some amazing living room designs that will have you swooning. First up, we have a stunning image of a living room with a bold red and gold color scheme. The intricate patterns on the cushions and rug add a touch of luxury to the space, while the simple wooden furniture keeps everything grounded. Next, we have a cozy setup featuring an Indian swing chair, or jhoola, as the focal point of the room. The warm wood tones pair perfectly with the colorful textiles and playful elephant decor. Moving on, we have a more modern take on Indian design with a monochrome color scheme and geometric patterns. The clean lines of the furniture and decor create a sleek and sophisticated space, while the pops of greenery add a natural element. Last but not least, we have a living room that truly embodies the Indian spirit with a bright and bohemian vibe. The mix of textures and patterns creates a lively and dynamic atmosphere, while the abundance of cushions and floor seating invite you to relax and unwind. Ready to bring some Indian style into your home? Here's a recipe for creating your very own living room masterpiece:&nbsp;</div><div style="text-align: justify;">&nbsp;Ingredients:&nbsp;</div><div style="text-align: justify;">- Bold colors and intricate patterns&nbsp;</div><div style="text-align: justify;">- Natural wood elements&nbsp;</div><div style="text-align: justify;">- Playful decor accents&nbsp;</div><div style="text-align: justify;">- Cozy seating options&nbsp;</div><div style="text-align: justify;">- Mix of textures and materials Instructions:&nbsp;</div><div style="text-align: justify;">&nbsp;1. Start by selecting a bold color scheme to serve as the foundation of your design.&nbsp;</div><div style="text-align: justify;">&nbsp;2. Incorporate natural wood elements, such as a wooden coffee table or bookshelf, to add warmth and grounding to the space.&nbsp;</div><div style="text-align: justify;">&nbsp;3. Add playful decor accents, such as elephant figurines or colorful tassels, to infuse some character into the room.&nbsp;</div><div style="text-align: justify;">&nbsp;4. Choose cozy seating options, such as floor cushions or a jhoola swing chair, to make the space inviting and comfortable.&nbsp;</div><div style="text-align: justify;">&nbsp;5. Finally, layer in a mix of textures and materials, such as woven blankets and plush rugs, to create a dynamic and visually interesting space. With these ingredients and instructions, you'll have a living room that's full of Indian style and personality. So go ahead, grab a cup of chai, and enjoy your newly designed space!</div><p style="text-align: justify;">If you are searching about 14+ Amazing Living Room Designs Indian Style, Interior and Decorating you've visit to the right place. We have 35 Pics about 14+ Amazing Living Room Designs Indian Style, Interior and Decorating like 14+ Amazing Living Room Designs Indian Style, Interior and Decorating, Indian Living Room Interior Decoration #14401 | Living Room Ideas and also Industry Insights On Luxury home interiors in India | Cutting Edge. Here you go:</p> <h2>14+ Amazing Living Room Designs Indian Style, Interior And Decorating</h2> <img alt="14+ Amazing Living Room Designs Indian Style, Interior and Decorating" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.CabvmOi6CwmELizmwuDDQAHaHa&amp;pid=15.1';" src="https://i.pinimg.com/originals/19/32/78/1932783ce3409c788faa2ab4c69d8d51.jpg" width="100%" /> <small>www.pinterest.co.uk</small> <p>indian etnico archlux rooms ptenchiki pouted artistic sherriematula taslak</p> <h2>50+ Indian Interior Design Ideas - The Architects Diary</h2> <img alt="50+ Indian Interior Design Ideas - The Architects Diary" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.fMac5vP3bFo4Tg9J2zZNtQAAAA&amp;pid=15.1';" src="http://thearchitectsdiary.com/wp-content/uploads/2017/09/Indian-Interior-Design-26.jpg" width="100%" /> <small>thearchitectsdiary.com</small> <p>indian interior style inspired</p> <h2>Pin On Our Home</h2> <img alt="Pin on Our home" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.fsvCJ5_NX0-tRouweX4omgHaE8&amp;pid=15.1';" src="https://i.pinimg.com/originals/53/77/fb/5377fb9b1a384b638b85b610ee4eaa9c.jpg" width="100%" /> <small>www.pinterest.co.uk</small> <p>indien ethnic yangon forth espelho nossa talesalongtheway homebruheaven einrichtungsideen baithak decoretoo ghar360 homeinteriorpedia</p> <h2>Homestays India | Indian Interior Design, Kerala House Design, Indian Homes</h2> <img alt="homestays india | Indian interior design, Kerala house design, Indian homes" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.HNXmDJdLkoTOP1wjCZWUJQHaEr&amp;pid=15.1';" src="https://i.pinimg.com/originals/5f/46/9d/5f469df6734bab8ca726286107bfdbb4.jpg" width="100%" /> <small>www.pinterest.com</small> <p>indian interior athangudi tiles interiors traditional style india homes chettinad house chettinadu floor decor flooring ethnic pillars trends kerala classic</p> <h2>Pin By Livspace - 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Indian interior decor room wall living decoration house rooms india traditional interiors style designs homes decorations folk hall disha reveal. Traditional indian interior design indian style home living room</p><br /> Unknownnoreply@blogger.comtag:blogger.com,1999:blog-7464309186544089799.post-3949711215606093722023-03-24T00:00:00.001+07:002023-03-25T13:35:52.356+07:00<h2 style="text-align: left;">Interior design in miami Designs you can steal from the best interiordesigners in Miami</h2><div style="text-align: justify;">If you're dreaming of a sun-kissed, artful haven, Miami is the perfect destination for you! Thanks to its vibrant cultural scene, stunning Art Deco architecture, and glorious beaches, Miami is a picture-perfect destination for design and architecture enthusiasts. Our team at XYZ Interior Designs has scoured the internet to bring you our top picks for the best interior designs in Miami. First on our list is a modern masterpiece from Antonovich Design. This Miami hotspot is a vision of grandeur and luxury, featuring soaring ceilings, floor-to-ceiling windows, and a stunning modern chandelier. The centerpiece of the room is undoubtedly the grand circular sofa, which serves as a welcoming haven for guests to mingle and relax. This Miami marvel is perfect for those looking for sophistication with a distinct edge. Gathered Group has also made a name for itself in Miami with its colorful interior design. This beachfront villa is a feast for the eyes, boasting a vibrant art mural featuring a rainbow of hues. The colorful focal point is perfectly accented with bright throw pillows and a plush, inviting sofa. Topping it off is a relaxed, coastal vibe highlighted by sandy accents and beach-inspired art. To achieve a look similar to these stunning spaces, we recommend investing in bold art pieces, statement-making furniture, and light, airy accents. For a modern aesthetic similar to Antonovich Design’s space, opt for sleek metal accents and minimalist décor, and stay true to black and white color palettes with a few pops of metallic accents. To recreate Gathered Group's beachfront villa vibe, add touches of nature with wooden décor pieces and wicker baskets. Be sure to incorporate light and airy accents, such as sheer drapery and sea-inspired artwork to welcome a relaxed, coastal vibe into your home.&nbsp;</div><div>Here is our recipe for designing the perfect Miami-inspired room:&nbsp;</div><div><br /></div><div>&nbsp;Ingredients:&nbsp;</div><div>- Statement art piece&nbsp;</div><div>- Bold furniture&nbsp;</div><div>- Minimalist décor&nbsp;</div><div>- Pop of metallic accents&nbsp;</div><div>- Wooden décor pieces&nbsp;</div><div>- Wicker baskets&nbsp;</div><div>- Sheer drapery&nbsp;&nbsp;</div><div>- Coastal-inspired art Instructions:&nbsp;</div><div><span>&nbsp;&nbsp; &nbsp;</span>1. Choose a statement art piece that immediately commands attention.&nbsp;</div><div><span>&nbsp;&nbsp; &nbsp;</span>2. Select bold furniture pieces that make a statement and balance the art piece.&nbsp;</div><div><span>&nbsp;&nbsp; &nbsp;</span>3. Incorporate minimalist décor elements to keep the aesthetic sleek and modern.&nbsp;</div><div><span>&nbsp;&nbsp; &nbsp;</span>4. Add pops of metallic accents to give the room a touch of luxury.&nbsp;</div><div><span>&nbsp;&nbsp; &nbsp;</span>5. Incorporate wooden décor pieces and wicker baskets for a natural, organic feel.&nbsp;</div><div><span>&nbsp;&nbsp; &nbsp;</span>6. Install sheer drapery to diffuse the light and add an airy feel to the room.&nbsp;</div><div><span>&nbsp;&nbsp; &nbsp;</span>7. Incorporate coastal-inspired art pieces as a nod to Miami's beachy vibe.&nbsp;</div><div><br /></div><div>In conclusion, Miami is the perfect destination for design enthusiasts, and we hope these inspiring spaces have sparked your creativity. Whether you prefer a sleek, modern aesthetic or a relaxed, coastal vibe, Miami is sure to satisfy. With our recipe for the perfect Miami-inspired room, you can bring the warmth and vibrancy of Miami into your own home.</div><div><p>If you are looking for Best interior design Miami you've came to the right page. We have 35 Pictures about Best interior design Miami like The Basic Fundamentals of Miami Interior Design, Top 10 Miami Interior Designers | Decorilla Online Interior Design and also Miami Residence: Interior Design. 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Interior Designers In Miami In 2021</h2> <img alt="Designs You Can Steal From The Best Interior Designers in Miami in 2021" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.1PndzVn0_gYSyfg1T-EP0AHaLG&amp;pid=15.1';" src="https://i.pinimg.com/originals/79/47/08/79470863f59644079d15cbddb04af448.jpg" width="100%" /> <small>www.pinterest.com</small> <p>designers</p> <h2>Best Interior Design Miami</h2> <img alt="Best interior design Miami" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.ksk5ii7u3mfMiC-C6TI2nwHaFh&amp;pid=15.1';" src="https://antonovich-design.ae/uploads/gallery/2018/8/2018gUxlw4c4c7kT.jpg" width="100%" /> <small>antonovich-design.ae</small> <p>miami interior</p> <h2>Miami Residence: Interior Design</h2> <img alt="Miami Residence: Interior Design" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.hmkFPZ9gz1YV3tXXw-EgYQHaJ4&amp;pid=15.1';" 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<p>interior miami designers open room living decorating plan concept decorilla modern read luxury space degree</p> <h2>Interior Design Miami Beach - Weathered Elegance Dkor Interiors</h2> <img alt="Interior Design Miami Beach - Weathered Elegance Dkor Interiors" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.yTsnByoYo2POEo4hlKMnLAHaE8&amp;pid=15.1';" src="https://www.dkorinteriors.com/wp-content/uploads/2014/09/Weathered-Elegance-1.jpg" width="100%" /> <small>www.dkorinteriors.com</small> <p>elegance interior interiors miami living contemporary weathered room beach fl modern dkor inc office archinect designers florida dkorinteriors</p> <h2>Echo Brickell Apartment Interior Design Miami, FL, USA 🇺🇸 – Blanca Wall</h2> <img alt="Echo Brickell Apartment Interior Design Miami, FL, USA 🇺🇸 – Blanca Wall" onerror="this.onerror=null;this.src='https://tse2.mm.bing.net/th?id=OIP.gXJLt3NBgllNBLUI_QPkMAHaE8&amp;pid=15.1';" 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Designs you can steal from the best interior designers in miami. Best interior design companies in miami</p><br /> </div>Unknownnoreply@blogger.comtag:blogger.com,1999:blog-7464309186544089799.post-57412484167747314952023-02-22T12:58:00.000+07:002023-04-16T07:49:09.170+07:00New Orleans Style Homes: Get Inspired with These Stunning Home Decor Ideas New Orleans has always been known for its unique and eclectic architecture, and its homes are no exception. If you're looking to decorate your home in a similar style, then you're in luck because we have some stunning inspiration for you! First up, we have a beautiful New Orleans style home with a traditional façade that exudes Southern charm. As you enter the home, you'll be greeted with high ceilings, a warm and welcoming interior with a perfect blend of classic and modern design elements. To make your New Orleans style home stand out, it's essential to incorporate intricate details such as wrought iron balconies and hand-painted tiles. This home has it all, from the sash windows to the warm colors of the walls, and not to forget, the intricate details of the ceiling. If you're looking for a more colorful take on a New Orleans style home, then the second option we have is perfect. This vibrant pastel home showcases how little touches of color can go a long way in creating a fun and lively atmosphere in your home. The home's sunny yellow exterior is complemented by the charming blue shutters and doors, and the interior is just as lively with bold art pieces and colorful patterned rugs. 8 kitchen, in particular, is a dream with its classic cabinetry, marble countertops, and playful backsplash. Now, let's move on to the recipe we have for you today! This warm and hearty soup recipe is perfect for the cooler months and is sure to be a crowd-pleaser. Ingredients: - 1 lb cubed beef stew meat - 2 tbsp vegetable oil - 1 onion, diced - 2 carrots, peeled and sliced - 2 cloves garlic, minced - 3 cups beef broth - 1 can diced tomatoes - 1 can kidney beans, rinsed and drained - 1 can corn, drained - 1 tsp chili powder - Salt and pepper, to taste Instructions: 1. Heat the vegetable oil in a large pot over medium-high heat. 2. Add the beef stew meat and cook until browned on all sides. 3. Add the onion, carrots, and garlic and cook for 2-3 minutes until softened. 4. Add the beef broth, diced tomatoes, kidney beans, corn, chili powder, salt, and pepper. 5. Bring to a boil and then reduce the heat to low and let simmer for 1 hour. 6. Serve hot and enjoy! We hope you enjoyed our New Orleans style home decor inspiration and soup recipe. Remember, incorporating intricate details and a little touch of color can go a long way in making your home feel like it's straight out of the Big Easy. <p>If you are looking for INSIDE HISTORIC NEW ORLEANS HOMES - HAPPY MARDI GRAS - Interior Homes you've visit to the right place. We have 35 Pics about INSIDE HISTORIC NEW ORLEANS HOMES - HAPPY MARDI GRAS - Interior Homes like House exterior, New orleans style homes, Classic house, I'm an illustrator who absolutely loves Nola home styles, and here's a and also House exterior, New orleans style homes, Classic house. Here it is:</p> <h2>INSIDE HISTORIC NEW ORLEANS HOMES - HAPPY MARDI GRAS - Interior Homes</h2> <img alt="INSIDE HISTORIC NEW ORLEANS HOMES - HAPPY MARDI GRAS - Interior Homes" onerror="this.onerror=null;this.src='https://tse2.mm.bing.net/th?id=OIP.d1PPDY0h1PypcY-C2_aVZAHaE7&amp;pid=15.1';" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj3s05yh7y7JA_I09SjrQ1Flv0A85tc3_RWCEvxwTlCrWVY9pRaUVEWmh94dCvz0kFJQ6iK6YpYbKmFlSZk20DkFD6cJT7nnHQGxqf33rlA9ZBFL_fSFoOkMpiEbx9eMqjvN2MmNqPt5Bs/s1600/garden+district+mansion+new+orleans+exterior+manicured+garden+cococozy.jpg" width="100%" /> <small>interiorhomes.blogspot.com</small> <p>district mardi cococozy renovate renovated</p> <h2>[image26.png] | House Exterior, New Orleans Homes, New Orleans Architecture</h2> <img alt="[image26.png] | House exterior, New orleans homes, New orleans architecture" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.ct82-8x3ANTTnYMe5e-S2gHaLC&amp;pid=15.1';" src="https://i.pinimg.com/originals/64/34/66/643466cbbf0828c8ce30a4c1e7ed91a3.png" width="100%" /> <small>www.pinterest.com</small> <p>orleans railings ggpht</p> <h2>A New Orleans-Style House In Houston - WSJ</h2> <img alt="A New Orleans-Style House in Houston - WSJ" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.EKG8ty-yD1EdvrmL_CLtygHaD4&amp;pid=15.1';" src="https://si.wsj.net/public/resources/images/B3-FQ334_Ellis0_SOC_20191209175121.jpg" width="100%" /> <small>www.wsj.com</small> <p>orleans wsj</p> <h2>New Orleans-Style Homes | Interior Design Styles And Color Schemes For</h2> <img alt="New Orleans-Style Homes | Interior Design Styles and Color Schemes for" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.MWwrnXkKrwvfDGzqj8nGYQHaFj&amp;pid=15.1';" src="http://hgtvhome.sndimg.com/content/dam/images/hgtv/fullset/2011/3/30/0/WikiMedia_Uptown-New-Orleans-Blue-Gallery-House_s4x3.jpg.rend.hgtvcom.1280.960.jpeg" width="100%" /> <small>hgtv.com</small> <p>bungalows craftsman</p> <h2>24 Unique New Orleans Style Home Decor | Findzhome</h2> <img alt="24 Unique New orleans Style Home Decor | Findzhome" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.gGuaVrXcUpBmdPHodLdI5gHaJ4&amp;pid=15.1';" src="https://www.findzhome.com/wp-content/uploads/2019/11/new-orleans-style-home-decor-inspirational-new-orleans-style-of-new-orleans-style-home-decor.jpg" width="100%" /> <small>www.findzhome.com</small> <p>orleans style decor unique interiors findzhome rivers</p> <h2>Classically Elegant New Orleans Home | Southern Living</h2> <img alt="Classically Elegant New Orleans Home | Southern Living" onerror="this.onerror=null;this.src='https://tse2.mm.bing.net/th?id=OIP.wpVsJiy0CRC6ttAKodJCvwHaE8&amp;pid=15.1';" src="https://imagesvc.meredithcorp.io/v3/mm/image?url=https:%2F%2Fstatic.onecms.io%2Fwp-content%2Fuploads%2Fsites%2F24%2F2015%2F02%2F2349901_brann5390-1.jpg" width="100%" /> <small>www.southernliving.com</small> <p>classically</p> <h2>New Orleans Architectural Style Is Full Of Character And Charm.</h2> <img alt="New Orleans architectural style is full of character and charm." onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.9Eru_mjZjktoEqwMyxmWfQHaFj&amp;pid=15.1';" src="https://livinator.com/wp-content/uploads/2018/06/nolacondos-net2.jpg" width="100%" /> <small>livinator.com</small> <p>french quarter orleans creole style homes townhomes nolacondos architectural jackson apartments square du</p> <h2>New Orleans Home | New Orleans Homes, House Styles, Dream House</h2> <img alt="New Orleans home | New orleans homes, House styles, Dream house" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP._kGiLeipHy6b-6yIsfJmwgHaJ4&amp;pid=15.1';" src="https://i.pinimg.com/originals/66/b3/6b/66b36b60dd087a0502ce9f3631e0d0ca.jpg" width="100%" /> <small>www.pinterest.com</small> <p>orleans</p> <h2>Popular New Orleans Home Designs And Where To Find Them - MLM Incorporated</h2> <img alt="Popular New Orleans Home Designs and Where to Find Them - MLM Incorporated" onerror="this.onerror=null;this.src='https://tse2.mm.bing.net/th?id=OIP.-xQENmFyHrE36ME1e_fmQgHaF7&amp;pid=15.1';" src="https://mlm-inc.com/wp-content/uploads/new_orleans_cottage_home.jpg" width="100%" /> <small>mlm-inc.com</small> <p></p> <h2>Experience New Orleans From Home</h2> <img alt="Experience New Orleans from Home" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.ZxJkzyq7PZjsnq074VoiRAHaE8&amp;pid=15.1';" src="https://assets.simpleviewinc.com/simpleview/image/upload/c_limit,h_1200,q_75,w_1200/v1/clients/neworleans/experience_new_orleans_from_home_a3865020-0a02-47af-9b42-fba8682b8c1d.jpg" width="100%" /> <small>www.neworleans.com</small> <p>orleans</p> <h2>New Orleans Style One Story Home Plans | New Orleans Style, Proud As A</h2> <img alt="new orleans style one story home plans | New Orleans style, proud as a" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.0beTbrBARIm78zaku6x7JwHaHx&amp;pid=15.1';" src="https://i.pinimg.com/736x/91/71/24/9171248fb2cee10c725b67d2e8aa2875--little-houses-front-porches.jpg" width="100%" /> <small>www.pinterest.com</small> <p>house orleans style houses plans story styles front porches</p> <h2>New Orleans-Style Homes | HGTV</h2> <img alt="New Orleans-Style Homes | HGTV" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.jtWYXHs_Wiiv5hVxeQ_o9wHaFk&amp;pid=15.1';" src="https://hgtvhome.sndimg.com/content/dam/images/hgtv/fullset/2011/2/2/0/istock-5800829_french-quarter-iron-balcony_s4x3.jpg.rend.hgtvcom.966.725.suffix/1400961574592.jpeg" width="100%" /> <small>www.hgtv.com</small> <p>orleans style homes hgtv french balcony quarter buildings decorating styles iron balconies street bourbon building strange chicago unusual celebrating american</p> <h2>BEAUTIFUL NEW ORLEANS STYLE STUCCO HOME | Texas Luxury Homes | Mansions</h2> <img alt="BEAUTIFUL NEW ORLEANS STYLE STUCCO HOME | Texas Luxury Homes | Mansions" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.3pp9DvSAZAQEPvmQt8Ow5gHaE8&amp;pid=15.1';" src="http://luxport.s3.amazonaws.com/11957/2237%2BStanmore%2BHouston%2BTX%2BUSA%2B581467_001_S.jpg" width="100%" /> <small>www.luxuryportfolio.com</small> <p>orleans style stucco homes beautiful luxury</p> <h2>This House In New Orleans : AccidentalWesAnderson</h2> <img alt="This house in New Orleans : AccidentalWesAnderson" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.mLyFjCLxRSqbXpemkoBqsgHaFL&amp;pid=15.1';" src="https://i.redd.it/3je0iwoaqzm01.jpg" width="100%" /> <small>www.reddit.com</small> <p>orleans house comments accidentalwesanderson</p> <h2>New Orleans | House Styles, Mansions, House</h2> <img alt="New Orleans | House styles, Mansions, House" onerror="this.onerror=null;this.src='https://tse2.mm.bing.net/th?id=OIP.mmBP6kD6hsFK9eoGoNQIJQHaE5&amp;pid=15.1';" src="https://i.pinimg.com/originals/24/21/5a/24215ac14b6f03e13dd1edecc291bb02.jpg" width="100%" /> <small>www.pinterest.com</small> <p></p> <h2>Interior Design Ideas: New Orleans Home In 2021 | House Exterior, New</h2> <img alt="Interior Design Ideas: New Orleans Home in 2021 | House exterior, New" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.-ULLC9zmAx4gH9EkSs3xKQHaGf&amp;pid=15.1';" src="https://i.pinimg.com/736x/08/28/62/082862351029a622769d8710465e4992.jpg" width="100%" /> <small>www.pinterest.com</small> <p></p> <h2>New Orleans Style! Courtesy New Orleans Real Estate Today And Yesterday</h2> <img alt="New Orleans Style! Courtesy New Orleans Real Estate Today and Yesterday" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.KqukKoeCOCaEz3T6YoCxngHaJL&amp;pid=15.1';" src="https://i.pinimg.com/736x/c9/42/22/c94222829e47ab1a08b1f3c60108604f--iron-art-family-pictures.jpg" width="100%" /> <small>www.pinterest.com</small> <p></p> <h2>New Orleans Home Decor / New Orleans Style Decorating Houzz - These</h2> <img alt="New Orleans Home Decor / New Orleans Style Decorating Houzz - These" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.fDqR9uhgUnWjhAWYg0jf_wHaEx&amp;pid=15.1';" src="https://perch-home.com/assets/img/slides/facade.jpg" width="100%" /> <small>asgatasmaisiradas.blogspot.com</small> <p>perch</p> <h2>Pin By Matthew Boudreaux On Double Gallery Garden District | New</h2> <img alt="Pin by Matthew Boudreaux on Double Gallery Garden District | New" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.tH8tu4PcKhMN3DGJfXl2UwHaJR&amp;pid=15.1';" src="https://i.pinimg.com/originals/3f/c8/0f/3fc80f5c96ae11fde0e2b12f3876097e.jpg" width="100%" /> <small>www.pinterest.com</small> <p>hour</p> <h2>Pin By Lynda Hendrickson Shilhanek On 2018 NEW ORLEANS | House Styles</h2> <img alt="Pin by Lynda Hendrickson Shilhanek on 2018 NEW ORLEANS | House styles" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.qPW_tTNQXKJS3fKRbi9LxwHaGF&amp;pid=15.1';" src="https://i.pinimg.com/originals/37/7e/a5/377ea58a2857707428ca00eebd04694a.jpg" width="100%" /> <small>www.pinterest.com</small> <p></p> <h2>New Orleans, Living | House Styles, Mansions, House</h2> <img alt="New Orleans, living | House styles, Mansions, House" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.JZ5zKh_eg9D6VVSzUwKA7AHaHa&amp;pid=15.1';" src="https://i.pinimg.com/736x/cb/be/72/cbbe72c056a88c5fe793b326d890b1ad--new-orleans.jpg" width="100%" /> <small>www.pinterest.com</small> <p></p> <h2>A New Orleans Home Takes Inspiration From Local Traditions | New</h2> <img alt="A New Orleans Home Takes Inspiration From Local Traditions | New" onerror="this.onerror=null;this.src='https://tse2.mm.bing.net/th?id=OIP.ab6HBEbB7xtQKjfHZrogBwHaJa&amp;pid=15.1';" src="https://i.pinimg.com/736x/20/86/75/20867521e24ed3879dc168dd13ec92e9.jpg" width="100%" /> <small>www.pinterest.co.uk</small> <p></p> <h2>New Orleans Style Home | New Orleans Style Homes, House Styles, Home</h2> <img alt="new orleans style home | New orleans style homes, House styles, Home" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.cEkaj3-eev3cmL4fTKd-xwHaFj&amp;pid=15.1';" src="https://i.pinimg.com/originals/2f/e7/94/2fe7946e3dde41e844d87221b0e64ed0.jpg" width="100%" /> <small>www.pinterest.com</small> <p>house styles orleans style</p> <h2>House Exterior, New Orleans Style Homes, Classic House</h2> <img alt="House exterior, New orleans style homes, Classic house" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.ebVcFdMAzoJGMXOkN7gigAHaIN&amp;pid=15.1';" src="https://i.pinimg.com/originals/30/b4/39/30b4394c50c16ac2e2de9aede0ccd139.jpg" width="100%" /> <small>www.pinterest.com</small> <p>house orleans classic style houses wesley styles</p> <h2>New Orleans Style Home | Home | Pinterest | House, Future And Mansion</h2> <img alt="New Orleans style home | Home | Pinterest | House, Future and Mansion" onerror="this.onerror=null;this.src='https://tse2.mm.bing.net/th?id=OIP.h6Drmn_KRimD5Gre59XT2gHaE8&amp;pid=15.1';" src="https://s-media-cache-ak0.pinimg.com/originals/59/fd/ef/59fdef5b788256f026168b07df0ba222.jpg" width="100%" /> <small>www.pinterest.com</small> <p>colonial chron</p> <h2>Pin By Michelle K On New Orleans Homes In 2020 | New Orleans Homes</h2> <img alt="Pin by michelle k on New Orleans homes in 2020 | New orleans homes" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.xe1o5wv_5LU5IqLeDvPerQHaFT&amp;pid=15.1';" src="https://i.pinimg.com/736x/53/9c/dc/539cdc169a2c2eff7434ccc30bef3e4a--new-orleans-homes-new-orleans-porch.jpg" width="100%" /> <small>www.pinterest.com</small> <p></p> <h2>Making Your House Feel Luxury Can Be Done By Using New Orleans Style</h2> <img alt="Making your house feel luxury can be done by using new orleans style" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.RzN44OzyUKJzJAO-zVFHZgHaFI&amp;pid=15.1';" src="https://i.pinimg.com/originals/10/11/80/101180e3acc848fded4f17ff068f10ff.png" width="100%" /> <small>www.pinterest.jp</small> <p></p> <h2>Six Amazing Rooms To Inspire Your New Orleans Style - Now New Orleans</h2> <img alt="Six Amazing Rooms to Inspire Your New Orleans Style - Now New Orleans" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.aR20YfPX6I4Onkt5IHDX7wHaFn&amp;pid=15.1';" src="https://i.pinimg.com/originals/07/27/fe/0727fe86593b4bd996e607d297d28423.jpg" width="100%" /> <small>www.pinterest.com</small> <p>orleans decor style unique inspire six rooms amazing choose board findzhome homes</p> <h2>Pin By Theredqueen 911 On New Orleans | New Orleans Homes, New Orleans</h2> <img alt="Pin by theredqueen 911 on New Orleans | New orleans homes, New orleans" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.wW_E0X27OqelV_VNA1qD5QHaJB&amp;pid=15.1';" src="https://i.pinimg.com/originals/b7/0d/ce/b70dcee046e683b30aedba2d8fa09261.jpg" width="100%" /> <small>www.pinterest.com</small> <p>vaccari nola louisiana homeaway vrbo</p> <h2>Inside 6 New Orleans-Style Homes Around Dallas - D Magazine</h2> <img alt="Inside 6 New Orleans-Style Homes Around Dallas - D Magazine" onerror="this.onerror=null;this.src='https://tse2.mm.bing.net/th?id=OIP.U4bJXOFs0tCBDWamDBPZcAHaE7&amp;pid=15.1';" src="http://assets.dmagstatic.com/wp-content/uploads/2017/02/llano2.jpg" width="100%" /> <small>www.dmagazine.com</small> <p>orleans style homes llano avenue</p> <h2>New Orleans Style Home | New Orleans Style Homes, House Styles, Home</h2> <img alt="new orleans style home | New orleans style homes, House styles, Home" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.wbaOS3qnC1HcwT_8TawVSwHaGw&amp;pid=15.1';" src="https://i.pinimg.com/originals/f8/7f/75/f87f7513314c6bec7b0769c763c0b34c.jpg" width="100%" /> <small>www.pinterest.com</small> <p></p> <h2>I'm An Illustrator Who Absolutely Loves Nola Home Styles, And Here's A</h2> <img alt="I'm an illustrator who absolutely loves Nola home styles, and here's a" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.VV0nEQP3FBPZaIz3_ReLrgHaJ4&amp;pid=15.1';" src="https://i.redd.it/3zvbgp6pzjr31.jpg" width="100%" /> <small>www.reddit.com</small> <p>nola creole absolutely american tigerdroppings sorts neworleans mansion</p> <h2>New Orleans | House Styles, Mansions, House</h2> <img alt="New Orleans | House styles, Mansions, House" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.2_p-ciaLSTnETHghB3HoiAHaJ3&amp;pid=15.1';" src="https://i.pinimg.com/736x/57/19/97/571997e99346a40131cb54a7c78841b1--new-orleans.jpg" width="100%" /> <small>www.pinterest.com</small> <p></p> <h2>Heights' New Orleans-style Home Has Indoor/outdoor Living - Houston</h2> <img alt="Heights' New Orleans-style home has indoor/outdoor living - Houston" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.5SdsRAEFkeh4Pxc9rdAecgHaE8&amp;pid=15.1';" src="http://ww1.hdnux.com/photos/21/55/67/4644320/3/rawImage.jpg" width="100%" /> <small>www.chron.com</small> <p>orleans style houston indoor</p> <h2>New Orleans | House Styles, House, Mansions</h2> <img alt="New Orleans | House styles, House, Mansions" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.CYo1sEmXADAdv9OlFsdwVQHaH8&amp;pid=15.1';" src="https://i.pinimg.com/originals/9f/58/96/9f58966ad8d109f8cfd19bc16b5ab9f3.jpg" width="100%" /> <small>www.pinterest.com</small> <p></p> <p>Popular new orleans home designs and where to find them. New orleans-style homes. New orleans style one story home plans</p><br /> Unknownnoreply@blogger.comtag:blogger.com,1999:blog-7464309186544089799.post-32130881690948188042022-12-26T10:19:00.000+07:002023-03-26T07:59:57.409+07:00Interior design always fascinated me, and I have been looking into some of the best interior design schools in Europe to finally take the leap to become a master of the craft. During my research, I stumbled upon two schools that piqued my interest - The Florence Institute and The Design Ecademy. Both of these schools provide accredited courses in interior design in Europe, and I couldn't be more excited to share my findings with you. First up, The Florence Institute. Their Interior Design Master in Italy program caught my eye, and I can't stop thinking about studying in the stunning Tuscan city of Florence. Just imagine being surrounded by architectural masterpieces every day! The program revolves around residential and commercial design, and covers everything from color theory to furniture design. During the 1-year program, you'll learn how to create a comprehensive design plan and execute it flawlessly. The curriculum is designed to give students hands-on experience in real-life situations, such as designing for historical buildings in Florence's city center. From what I could gather from their website, they have pretty strict admission requirements, so be sure to check that out before applying. Next, we have The Design Ecademy. This online school offers a wide range of interior design courses, starting from beginner level to advanced. They also have a unique Master's program that focuses on combining interior design with business skills, something that I find very interesting as an entrepreneur. The courses are all self-paced, so you can go at your own speed and finish within 1-2 years. The Design Ecademy is accredited by the British Accreditation Council for Independent Further and Higher Education, which assures me that the courses are of high quality. They also have a fantastic student support system, with feedback and guidance available every step of the way. Both of these schools have their unique selling points, and ultimately it depends on what you're looking for in a course. The Florence Institute provides an immersive experience in the birthplace of the Renaissance, while The Design Ecademy offers flexibility and convenience. Either way, you can't go wrong with either of these schools, and I'm sure you'll come out a master of interior design in Europe. While you're at it, here's a recipe for a delicious Italian-inspired dinner to get you in the Florentine mood: Ingredients: - 1 lb of pasta - 1/2 cup of sun-dried tomatoes - 1/2 cup of olives - 2 cloves of garlic, minced - 1/2 cup of parmesan cheese - Salt and pepper to taste Instructions: 1. Cook pasta in a large pot of salted boiling water until al dente 2. Drain the pasta, reserving 1/2 cup of pasta water 3. In a pan, sauté garlic for 30 seconds until fragrant 4. Add sun-dried tomatoes and olives, and cook for another 2-3 minutes 5. Add the pasta and pasta water to the pan, and toss to combine 6. Season with salt and pepper as desired 7. Top with parmesan cheese before serving Buon appetito! <p>If you are looking for The 9 Best Online Master’s in Interior Design Degree Programs in 2022 you've came to the right page. We have 35 Pictures about The 9 Best Online Master’s in Interior Design Degree Programs in 2022 like Beautiful Yet Classic Interior Design Around Europe, Top 40 European Interior Design Blogs, Websites &amp; Newsletters in 2019 and also Interior Design Masters Programs Europe. Here it is:</p> <h2>The 9 Best Online Master’s In Interior Design Degree Programs In 2022</h2> <img alt="The 9 Best Online Master’s in Interior Design Degree Programs in 2022" src="https://www.bestvalueschools.org/wp-content/uploads/2021/02/online-masters-in-interior-design.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.9IoFnaUhkjoyXPWXUUVrRgAAAA&amp;pid=15.1';" /> <small>www.bestvalueschools.org</small> <p>degree interior 2021 law business programs master masters writers staff february</p> <h2>Interior Design Master – SPD</h2> <img alt="Interior Design Master – SPD" src="https://spd-scuolapolitecnic.netdna-ssl.com/wp-content/uploads/2014/07/interior3-980x650.jpg" width="100%" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.Fav9QF6fIJK8CWW069ERDAHaE6&amp;pid=15.1';" /> <small>www.scuoladesign.com</small> <p>interior master course spd</p> <h2>Masterclass Interior Design - Frame Store</h2> <img alt="Masterclass Interior Design - 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Best interior design software</p><br /> Unknownnoreply@blogger.comtag:blogger.com,1999:blog-7464309186544089799.post-58779682604857666302022-12-15T12:11:00.000+07:002023-03-26T08:12:48.941+07:00pasta recipes easy fast Quick easy pasta recipes for lunch<div><br /><div>Pasta is a perfect comfort food that brings warmth to our hearts on cold and cloudy days. Here's a quick and easy recipe that's guaranteed to satisfy your cravings, the Italian Sausage Pasta Skillet. This dish is a twist on the traditional spaghetti bolognese, which adds a little variety to your dinner table. <h2>Easy Italian Sausage Pasta Skillet</h2> <p><img alt="Italian Sausage Pasta Skillet" src="https://irepo.primecp.com/2016/04/275480/Easy-Italian-Sausage-Pasta-Skillet-Recipe_ExtraLarge1000_ID-1593423.jpg?v=1593423" /></p> <h3>Ingredients:</h3> <ul> <li>Italian Sausage (1 pound)</li> <li>Onion (1 medium)</li> <li>Garlic (2 cloves)</li> <li>Diced Tomatoes (14.5 oz can)</li> <li>Chicken Broth (1 cup)</li> <li>Pasta (12 oz)</li> <li>Red Pepper Flakes (1/4 tsp)</li> <li>Oregano (1/4 tsp)</li> <li>Parsley (1/4 cup)</li> <li>Salt and Pepper (to taste)</li> </ul> <h3>Instructions:</h3> <ol> <li>Cook Italian sausage in a large skillet, over medium heat until browned. Use a wooden spoon to crumble the sausage as it cooks.</li> <li>Add diced onion and garlic and cook for 2-3 minutes or until onion is translucent.</li> <li>Add the diced tomatoes, broth, pasta, red pepper flakes, oregano, salt, and pepper. Stir until well combined.</li> <li>Bring to a boil and reduce heat to medium-low. Cover and simmer for 15 minutes or until pasta is tender.</li> <li>Remove from heat and stir in parsley. Serve hot.</li> </ol> And if you're looking to add more variety to your pasta repertoire, here are 55 quick and easy pasta recipes that you can try out. <h2>55 Quick Pasta Recipes</h2> <p><img alt="55 Quick Pasta Recipes" src="https://www.tasteofhome.com/wp-content/uploads/2018/04/exps23345_SD143205A01_24_3b_WEB.jpg" /></p> <h3>Ingredients:</h3> <ul> <li>Pasta (of your choice)</li> <li>Various ingredients like beef, chicken, shrimp, vegetables, cheese, cream, etc.</li> </ul> <h3>Instructions:</h3> <ol> <li>Cook pasta according to package instructions until al dente. Drain and set aside.</li> <li>Prepare your ingredients. For example, saute some garlic and shrimp in olive oil until cooked, add cooked pasta and a few tablespoons of butter, and season with salt and pepper.</li> <li>Mix everything together and serve hot.</li> </ol> These pasta recipes are quick and easy, perfect for busy days when you want a delicious meal in no time. Plus, you can tailor these recipes to your preference and add your favorite ingredients to make them more personal. So why not give them a try and up your pasta game today? <p>If you are looking for 8 Quick and Easy Pasta Recipes | RecipeTin Eats you've visit to the right page. We have 35 Images about 8 Quick and Easy Pasta Recipes | RecipeTin Eats like Creamy Sausage Pasta - Quick &amp; Easy One Pot Recipe, Quick and easy Pasta Sauce Recipe - The Novice Housewife and also 21 Quick Pasta Recipes for Simple Weeknight Meals | Serious Eats. Here you go:</p> <h2>8 Quick And Easy Pasta Recipes | RecipeTin Eats</h2> <img alt="8 Quick and Easy Pasta Recipes | RecipeTin Eats" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.N-lP-Tr5zskOg0w8Cim7mQHaJ7&amp;pid=15.1';" src="https://www.recipetineats.com/wp-content/uploads/2014/06/Pasta2.jpg?resize=650" width="100%" /> <small>www.recipetineats.com</small> <p>recipetineats recipetin bland mistake pastas</p> <h2>3 Quick And Easy Pasta Recipes | BlogLet.com</h2> <img alt="3 Quick and Easy Pasta Recipes | BlogLet.com" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.zPe0jZggcqcg5tbrKdKMwAHaFj&amp;pid=15.1';" src="http://www.bloglet.com/gallery/3-quick-and-easy-pasta-recipes/3-quick-and-easy-pasta-recipes_3.jpg" width="100%" /> <small>www.bloglet.com</small> <p>pasta recipes easy quick sausage recipe pepper italian pastas hot feta tomato spagetti healthy bloglet food meal made erica collection</p> <h2>Creamy Sausage Pasta - Quick &amp; Easy One Pot Recipe</h2> <img alt="Creamy Sausage Pasta - 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Recipes pasta easy quick teens make dinner carbonara meals themselves edf dishes. Creamy sausage pasta</p><br /> </div></div>Unknownnoreply@blogger.comtag:blogger.com,1999:blog-7464309186544089799.post-21050401927597567092022-11-19T05:06:00.000+07:002023-03-28T09:19:46.717+07:00<div>Ground beef and ricotta cheese recipes Beef ricotta</div><div><br /></div>When you find yourself with leftover ricotta cheese, don't just let it go to waste! There are so many delicious recipe options that allow you to make the most of this creamy cheese. One of my personal favorites is this Italian Beef Pasta Skillet with Ricotta Cheese. It's a comforting meal that's perfect for any night of the week. To start, you'll want to gather all of your ingredients.&nbsp;<div>Here's what you'll need:&nbsp;&nbsp;</div><div>- 1 pound ground beef&nbsp;</div><div>- 1 onion, chopped&nbsp;</div><div>- 3 cloves garlic, minced&nbsp;</div><div>- 2 cups beef broth&nbsp;</div><div>- 1 can (14.5 ounces) diced tomatoes&nbsp;</div><div>- 1 tablespoon Italian seasoning&nbsp;</div><div>- Salt and pepper, to taste&nbsp;</div><div>- 1 package (12 ounces) pasta (any shape works, but I personally like fusilli or penne)&nbsp;</div><div>- 1 cup ricotta cheese&nbsp;</div><div>- 1/4 cup grated Parmesan cheese&nbsp;</div><div>- Fresh parsley, chopped (optional)&nbsp;</div><div><br /></div><div>Start by browning the ground beef in a large skillet over medium-high heat. Once the beef isooked through, add in the chopped onion and minced garlic.&nbsp;</div><div>Cook for a few minutes until the onion is translucent and the garlic is fragrant. Next, pour in the beef broth and diced tomatoes with their juices. Add in the Italian seasoning, salt, and pepper, and stir everything together.&nbsp;</div><div>Bring the mixture to a simmer and let it cook for about 10 minutes, until the sauce has thickened slightly. While the sauce is simmering, cook the pasta according to the package instructions until it's al dente.&nbsp;</div><div>Drain the pasta well and add it to the skillet with the beef sauce. Toss everything together until the pasta is evenly coated with the sauce. Now it's time for the ricotta cheese! Spoon dollops of ricotta cheese over the pasta mixture, then sprinkle the grated Parmesan cheese on top. Cover the skillet and let everything cook for another 5-10 minutes, until the cheese is melted and the pasta is fully cooked.&nbsp;&nbsp;</div><div>Garnish with fresh parsley, if desired, and serve the Italian Beef Pasta Skillet hot! This meal is perfect for a cozy night in with your family or friends. The ricotta cheese adds a creamy and slightly tangy flavor to the dish that pairs perfectly with the seasoned beef and pasta.&nbsp;</div><div>Trust me, you won't be disappointed! But wait, there's more! If you're in the mood for a different type of pasta dish that also features ground beef and a delicious sauce, try these Stuffed Pasta Shells with Vodka Sauce.&nbsp;&nbsp;</div><div><br /></div><div>For this recipe, you'll need:&nbsp;</div><div>&nbsp;- 1 pound ground beef&nbsp;</div><div>- 1 onion, chopped&nbsp;</div><div>- 3 cloves garlic, minced&nbsp;</div><div>- Salt and pepper, to taste&nbsp;</div><div>- 1 jar (24 ounces) vodka sauce&nbsp;</div><div>- 1 package (12 ounces) jumbo pasta shells&nbsp;</div><div>- 2 cups shredded mozzarella cheese&nbsp;</div><div>- 1/4 cup chopped fresh basil&nbsp;</div><div><br /></div><div>&nbsp;Start by preheating your oven to 375°F. Cook the pasta shells according to the package instructions until they're just slightly undercooked. Drain them well and set them aside to cool slightly. Meanwhile, cook the ground beef in a large skillet over medium-high heat. Once the beef is browned, add in the chopped onion and minced garlic. Season with salt and pepper, and cook until the onion is translucent and the garlic is fragrant. Pour the vodka sauce over the beef mixture and stir everything together. Let the sauce simmer for a few minutes to thicken slightly. To assemble the stuffed shells, spoon a bit of the beef and sauce mixture into each pasta shell. Place the shells in a greased 9x13 inch baking dish, making sure they're snugly packed together.&nbsp;</div><div>Spoon any remaining beef and sauce mixture over the top of the shells. Sprinkle the shredded mozzarella cheese over the top of the shells. Bake the stuffed pasta shells for about 20-25 minutes, until the cheese is melted and bubbly. Garnish with fresh basil and serve your Stuffed Pasta Shells with Vodka Sauce hot! This recipe is a crowd-pleaser, and the creamy vodka sauce pairs perfectly with the seasoned ground beef and pasta shells. So, next time you find yourself with leftover ricotta cheese, don't hesitate to try out these delicious recipes. They're easy to make and offer a comforting and satisfying meal that everyone will love.</div><div><p>If you are looking for filosoffen.dk - what is metformin 500 mg used for | Will lasagna recipe you've came to the right web. We have 35 Pictures about filosoffen.dk - what is metformin 500 mg used for | Will lasagna recipe like What to do with Leftover Ricotta Cheese – Sweet &amp; Savoury Recipes, Ziti Bake With Ground Beef &amp; Ricotta Cheese | LIVESTRONG.COM and also Easy Skillet Lasagna is a hearty, cheesy, ONE POT dinner made with. 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Ricotta Cheese | Livestrong</h2> <img alt="Ziti Bake With Ground Beef &amp; Ricotta Cheese | livestrong" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.0rjrfmqrJgS9HPfun37qvwHaE7&amp;pid=15.1';" src="https://img.livestrong.com/640/clsd/getty/f20da7e848df45adbf4303cdb648a6bf.jpg" width="100%" /> <small>www.livestrong.com</small> <p>ziti cheese livestrong</p> <h2>Ground Beef-Rigatoni Bake</h2> <img alt="Ground Beef-Rigatoni Bake" onerror="this.onerror=null;this.src='https://tse4.mm.bing.net/th?id=OIP.bTZrMpLBsaIzrj1eL7lYZwHaFj&amp;pid=15.1';" src="https://emeals-menubuilder.s3.amazonaws.com/v1/recipes/642043/pictures/large_salsa-verde-mac-cheese.jpg" width="100%" /> <small>emeals.com</small> <p>rigatoni emeals</p> <h2>Ricotta Beef Dip Appetizer - Honey And Birch</h2> <img alt="Ricotta Beef Dip Appetizer - Honey and Birch" onerror="this.onerror=null;this.src='https://tse3.mm.bing.net/th?id=OIP.yjcmVPPxs9n1ponxxZobKAHaMA&amp;pid=15.1';" src="https://www.honeyandbirch.com/wp-content/uploads/2015/02/ricotta-beef-dip.jpg" width="100%" /> <small>www.honeyandbirch.com</small> <p>ricotta beef dip appetizer pizza lasagna combined carbs sauce ground between without easy cross honeyandbirch</p> <h2>Pin On Not Your Ordinary Muffin Top</h2> <img alt="Pin on Not your Ordinary Muffin Top" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.DK0MGXMltKFCthP5pCbMgQHaJ4&amp;pid=15.1';" src="https://i.pinimg.com/originals/7a/4a/6a/7a4a6a943b125c4cf66bfd8e91d68375.jpg" width="100%" /> <small>www.pinterest.com</small> <p></p> <h2>Ground Beef Ricotta Bake | Tasty Treats By Tina</h2> <img alt="Ground Beef Ricotta Bake | Tasty Treats by Tina" onerror="this.onerror=null;this.src='https://tse1.mm.bing.net/th?id=OIP.6iXFz2iH1dJzV3xOsGuIBAHaE7&amp;pid=15.1';" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgZV7BjwOR8ipiHSYJBOL1YRX2zPdiFM-MD6S7r8-vZoCN5Z1WfAaZ-GniazmNqgC_QizmcmIJzZvmeOeithFPTSfy2WT6BjUNnzmSoEGnUcA4YyLABA3hVJjO6XRjln-L6NLNjadqHYpWK/s1600/ricottabake.JPG" width="100%" /> <small>tastytreatsbytina.blogspot.com</small> <p></p> <p>Stuffed shells with meat and cheese recipe. Lasagna clubhouse ricotta. Cheese ricotta hamburger recipes</p><br /> </div>Unknownnoreply@blogger.comtag:blogger.com,1999:blog-7464309186544089799.post-23628362561478614762020-10-09T21:28:00.003+07:002020-10-09T21:30:34.760+07:00<p>&nbsp;</p><h3><span face="&quot;arial&quot; , &quot;helvetica&quot; , sans-serif" style="font-size: small; font-weight: normal;"><a href="https://amzn.to/3js7eKY" target="_blank">Xbox One S 1TB Console - Gears 5 Bundle</a></span></h3><h4 class="a-spacing-mini" style="background-color: white; box-sizing: border-box; font-family: &quot;Amazon Ember&quot;, Arial, sans-serif; font-size: 17px; line-height: 1.255; margin-bottom: 6px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px; margin: 0px 0px 6px; padding: 0px; text-rendering: optimizelegibility;"><span style="color: #6aa84f;"><a href="https://alogada.blogspot.com/2020/10/xbox-one-s-1tb-console.html" target="_blank">Xbox One S 1TB Console</a> - Gears 5 Bundle includes:</span></h4> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;amazon ember&quot;, arial, sans-serif; margin-bottom: 14px; padding: 0px;"><a href="https://amzn.to/3js7eKY" target="_blank">Bundle includes</a>&gt; Xbox One S 1TB console; Xbox Wireless Controller; full-game download of Gears 5; full-game downloads of Gears of War: Ultimate Edition and Gears of War 2, 3, and 4; a 1-Month Xbox Game Pass trial, and 1-Month of Xbox Live Gold.</div><h3 style="text-align: center;"><span style="background-color: yellow; font-size: large;"><a href="https://amzn.to/3js7eKY" style="background-color: yellow;" target="_blank"><span style="color: black;">if this is MUST HAVE gift, be sure to order now&nbsp;</span><span style="color: red;">to avoid disappointment</span></a></span></h3><h3 style="text-align: center;"><div class="separator" style="clear: both; text-align: center;"><a href="https://amzn.to/3js7eKY" style="margin-left: 1em; margin-right: 1em;"><img alt="Xbox One S 1 TB" data-original-height="170" data-original-width="296" height="230" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhzdKrwjS_1txgTH67PjiX0861tyd4Ddu26VH53YwSpUp6VBrtiqqFaI6rc4UH1YBcMPd2ir5OYyp16FGir37G1M8mdKrGmmtTYrWM_UVP9L9BJyVmDdfcoxWYav6jqVey75XlNESM380y5/w400-h230/image.png" width="400" /></a></div><br /><br /></h3><div class="separator" style="clear: both; text-align: center;"><a href="https://amzn.to/3js7eKY" style="margin-left: 1em; margin-right: 1em; text-align: center;"><img alt="https://amzn.to/3js7eKY" border="0" height="400" src="https://m.media-amazon.com/images/S/aplus-media/vc/e42fe5a5-c401-4fb9-a4f8-9f7c32d50df9.__CR0,0,300,300_PT0_SX300_V1___.jpg" title="" width="400" /></a></div><div></div><div><br /></div><div><h4 class="a-spacing-mini" style="background-color: white; box-sizing: border-box; font-family: &quot;Amazon Ember&quot;, Arial, sans-serif; font-size: 17px; line-height: 1.255; margin-bottom: 6px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px; margin: 0px 0px 6px; padding: 0px; text-rendering: optimizelegibility;"><span style="color: #6aa84f;">Xbox Live Gold, Xbox Game Pass</span></h4><div style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;amazon ember&quot;, arial, sans-serif; margin-bottom: 14px; padding: 0px;">Includes: 1-Month of Xbox Live Gold - connect and play with friends and family on Xbox Live, the most advanced multiplayer network. 1-Month Xbox Game Pass trial - enjoy 100+ games right out of the box.</div><h3 style="box-sizing: border-box; margin-bottom: 14px; padding: 0px; text-align: center;"><span style="font-size: large;"><a href="https://amzn.to/3js7eKY" target="_blank"><span face="&quot;amazon ember&quot; , &quot;arial&quot; , sans-serif"><b><span style="background-color: yellow;"><span style="color: black;">Don't spend more than you have to! We are already done the research for you. Please read where to buy</span><span style="color: red;">&nbsp;</span></span></b></span><span face="&quot;amazon ember&quot; , &quot;arial&quot; , sans-serif" style="color: red;"><span style="background-color: yellow;"><b>Xbox One S 1TB Console - Gears 5 Bundle</b></span></span></a></span></h3><h3 style="box-sizing: border-box; margin-bottom: 14px; padding: 0px; text-align: center;"><a href="https://amzn.to/3js7eKY" style="font-size: medium; font-weight: 400; margin-left: 1em; margin-right: 1em;" target="_blank"><img alt="https://amzn.to/3js7eKY" border="0" height="320" src="https://m.media-amazon.com/images/S/aplus-media/vc/e62e5f8f-1eb5-47b8-8740-131fbbd440c5.__CR0,0,300,300_PT0_SX300_V1___.jpg" width="320" /></a></h3></div><div><h4 class="a-spacing-mini" style="background-color: white; box-sizing: border-box; font-family: &quot;Amazon Ember&quot;, Arial, sans-serif; font-size: 17px; line-height: 1.255; margin-bottom: 6px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px; margin: 0px 0px 6px; padding: 0px; text-rendering: optimizelegibility;"><span style="color: #6aa84f;">Xbox Live Gold, Xbox Game Pass</span></h4><div style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;amazon ember&quot;, arial, sans-serif; margin-bottom: 14px; padding: 0px;">Includes: 1-Month of Xbox Live Gold - connect and play with friends and family on Xbox Live, the most advanced multiplayer network. 1-Month Xbox Game Pass trial - enjoy 100+ games right out of the box.</div><h3 style="box-sizing: border-box; margin-bottom: 14px; padding: 0px; text-align: center;"><span style="font-size: large;"><a href="https://amzn.to/3js7eKY" target="_blank"><span face="&quot;amazon ember&quot; , &quot;arial&quot; , sans-serif"><b><span style="background-color: yellow;"><span style="color: black;">Don't spend more than you have to! We are already done the research for you. Please read where to buy</span><span style="color: red;">&nbsp;</span></span></b></span><span face="&quot;amazon ember&quot; , &quot;arial&quot; , sans-serif" style="color: red;"><span style="background-color: yellow;"><b>Xbox One S 1TB Console - Gears 5 Bundle</b></span></span></a></span></h3><h3 style="box-sizing: border-box; margin-bottom: 14px; padding: 0px; text-align: center;"><br /></h3><div class="separator" style="clear: both; text-align: center;"><div style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;Amazon Ember&quot;, Arial, sans-serif; font-size: 14px; font-weight: 400; margin-left: 1em; margin-right: 1em; padding: 0px;"><img alt="xbox one s 1tb" height="232" src="https://m.media-amazon.com/images/S/aplus-media/vc/bbcac10d-b895-4fbe-a95f-d306060846b2.__CR0,0,970,300_PT0_SX970_V1___.jpg" width="640" /></div></div><h3 style="box-sizing: border-box; margin-bottom: 14px; padding: 0px; text-align: center;"><div style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;Amazon Ember&quot;, Arial, sans-serif; font-size: 14px; font-weight: 400; margin-bottom: 14px; padding: 0px;"><br /></div><div style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;Amazon Ember&quot;, Arial, sans-serif; font-size: 14px; font-weight: 400; margin-bottom: 14px; padding: 0px;"><br /></div></h3><h3 style="box-sizing: border-box; font-family: &quot;Amazon Ember&quot;, Arial, sans-serif; font-size: 17px; line-height: 1.255; margin: 0px; padding: 0px; text-rendering: optimizelegibility;"><span style="color: #6aa84f;">The best in 4K entertainment</span></h3><h3 style="box-sizing: border-box; margin-bottom: 14px; padding: 0px; text-align: center;"><div style="box-sizing: border-box; font-family: &quot;amazon ember&quot;, arial, sans-serif; font-size: medium; font-weight: 400; margin-bottom: 14px; padding: 0px; text-align: left;">Watch 4K Blu-ray movies and stream 4K video on Netflix, Amazon, Hulu, and more and experience richer, more luminous colours in games and video with High Dynamic Range technology.</div><div style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;amazon ember&quot;, arial, sans-serif; font-size: medium; font-weight: 400; margin-bottom: 14px; padding: 0px; text-align: left;"></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="separator" style="clear: both; font-size: medium; font-weight: 400;"><a href="https://amzn.to/3js7eKY" style="margin-left: 1em; margin-right: 1em;"><img alt="connect" border="0" height="320" src="https://m.media-amazon.com/images/S/aplus-media/vc/107f917e-f758-4f0c-a7c9-29a7f20801cc.__CR0,0,220,220_PT0_SX220_V1___.jpg" width="320" /></a></div></h3><h4 class="a-spacing-mini" style="background-color: white; box-sizing: border-box; font-family: &quot;Amazon Ember&quot;, Arial, sans-serif; font-size: 17px; line-height: 1.255; margin-bottom: 6px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px; margin: 0px 0px 6px; padding: 0px; text-rendering: optimizelegibility;"><span style="color: #6aa84f;">Connect and play with friends and family on Xbox Live, the fastest, most reliable gaming network</span></h4><h3 style="box-sizing: border-box; margin-bottom: 14px; padding: 0px; text-align: center;"><div class="a-size-small" style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;amazon ember&quot;, arial, sans-serif; font-size: medium; font-weight: 400; line-height: 16px; margin-bottom: 14px; padding: 0px; text-align: left;">The most advanced multiplayer network provides steady gameplay and fast downloads.</div><div class="a-size-small" style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;amazon ember&quot;, arial, sans-serif; font-size: medium; font-weight: 400; line-height: 16px; margin-bottom: 14px; padding: 0px; text-align: left;"><br /></div><div class="a-size-small" style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;Amazon Ember&quot;, Arial, sans-serif; font-size: 12px; font-weight: 400; line-height: 16px; margin-bottom: 14px; padding: 0px; text-align: left;"><div class="separator" style="clear: both; text-align: center;"><a href="https://amzn.to/3js7eKY" style="margin-left: 1em; margin-right: 1em;" target="_blank"><img alt="https://amzn.to/3js7eKY" border="0" src="https://m.media-amazon.com/images/S/aplus-media/vc/e2895bc7-1f5a-4d33-bef3-bdc04263001d.__CR0,0,220,220_PT0_SX220_V1___.jpg" style="background-color: transparent;" /></a></div><br /></div><div class="a-size-small" style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;Amazon Ember&quot;, Arial, sans-serif; font-size: 12px; font-weight: 400; line-height: 16px; margin-bottom: 14px; padding: 0px; text-align: left;"></div></h3><h4 class="a-spacing-mini" style="background-color: white; box-sizing: border-box; font-family: &quot;Amazon Ember&quot;, Arial, sans-serif; font-size: 17px; line-height: 1.255; margin-bottom: 6px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px; margin: 0px 0px 6px; padding: 0px; text-rendering: optimizelegibility;"><span style="color: #6aa84f;">Enjoy Xbox Game Pass</span></h4> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <h3 style="box-sizing: border-box; margin-bottom: 14px; padding: 0px; text-align: center;"><div class="a-size-small" style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;amazon ember&quot;, arial, sans-serif; font-size: medium; font-weight: 400; line-height: 16px; margin-bottom: 14px; padding: 0px; text-align: left;">Xbox Game Pass gives you instant, unlimited access to over 100 highly-rated and fun games, with new games being added all the time</div><div class="a-size-small" style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;Amazon Ember&quot;, Arial, sans-serif; font-size: 12px; font-weight: 400; line-height: 16px; margin-bottom: 14px; padding: 0px; text-align: left;"><span style="color: #6aa84f; font-size: 17px;">Xbox Play Anywhere</span></div><div class="a-size-small" style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;amazon ember&quot;, arial, sans-serif; font-size: medium; font-weight: 400; line-height: 16px; margin-bottom: 14px; padding: 0px; text-align: left;">Enjoy the freedom of Xbox Play Anywhere games on both Xbox One and Windows 10 PC at no additional cost.</div><div class="a-size-small" style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;amazon ember&quot;, arial, sans-serif; font-size: medium; font-weight: 400; line-height: 16px; margin-bottom: 14px; padding: 0px; text-align: left;"><div class="separator" style="clear: both; text-align: center;"><a href="https://amzn.to/3js7eKY" style="margin-left: 1em; margin-right: 1em;"><img alt="play anywhere" border="0" height="200" src="https://m.media-amazon.com/images/S/aplus-media/vc/22b859ef-22dd-410f-8c45-1d0c53e833a2.__CR0,0,220,220_PT0_SX220_V1___.jpg" style="background-color: transparent;" width="200" /></a></div><div style="font-size: 12px;"><span style="color: #6aa84f; font-size: 17px;">Accessories</span></div></div><div class="a-size-small" style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;amazon ember&quot;, arial, sans-serif; font-size: medium; font-weight: 400; line-height: 16px; margin-bottom: 14px; padding: 0px; text-align: right;"><div style="text-align: left;">Xbox One games and accessories work together.</div></div><div class="a-size-small" style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;Amazon Ember&quot;, Arial, sans-serif; font-size: 12px; font-weight: 400; line-height: 16px; margin-bottom: 14px; padding: 0px; text-align: left;"><div class="separator" style="clear: both; text-align: center;"><a href="https://m.media-amazon.com/images/S/aplus-media/vc/f112aee0-cf03-49a6-8aeb-f3e36d8eee51.__CR0,0,220,220_PT0_SX220_V1___.jpg" style="margin-left: 1em; margin-right: 1em;"><img alt="controller" border="0" src="https://m.media-amazon.com/images/S/aplus-media/vc/f112aee0-cf03-49a6-8aeb-f3e36d8eee51.__CR0,0,220,220_PT0_SX220_V1___.jpg" /></a></div><br /></div><div class="a-size-small" style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;Amazon Ember&quot;, Arial, sans-serif; font-size: 12px; font-weight: 400; line-height: 16px; margin-bottom: 14px; padding: 0px; text-align: left;"></div><div class="a-size-small" style="background-color: white; box-sizing: border-box; color: #111111; font-family: &quot;amazon ember&quot;, arial, sans-serif; font-size: medium; font-weight: 400; line-height: 16px; margin-bottom: 14px; padding: 0px; text-align: left;"><span face="&quot;arial&quot; , &quot;helvetica&quot; , sans-serif" style="color: #333333;"><a href="https://healthycaregizzele.blogspot.com/2020/07/xbox-one-s-1tb-console-gears-5-bundle.html" target="_blank">Own the Xbox One S 1TB Gears 5 special Edition Bundle</a>&nbsp;and experience an epic campaign and brutal action across five thrilling modes.&nbsp;</span></div><span style="background-color: white; color: #333333; font-size: medium; font-weight: 400; text-align: left;"><span face="&quot;arial&quot; , &quot;helvetica&quot; , sans-serif">Join Kait Diaz on her journey to uncover her connection to the enemy and the true danger to sera - herself. This bundle includes an Xbox One S; a full-game download of Gears 5; A full-game download of Gears of War: Ultimate Edition; full-game downloads of Gears of War 2, 3, and 4; a month of Xbox Game Pass; a month of Xbox Live Gold; and an Xbox wireless Controller. Whether you're playing games, watching 4K movies, or streaming gameplay, there's never been a better time to game with Xbox One.</span></span><br style="font-size: medium; font-weight: 400; text-align: left;" /><span style="background-color: white; color: #333333; font-size: x-small; font-weight: 400; text-align: left;"><span face="&quot;arial&quot; , &quot;helvetica&quot; , sans-serif"><br /></span></span><span style="font-size: medium; font-weight: 400; text-align: left;"></span><br style="font-size: medium; font-weight: 400; text-align: left;" /></h3><h3 style="text-align: center;"><span style="background-color: yellow;"><span style="font-size: x-large;"><a href="https://amzn.to/3js7eKY" target="_blank"><span style="color: black;">if this is MUST HAVE gift, be sure to order now&nbsp;</span><span style="color: red;">to avoid disappointment</span></a></span></span></h3><h3 style="box-sizing: border-box; margin-bottom: 14px; padding: 0px; text-align: center;"><span style="background-color: white; color: #333333; font-size: x-small; font-weight: 400; text-align: left;"><span face="&quot;arial&quot; , &quot;helvetica&quot; , sans-serif"><br /></span></span><span style="font-size: medium; font-weight: 400; text-align: left;"></span><br style="font-size: medium; font-weight: 400; text-align: left;" /><div style="background-color: white; box-sizing: border-box; color: #333333; font-size: medium; font-weight: 400; margin-bottom: 1em; margin-left: 1em; margin-top: 0em; padding: 0px; text-align: left;"><span face="&quot;arial&quot; , &quot;helvetica&quot; , sans-serif">If purchased through Xbox All Access, the bundle includes a 24-month subscription to Xbox Game Pass Ultimate includes Xbox Live Gold, Xbox Game Pass for Console, Xbox Game Pass for PC, and other benefits; game catalogue varies over time. Internet access required (ISP fees apply). Membership conversion: your existing Xbox Live Gold and Xbox Game Pass membership(s) will automatically convert to Ultimate at a conversion ratio, learn more xbox.com/gamepass. <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> Digital Direct: Your 24-month Xbox Game Pass Ultimate membership is delivered directly to your console during set-up and is available in Settings; no codes required. Warranty: console is under a 1-year limited hardware warranty (90 days for controller/accessories) regardless of the length of financing. (Microsoft Limited Hardware Warranty: https://support.microsoft.com/warranty). Upgrade: Upgrade option after the equivalent of 18 payments for the next Xbox console only, coming Holiday 2020 (excludes Xbox One X, S, and S All Digital Edition). The new contract, terms, and pricing apply. Requires return of console in good condition. The next Xbox console available under the upgrade option is subject to FCC rules and will comply with the appropriate FCC rules when available. See product and upgrade terms at Xbox.com/XboxAllAccessTerms.</span></div></h3><h3 style="box-sizing: border-box; margin-bottom: 14px; padding: 0px; text-align: center;"><span style="font-size: large;"><a href="https://amzn.to/3js7eKY" target="_blank"><span face="&quot;amazon ember&quot; , &quot;arial&quot; , sans-serif"><b><span style="background-color: yellow;"><span style="color: black;">Don't spend more than you have to! We are already done the research for you. 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Sistem pengaturan pergaulan tersebut menjadi saling menghormati dan dikenal dengan sebutan sopan santun, tata krama, protokoler dan lain-lain. Maksud pedoman pergaulan tidak lain untuk menjaga kepentingan masing-masing yang terlibat agar mereka senang, tenang, tentram, terlindung tanpa merugikan kepentingannya serta terjamin agar perbuatannya yang tengah dijalankan sesuai dengan adat kebiasaan yang berlaku dan tidak bertentangan dengan hak-hak asasi umumnya. Hal itulah yang mendasari tumbuh kembangnya etika di masyarakat kita. Untuk itu perlu kiranya bagi kita mengetahui tentang&nbsp;</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: underline; vertical-align: baseline; white-space: pre-wrap;">pengertian etika serta macam-macam etika</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">&nbsp;dalam kehidupan bermasyarakat.</span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; padding: 0pt 0pt 9pt 0pt;"> <span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;">Pengertian Etika (Etimologi), berasal dari bahasa Yunani adalah “Ethos”, yang berarti watak kesusilaan atau adat kebiasaan (custom). Etika biasanya berkaitan erat dengan perkataan moral yang merupakan istilah dari bahasa Latin, yaitu “Mos” dan dalam bentuk jamaknya “Mores”, yang berarti juga adat kebiasaan atau cara hidup seseorang dengan melakukan perbuatan yang baik (kesusilaan), dan menghindari hal-hal tindakan yang buruk.Etika dan moral lebih kurang sama pengertiannya, tetapi dalam kegiatan sehari-hari terdapat perbedaan, yaitu moral atau moralitas untuk penilaian perbuatan yang dilakukan, sedangkan etika adalah untuk pengkajian sistem nilai-nilai yang berlaku.</span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; padding: 0pt 0pt 9pt 0pt;"> <span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;">Istilah lain yang identik dengan etika, yaitu: usila (Sanskerta), lebih menunjukkan kepada dasar-dasar, prinsip, aturan hidup (sila) yang lebih baik (su). Dan yang kedua adalah Akhlak (Arab), berarti moral, dan etika berarti ilmu akhlak.</span></span></div> <div dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; padding: 0pt 0pt 9pt 0pt;"> <span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;">Menurut para ahli, etika tidak lain adalah aturan prilaku, adat kebiasaan manusia dalam pergaulan antara sesamanya dan menegaskan mana yang benar dan mana yang buruk. Perkataan etika atau lazim juga disebut etik, berasal dari kata Yunani ETHOS yang berarti norma-norma, nilai-nilai, kaidah-kaidah dan ukuran-ukuran bagi tingkah laku manusia yang baik, seperti yang dirumuskan oleh beberapa ahli berikut ini:</span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;"><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">– Drs. O.P. SIMORANGKIR&nbsp;</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">: etika atau etik sebagai pandangan manusia dalam berprilaku menurut ukuran dan nilai yang baik.</span></span></div> <div dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;"><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">– Drs. Sidi Gajalba</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">&nbsp;dalam sistematika filsafat : etika adalah teori tentang tingkah laku perbuatan manusia dipandang dari segi baik dan buruk, sejauh yang dapat ditentukan oleh akal.</span></span></div> <div dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;"><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">– Drs. H. Burhanudin Salam</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">&nbsp;: etika adalah cabang filsafat yang berbicara mengenai nilai dan norma moral yang menentukan prilaku manusia dalam hidupnya.</span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; padding: 0pt 0pt 9pt 0pt;"> <span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;">Etika dalam perkembangannya sangat mempengaruhi kehidupan manusia. Etika memberi manusia orientasi bagaimana ia menjalani hidupnya melalui rangkaian tindakan sehari-hari. Itu berarti etika membantu manusia untuk mengambil sikap dan bertindak secara tepat dalam menjalani hidup ini. Etika pada akhirnya membantu kitauntuk mengambil keputusan tentang tindakan apa yang perlu kita lakukan dan yangpelru kita pahami bersama bahwa etika ini dapat diterapkan dalam segala aspek atau sisi kehidupan kita, dengan demikian etika ini dapat dibagi menjadi beberapa bagian sesuai dengan aspek atau sisi kehidupan manusianya.</span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script>div dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"&gt; <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;"><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Filsuf Aristoteles, dalam bukunya Etika Nikomacheia, menjelaskan tentang pembahasan Etika, sebagai berikut:</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script></span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">• </span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Terminius Techicus</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">, Pengertian etika dalam hal ini adalah, etika dipelajari untuk ilmu pengetahuan yang mempelajari masalah perbuatan atau tindakan manusia.</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">• </span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Manner dan Custom</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">, Membahas etika yang berkaitan dengan tata cara dan kebiasaan (adat) yang melekat dalam kodrat manusia (In herent in human nature) yang terikat dengan pengertian “baik dan buruk” suatu tingkah laku atau perbuatan manusia.</span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;"><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Pengertian dan definisi Etika dari para filsuf atau ahli berbeda dalam pokok perhatiannya; antara lain:</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">• Merupakan prinsip-prinsip moral yang termasuk ilmu tentang kebaikan dan sifat dari hak (The principles of morality, including the science of good and the nature of the right)</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script></span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">• Pedoman perilaku, yang diakui berkaitan dengan memperhatikan bagian utama dari kegiatan manusia. (The rules of conduct, recognize in respect to a particular class of human actions)</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">• Ilmu watak manusia yang ideal, dan prinsip-prinsip moral sebagai individual. (The science of human character in its ideal state, and moral principles as of an individual)</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">• Merupakan ilmu mengenai suatu kewajiban (The science of duty)</span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;"><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Macam-macam Etika</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Dalam membahas Etika sebagai ilmu yang menyelidiki tentang tanggapan kesusilaan atau etis, yaitu sama halnya dengan berbicara moral (mores). Manusia disebut etis, ialah manusia secara utuh dan menyeluruh mampu memenuhi hajat hidupnya dalam rangka asas keseimbangan antara kepentingan pribadi dengan pihak yang lainnya, antara rohani dengan jasmaninya, dan antara sebagai makhluk berdiri sendiri dengan penciptanya. Termasuk di dalamnya membahas nilai-nilai atau norma-norma yang dikaitkan dengan etika, terdapat dua macam etika (Keraf: 1991: 23), sebagai berikut:</span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;"><span style="background-color: transparent; color: #333333; font-style: italic; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">1. Etika Deskriptif</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Etika yang menelaah secara kritis dan rasional tentang sikap dan perilaku manusia, serta apa yang dikejar oleh setiap orang dalam hidupnya sebagai sesuatu yang bernilai. Artinya Etika deskriptif tersebut berbicara mengenai fakta secara apa adanya, yakni mengenai nilai dan perilaku manusia sebagai suatu fakta yang terkait dengan situasi dan realitas yang membudaya. Dapat disimpulkan bahwa tentang kenyataan dalam penghayatan nilai atau tanpa nilai dalam suatu masyarakat yang dikaitkan dengan kondisi tertentu memungkinkan manusia dapat bertindak secara etis.</span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;"><span style="background-color: transparent; color: #333333; font-style: italic; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">2. Etika Normatif</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Etika yang menetapkan berbagai sikap dan perilaku yang ideal dan seharusnya dimiliki oleh manusia atau apa yang seharusnya dijalankan oleh manusia dan tindakan apa yang bernilai dalam hidup ini. Jadi Etika Normatif merupakan normanorma yang dapat menuntun agar manusia bertindak secara baik dan menghindarkan hal-hal yang buruk, sesuai dengan kaidah atau norma yang disepakati dan berlaku di masyarakat.</span></span></div> <div dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;"><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Dari berbagai pembahasan definisi tentang etika tersebut di atas dapat diklasifikasikan menjadi tiga (3) jenis definisi, yaitu sebagai berikut:</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">1. Jenis pertama, etika dipandang sebagai cabang filsafat yang khusus membicarakan tentang nilai baik dan buruk dari perilaku manusia.</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script></span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">2. Jenis kedua, etika dipandang sebagai ilmu pengetahuan yang membicarakan baik buruknya perilaku manusia dalam kehidupan bersama.</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Definisi tersebut tidak melihat kenyataan bahwa ada keragaman norma, karena adanya ketidaksamaan waktu dan tempat, akhirnya etika menjadi ilmu yang deskriptif dan lebih bersifat sosiologik.</span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span style="background-color: transparent; color: #333333; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">3. Jenis ketiga, etika dipandang sebagai ilmu pengetahuan yang bersifat normatif, dan evaluatif yang hanya memberikan nilai baik buruknya terhadap perilaku manusia. Dalam hal ini tidak perlu menunjukkan adanya fakta, cukup informasi, menganjurkan dan merefleksikan. Definisi etika ini lebih bersifat informatif, direktif dan reflektif.</span></span></div> <b id="docs-internal-guid-e85baf29-7fff-c2bc-51f1-c80a89f34aa9" style="font-weight: normal;"><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;"><br /></span></b> <div dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"> <a href="http://seputarpengertian.blogspot.co.id/2015/09/pengertian-dan-macam-macam-etika.html" style="text-decoration: none;"><span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;">Pengertian Dan Macam-Macam Etika</span></span></a></div> <div dir="ltr" style="background-color: white; line-height: 1.295; margin-bottom: 0pt; margin-top: 0pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;"><a href="http://seputarpengertian.blogspot.co.id/2015/09/pengertian-dan-macam-macam-etika.html" style="text-decoration: none;"><span style="background-color: transparent; color: #0099cc; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Pengertian Dan Macam-Macam Etika</span></a><span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">. Apakah yang dimaksud dengan Etika . Etika berasal dari kata ethos (bahasa Yunani) yang berarti karakter, watak kesusilaan atau adat. Sebagai suatu subyek, etika berkaitan dengan konsep yang dimilki oleh individu ataupun kelompok untuk menilai apakah tindakan-tindakan yang telah dikerjakannya itu salah atau benar, buruk atau baik. Dengan demikian, etika akan memberikan semacam batasan maupun standar yang akan mengatur pergaulan manusia di dalam kelompok sosialnya.</span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div dir="ltr" style="background-color: white; line-height: 1.295; margin-bottom: 0pt; margin-top: 0pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;"><span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Etika merupakan aturan prilaku, atau adat kebiasaan manusia dalam pergaulan antara sesamanya dan menegaskan mana yang benar dan mana yang buruk. kata etika atau lazim yang biasa disebut juga dengan etik, berikut adalah pengertian Etika Menurut para ahli :</span><span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /></span></span></div> <ol style="margin-bottom: 0; margin-top: 0;"> <li dir="ltr" style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><div dir="ltr" role="presentation" style="background-color: white; line-height: 1.295; margin-bottom: 0pt; margin-top: 6pt; padding: 0pt 0pt 6pt 0pt;"> <span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;">Drs. O.P. SIMORANGKIR : etika atau etik sebagai pandangan manusia dalam berprilaku menurut ukuran dan nilai yang baik.</span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> </li> <li dir="ltr" style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><div dir="ltr" role="presentation" style="background-color: white; line-height: 1.295; margin-bottom: 0pt; margin-top: 0pt; padding: 0pt 0pt 6pt 0pt;"> <span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;">Drs. Sidi Gajalba dalam sistematika filsafat : etika adalah teori tentang tingkah laku perbuatan manusia dipandang dari seg baik dan buruk, sejauh yang dapat ditentukan oleh akal.</span></span></div> </li> <li dir="ltr" style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><div dir="ltr" role="presentation" style="background-color: white; line-height: 1.295; margin-bottom: 6pt; margin-top: 0pt;"> <span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;">Drs. H. Burhanudin Salam : etika adalah cabang filsafat yang berbicara mengenai nilai dan norma moral yang menentukan prilaku manusia dalam hidupnya.</span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> </li> </ol> <div dir="ltr" style="background-color: white; line-height: 1.295; margin-bottom: 0pt; margin-top: 0pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;"><span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Macam-</span><a href="http://seputarpengertian.blogspot.co.id/2015/09/pengertian-dan-macam-macam-etika.html" style="text-decoration: none;"><span style="background-color: transparent; color: #0099cc; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Macam Etika</span></a><span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">&nbsp;dalam menentukan baik-buruknya Prilaku manusia</span><span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /></span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <ol style="margin-bottom: 0; margin-top: 0;"> <li dir="ltr" style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><div dir="ltr" role="presentation" style="background-color: white; line-height: 1.295; margin-bottom: 0pt; margin-top: 6pt; padding: 0pt 0pt 6pt 0pt;"> <span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;">ETIKA DESKRIPTIF, yaitu etika yang berusaha meneropong secara kritis dan rasional sikap dan prilaku manusia dan apa yang dikejar oleh manusia dalam hidup ini sebagai sesuatu yang bernilai. Etika deskriptif memberikan fakta sebagai dasar untuk mengambil keputusan tentang prilaku atau sikap yang mau diambil.</span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> </li> <li dir="ltr" style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><div dir="ltr" role="presentation" style="background-color: white; line-height: 1.295; margin-bottom: 6pt; margin-top: 0pt;"> <span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;">ETIKA NORMATIF, yaitu etika yang berusaha menetapkan berbagai sikap dan pola prilaku ideal yang seharusnya dimiliki oleh manusia dalam hidup ini sebagai sesuatu yang bernilai. Etika normatif memberi penilaian sekaligus memberi norma sebagai dasar dan kerangka tindakan yang akan diputuskan</span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> </li> </ol> <div dir="ltr" style="background-color: white; line-height: 1.295; margin-bottom: 0pt; margin-top: 0pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;"><span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Baca Juga&nbsp;</span><a href="http://seputarpengertian.blogspot.co.id/2015/10/pengertian-etika-deskriptif.html" style="text-decoration: none;"><span style="background-color: transparent; color: blue; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: underline; vertical-align: baseline; white-space: pre-wrap;">Pengertian Etika Deskriptif</span><span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /></span></a><span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Secara Umum Etika Terbagi Menjadi :</span><span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><br /></span></span></div> <br /> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <ol style="margin-bottom: 0; margin-top: 0;"> <li dir="ltr" style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><div dir="ltr" role="presentation" style="background-color: white; line-height: 1.295; margin-bottom: 0pt; margin-top: 6pt; padding: 0pt 0pt 6pt 0pt;"> <span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;">ETIKA UMUM, berbicara mengenai kondisi-kondisi dasar bagaimana manusia bertindak secara etis, bagaimana manusia mengambil keputusan etis, teori-teori etika dan prinsip-prinsip moral dasar yang menjadi pegangan bagi manusia dalam bertindak serta tolak ukur dalam menilai baik atau buruknya suatu tindakan. Etika umum dapat di analogkan dengan ilmu pengetahuan, yang membahas mengenai pengertian umum dan teori-teori</span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> </li> <li dir="ltr" style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><div dir="ltr" role="presentation" style="background-color: white; line-height: 1.295; margin-bottom: 8pt; margin-top: 0pt;"> <span style="background-color: transparent; color: #555555; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;">ETIKA KHUSUS, merupakan penerapan prinsip-prinsip moral dasar dalam bidang kehidupan yang khusus. Penerapan ini bisa berwujud : Bagaimana saya mengambil keputusan dan bertindak dalam bidang kehidupan dan kegiatan khusus yang saya lakukan, yang didasari oleh cara, teori dan prinsip-prinsip moral dasar. Namun, penerapan itu dapat juga berwujud : Bagaimana saya menilai perilaku saya dan orang lain dalam bidang kegiatan dan kehidupan khusus yang dilatarbelakangi oleh kondisi yang memungkinkan manusia bertindak etis : cara bagaimana manusia mengambil suatu keputusan atau tidanakn, dan teori serta prinsip moral dasar yang ada dibaliknya</span></span></div> </li> </ol> </div> Unknownnoreply@blogger.comIndonesia-0.789275 113.921327-31.668499 72.6127305 30.089949 155.2299235tag:blogger.com,1999:blog-7464309186544089799.post-84552398800538557212020-07-30T20:01:00.005+07:002020-07-30T20:05:08.549+07:00<div class="separator"><div style="margin-left: 1em; margin-right: 1em; text-align: center;"><img height="197" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiTF4sjpT3wkBo56FMOt0WiUCKb1bXsJTNhBDcx6a4KQ59JGHGWCTU52oDROT290QUm1PAluBx42qOzD9SxP9BSOwMGZeaA2JETYcxgJYAuT0-TKXNIOsbkvdX_Mp-LUFwEfUYMXBLk6qPM/w200-h197/dapodik-versi-2021.jpg" width="200" /></div></div><h1 style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; color: rgba(0, 0, 0, 0.87); font-family: roboto, helvetica, arial, sans-serif; line-height: 1.1; margin-bottom: 10px; margin-top: 10px; text-align: center;"><span style="font-size: xx-large;">Link&nbsp; Installer Aplikasi Dapodik versi 2021</span></h1><p style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; font-family: roboto, sans-serif; font-size: 14px; margin: 0px 0px 10px; text-align: center;">Jika Anda mengalami kesulitan mengunduh <a href="https://alogada.blogspot.com/2020/07/link-installer-aplikasi-dapodik-versi.html">Aplikasi Dapodik versi 2021</a> melalui link diatas, silahkan gunakan beberapa link alternatif berikut:</p><ul style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; color: rgba(0, 0, 0, 0.87); font-family: roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 0px;"><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="https://drive.google.com/file/d/1hIEtOJBe-PJPlckfc5ZTGP5mJ_mdH5n8/view?usp=sharing" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 1</a></li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="http://www.mediafire.com/file/r7wiml4saa9wr8d/Dapodik_2021.exe/file" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 2</a></li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="https://www.4shared.com/s/fcEg9pLo7ea" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 3</a></li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="https://www108.zippyshare.com/v/swuVWYGh/file.html" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 4</a></li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="https://www101.zippyshare.com/v/eBLpHlEV/file.html" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 5</a></li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="https://9xupload.xyz/f/c2hxtt-xfy8aqcmwdkmp" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 6</a></li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="https://usersdrive.com/dspq1141v55v" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 7</a></li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="https://uptobox.com/31afrr95gsrc" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 8</a></li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="https://userscloud.com/j79uvxe67fd1" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 9</a></li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="https://gofile.io/?c=LzXeEx" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 10</a></li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="https://tusfiles.com/ahijhtp75yts" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 11</a></li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="https://turbobit.net/u8fseoatdjns.html" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 12</a></li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="http://www.joy-penguin.com/LP_TA/index.cfm?T=436192" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 13</a></li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="https://dropapk.to/mt26x14t7g68" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 14</a></li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="https://filerio.in/iogqq64hc06a" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 15</a></li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="https://ringkas.kemdikbud.go.id/DPDK2021" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 16</a></li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="https://ringkas.kemdikbud.go.id/DPK2021" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 17</a></li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="https://ringkas.kemdikbud.go.id/DAPDK2021" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 18</a></li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><a href="https://ringkas.kemdikbud.go.id/DAPO2021" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Link 19</a></li></ul><div><span style="color: rgba(0, 0, 0, 0.870588235294118); font-family: roboto, sans-serif;"><span style="font-size: 14px;"><br /></span></span></div><div><span style="color: rgba(0, 0, 0, 0.870588235294118); font-family: roboto, sans-serif;"><span style="font-size: 14px;"><br /></span></span></div><div><span style="color: rgba(0, 0, 0, 0.870588235294118); font-family: roboto, sans-serif;"><span style="font-size: 14px;"><br /></span></span></div><div><span style="color: rgba(0, 0, 0, 0.870588235294118); font-family: roboto, sans-serif;"><span style="font-size: 14px;"><br /></span></span></div> <div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <!--alogada_ads-content_AdSense9_1x1_as--> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="auto" data-ad-slot="4969975329" data-full-width-responsive="true" style="display: block;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script><span style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; color: rgba(0, 0, 0, 0.87); font-family: Roboto, sans-serif; font-size: 14px; font-weight: 700;">2.&nbsp;<a href="https://cdn-dapodik.kemdikbud.go.id/panduan/Panduan_Aplikasi_Dapodikdasmen_Versi_2021.pdf" style="-webkit-tap-highlight-color: transparent; background-color: transparent; box-sizing: border-box; color: #009688; text-decoration-line: none;" target="_blank">Panduan Aplikasi Dapodik versi 2021</a></span></div><div><br /></div><div><br /></div><h4 style="text-align: center;"><br /></h4><div><script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="9774497873" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script></div> Unknownnoreply@blogger.comJakarta, Daerah Khusus Ibukota Jakarta, Indonesia-6.2087634 106.845599-34.518997236178848 71.689349 22.101470436178847 142.001849tag:blogger.com,1999:blog-7464309186544089799.post-7543402481565741222020-07-30T19:41:00.001+07:002020-07-30T19:41:32.998+07:00<h1 style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; font-family: Roboto, Helvetica, Arial, sans-serif; line-height: 1.1; margin-bottom: 10px; margin-top: -5px; text-align: center;"><span style="font-size: xx-large;">Aplikasi Dapodik Versi 2021</span></h1><div style="text-align: center;"><img height="197" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiTF4sjpT3wkBo56FMOt0WiUCKb1bXsJTNhBDcx6a4KQ59JGHGWCTU52oDROT290QUm1PAluBx42qOzD9SxP9BSOwMGZeaA2JETYcxgJYAuT0-TKXNIOsbkvdX_Mp-LUFwEfUYMXBLk6qPM/w200-h197/dapodik-versi-2021.jpg" width="200" /></div><div style="text-align: center;"><br /></div><div><p style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; font-family: Roboto, sans-serif; font-size: 14px; margin: 0px 0px 10px; text-align: justify;">Pemutakhiran data semester 1 tahun ajaran 2020/2021 dilaksanakan menggunakan aplikasi terbaru yang saat ini dirilis yaitu&nbsp;<span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">Aplikasi Dapodik versi 2021</span>. Integrasi data dan pembaruan aplikasi telah dilaksanakan agar Aplikasi Dapodik versi 2021 dapat digunakan untuk pengumpulan data dari satuan pendidikan pada jenjang pendidikan anak usia dini, pendidikan dasar, pendidikan menengah, pendidikan khusus, dan pendidikan kesetaraan.</p><p style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; font-family: Roboto, sans-serif; font-size: 14px; margin: 0px 0px 10px; text-align: justify;">&nbsp;</p><p style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; font-family: Roboto, sans-serif; font-size: 14px; margin: 0px 0px 10px; text-align: justify;"><a href="https://alogada.blogspot.com/2020/07/aplikasi-dapodik-versi-2021.html">Aplikasi Dapodik versi 2021</a> telah menggunakan database versi baru yang dirilis dalam bentuk installer (tidak ada versi updater). Untuk itu secara teknis diharuskan melakukan&nbsp;<em style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;">uninstall</em>&nbsp;Aplikasi Dapodik versi sebelumnya terlebih dahulu.</p> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="9774497873"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; font-family: Roboto, sans-serif; font-size: 14px; margin: 0px 0px 10px; text-align: justify;">&nbsp;</p><p style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; font-family: Roboto, sans-serif; font-size: 14px; margin: 0px 0px 10px; text-align: justify;">Kode registrasi Aplikasi Dapodik untuk satuan pendidikan pada jenjang PAUD (TK, KB, TPA, SPS) dan pendidikan kesetaraan (SKB/PKBM) telah diubah menjadi kode registrasi format baru yang akan didistribusikan oleh Dinas Pendidikan Kabupaten/Kota. Akun petugas pendataan tidak mengalami perubahan, sehingga akun pada aplikasi sebelumnya dapat digunakan untuk registrasi pada Aplikasi Dapodik versi 2021.</p><p style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; font-family: Roboto, sans-serif; font-size: 14px; margin: 0px 0px 10px; text-align: justify;">&nbsp;</p><p style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; font-family: Roboto, sans-serif; font-size: 14px; margin: 0px 0px 10px; text-align: justify;">Catatan untuk satuan pendidikan SKB/PKBM, Aplikasi Dapodik versi 2021 belum dapat mengakomodasi peserta didik yang mengikuti dua program pendidikan dalam waktu yang sama (contoh: peserta didik terdaftar di rombel paket C dan kursus). Fitur ini akan diakomodasikan pada rilis berikutnya.</p> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <!-- alogada_ads-content_AdSense9_1x1_as --> <ins class="adsbygoogle" style="display:block" data-ad-client="ca-pub-8257817138897451" data-ad-slot="4969975329" data-ad-format="auto" data-full-width-responsive="true"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; font-family: Roboto, sans-serif; font-size: 14px; margin: 0px 0px 10px; text-align: justify;">&nbsp;</p><p style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; font-family: Roboto, sans-serif; font-size: 14px; margin: 0px 0px 10px; text-align: justify;">Berikut adalah daftar perubahan pada Aplikasi Dapodik versi 2021:</p><ol style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 0px;"><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Pembaruan]</span></span>&nbsp;Penyesuaian aplikasi setelah penggabungan antara Dapo PAUD-Dikmas dan Dapodikdasmen.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Pembaruan]</span></span>&nbsp;Penambahan data rinci PAUD khusus untuk jenjang PAUD.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Pembaruan]</span></span>&nbsp;Penambahan Program dan Layanan untuk jenjang PKBM dan SKB.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Pembaruan]</span></span>&nbsp;Penambahan tabulasi sertifikasi PD pada data rinci peserta didik untuk jenjang SMA dan SMK</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Pembaruan]</span></span>&nbsp;Penambahan referensi status desa berdasarkan Kepmendikbud Nomor 580/P/2020.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Pembaruan]</span></span>&nbsp;Penambahan fitur tarik data pada proses sinkronisasi guna menurunkan semua perubahan yang terjadi hanya pada data yang berada di server.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Pembaruan]</span></span>&nbsp;Penambahan metode penarikan data pada API web service.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Pembaruan]</span></span>&nbsp;Penambahan atribut tanggal mulai dan tanggal selesai pada isian rombongan belajar untuk PKBM dan SKB.</li> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <!-- alogada_ads-content_AdSense9_1x1_as --> <ins class="adsbygoogle" style="display:block" data-ad-client="ca-pub-8257817138897451" data-ad-slot="4969975329" data-ad-format="auto" data-full-width-responsive="true"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Pembaruan]</span></span>&nbsp;Penambahan security pada aplikasi.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Pembaruan]</span>&nbsp;</span>Penambahan fitur untuk mengisi e-form kesiapan satuan pendidikan.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Pembaruan]</span></span>&nbsp;Penambahan fitur untuk mengecek dan membuka Aplikasi PMP.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Pembaruan]</span></span>&nbsp;Integrasi output data hasil PPDB daerah.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Pembaruan]</span></span>&nbsp;Kelulusan bersama pada tingkat akhir untuk kelas TK B, 6, 9 dan 12/13.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Pembaruan]</span></span>&nbsp;Generate ulang kode registrasi sekolah untuk jenjang PAUD.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Perbaikan]</span>&nbsp;</span>Perubahan instrumen sanitasi sesuai target SDGs.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Perbaikan]</span></span>&nbsp;Penonaktifan kurikulum 2006 (KTSP) dan wajib menggunakan kurikulum 2013. Bagi SMK wajib menggunakan kurikulum 2013 REV.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Perbaikan]</span></span>&nbsp;Perubahan proses bisnis perekaman GTK untuk pertama kali dikelola oleh Pusdatin.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Perbaikan]</span></span>&nbsp;Perubahan proses bisnis pembuatan/perubahan akun GTK untuk jenjang SMP, SMA, SMK dan SLB.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Perbaikan]</span></span>&nbsp;Perubahan proses bisnis bagi SMK tingkat 10 wajib memilih jurusan kompetensi keahlian.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Perbaikan]</span></span>&nbsp;Perubahan proses bisnis bagi SMK yang diperkenankan membuka kelas terbuka hanya pada tingkat 12 saja.</li> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <!-- alogada_ads-content_AdSense9_1x1_as --> <ins class="adsbygoogle" style="display:block" data-ad-client="ca-pub-8257817138897451" data-ad-slot="4969975329" data-ad-format="auto" data-full-width-responsive="true"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Perbaikan]</span></span>&nbsp;Perbaikan validasi pada GUI pada saat mengeluarkan siswa yang aktif.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Perbaikan]</span></span>&nbsp;Perbaikan pengisian rombongan belajar praktik pada jenjang SMK.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Perbaikan]</span></span>&nbsp;Perbaikan pengisian formulir pada peserta didik.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Perbaikan]</span></span>&nbsp;Perbaikan pengisian formulir pada GTK</li> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <!-- alogada_ads-content_AdSense9_1x1_as --> <ins class="adsbygoogle" style="display:block" data-ad-client="ca-pub-8257817138897451" data-ad-slot="4969975329" data-ad-format="auto" data-full-width-responsive="true"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Perbaikan]</span></span>&nbsp;Perbaikan fitur ubah pada ruang praktik kerja/bengkel pada jenjang SMK.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Perbaikan]</span></span>&nbsp;Penyesuaian formulir pada halaman registrasi.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Perbaikan]</span></span>&nbsp;Penutupan isian akreditasi prodi pada jenjang SMK.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Perbaikan]</span></span>&nbsp;Perubahan proses bisnis pengisian tingkat kerusakan bangunan.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Perbaikan]</span></span>&nbsp;Perubahan proses bisnis pengisian tingkat kerusakan ruang.</li><li style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; text-align: justify;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">[Perbaikan]</span></span>&nbsp;Perubahan proses bisnis pengisian riwayat pendidikan formal kualifikasi S1 pada GTK.</li></ol><p style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; font-family: Roboto, sans-serif; font-size: 14px; margin: 0px 0px 10px; text-align: justify;">&nbsp;</p><p style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; font-family: Roboto, sans-serif; font-size: 14px; margin: 0px 0px 10px; text-align: justify;">Panduan Aplikasi Dapodik versi 2021 yang dapat diunduh di menu unduhan laman dapodik atau pada bagian lampiran berita ini yang memuat petunjuk teknis instalasi, registrasi online/registrasi offline, serta deskripsi dari setiap perubahan dan perbaikan pada Aplikasi Dapodik versi 2021.</p><p style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; font-family: Roboto, sans-serif; font-size: 14px; margin: 0px 0px 10px; text-align: justify;">&nbsp;</p><p style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; font-family: Roboto, sans-serif; font-size: 14px; margin: 0px 0px 10px; text-align: justify;">Selanjutnya bagi segenap Bapak/Ibu Kepala Sekolah agar segera menugaskan Petugas pendataan untuk melakukan upgrade ke Aplikasi Dapodik versi 2021 dan melakukan pemutakhiran data semester 1 tahun ajaran 2020/2021. Pemutakhiran data dilakukan paling lambat pada&nbsp;<span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">Senin, 31 Agustus 2020 (Penarikan data untuk program BOS)</span>&nbsp;dan pada&nbsp;<span style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; font-weight: 700;">Rabu, 30 September 2020 (Penarikan data untuk program BOP)</span>&nbsp;dengan tetap menjaga kualitas data.</p><p style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; color: rgba(0, 0, 0, 0.87); font-family: Roboto, sans-serif; font-size: 14px; margin: 0px 0px 10px; text-align: justify;"><br /></p> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="9774497873"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; color: rgba(0, 0, 0, 0.87); font-family: Roboto, sans-serif; font-size: 14px; margin: 0px 0px 10px; text-align: justify;"><br /></p><p style="-webkit-tap-highlight-color: transparent; background-color: white; box-sizing: border-box; font-family: Roboto, sans-serif; font-size: 14px; margin: 0px 0px 10px; text-align: justify;"><i><span style="color: #999999;">Sumber:https://dapo.dikdasmen.kemdikbud.go.id/berita/rilis-aplikasi-dapodik-versi-2021</span></i></p></div>Unknownnoreply@blogger.comJakarta, Daerah Khusus Ibukota Jakarta, Indonesia-6.2087634 106.845599-34.518997236178848 71.689349 22.101470436178847 142.001849tag:blogger.com,1999:blog-7464309186544089799.post-69501188865190547442020-07-30T19:24:00.004+07:002020-10-08T20:38:43.431+07:00<h1 style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;"><span face="&quot;Arial&quot;,sans-serif">10 Manfaat Membaurkan Essential Oil Menggunakan Diffuser</span></h1> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="&quot;Arial&quot;,sans-serif">Jika tidak asing dengan cara hidup alami, Anda mungkin pernah membaca tentang penggunaan </span><span style="font-family: &quot;Times New Roman&quot;, serif; font-size: 12pt;">&nbsp;</span></p> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="&quot;Arial&quot;,sans-serif">Essential oil diffuser adalah alat untuk mengubah essential oil (minyak atsiri) menjadi butiran kecil untuk kemudian membaurkan (menyebarkan/mendifusikan)) ke seluruh ruangan.</span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="Arial, sans-serif">Dengan cara ini setiap orang bisa langsung mendapatkan manfaat dari aromanya sebagai bagian dari terapi alternatif yang disebut aromaterapi.</span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="Arial, sans-serif"><br /></span></p><ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-slot="1960668607" style="display: inline-block; height: 90px; width: 728px;"><span face="Arial, sans-serif">Sementara daftar penggunaan diffuser cuku</span><span face="Arial, sans-serif">p luas, artikel ini hendak mengulas 10 manfaat diantaranya.</span></ins><span face="Arial, sans-serif">Untuk mengetahui jenis diffuser, baca terlebih dahulu Apa itu</span><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="Arial, sans-serif"><br /></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">1. Relaksasi dan Membantu Tidur</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="&quot;Arial&quot;,sans-serif">Salah satu kegunaan minyak atsiri paling terkenal adalah kemampuannya untuk membantu relaksasi, terutama setelah menjalani hari yang berat.</span><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span></span></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Menggunakan diffuser adalah cara termudah untuk mendapatkan manfaat minyak atsiri untuk tujuan relaksasi.</span></p> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Simpan satu di kantor untuk membantu Anda bersantai saat istirahat makan siang.</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Atau letakkan diffuser di kamar tidur untuk membantu tubuh dan pikiran rileks sehingga Anda bisa tidur nyenyak di malam hari.</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Essential oil yang dianjurkan: chamomile, lavender, clary sage</span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="Arial, sans-serif"><br /></span></p> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">2. Meningkatkan Mood</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="&quot;Arial&quot;,sans-serif">Essential oil yang digunakan dengan diffuser bisa membantu menciptakan suasana yang penuh semangat.</span><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span></span></span></p> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="Arial, sans-serif">Anda dapat menggunakan diffuser untuk meningkatkan semangat selama liburan, memberi suasana positif bagi pertemuan bisnis dan pertemuan sosial, atau bahkan menciptakan suasana romantis bagi seseorang yang istimewa dalam kehidupan Anda.</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Essential oil yang dianjurkan: sweet orange, jasmine, rose, scotch pine, sandalwood, vanilla</span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="Arial, sans-serif"><br /></span></p> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <!--alogada_ads-content_AdSense9_1x1_as--> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="auto" data-ad-slot="4969975329" data-full-width-responsive="true" style="display: block;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">3. Mencegah Penyakit</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="&quot;Arial&quot;,sans-serif">Menggunakan diffuser di rumah atau kantor adalah cara bagus untuk mencegah flu, pilek, dan penyakit lainnya.</span><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span></span></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Essential oil mampu mencegah penyakit setidaknya dalam 3 cara. Pertama, minyak atsiri memiliki sifat anti-mikroba.</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Saat didifusikan, senyawa organik di dalam minyak atsiri akan bersentuhan langsung dengan patogen di udara sebelum dapat menyerang tubuh.</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Kedua, minyak atsiri juga bisa digunakan untuk meningkatkan sistem kekebalan tubuh.</span></p> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Ketiga, beberapa diffuser (jenis ultrasonic diffuser) juga berfungsi ganda sebagai pelembab ruangan yang membantu menjaga kelembaban udara tetap sehat sehingga tubuh tidak rentan terhadap serangan mikroba.</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Essential oil yang dianjurkan: tea tree, clary sage, rosemary, grapefruit, lemon, thyme</span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;"><span style="font-family: verdana;"><b style="background-color: #d9ead3;"><i>Baca Juga&nbsp;<span style="font-size: 14px; text-align: left;"><a href="#">8 Essential Oil dengan Sifat Anti Bakteri &amp; Cara Menggunakannya</a></span></i><span style="font-size: 14px; text-align: left;">&nbsp;</span></b></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">4. Memperlancar Pernapasan</span></p> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="9774497873" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="&quot;Arial&quot;,sans-serif">Minyak atsiri sangat bagus untuk mengurangi peradangan dan sumbatan di saluran pernapasan sehingga membantu Anda bernapas lebih mudah.</span><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span></span></span></p> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Jika rentan terhadap alergi atau gangguan pernapasan lainnya, difusikan minyak atsiri di ruangan (atau kamar) dimana Anda banyak menghabiskan waktu.</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Ingatlah untuk menyimpan sekotak tisu untuk meyeka hidung ketika saluran pernapsan mulai terbuka.</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Essential oil yang dianjurkan: peppermint, rosemary, lemon, eucalyptus</span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="Arial, sans-serif"><br /></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">5. Meringankan Nyeri</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="&quot;Arial&quot;,sans-serif">Sementara minyak atsiri sering dioleskan secara langsung ke tubuh untuk menghilangkan rasa sakit, Anda juga dapat menggunakan diffuser untuk memperluas pengaruhnya.</span><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span></span></span></p> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="Arial, sans-serif">Cara ini adalah cara terbaik untuk mengatasi rasa nyeri membandel seperti yang disebabkan oleh sakit kepala, persendian yang sakit, serta otot yang lelah akibat aktivitas fisik.</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="Arial, sans-serif">Essential oil yang dianjurkan: ginger, chamomile, lavender, eucalyptus, clary sage, rosemary, bergamot</span></p> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="9774497873" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="&quot;Arial&quot;,sans-serif">6. Memperbaiki Fungsi Kognitif</span><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span></span></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="&quot;Arial&quot;,sans-serif">Menggunakan minyak atsiri dalam diffuser adalah cara sangat efektif untuk mengisi ulang sel otak Anda.</span><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span></span></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Minyak atsiri memiliki kualitas adaptogenik yang berarti mampu menenangkan saat Anda mengalami stres, namun juga memberi semangat saat Anda merasa sedih atau lesu.</span></p> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Dengan menstabilkan suasana hati, minyak atsiri akan membantu Anda tetap fokus.</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Terdapat pula beberapa minyak atsiri yang dikenal karena kemampuannya untuk menyeimbangkan hormon tubuh.</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Itu sebab, minyak atsiri dapat membantu menyembuhkan penyebab yang bertanggung jawab pada terhambatnya fungsi kognitif.</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Essential oil yang dianjurkan: peppermint, eucalyptus, lemon, pine</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="&quot;Arial&quot;,sans-serif">7. Alternatif yanga Aman untuk Lilin Aroma &amp; Dupa</span><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span></span></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="&quot;Arial&quot;,sans-serif">Jika Anda memiliki hewan peliharaan atau anak kecil, membakar lilin atau dupa bisa menjadi praktik yang berpotensi mengundang bahaya.</span><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span></span></span></p> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Dengan essential oil diffuser, Anda bisa menuai manfaat aromaterapi tanpa risiko luka bakar, tumpahan lilin, atau kecelakaan lainnya.</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Essential oil yang dianjurkan: apa saja</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;"><span style="background-color: #d9ead3; font-size: 12pt;"><span><span style="font-family: verdana;"><b><i>&nbsp;Baca Juga&nbsp; : <a href="#">7 Essential oil untuk mengobati Vertigo</a>&nbsp;&nbsp;</i></b></span></span></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="&quot;Arial&quot;,sans-serif">8. Mengusir Serangga</span><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span></span></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="&quot;Arial&quot;,sans-serif">Gunakan essential oil diffuser untuk mencegah nyamuk, lalat rumah, lalat buah atau ngengat memasuki rumah Anda.</span><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span></span></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Selain bisa memetik manfaat kesehatan, menggunakan essential oil untuk mengusir serangga jauh lebih aman dibandingkan menggunakan racun serangga.</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Essential oil yang dianjurkan: clove, lemongrass, rosemary, cedarwood</span></p> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <!--alogada_ads-content_AdSense9_1x1_as--> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="auto" data-ad-slot="4969975329" data-full-width-responsive="true" style="display: block;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="&quot;Arial&quot;,sans-serif">9. Menyejukkan Ruangan</span><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span></span></span></p> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="&quot;Arial&quot;,sans-serif">Di musim kemarau dengan cuaca yang panas, menyalakan AC sepanjang hari tentu akan membuat tagihan listrik membengkak.</span><span style="font-family: &quot;Times New Roman&quot;, serif; font-size: 12pt;">&nbsp;</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="&quot;Arial&quot;,sans-serif">Sebagai gantinya, cobalah mendifusikan essential oil tertentu untuk mendinginkan ruangan dimana Anda menghabiskan sebagian besar waktu.</span><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span></span></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Essential oil yang dianjurkan: peppermint, eucalyptus, spearmint, wintergreen</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="&quot;Arial&quot;,sans-serif">10. Menghemat Uang</span><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span></span></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="&quot;Arial&quot;,sans-serif">Menggunakan diffuser secara keseluruhan juga bisa menghemat uang.</span><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span></span></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Dengan manfaat essential oil diffuser yang serbaguna, pada akhirnya Anda akan lebih jarang pergi ke dokter karena keluhan flu atau alergi, tagihan listrik lebih rendah, lebih sedikit cangkir kopi dan produktivitas yang lebih baik.</span></p> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Semua hal ini tentu akan mengurangi pengeluaran Anda secara signifikan.</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: &quot;Times New Roman&quot;,serif; font-size: 12pt;"><span>&nbsp;</span></span><span face="Arial, sans-serif">Essential oil yang dianjurkan: semua</span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="Arial, sans-serif"><br /></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span face="Arial, sans-serif"><br /></span></p> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <!--alogada_ads-content_AdSense9_1x1_as--> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="auto" data-ad-slot="4969975329" data-full-width-responsive="true" style="display: block;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <p class="MsoNormal" style="margin-bottom: 0cm;"><o:p>&nbsp;</o:p></p><br />Unknownnoreply@blogger.comtag:blogger.com,1999:blog-7464309186544089799.post-35148594959029309552020-07-29T14:43:00.000+07:002020-07-29T14:47:26.228+07:00<div dir="ltr" style="text-align: left;" trbidi="on"> <h1 class="entry-title" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="background-color: white; box-sizing: border-box; font-size: 44px; line-height: 1.4; margin: 0px 0px 15px; text-align: center;"> <span style="color: #d52c1f; font-family: &quot;verdana&quot;;">Food Dinner Easy Healthy Chicken Recipes</span></h1> <div class="separator" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="clear: both; text-align: center;"> <a href="https://alogada.blogspot.com/2020/07/food-dinner-easy-healthy-chicken.html" target="_blank"><span style="color: black;"><img border="0" data-original-height="1500" data-original-width="1000" height="500" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhIoVQTegjIlp8dtci-HMTevUljL6lP57m1LpmPpwSEiDM9qnbgHaZ0l56ycLcgaCzajY9gKIekuTcZXzw1MhMQiV72QKE_zSIwQ1FiqQ0y-Qg0RA3GcjgIQvw6_SrbuflVhcXqbBVsLXY/w333-h500/Brown+Foods+Fourth+of+July+Focused+on+Food+Pinterest+Graphic.png" width="333" /></span></a></div> <div> <br /></div> <div> <h2 data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; line-height: 1.4; margin: 0px 0px 15px;"> <span data-original-attrs="{&quot;face&quot;:&quot;&quot;}" style="color: #333333;"><span data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="font-size: 14.4px; font-weight: 400;">Best Honey Soy Chicken Thighs Recipe - tender and finger-licking dinner dish to wow your family and guests.</span></span></h2> </div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <br /> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="9774497873" style="display: block; text-align: center;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <br /> <div> <span data-original-attrs="{&quot;face&quot;:&quot;&quot;}" style="color: #333333;"><span data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="font-size: 14.4px;"><br /></span></span></div> <div> <h3 class="wprm-recipe-header wprm-recipe-ingredients-header wprm-block-text-bold wprm-align-left wprm-header-decoration-none" data-original-attrs="{&quot;style&quot;:&quot;font-variant-east-asian: normal; font-variant-numeric: normal;&quot;}" style="background-color: #fafafa; box-sizing: border-box; clear: none; font-size: 1.2em; line-height: 1.3em; margin: 1.2em 0px 0px; padding: 0px;"> Ingredients</h3> <div class="wprm-recipe-ingredient-group" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="background-color: #fafafa; box-sizing: border-box; font-size: 14.4px;"> <ul class="wprm-recipe-ingredients" data-original-attrs="{&quot;style&quot;:&quot;margin-block-end: 0px; margin-block-start: 0px; padding-inline-start: 0px;&quot;}" style="box-sizing: border-box; list-style-position: inside; margin: 0px; padding: 0px;"> <li class="wprm-recipe-ingredient" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; font-size: 1em; line-height: 1.5em; list-style-position: outside; list-style-type: disc; margin: 0px 0px 0px 32px; padding: 0px; position: relative;"><span class="wprm-recipe-ingredient-amount" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">2 1/2</span>&nbsp;<span class="wprm-recipe-ingredient-unit" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">pounds</span>&nbsp;<span class="wprm-recipe-ingredient-name" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">chicken thighs</span>&nbsp;<span class="wprm-recipe-ingredient-notes wprm-recipe-ingredient-notes-faded" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; opacity: 0.7;">organic skin &amp; boneless</span></li> <li class="wprm-recipe-ingredient" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; font-size: 1em; line-height: 1.5em; list-style-position: outside; list-style-type: disc; margin: 0px 0px 0px 32px; padding: 0px; position: relative;"><span class="wprm-recipe-ingredient-amount" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">3</span>&nbsp;<span class="wprm-recipe-ingredient-unit" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">tablespoons</span>&nbsp;<span class="wprm-recipe-ingredient-name" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">olive oil</span></li> <li class="wprm-recipe-ingredient" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; font-size: 1em; line-height: 1.5em; list-style-position: outside; list-style-type: disc; margin: 0px 0px 0px 32px; padding: 0px; position: relative;"><span class="wprm-recipe-ingredient-amount" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">1/2</span>&nbsp;<span class="wprm-recipe-ingredient-unit" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">teaspoon</span>&nbsp;<span class="wprm-recipe-ingredient-name" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">ginger</span>&nbsp;<span class="wprm-recipe-ingredient-notes wprm-recipe-ingredient-notes-faded" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; opacity: 0.7;">chopped</span></li> <li class="wprm-recipe-ingredient" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; font-size: 1em; line-height: 1.5em; list-style-position: outside; list-style-type: disc; margin: 0px 0px 0px 32px; padding: 0px; position: relative;"><span class="wprm-recipe-ingredient-amount" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">5</span>&nbsp;<span class="wprm-recipe-ingredient-unit" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">tablespoons</span>&nbsp;<span class="wprm-recipe-ingredient-name" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">raw honey</span></li> <li class="wprm-recipe-ingredient" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; font-size: 1em; line-height: 1.5em; list-style-position: outside; list-style-type: disc; margin: 0px 0px 0px 32px; padding: 0px; position: relative;"><span class="wprm-recipe-ingredient-amount" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">3</span>&nbsp;<span class="wprm-recipe-ingredient-unit" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">tablespoons</span>&nbsp;<span class="wprm-recipe-ingredient-name" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">soy sauce</span></li> <li class="wprm-recipe-ingredient" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; font-size: 1em; line-height: 1.5em; list-style-position: outside; list-style-type: disc; margin: 0px 0px 0px 32px; padding: 0px; position: relative;"><span class="wprm-recipe-ingredient-amount" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">4</span>&nbsp;<span class="wprm-recipe-ingredient-unit" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">cloves</span>&nbsp;<span class="wprm-recipe-ingredient-name" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">of garlic</span>&nbsp;<span class="wprm-recipe-ingredient-notes wprm-recipe-ingredient-notes-faded" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; opacity: 0.7;">minced</span></li> <li class="wprm-recipe-ingredient" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; font-size: 1em; line-height: 1.5em; list-style-position: outside; list-style-type: disc; margin: 0px 0px 0px 32px; padding: 0px; position: relative;"><span class="wprm-recipe-ingredient-name" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">salt and pepper to taste</span></li> <li class="wprm-recipe-ingredient" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; font-size: 1em; line-height: 1.5em; list-style-position: outside; list-style-type: disc; margin: 0px 0px 0px 32px; padding: 0px; position: relative;"><span class="wprm-recipe-ingredient-name" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box;">fresh parsley</span>&nbsp;<span class="wprm-recipe-ingredient-notes wprm-recipe-ingredient-notes-faded" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; opacity: 0.7;">chopped for garnish</span></li> </ul> <div data-original-attrs="{&quot;style&quot;:&quot;&quot;}"> <br /></div> <div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <br /> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="9774497873" style="display: block; text-align: center;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <br /> <h3 class="wprm-recipe-header wprm-recipe-instructions-header wprm-block-text-bold wprm-align-left wprm-header-decoration-none" data-original-attrs="{&quot;style&quot;:&quot;font-variant-east-asian: normal; font-variant-numeric: normal;&quot;}" style="box-sizing: border-box; clear: none; font-size: 1.2em; line-height: 1.3em; margin: 1.2em 0px 0px; padding: 0px;"> Instructions</h3> <div class="wprm-recipe-instruction-group" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; font-size: 14.4px;"> <ul class="wprm-recipe-instructions" data-original-attrs="{&quot;style&quot;:&quot;margin-block-end: 0px; margin-block-start: 0px; padding-inline-start: 0px;&quot;}" style="box-sizing: border-box; list-style-position: inside; margin: 0px; padding: 0px;"> <li class="wprm-recipe-instruction" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" id="wprm-recipe-13955-step-0-0" style="box-sizing: border-box; font-size: 1em; line-height: 1.5em; list-style-position: outside; list-style-type: decimal; margin: 0px 0px 0px 32px; padding: 0px; position: relative;"><div class="wprm-recipe-instruction-text" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; font-size: 1em; margin-bottom: 5px;"> In a mixing bowl combine olive oil, ginger, honey, soy sauce, garlic, salt and pepper.</div> </li> <li class="wprm-recipe-instruction" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" id="wprm-recipe-13955-step-0-1" style="box-sizing: border-box; font-size: 1em; line-height: 1.5em; list-style-position: outside; list-style-type: decimal; margin: 0px 0px 0px 32px; padding: 0px; position: relative;"><div class="wprm-recipe-instruction-text" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; font-size: 1em; margin-bottom: 5px;"> Rinse and trim off all of the fat from the chicken, then place it in the bowl with the marinade.</div> </li> <li class="wprm-recipe-instruction" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" id="wprm-recipe-13955-step-0-2" style="box-sizing: border-box; font-size: 1em; line-height: 1.5em; list-style-position: outside; list-style-type: decimal; margin: 0px 0px 0px 32px; padding: 0px; position: relative;"><div class="wprm-recipe-instruction-text" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; font-size: 1em; margin-bottom: 5px;"> Preheat the oven to 400F.</div> </li> <li class="wprm-recipe-instruction" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" id="wprm-recipe-13955-step-0-3" style="box-sizing: border-box; font-size: 1em; line-height: 1.5em; list-style-position: outside; list-style-type: decimal; margin: 0px 0px 0px 32px; padding: 0px; position: relative;"><div class="wprm-recipe-instruction-text" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; font-size: 1em; margin-bottom: 5px;"> <span data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; display: block;">Marinade chicken for at least 1 hour. Place chicken thighs and marinade in&nbsp;cast iron&nbsp;or baking dish and bake for 35-40 minutes, or until chicken is cooked thru, make sure to flip the chicken few times, that way the&nbsp;</span><br /> <ul class="wprm-recipe-instructions" data-original-attrs="{&quot;style&quot;:&quot;padding-inline-start: 0px;&quot;}" style="box-sizing: border-box; font-size: 14.4px; list-style-position: inside; margin: 0px; padding: 0px;"> <li class="wprm-recipe-instruction" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" id="wprm-recipe-13955-step-0-3" style="box-sizing: border-box; font-size: 1em; line-height: 1.5em; list-style-position: outside; list-style-type: decimal; margin: 0px 0px 0px 32px; padding: 0px; position: relative;"><div class="wprm-recipe-instruction-text" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; font-size: 1em; margin-bottom: 5px;"> <span data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; display: block;">chicken will be juicy &amp; tender without dry top. After flip the chicken on the other side and broil on high for 5 minutes or until beautiful roasted color.</span></div> </li> <li class="wprm-recipe-instruction" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" id="wprm-recipe-13955-step-0-4" style="box-sizing: border-box; font-size: 1em; line-height: 1.5em; list-style-position: outside; list-style-type: decimal; margin: 0px 0px 0px 32px; padding: 0px; position: relative;"><div class="wprm-recipe-instruction-text" data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="box-sizing: border-box; font-size: 1em; margin-bottom: 5px;"> Garnish with chopped parsley, serve with rice or mashed potato, and make sure to pour the sauce over the chicken when serving.</div> </li> </ul> <div style="color: #333333;"> <br /></div> <div style="color: #333333;"> <br /></div> </div> </li> </ul> <div data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="text-align: center;"> </div> <div data-original-attrs="{&quot;style&quot;:&quot;&quot;}" style="color: #333333;"> <br /></div> <div> <span style="color: #9e9e9e;">Source:&nbsp; www.munchkintime.com/honey-soy-chicken-thighs-recipe/</span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <br /> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> </div> </div> </div> </div> </div> Unknownnoreply@blogger.comtag:blogger.com,1999:blog-7464309186544089799.post-27848366029114658912020-07-29T14:28:00.001+07:002020-09-24T06:05:37.736+07:00<div dir="ltr" style="text-align: left;" trbidi="on"> <div style="text-align: center;"> <img alt="Undang-undang Pajak Indonesia | Strategi Pajak" 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" /></div> <div align="center" class="MsoNormal" style="line-height: 18pt; margin-bottom: 6pt; mso-outline-level: 1; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 13.5pt;">UNDANG-UNDANG REPUBLIK INDONESIA</span></div> <div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"> <span style="color: black; font-family: &quot;book antiqua&quot; , serif; font-size: 13.5pt;"><a href="https://alogada.blogspot.com/2020/07/undang-undangrepublik-indonesia-nomor.html" target="_blank">NOMOR 42 TAHUN 2009</a></span><span style="color: black; font-family: &quot;times new roman&quot; , serif; font-size: 13.5pt;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"> <span style="color: black; font-family: &quot;book antiqua&quot; , serif; font-size: 13.5pt;">TENTANG</span><span style="color: black; font-family: &quot;times new roman&quot; , serif; font-size: 13.5pt;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"> <span style="color: black; font-family: &quot;book antiqua&quot; , serif; font-size: 13.5pt;"><br /> PERUBAHAN KETIGA ATAS UNDANG-UNDANG NOMOR 8 TAHUN 1983</span><span style="color: black; font-family: &quot;times new roman&quot; , serif; font-size: 13.5pt;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"> <span style="color: black; font-family: &quot;book antiqua&quot; , serif; font-size: 13.5pt;">TENTANG PAJAK PERTAMBAHAN NILAI BARANG DAN JASA<br /> DAN PAJAK PENJUALAN ATAS BARANG MEWAH</span><span style="color: black; font-family: &quot;times new roman&quot; , serif; font-size: 13.5pt;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"> <span style="color: black; font-family: &quot;book antiqua&quot; , serif; font-size: 13.5pt;">DENGAN RAHMAT TUHAN YANG MAHA ESA</span><span style="color: black; font-family: &quot;times new roman&quot; , serif; font-size: 13.5pt;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"> <span style="color: black; font-family: &quot;book antiqua&quot; , serif; font-size: 13.5pt;">PRESIDEN REPUBLIK INDONESIA,</span><span style="color: black; font-family: &quot;times new roman&quot; , serif; font-size: 13.5pt;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"> <br /></div> <table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;"> <tbody> <tr style="height: 103.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="height: 103.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Menimbang</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td style="height: 103.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td style="height: 103.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">a.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 103.5pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">bahwa dalam rangka lebih meningkatkan kepastian hukum dan keadilan, menciptakan sistem perpajakan yang lebih sederhana, serta mengamankan penerimaan negara agar pembangunan nasional dapat dilaksanakan secara mandiri perlu dilakukan perubahan terhadap Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 18 Tahun 2000 tentang Perubahan Kedua atas Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 43.5pt; mso-yfti-irow: 1;"> <td style="height: 43.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">b.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 43.5pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">bahwa berdasarkan pertimbangan sebagaimana dimaksud dalam huruf a, perlu membentuk Undang-Undang tentang Perubahan Ketiga atas Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 2;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Mengingat</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">1.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 28.5pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 5 ayat (1), Pasal 20, dan Pasal 23A&nbsp;</span><a href="https://jdih.kemenkeu.go.id/fulltext/1945/UUDTAHUN~1945UUD.HTM"><span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Undang-Undang Dasar Negara Republik Indonesia Tahun 1945</span></a><span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 118.5pt; mso-yfti-irow: 3;"> <td style="height: 118.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 118.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 118.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">2.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 118.5pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <a href="https://jdih.kemenkeu.go.id/fulltext/1983/6TAHUN~1983UU.HTM"><span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Undang-Undang Nomor 6 Tahun 1983</span></a><span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">&nbsp;tentang Ketentuan Umum dan Tata Cara Perpajakan (Lembaran Negara Republik Indonesia Tahun 1983 Nomor 49, Tambahan Lembaran Negara Republik Indonesia Nomor 3262) sebagaimana telah beberapa kali diubah terakhir dengan&nbsp;</span><a href="https://jdih.kemenkeu.go.id/fulltext/2009/16TAHUN2009UU.htm"><span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Undang-Undang Nomor 16 Tahun 2009</span></a><span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">&nbsp;tentang Penetapan&nbsp;</span><a href="https://jdih.kemenkeu.go.id/fulltext/2008/5TAHUN2008PERPU.htm"><span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Peraturan Pemerintah Pengganti Undang-Undang Nomor 5 Tahun 2008</span></a><span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">&nbsp;tentang Perubahan Keempat atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan Menjadi Undang-Undang (Lembaran Negara Republik Indonesia Tahun 2009 Nomor 62, Tambahan Lembaran Negara Republik Indonesia Nomor 4999);</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 103.5pt; mso-yfti-irow: 4;"> <td style="height: 103.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 103.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 103.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">3.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 103.5pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <a href="https://jdih.kemenkeu.go.id/fulltext/1983/8TAHUN~1983UU.HTM"><span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Undang-Undang Nomor 8 Tahun 1983</span></a><span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">&nbsp;tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah (Lembaran Negara Republik Indonesia Tahun 1983 Nomor 51, Tambahan Lembaran Negara Republik Indonesia Nomor 3264) sebagaimana telah beberapa kali diubah terakhir dengan&nbsp;</span><a href="https://jdih.kemenkeu.go.id/fulltext/2000/18TAHUN2000UU.htm"><span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Undang-Undang Nomor 18 Tahun 2000</span></a><span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">&nbsp;tentang Perubahan Kedua atas Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah (Lembaran Negara Republik Indonesia Tahun 2000 Nomor 128, Tambahan Lembaran Negara Republik Indonesia Nomor 3986);</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> </td> </tr> <tr style="height: 43.5pt; mso-yfti-irow: 5;"> <td style="height: 43.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td colspan="5" style="height: 43.5pt; padding: 0cm; width: 82%;" valign="top" width="82%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">DEWAN PERWAKILAN RAKYAT REPUBLIK INDONESIA</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">dan<br /> PRESIDEN REPUBLIK INDONESIA</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 6;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td colspan="5" style="height: 13.5pt; padding: 0cm; width: 82%;" valign="top" width="82%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">MEMUTUSKAN:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 43.5pt; mso-yfti-irow: 7;"> <td style="height: 43.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Menetapkan</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="5" style="height: 43.5pt; padding: 0cm; width: 82%;" valign="top" width="82%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">UNDANG-UNDANG TENTANG PERUBAHAN KETIGA ATAS UNDANG-UNDANG NOMOR 8 TAHUN 1983 TENTANG PAJAK PERTAMBAHAN NILAI BARANG DAN JASA DAN PAJAK PENJUALAN ATAS BARANG MEWAH.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 8;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 13.5pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal I</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 58.5pt; mso-yfti-irow: 9;"> <td style="height: 58.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td colspan="5" style="height: 58.5pt; padding: 0cm; width: 82%;" valign="top" width="82%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Beberapa ketentuan dalam Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah (Lembaran Negara Republik Indonesia Tahun 1983 Nomor 51, Tambahan Lembaran Negara Republik Indonesia Nomor 3264) yang telah beberapa kali diubah dengan Undang-Undang:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 10;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">a.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 28.5pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Nomor 11 Tahun 1994 (Lembaran Negara Republik Indonesia Tahun 1994 Nomor 61, Tambahan Lembaran Negara Republik Indonesia Nomor 3568);</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 11;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">b.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 28.5pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Nomor 18 Tahun 2000 (Lembaran Negara Republik Indonesia Tahun 2000 Nomor 128, Tambahan Lembaran Negara Republik Indonesia Nomor 3986),</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 12;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td colspan="5" style="height: 13.5pt; padding: 0cm; width: 82%;" valign="top" width="82%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">diubah sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 13;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">1.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 13.5pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan Pasal 1 diubah sehingga berbunyi sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 14;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 13.5pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 1</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 15;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td colspan="4" style="height: 13.5pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dalam Undang-Undang ini yang dimaksud dengan:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 58.5pt; mso-yfti-irow: 16;"> <td style="height: 58.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">1.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 58.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Daerah Pabean adalah wilayah Republik Indonesia yang meliputi wilayah darat, perairan, dan ruang udara di atasnya, serta tempat-tempat tertentu di Zona Ekonomi Eksklusif dan landas kontinen yang di dalamnya berlaku Undang-Undang yang mengatur mengenai kepabeanan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 17;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">2.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 28.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Barang adalah barang berwujud, yang menurut sifat atau hukumnya dapat berupa barang bergerak atau barang tidak bergerak, dan barang tidak berwujud.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 18;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">3.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 13.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Barang Kena Pajak adalah barang yang dikenai pajak berdasarkan Undang-Undang ini.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 19;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">4.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 13.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Penyerahan Barang Kena Pajak adalah setiap kegiatan penyerahan Barang Kena Pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 58.5pt; mso-yfti-irow: 20;"> <td style="height: 58.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">5.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 58.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Jasa adalah setiap kegiatan pelayanan yang berdasarkan suatu perikatan atau perbuatan hukum yang menyebabkan suatu barang, fasilitas, kemudahan, atau hak tersedia untuk dipakai, termasuk jasa yang dilakukan untuk menghasilkan barang karena pesanan atau permintaan dengan bahan dan atas petunjuk dari pemesan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 21;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">6.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 13.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Jasa Kena Pajak adalah jasa yang dikenai pajak berdasarkan Undang-Undang ini.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 22;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">7.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 13.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Penyerahan Jasa Kena Pajak adalah setiap kegiatan pemberian Jasa Kena Pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 23;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">8.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 28.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pemanfaatan Jasa Kena Pajak dari luar Daerah Pabean adalah setiap kegiatan pemanfaatan Jasa Kena Pajak dari luar Daerah Pabean di dalam Daerah Pabean.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 24;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">9.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 28.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Impor adalah setiap kegiatan memasukkan barang dari luar Daerah Pabean ke dalam Daerah Pabean.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 43.5pt; mso-yfti-irow: 25;"> <td style="height: 43.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">10.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 43.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pemanfaatan Barang Kena Pajak Tidak Berwujud dari luar Daerah Pabean adalah setiap kegiatan pemanfaatan Barang Kena Pajak Tidak Berwujud dari luar Daerah Pabean di dalam Daerah Pabean.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 26;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">11.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 28.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ekspor Barang Kena Pajak Berwujud adalah setiap kegiatan mengeluarkan Barang Kena Pajak Berwujud dari dalam Daerah Pabean ke luar Daerah Pabean.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 27;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">12.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 28.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Perdagangan adalah kegiatan usaha membeli dan menjual, termasuk kegiatan tukar-menukar barang, tanpa mengubah bentuk dan/atau sifatnya.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 103.5pt; mso-yfti-irow: 28;"> <td style="height: 103.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 103.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 103.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 103.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">13.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 103.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Badan adalah sekumpulan orang dan/atau modal yang merupakan kesatuan baik yang melakukan usaha maupun yang tidak melakukan usaha yang meliputi perseroan terbatas, perseroan komanditer, perseroan lainnya, badan usaha milik negara atau badan usaha milik daerah dengan nama dan dalam bentuk apapun, firma, kongsi, koperasi, dana pensiun, persekutuan, perkumpulan, yayasan, organisasi massa, organisasi sosial politik, atau organisasi lainnya, lembaga dan bentuk badan lainnya termasuk kontrak investasi kolektif dan bentuk usaha tetap.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 73.5pt; mso-yfti-irow: 29;"> <td style="height: 73.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 73.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 73.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 73.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">14.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 73.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pengusaha adalah orang pribadi atau badan dalam bentuk apa pun yang dalam kegiatan usaha atau pekerjaannya menghasilkan barang, mengimpor barang, mengekspor barang, melakukan usaha perdagangan, memanfaatkan barang tidak berwujud dari luar Daerah Pabean, melakukan usaha jasa termasuk mengekspor jasa, atau memanfaatkan jasa dari luar Daerah Pabean.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 30;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">15.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 28.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pengusaha Kena Pajak adalah pengusaha yang melakukan penyerahan Barang Kena Pajak dan/atau penyerahan Jasa Kena Pajak yang dikenai pajak berdasarkan Undang-Undang ini.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 58.5pt; mso-yfti-irow: 31;"> <td style="height: 58.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">16.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 58.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Menghasilkan adalah kegiatan mengolah melalui proses mengubah bentuk dan/atau sifat suatu barang dari bentuk aslinya menjadi barang baru atau mempunyai daya guna baru atau kegiatan mengolah sumber daya alam, termasuk menyuruh orang pribadi atau badan lain melakukan kegiatan tersebut.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 32;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">17.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 28.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dasar Pengenaan Pajak adalah jumlah Harga Jual, Penggantian, Nilai Impor, Nilai Ekspor, atau nilai lain yang dipakai sebagai dasar untuk menghitung pajak yang terutang.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 58.5pt; mso-yfti-irow: 33;"> <td style="height: 58.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">18.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 58.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Harga Jual adalah nilai berupa uang, termasuk semua biaya yang diminta atau seharusnya diminta oleh penjual karena penyerahan Barang Kena Pajak, tidak termasuk Pajak Pertambahan Nilai yang dipungut menurut Undang-Undang ini dan potongan harga yang dicantumkan dalam Faktur Pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 118.5pt; mso-yfti-irow: 34;"> <td style="height: 118.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 118.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 118.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 118.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">19.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 118.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Penggantian adalah nilai berupa uang, termasuk semua biaya yang diminta atau seharusnya diminta oleh pengusaha karena penyerahan Jasa Kena Pajak, ekspor Jasa Kena Pajak, atau ekspor Barang Kena Pajak Tidak Berwujud, tetapi tidak termasuk Pajak Pertambahan Nilai yang dipungut menurut Undang-Undang ini dan potongan harga yang dicantumkan dalam Faktur Pajak atau nilai berupa uang yang dibayar atau seharusnya dibayar oleh Penerima Jasa karena pemanfaatan Jasa Kena Pajak dan/atau oleh penerima manfaat Barang Kena Pajak Tidak Berwujud karena pemanfaatan Barang Kena Pajak Tidak Berwujud dari luar Daerah Pabean didalam Daerah Pabean.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 73.5pt; mso-yfti-irow: 35;"> <td style="height: 73.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 73.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 73.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 73.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">20.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 73.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Nilai Impor adalah nilai berupa uang yang menjadi dasar penghitungan bea masuk ditambah pungutan berdasarkan ketentuan dalam peraturan perundang-undangan yang mengatur mengenai kepabeanan dan cukai untuk impor Barang Kena Pajak, tidak termasuk<br /> Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah yang dipungut menurut Undang-Undang ini.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 43.5pt; mso-yfti-irow: 36;"> <td style="height: 43.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">21.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 43.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pembeli adalah orang pribadi atau badan yang menerima atau seharusnya menerima penyerahan Barang Kena Pajak dan yang membayar atau seharusnya membayar harga Barang Kena Pajak tersebut.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 43.5pt; mso-yfti-irow: 37;"> <td style="height: 43.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">22.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 43.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Penerima Jasa adalah orang pribadi atau badan yang menerima atau seharusnya menerima penyerahan Jasa Kena Pajak dan yang membayar atau seharusnya membayar Penggantian atas Jasa Kena Pajak tersebut.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 38;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">23.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 28.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Faktur Pajak adalah bukti pungutan pajak yang dibuat oleh Pengusaha Kena Pajak yang melakukan penyerahan Barang Kena Pajak atau penyerahan Jasa Kena Pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 73.5pt; mso-yfti-irow: 39;"> <td style="height: 73.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 73.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 73.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 73.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">24.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 73.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak Masukan adalah Pajak Pertambahan Nilai yang seharusnya sudah dibayar oleh Pengusaha Kena Pajak karena perolehan Barang Kena Pajak dan/atau perolehan Jasa Kena Pajak dan/atau pemanfaatan Barang Kena Pajak Tidak Berwujud dari luar Daerah Pabean dan/atau pemanfaatan Jasa Kena Pajak dari luar Daerah Pabean dan/atau impor Barang Kena Pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 58.5pt; mso-yfti-irow: 40;"> <td style="height: 58.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">25.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 58.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak Keluaran adalah Pajak Pertambahan Nilai terutang yang wajib dipungut oleh Pengusaha Kena Pajak yang melakukan penyerahan Barang Kena Pajak, penyerahan Jasa Kena Pajak, ekspor Barang Kena Pajak Berwujud, ekspor Barang Kena Pajak Tidak Berwujud, dan/atau ekspor Jasa Kena Pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 41;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">26.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 28.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Nilai Ekspor adalah nilai berupa uang, termasuk semua biaya yang diminta atau seharusnya diminta oleh eksportir.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 73.5pt; mso-yfti-irow: 42;"> <td style="height: 73.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 73.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 73.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 73.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">27.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 73.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pemungut Pajak Pertambahan Nilai adalah bendahara pemerintah, badan, atau instansi pemerintah yang ditunjuk oleh Menteri Keuangan untuk memungut, menyetor, dan melaporkan pajak yang terutang oleh Pengusaha Kena Pajak atas penyerahan Barang Kena Pajak dan/atau penyerahan Jasa Kena Pajak kepada bendahara pemerintah, badan, atau instansi pemerintah tersebut.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 43;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">28.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 28.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ekspor Barang Kena Pajak Tidak Berwujud adalah setiap kegiatan pemanfaatan Barang Kena Pajak Tidak Berwujud dari dalam Daerah Pabean di luar Daerah Pabean.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 44;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">29.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 28.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ekspor Jasa Kena Pajak adalah setiap kegiatan penyerahan Jasa Kena Pajak ke luar Daerah Pabean.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"><br /></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"><span style="background-color: #fcff01;"><i><b>Baca Juga : <a href="https://www.bestdealsite.xyz/istilah-perpajakan/" target="_blank">41 Istilah Ketentuan umum perpajakan</a></b></i></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 45;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">2.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 13.5pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan Pasal lA diubah sehingga berbunyi sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 46;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 13.5pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 1A</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 47;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(1)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 13.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Yang termasuk dalam pengertian penyerahan Barang Kena Pajak adalah:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 48;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">a.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">penyerahan hak atas Barang Kena Pajak karena suatu perjanjian;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 49;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">b.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 28.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">pengalihan Barang Kena Pajak karena suatu perjanjian sewa beli dan/atau perjanjian sewa guna usaha (<i>leasing</i>);</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 50;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">c.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">penyerahan Barang Kena Pajak kepada pedagang perantara atau melalui juru lelang;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 51;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">d.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">pemakaian sendiri dan/atau pemberian cuma-cuma atas Barang Kena Pajak;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 52;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">e.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 28.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Barang Kena Pajak berupa persediaan dan/atau aktiva yang menurut tujuan semula tidak untuk diperjualbelikan, yang masih tersisa pada saat pembubaran perusahaan;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 53;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">f.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 28.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">penyerahan Barang Kena Pajak dari pusat ke cabang atau sebaliknya dan/atau penyerahan Barang Kena Pajak antar cabang;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 54;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">g.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">penyerahan Barang Kena Pajak secara konsinyasi; dan</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 58.5pt; mso-yfti-irow: 55;"> <td style="height: 58.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">h.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 58.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">penyerahan Barang Kena Pajak oleh Pengusaha Kena Pajak dalam rangka perjanjian pembiayaan yang dilakukan berdasarkan prinsip syariah, yang penyerahannya dianggap langsung dari Pengusaha Kena Pajak kepada pihak yang membutuhkan Barang Kena Pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 56;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 13.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Yang tidak termasuk dalam pengertian penyerahan Barang Kena Pajak adalah:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 57;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">a.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 28.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">penyerahan Barang Kena Pajak kepada makelar sebagaimana dimaksud dalam Kitab Undang-Undang Hukum Dagang;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 58;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">b.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">penyerahan Barang Kena Pajak untuk jaminan utang-piutang;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 59;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">c.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 28.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">penyerahan Barang Kena Pajak sebagaimana dimaksud pada ayat (1) huruf f dalam hal Pengusaha Kena Pajak melakukan pemusatan tempat pajak terutang;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 43.5pt; mso-yfti-irow: 60;"> <td style="height: 43.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">d.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 43.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">pengalihan Barang Kena Pajak dalam rangka penggabungan, peleburan, pemekaran, pemecahan, dan pengambilalihan usaha dengan syarat pihak yang melakukan pengalihan dan yang menerima pengalihan adalah Pengusaha Kena Pajak; dan</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 58.5pt; mso-yfti-irow: 61;"> <td style="height: 58.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">e.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 58.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Barang Kena Pajak berupa aktiva yang menurut tujuan semula tidak untuk diperjualbelikan, yang masih tersisa pada saat pembubaran perusahaan, dan yang Pajak Masukan atas perolehannya tidak dapat dikreditkan sebagaimana dimaksud dalam Pasal 9 ayat (8) huruf b dan huruf e.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 62;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">3.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 13.5pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan Pasal 3A diubah sehingga berbunyi sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 63;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 13.5pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 3A</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 73.5pt; mso-yfti-irow: 64;"> <td style="height: 73.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 73.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 73.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 73.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(1)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 73.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pengusaha yang melakukan penyerahan sebagaimana dimaksud dalam Pasal 4 ayat (1) huruf a, huruf e, huruf f, huruf g, dan huruf h, kecuali pengusaha kecil yang batasannya ditetapkan oleh Menteri Keuangan, wajib melaporkan usahanya untuk dikukuhkan sebagai Pengusaha Kena Pajak dan wajib memungut, menyetor, dan melaporkan Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah yang terutang.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 65;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(1a)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 28.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pengusaha kecil sebagaimana dimaksud pada ayat (1) dapat memilih untuk dikukuhkan sebagai Pengusaha Kena Pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 66;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 28.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pengusaha kecil yang memilih untuk dikukuhkan sebagai Pengusaha Kena Pajak wajib melaksanakan ketentuan sebagaimana dimaksud pada ayat (1).</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 88.5pt; mso-yfti-irow: 67;"> <td style="height: 88.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 88.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 88.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 88.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(3)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 88.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Orang pribadi atau badan yang memanfaatkan Barang Kena Pajak Tidak Berwujud dari luar Daerah Pabean sebagaimana dimaksud dalam Pasal 4 ayat (1) huruf d dan/atau yang memanfaatkan Jasa Kena Pajak dari luar Daerah Pabean sebagaimana dimaksud dalam Pasal 4 ayat (1) huruf e wajib memungut, menyetor, dan melaporkan Pajak Pertambahan Nilai yang terutang yang penghitungan dan tata caranya diatur dengan Peraturan Menteri Keuangan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 68;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">4.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 13.5pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan Pasal 4 diubah sehingga berbunyi sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 69;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 13.5pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 4</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 70;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(1)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 13.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak Pertambahan Nilai dikenakan atas:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 71;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">a.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 28.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">penyerahan Barang Kena Pajak di dalam Daerah Pabean yang dilakukan oleh pengusaha;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 72;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">b.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">impor Barang Kena Pajak;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 73;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">c.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">penyerahan Jasa Kena Pajak di dalam Daerah Pabean yang dilakukan oleh pengusaha;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 74;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">d.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 28.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">pemanfaatan Barang Kena Pajak Tidak Berwujud dari luar Daerah Pabean di dalam Daerah Pabean;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 75;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">e.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">pemanfaatan Jasa Kena Pajak dari luar Daerah Pabean di dalam Daerah Pabean;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 76;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">f.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">ekspor Barang Kena Pajak Berwujud oleh Pengusaha Kena Pajak;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 77;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">g.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">ekspor Barang Kena Pajak Tidak Berwujud oleh Pengusaha Kena Pajak; dan</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 78;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">h.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">ekspor Jasa Kena Pajak oleh Pengusaha Kena Pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 43.5pt; mso-yfti-irow: 79;"> <td style="height: 43.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 43.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 43.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan mengenai batasan kegiatan dan jenis Jasa Kena Pajak yang atas ekspornya dikenai Pajak Pertambahan Nilai sebagaimana dimaksud pada ayat (1) huruf h diatur dengan Peraturan Menteri Keuangan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 80;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">5.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 13.5pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan Pasal 4A diubah sehingga berbunyi sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 81;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 13.5pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 4A</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 82;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(1)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 13.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dihapus.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 83;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 28.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Jenis barang yang tidak dikenai Pajak Pertambahan Nilai adalah barang tertentu dalam kelompok barang sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 84;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">a.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 28.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">barang hasil pertambangan atau hasil pengeboran yang diambil langsung dari sumbernya;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 85;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">b.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">barang kebutuhan pokok yang sangat dibutuhkan oleh rakyat banyak;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 58.5pt; mso-yfti-irow: 86;"> <td style="height: 58.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 58.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">c.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 58.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">makanan dan minuman yang disajikan di hotel, restoran, rumah makan, warung, dan sejenisnya, meliputi makanan dan minuman baik yang dikonsumsi di tempat maupun tidak, termasuk makanan dan minuman yang diserahkan oleh usaha jasa boga atau katering; dan</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 87;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">d.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">uang, emas batangan, dan surat berharga.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 88;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(3)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 28.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Jenis jasa yang tidak dikenai Pajak Pertambahan Nilai adalah jasa tertentu dalam kelompok jasa sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 89;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">a.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">jasa pelayanan kesehatan medis;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 90;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">b.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">jasa pelayanan sosial;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 91;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">c.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">jasa pengiriman surat dengan perangko;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 92;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">d.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">jasa keuangan;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 93;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">e.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">jasa asuransi;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 94;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">f.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">jasa keagamaan;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 95;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">g.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">jasa pendidikan;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 96;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">h.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">jasa kesenian dan hiburan;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 97;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">i.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">jasa penyiaran yang tidak bersifat iklan;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 98;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">j.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 28.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">jasa angkutan umum di darat dan di air serta jasa angkutan udara dalam negeri yang menjadi bagian yang tidak terpisahkan dari jasa angkutan udara luar negeri;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 99;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">k.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">jasa tenaga kerja;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 100;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">l.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">jasa perhotelan;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 28.5pt; mso-yfti-irow: 101;"> <td style="height: 28.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 28.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">m.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 28.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">jasa yang disediakan oleh pemerintah dalam rangka menjalankan pemerintahan secara umum;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 102;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">n.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">jasa penyediaan tempat parkir;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 103;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">o.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">jasa telepon umum dengan menggunakan uang logam;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 104;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">p.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">jasa pengiriman uang dengan wesel pos; dan</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 105;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">q.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">jasa boga atau katering.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 106;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">6.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 13.5pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan Pasal 5 diubah sehingga berbunyi sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 107;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 12.75pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 5</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 108;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(1)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 13.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Di samping pengenaan Pajak Pertambahan Nilai sebagaimana dimaksud dalam Pasal 4 ayat (1), dikenai juga Pajak Penjualan atas Barang Mewah terhadap:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 109;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">a.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">penyerahan Barang Kena Pajak yang tergolong mewah yang dilakukan oleh pengusaha yang menghasilkan barang tersebut di dalam Daerah Pabean dalam kegiatan usaha atau pekerjaannya; dan</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 110;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">b.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">impor Barang Kena Pajak yang tergolong mewah.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 111;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 13.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak Penjualan atas Barang Mewah dikenakan hanya 1 (satu) kali pada waktu penyerahan Barang Kena Pajak yang tergolong mewah oleh pengusaha yang menghasilkan atau pada waktu impor Barang Kena Pajak yang tergolong mewah.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 112;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">7.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 13.5pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan Pasal 5A diubah sehingga berbunyi sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 113;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 12.75pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 5A</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 114;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(1)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 13.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak Pertambahan Nilai atau Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah atas penyerahan Barang Kena Pajak yang dikembalikan dapat dikurangkan dari Pajak Pertambahan Nilai atau Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah yang terutang dalam M.asa Pajak terjadinya pengembalian Barang Kena Pajak tersebut.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 115;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 13.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak Pertambahan Nilai atas penyerahan Jasa Kena Pajak yang dibatalkan, baik seluruhnya maupun sebagian, dapat dikurangkan dari Pajak Pertambahan Nilai yang terutang dalam Masa Pajak terjadinya pembatalan tersebut.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 116;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(3)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 13.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan mengenai tata cara pengurangan Pajak Pertambahan Nilai atau Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah sebagaimana dimaksud pada ayat (1) dan pengurangan Pajak Pertambahan Nilai sebagaimana dimaksud pada ayat (2) diatur dengan Peraturan Menteri Keuangan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 117;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">8.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 13.5pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan Pasal 7 ayat (2) dan ayat (3) diubah sehingga Pasal 7 berbunyi sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 118;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 12.75pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 7</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 14.25pt; mso-yfti-irow: 119;"> <td style="height: 14.25pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 14.25pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 14.25pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <br /></div> </td> <td style="height: 14.25pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(1)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 14.25pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Tarif Pajak Pertambahan Nilai adalah 10% (sepuluh persen).</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 120;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 13.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Tarif Pajak Pertambahan Nilai sebesar 0% (nol persen) diterapkan atas:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 121;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">a.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">ekspor Barang Kena Pajak Berwujud;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 122;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">b.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">ekspor Barang Kena Pajak Tidak Berwujud; dan</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 123;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">c.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 13.5pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">ekspor Jasa Kena Pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 124;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(3)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 13.5pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Tarif pajak sebagaimana dimaksud pada ayat (1) dapat diubah menjadi paling rendah 5% (lima persen) dan paling tinggi 15% (lima belas persen) yang perubahan tarifnya diatur dengan Peraturan Pemerintah.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 125;"> <td style="height: 13.5pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 13.5pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 13.5pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">9.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 13.5pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan Pasal 8 diubah sehingga berbunyi sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 126;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 12.75pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 8</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 127;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(1)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Tarif Pajak Penjualan atas Barang Mewah ditetapkan paling rendah 10%. (sepuluh persen) dan paling tinggi 200% (dua ratus persen).</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 128;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ekspor Barang Kena Pajak yang tergolong mewah dikenai pajak dengan tarif 0% (nol persen).</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 129;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(3)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan mengenai kelompok Barang KenaPajak yang tergolong mewah yang dikenai Pajak Penjualan atas Barang Mewah dengan tarif sebagaimana dimaksud pada ayat (1) diatur dengan Peraturan Pemerintah.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 130;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(4)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan mengenai jenis barang yang dikenai Pajak Penjualan atas Barang Mewah sebagaimana dimaksud pada ayat (3) diatur dengan atau berdasarkan Peraturan Menteri Keuangan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 131;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">10.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Di antara Pasal 8 dan Pasal 9 disisipkan 1 (satu) pasal, yakni Pasal 8A yang berbunyi sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 132;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 12.75pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 8A</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 133;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(1)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak Pertambahan Nilai yang terutang dihitung dengan cara mengalikan tarif sebagaimana dimaksud dalam Pasal 7 dengan Dasar Pengenaan Pajak yang meliputi Harga Jual, Penggantian, Nilai Impor, Nilai Ekspor, atau nilai lain.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 134;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan mengenai nilai lain sebagaimana dimaksud pada ayat (1) diatur dengan atau berdasarkan Peraturan Menteri Keuangan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 135;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">11.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan Pasal 9 ayat (1) dihapus, ayat (2), ayat (2a), ayat (3), ayat (4), ayat (5), ayat (6), ayat (7), ayat (8), ayat (13) dan ayat (14) diubah, di antara ayat (2a) dan ayat (3) disisipkan 1 (satu) ayat, yakni ayat (2b), di antara ayat (4) dan ayat (5) disisipkan 6 (enam) ayat, yakni ayat (4a) sampai dengan ayat (4f), di antara ayat (6) dan ayat (7) disisipkan 2 (dua) ayat, yakni ayat (6a) dan ayat (6b), dan di antara ayat (7) dan ayat (8) disisipkan 2 (dua) ayat, yakni ayat (7a) dan ayat (7b) sehingga Pasal 9 berbunyi sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 136;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 12.75pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 9</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 137;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(1)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dihapus.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 138;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak Masukan dalam suatu Masa Pajak dikreditkan dengan Pajak Keluaran dalam Masa Pajak yang sama.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 139;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2a)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Bagi Pengusaha Kena Pajak yang belum berproduksi sehingga belum melakukan penyerahan yang terutang pajak, Pajak Masukan atas perolehan dan/atau impor barang modal dapat dikreditkan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 140;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2b)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak Masukan yang dikreditkan harus menggunakan Faktur Pajak yang memenuhi persyaratan sebagaimana dimaksud dalam Pasal 13 ayat (5) dan ayat (9).</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 141;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(3)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Apabila dalam suatu Masa Pajak, Pajak Keluaran lebih besar daripada Pajak Masukan, selisihnya merupakan Pajak Pertambahan Nilai yang harus disetor oleh Pengusaha Kena Pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 142;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(4)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Apabila dalam suatu Masa Pajak, Pajak Masukan yang dapat dikreditkan lebih besar daripada Pajak Keluaran, selisihnya merupakan kelebihan pajak yang dikompensasikan ke Masa Pajak berikutnya.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 143;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(4a)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Atas kelebihan Pajak Masukan sebagaimana dimaksud pada ayat (4) dapat diajukan permohonan pengembalian pada akhir tahun buku.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 144;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(4b)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dikecualikan dari ketentuan sebagaimana dimaksud pada ayat (4) dan ayat (4a), atas kelebihan Pajak Masukan dapat diajukan permohonan pengembalian pada setiap Masa Pajak oleh:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 145;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">a.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pengusaha Kena Pajak yang melakukan ekspor Barang Kena Pajak Berwujud;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 146;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">b.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pengusaha Kena Pajak yang melakukan penyerahan Barang Kena Pajak dan/atau penyerahan Jasa Kena Pajak kepada Pemungut Pajak Pertambahan Nilai;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 147;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">c.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pengusaha Kena Pajak yang melakukan penyerahan Barang Kena Pajak dan/atau penyerahan Jasa Kena Pajak yang Pajak Pertambahan Nilainya tidak dipungut;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 148;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">d.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pengusaha Kena Pajak yang melakukan ekspor Barang Kena Pajak Tidak Berwujud;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 149;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">e.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pengusaha Kena Pajak yang melakukan ekspor Jasa Kena Pajak; dan/atau</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 150;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">f.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pengusaha Kena Pajak dalam tahap belum berproduksi sebagaimana dimaksud pada ayat (2a).</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 151;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(4c)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pengembalian kelebihan Pajak Masukan kepada Pengusaha Kena Pajak sebagaimana dimaksud pada ayat (4b) huruf a sampai dengan huruf e, yang mempunyai kriteria sebagai Pengusaha Kena Pajak berisiko rendah, dilakukan dengan pengembalian pendahuluan kelebihan pajak sesuai ketentuan sebagaimana dimaksud dalam Pasal 17C ayat (1) Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan dan perubahannya.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 152;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(4d)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan mengenai Pengusaha Kena Pajak berisiko rendah yang diberikan pengembalian pendahuluan kelebihan pajak sebagaimana dimaksud pada ayat (4c) diatur dengan Peraturan Menteri Keuangan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 153;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(4e)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Direktur Jenderal Pajak dapat melakukan pemeriksaan terhadap Pengusaha Kena Pajak sebagaimana dimaksud pada ayat (4c) dan menerbitkan surat ketetapan pajak setelah melakukan pengembalian pendahuluan kelebihan pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 154;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(4f)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Apabila berdasarkan hasil pemeriksaan sebagaimana dimaksud pada ayat (4e), Direktur Jenderal Pajak menerbitkan Surat Ketetapan Pajak Kurang Bayar, jumlah kekurangan pajak ditambah dengan sanksi administrasi berupa bunga sebagaimana dimaksud dalam Pasal 13 ayat (2) Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan dan perubahannya.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 155;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(5)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Apabila dalam suatu Masa Pajak Pengusaha Kena Pajak selain melakukan penyerahan yang terutang pajak juga melakukan penyerahan yang tidak terutang pajak, sepanjang bagian penyerahan yang terutang pajak dapat diketahui dengan pasti dari pembukuannya, jumlah Pajak Masukan yang dapat dikreditkan adalah Pajak Masukan yang berkenaan dengan penyerahan yang terutang pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 156;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(6)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Apabila dalam suatu Masa Pajak Pengusaha Kena Pajak selain melakukan penyerahan yang terutang pajak juga melakukan penyerahan yang tidak terutang pajak, sedangkan Pajak Masukan untuk penyerahan yang terutang pajak tidak dapat diketahui dengan pasti, jumlah Pajak Masukan yang dapat dikreditkan untuk penyerahan yang terutang pajak dihitung dengan menggunakan pedoman yang diatur dengan Peraturan Menteri Keuangan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 157;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(6a)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak Masukan yang telah dikreditkan sebagaimana dimaksud pada ayat (2a) dan telah diberikan pengembalian wajib dibayar kembali oleh Pengusaha Kena Pajak dalam hal Pengusaha Kena Pajak tersebut mengalami keadaan gagal berproduksi dalam jangka waktu paling lama 3 (tiga) tahun sejak Masa Pajak pengkreditan Pajak Masukan dimulai.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 158;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(6b)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan mengenai penentuan waktu, penghitungan, dan tata cara pembayaran kembali sebagaimana dimaksud pada ayat (6a) diatur dengan atau berdasarkan Peraturan Menteri Keuangan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 159;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(7)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Besarnya Pajak Masukan yang dapat dikreditkan oleh Pengusaha Kena Pajak yang peredaran usahanya dalam 1 (satu) tahun tidak melebihi jumlah tertentu, kecuali Pengusaha Kena Pajak sebagaimana dimaksud pada ayat (7a), dapat dihitung dengan menggunakan pedoman penghitungan pengkreditan Pajak Masukan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 160;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(7a)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Besarnya Pajak Masukan yang dapat dikreditkan oleh Pengusaha Kena Pajak yang melakukan kegiatan usaha tertentu dihitung dengan menggunakan pedoman penghitungan pengkreditan Pajak Masukan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 161;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(7b)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan mengenai peredaran usaha sebagaimana dimaksud pada ayat (7), kegiatan usaha tertentu sebagaimana dimaksud pada ayat (7a), dan pedoman penghitungan pengkreditan Pajak Masukan sebagaimana dimaksud pada ayat (7) dan ayat (7a) diatur dengan atau berdasarkan Peraturan Menteri Keuangan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 162;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(8)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pengkreditan Pajak Masukan sebagaimana dimaksud pada ayat (2) tidak dapat diberlakukan bagi pengeluaran untuk:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 163;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">a.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">perolehan Barang Kena Pajak atau Jasa Kena Pajak sebelum pengusaha dikukuhkan sebagai Pengusaha Kena Pajak;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 164;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">b.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">perolehan Barang Kena Pajak atau Jasa Kena Pajak yang tidak mempunyai hubungan langsung dengan kegiatan usaha;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 165;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">c.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">perolehan dan pemeliharaan kendaraan bermotor berupa sedan dan station wagon, kecuali merupakan barang dagangan atau disewakan;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 14.25pt; mso-yfti-irow: 166;"> <td style="height: 14.25pt; padding: 0cm; width: 15%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 14.25pt; padding: 0cm; width: 3%;" valign="top" width="3%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 14.25pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 14.25pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <br /></div> </td> <td style="height: 14.25pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">d.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 14.25pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">pemanfaatan Barang Kena Pajak Tidak Berwujud atau pemanfaatan Jasa Kena Pajak dari luar Daerah Pabean sebelum pengusaha dikukuhkan sebagai Pengusaha Kena Pajak;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 167;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">e.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">dihapus;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 168;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">f.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">perolehan Barang Kena Pajak atau Jasa Kena Pajak yang Faktur Pajaknya tidak memenuhi ketentuan sebagaimana dimaksud dalam Pasal 13 ayat (5) atau ayat (9) atau tidak mencantumkan nama, alamat, dan Nomor Pokok Wajib Pajak pembeli Barang Kena Pajak atau penerima Jasa Kena Pajak;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 169;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">g.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">pemanfaatan Barang Kena Pajak Tidak Berwujud atau pemanfaatan Jasa Kena Pajak dari luar Daerah Pabean yang Faktur Pajaknya tidak memenuhi ketentuan sebagaimana dimaksud dalam Pasal 13 ayat (6);</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 170;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">h.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">perolehan Barang Kena Pajak atau Jasa Kena Pajak yang Pajak Masukannya ditagih dengan penerbitan ketetapan pajak;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 171;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">i.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">perolehan Barang Kena Pajak atau Jasa Kena Pajak yang Pajak Masukannya tidak dilaporkan dalam Surat Pemberitahuan Masa Pajak Pertambahan Nilai, yang ditemukan pada waktu dilakukan pemeriksaan; dan</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 172;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">j.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">perolehan Barang Kena Pajak selain barang modal atau Jasa Kena Pajak sebelum Pengusaha Kena Pajak berproduksi sebagaimana dimaksud pada ayat (2a).</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 173;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(9)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak Masukan yang dapat dikreditkan, tetapi belum dikreditkan dengan Pajak Keluaran pada Masa Pajak yang sama, dapat dikreditkan pada Masa Pajak berikutnya paling lama 3 (tiga) bulan setelah berakhirnya Masa Pajak yang bersangkutan sepanjang belum dibebankan sebagai biaya dan belum dilakukan pemeriksaan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 174;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(10)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dihapus.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 175;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(11)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dihapus.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 176;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(12)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dihapus.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 177;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(13)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan mengenai penghitungan dan tata cara pengembalian kelebihan Pajak Masukan sebagaimana dimaksud pada ayat (4a), ayat (4b), dan ayat (4c) diatur dengan atau berdasarkan Peraturan Menteri Keuangan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 178;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(14)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dalam hal terjadi pengalihan Barang Kena Pajak dalarn rangka penggabungan, peleburan, pemekaran, pemecahan, dan pengarnbilalihan usaha, Pajak Masukan atas Barang Kena Pajak yang dialihkan yang belum dikreditkan oleh Pengusaha Kena Pajak yang mengalihkan dapat dikreditkan oleh Pengusaha Kena Pajak yang menerima pengalihan, sepanjang Faktur Pajaknya diterima setelah terjadinya pengalihan dan Pajak Masukan tersebut belum dibebankan sebagai biaya atau dikapitalisasi.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 179;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">12.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan Pasal 11 ayat (1) dan Penjelasan ayat (2) diubah sehingga Pasal 11 berbunyi sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 180;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 12.75pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 11</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 181;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 3pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(1)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 3.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 3pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Terutangnya pajak terjadi pada saat:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 182;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">a.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">penyerahan Barang Kena Pajak;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 183;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">b.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">impor Barang Kena Pajak;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 184;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">c.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">penyerahan Jasa Kena Pajak;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 185;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">d.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">pemanfaatan Barang Kena Pajak Tidak Berwujud dari luar Daerah Pabean;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 186;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">e.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">pemanfaatan Jasa Kena Pajak dari luar Daerah Pabean;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 187;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">f.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">ekspor Barang Kena Pajak Berwujud;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 188;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">g.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">ekspor Barang Kena Pajak Tidak Berwujud; atau</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 189;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">h.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">ekspor Jasa Kena Pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 190;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dalam hal pembayaran diterima sebelum penyerahan Barang Kena Pajak atau sebelum penyerahan Jasa Kena Pajak atau dalam hal pembayaran dilakukan sebelum dimulainya pemanfaatan Barang Kena Pajak Tidak Berwujud atau Jasa Kena Pajak dari luar Daerah Pabean, saat terutangnya pajak adalah pada saat pembayaran.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 191;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(3)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dihapus.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 192;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(4)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Direktur Jenderal Pajak dapat menetapkan saat lain sebagai saat terutangnya pajak dalam hal saat terutangnya pajak sukar ditetapkan atau terjadi perubahan ketentuan yang dapat menimbulkan ketidakadilan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 193;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(5)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dihapus.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 194;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">13.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan Pasal 12 ayat (1), ayat (2), dan ayat (4) diubah sehingga Pasal 12 berbunyi sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 195;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 12.75pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 12</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 196;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(1)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pengusaha Kena Pajak yang melakukan penyerahan sebagaimana dimaksud dalam Pasal 4 ayat (1) huruf a, huruf c, huruf f, huruf g, dan/atau huruf h terutang pajak di tempat tinggal atau tempat kedudukan dan/atau tempat kegiatan usaha dilakukan atau tempat lain selain tempat tinggal atau tempat kedudukan dan/atau tempat kegiatan usaha dilakukan yang diatur dengan Peraturan Direktur Jenderal Pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 197;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Atas pemberitahuan secara tertulis dari Pengusaha Kena Pajak, Direktur Jenderal Pajak dapat menetapkan 1 (satu) tempat atau lebih sebagai tempat pajak terutang.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 198;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(3)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dalam hal impor, terutangnya pajak terjadi di tempat Barang Kena Pajak dimasukkan dan dipungut melalui Direktorat Jenderal Bea dan Cukai.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 199;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(4)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Orang pribadi atau badan yang memanfaatkan Barang Kena Pajak Tidak Berwujud dan/atau Jasa Kena Pajak dari luar Daerah Pabean di dalam Daerah Pabean sebagaimana dimaksud dalam Pasal 4 ayat (1) huruf d dan huruf e terutang pajak di tempat tinggal atau tempat kedudukan dan/atau tempat kegiatan usaha.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 200;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">14.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan Pasal 13 diubah sehingga berbunyi sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 201;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 12.75pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 13</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 202;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(1)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pengusaha Kena Pajak wajib membuat Faktur Pajak untuk setiap:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 203;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">a.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">penyerahan Barang Kena Pajak sebagaimana dimaksud dalam Pasal 4 ayat (1) huruf a atau huruf f dan/atau Pasal 16D;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 204;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">b.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">penyerahan Jasa Kena Pajak sebagaimana dimaksud dalam Pasal 4 ayat (1) huruf c;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 205;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">c.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">ekspor Barang Kena Pajak Tidak Berwujud sebagaimana dimaksud dalam Pasal 4 ayat (1) huruf g; dan/atau</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 206;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">d.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">ekspor Jasa Kena Pajak sebagaimana dimaksud dalam Pasal 4 ayat (1) huruf h.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 207;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(1a)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Faktur Pajak sebagaimana dimaksud pada ayat (1) harus dibuat pada:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 208;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">a.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">saat penyerahan Barang Kena Pajak dan/atau penyerahan Jasa Kena Pajak;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 209;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">b.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">saat penerimaan pembayaran dalam hal penerimaan pembayaran terjadi sebelum penyerahan Barang Kena Pajak dan/atau sebelum penyerahan Jasa Kena Pajak;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 210;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">c.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">saat penerimaan pembayaran termin dalam hal penyerahan sebagian tahap pekerjaan; atau</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 211;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">d.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">saat lain yang diatur dengan atau berdasarkan Peraturan Menteri Keuangan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 212;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dikecualikan dari ketentuan sebagaimana dimaksud pada ayat (1), Pengusaha Kena Pajak dapat membuat 1 (satu) Faktur Pajak meliputi seluruh penyerahan yang dilakukan kepada pembeli Barang Kena Pajak atau penerima Jasa Kena Pajak yang sama selama 1 (satu) bulan kalender.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 213;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2a)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Faktur Pajak sebagaimana dimaksud pada ayat (2) harus dibuat paling lama pada akhir bulan penyerahan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 214;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(3)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dihapus.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 215;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(4)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dihapus.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 216;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(5)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dalam Faktur Pajak harus dicantumkan keterangan tentang penyerahan Barang Kena Pajak dan/atau penyerahan Jasa Kena Pajak yang paling sedikit memuat:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 217;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">a.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">nama, alamat, dan Nomor Pokok Wajib Pajak yang menyerahkan Barang Kena Pajak atau Jasa Kena Pajak;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 218;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">b.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">nama, alamat, dan Nomor Pokok Wajib Pajak pembeli Barang Kena Pajak atau penerima Jasa Kena Pajak;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 219;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">c.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">jenis barang atau jasa, jumlah Harga Jual atau Penggantian, dan potongan harga;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 220;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">d.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak Pertambahan Nilai yang dipungut;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 221;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">e.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak Penjualan atas Barang Mewah yang dipungut;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 222;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">f.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">kode, nomor seri, dan tanggal pembuatan Faktur Pajak; dan</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 223;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">g.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">nama dan tanda tangan yang berhak menandatangani Faktur Pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 224;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(6)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Direktur Jenderal Pajak dapat menetapkan dokumen tertentu yang kedudukannya dipersamakan dengan Faktur Pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 225;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(7)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dihapus.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 226;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(8)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan lebih lanjut mengenai tata cara pembuatan Faktur Pajak dan tata cara pembetulan atau penggantian Faktur Pajak diatur dengan atau berdasarkan Peraturan Menteri Keuangan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 227;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(9)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Faktur Pajak harus memenuhi persyaratan formal dan material.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 228;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">15.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Di antara Pasal 15 dan Pasal 16 disisipkan 1 (satu) pasal, yakni Pasal 15A sehingga berbunyi sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 229;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 12.75pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 15A</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 230;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(1)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Penyetoran Pajak Pertambahan Nilai oleh Pengusaha Kena Pajak sebagaimana dimaksud dalam Pasal 9 ayat (3) harus dilakukan paling lama akhir bulan berikutnya setelah berakhirnya Masa Pajak dan sebelum Surat Pemberitahuan Masa Pajak Pertambahan Nilai disampaikan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 231;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Surat Pemberitahuan Masa Pajak Pertambahan Nilai disampaikan paling lama akhir bulan berikutnya setelah berakhirnya Masa Pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 232;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">16.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan Pasal 16B ayat (1) diubah sehingga Pasal 16B berbunyi sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 233;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 12.75pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 16B</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 234;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(1)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak terutang tidak dipungut sebagian atau seluruhnya atau dibebaskan dari pengenaan pajak, baik untuk sementara waktu maupun selamanya, untuk:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 235;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">a.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">kegiatan di kawasan tertentu atau tempat tertentu di dalam Daerah Pabean;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 236;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">b.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">penyerahan Barang Kena Pajak tertentu atau penyerahan Jasa Kena Pajak tertentu;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 237;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">c.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">impor Barang Kena Pajak tertentu;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 238;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">d.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">pemanfaatan Barang Kena Pajak Tidak Berwujud tertentu dari luar Daerah Pabean di dalam Daerah Pabean; dan</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 239;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">e.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">pemanfaatan Jasa Kena Pajak tertentu dari luar Daerah Pabean di dalam Daerah Pabean,<br /> diatur dengan Peraturan Pemerintah.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 240;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak Masukan yang dibayar untuk perolehan Barang Kena Pajak dan/atau perolehan Jasa Kena Pajak yang atas penyerahannya tidak dipungut Pajak Pertambahan Nilai dapat dikreditkan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 241;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(3)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak Masukan yang dibayar untuk perolehan Barang Kena Pajak dan/atau perolehan Jasa Kena Pajak yang atas penyerahannya dibebaskan dari pengenaan Pajak Pertambahan Nilai tidak dapat dikreditkan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 242;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">17.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan Pasal 160 diubah sehingga berbunyi sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 243;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 12.75pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 160</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 244;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak Pertambahan Nilai dikenakan atas penyerahan Barang Kena Pajak berupa aktiva yang menurut tujuan semula tidak untuk diperjualbelikan oleh Pengusaha Kena Pajak, kecuali atas penyerahan aktiva yang Pajak Masukannya tidak dapat dikreditkan sebagaimana dimaksud dalam Pasal 9 ayat (8) huruf b dan huruf c.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 245;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">18.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Di antara Pasal 160 dan Pasal 17 disisipkan 2 (dua) pasal, yakni Pasal 16E dan Pasal 16F sehingga berbunyi sebagai berikut:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 246;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 12.75pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 16E</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 247;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(1)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah yang sudah dibayar atas pembelian Barang Kena Pajak yang dibawa ke luar Daerah Pabean oleh orang pribadi pemegang paspor luar negeri dapat diminta kembali.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 248;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(2)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah yang dapat diminta kembali sebagaimana dimaksud pada ayat (1) harus memenuhi syarat:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 249;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">a.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">nilai Pajak Pertambahan Nilai paling sedikit Rp500.000,00 (lima ratus ribu rupiah) dan dapat disesuaikan dengan Peraturan Pemerintah;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 250;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">b.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">pembelian Barang Kena Pajak dilakukan dalam jangka waktu 1 (satu) bulan sebelum keberangkatan ke luar Daerah Pabean; dan</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 251;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">c.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Faktur Pajak memenuhi ketentuan sebagaimana dimaksud dalam Pasal 13 ayat (5), kecuali pada kolom Nomor Pokok Wajib Pajak dan alamat pembeli diisi dengan nomor paspor dan alamat lengkap di negara yang menerbitkan paspor atas penjualan kepada orang pribadi pemegang paspor luar negeri yang tidak mempunyai Nomor Pokok Wajib Pajak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 252;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(3)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Permintaan kembali Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah sebagaimana dimaksud pada ayat (1) dilakukan pada saat orang pribadi pemegang paspor luar negeri meninggalkan Indonesia dan disampaikan kepada Direktur Jenderal Pajak melalui Kantor Direktorat Jenderal Pajak di bandar udara yang ditetapkan oleh Menteri Keuangan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 253;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(4)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm 2.25pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Dokumen yang harus ditunjukkan pada saat meminta kembali Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah adalah:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 254;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">a.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">paspor;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 255;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">b.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">pas naik (<i>boarding pass</i>) untuk keberangkatan orang pribadi sebagaimana dimaksud pada ayat (1) ke luar Daerah Pabean; dan</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 256;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">c.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="2" style="height: 12.75pt; padding: 0cm; width: 70%;" valign="top" width="70%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm 4.5pt;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Faktur Pajak sebagaimana dimaksud pada ayat (2) hurufc.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 257;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">(5)</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td colspan="3" style="height: 12.75pt; padding: 0cm; width: 74%;" valign="top" width="74%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Ketentuan mengenai tata cara pengajuan dan penyelesaian permintaan kembali Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah sebagaimana dimaksud pada ayat (1) diatur dengan atau berdasarkan Peraturan Menteri Keuangan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 258;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 12.75pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pasal 16F</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 259;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 78%;" valign="top" width="78%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Pembeli Barang Kena Pajak atau penerima Jasa Kena Pajak bertanggung jawab secara renteng atas pembayaran pajak, sepanjang tidak dapat menunjukkan bukti bahwa pajak telah dibayar.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 260;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td colspan="6" style="height: 12.75pt; padding: 0cm; width: 85%;" valign="top" width="85%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">PASAL II</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 261;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td colspan="5" style="height: 12.75pt; padding: 0cm; width: 82%;" valign="top" width="82%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Undang-Undang ini mulai berlaku pada tanggal 1 April 2010.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 262;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td colspan="5" style="height: 12.75pt; padding: 0cm; width: 82%;" valign="top" width="82%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 4.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; margin: 4.5pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Agar setiap orang mengetahuinya, memerintahkan pengundangan Undang-Undang ini dengan penempatannya dalam Lembaran Negara Republik Indonesia.&nbsp;&nbsp;</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 263;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 30%;" valign="top" width="30%"></td> <td style="height: 12.75pt; padding: 0cm; width: 40%;" valign="top" width="40%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Disahkan di Jakarta</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 264;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 30%;" valign="top" width="30%"></td> <td style="height: 12.75pt; padding: 0cm; width: 40%;" valign="top" width="40%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">pada tanggal 15 Oktober 2009</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 265;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 30%;" valign="top" width="30%"></td> <td style="height: 12.75pt; padding: 0cm; width: 40%;" valign="top" width="40%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">PRESIDEN REPUBLIK INDONESIA,</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 266;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 30%;" valign="top" width="30%"></td> <td style="height: 12.75pt; padding: 0cm; width: 40%;" valign="top" width="40%"></td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 267;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 30%;" valign="top" width="30%"></td> <td style="height: 12.75pt; padding: 0cm; width: 40%;" valign="top" width="40%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">ttd.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 268;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 30%;" valign="top" width="30%"></td> <td style="height: 12.75pt; padding: 0cm; width: 40%;" valign="top" width="40%"></td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 269;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 30%;" valign="top" width="30%"></td> <td style="height: 12.75pt; padding: 0cm; width: 40%;" valign="top" width="40%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">DR. H. SUSILO BAMBANG YUDHOYONO</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 270;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 4%;" valign="top" width="4%"></td> <td style="height: 12.75pt; padding: 0cm; width: 30%;" valign="top" width="30%"></td> <td style="height: 12.75pt; padding: 0cm; width: 40%;" valign="top" width="40%"></td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 271;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 42%;" valign="top" width="42%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">Diundangkan di Jakarta</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td style="height: 12.75pt; padding: 0cm; width: 40%;" valign="top" width="40%"></td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 272;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 42%;" valign="top" width="42%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 2.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 2.25pt; margin: 2.25pt 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">pada tanggal 15 Oktober 2009</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td style="height: 12.75pt; padding: 0cm; width: 40%;" valign="top" width="40%"></td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 273;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 42%;" valign="top" width="42%"><div class="MsoNormal" style="line-height: normal; margin-top: 2.25pt; mso-margin-bottom-alt: auto;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">MENTERI HUKUM DAN HAK ASASI MANUSIA</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td style="height: 12.75pt; padding: 0cm; width: 40%;" valign="top" width="40%"></td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 274;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 42%;" valign="top" width="42%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">REPUBLIK INDONESIA,</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td style="height: 12.75pt; padding: 0cm; width: 40%;" valign="top" width="40%"></td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 275;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 42%;" valign="top" width="42%"></td> <td style="height: 12.75pt; padding: 0cm; width: 40%;" valign="top" width="40%"></td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 276;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 42%;" valign="top" width="42%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">ttd.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td style="height: 12.75pt; padding: 0cm; width: 40%;" valign="top" width="40%"></td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 277;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 42%;" valign="top" width="42%"></td> <td style="height: 12.75pt; padding: 0cm; width: 40%;" valign="top" width="40%"></td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 278;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 42%;" valign="top" width="42%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">ANDI MATTALATTA</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> <td style="height: 12.75pt; padding: 0cm; width: 40%;" valign="top" width="40%"></td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 279;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td colspan="4" style="height: 12.75pt; padding: 0cm; width: 42%;" valign="top" width="42%"></td> <td style="height: 12.75pt; padding: 0cm; width: 40%;" valign="top" width="40%"></td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 280; mso-yfti-lastrow: yes;"> <td style="height: 12.75pt; padding: 0cm; width: 15%;" valign="top" width="15%"></td> <td style="height: 12.75pt; padding: 0cm; width: 3%;" valign="top" width="3%"></td> <td colspan="5" style="height: 12.75pt; padding: 0cm; width: 82%;" valign="top" width="82%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"> <span style="font-family: &quot;book antiqua&quot; , serif; font-size: 12pt;">LEMBARAN NEGARA REPUBLIK INDONESIA TAHUN 2009 NOMOR 150</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><o:p></o:p></span></div> </td> </tr> </tbody></table> <div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"> <span style="color: black; font-family: &quot;book antiqua&quot; , serif; font-size: 13.5pt;"><br /> &nbsp;</span><span style="color: black; font-family: &quot;times new roman&quot; , serif; font-size: 13.5pt;"><o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <br /></div> Unknownnoreply@blogger.comtag:blogger.com,1999:blog-7464309186544089799.post-2357145485374454562020-07-29T10:19:00.001+07:002020-07-29T12:12:03.483+07:00<div dir="ltr" style="text-align: left;" trbidi="on"> <div style="text-align: left;"> </div> <div class="WordSection1"> <div class="MsoBodyText" style="margin-left: 186.7pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><br /></span></div> <div align="center" class="MsoBodyText" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 127.35pt; margin-right: 117.15pt; margin-top: 5.05pt; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 8 TAHUN 1983</span><span lang="id"><o:p></o:p></span></span><br /> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;"><br /></span></span></div> <div align="center" class="MsoBodyText" style="line-height: 10.15pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 127.35pt; margin-right: 117.45pt; margin-top: 0cm; mso-line-height-rule: exactly; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">TENTANG</span><span lang="id"><o:p></o:p></span></span><br /> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;"><br /></span></span></div> <div align="center" class="MsoBodyText" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 122.05pt; margin-right: 112.2pt; margin-top: .45pt; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;"><a href="https://alogada.blogspot.com/2020/07/undang-undangrepublik-indonesia-nomor-8.html" target="_blank">PAJAK PERTAMBAHANNILAI BARANG DAN JASA DAN PAJAK PENJUALAN ATAS BARANG MEWAH</a></span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .5pt;"> <br /></div> <div align="center" class="MsoBodyText" style="line-height: 208%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 127.35pt; margin-right: 117.3pt; margin-top: 0cm; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">DENGAN RAHMAT TUHAN YANG MAHA ESA PRESIDEN REPUBLIK INDONESIA,</span><span lang="id"><o:p></o:p></span></span><br /> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;"><img alt="https://alogada.blogspot.com/2020/07/undang-undangrepublik-indonesia-nomor-8.html" height="200" src="https://taxamnesty.id/wp-content/uploads/2018/12/Screenshot_2018-12-22-DitjenPajakRI-Keluarga-ditjen-Pajak-on-Twitter3.png" title="" width="198" /></span></span><br /> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="9774497873"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoBodyText" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 83.65pt; margin-right: 5.35pt; margin-top: 2.25pt; text-align: justify; text-indent: -68.2pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Menimbang : a. bahwa Negara Republik Indonesia adalah negara hukum berdasarkan Pancasila dan Undang-Undang Dasar 1945 yang menjunjung tinggi hak dan kewajiban warga negara, karena<span style="mso-spacerun: yes;">&nbsp; </span>itu<span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>menempatkan<span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>perpajakan<span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>sebagai<span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>salah<span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>satu<span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>perwujudan<span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>kewajiban kenegaraan bagi setiap warga negara yang merupakan sarana peranserta dalam pembiayaan negara dan pembangunan<span style="letter-spacing: .05pt;"> </span>nasional;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 83.65pt; margin-right: 5.4pt; margin-top: 2.95pt; mso-list: l20 level1 lfo26; tab-stops: 83.7pt; text-align: justify; text-indent: -10.8pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="line-height: 103%;"><span style="mso-list: Ignore;">b.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">bahwa sistem perpajakan yang merupakan dasar pelaksanaan pemungutan pajak negara yang selama ini berlaku tidak sesuai lagi dengan tingkat pertumbuhan ekonomi dan kehidupan sosial masyarakat Indonesia, baik dalam segi kegotong - royongan nasional maupun dalam laju pembangunan yang telah<span style="letter-spacing: -.35pt;"> </span>tercapai;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 83.65pt; margin-right: 5.4pt; margin-top: 3.0pt; mso-list: l20 level1 lfo26; tab-stops: 83.7pt; text-align: justify; text-indent: -10.8pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="line-height: 103%;"><span style="mso-list: Ignore;">c.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">bahwa sistem perpajakan, khususnya yang tertuang dalam ketentuan-ketentuan pajak tidak langsung yang berlaku selama ini belum dapat menggerakkan peranserta semua lapisan pengusaha kena pajak dalam meningkatkan pendapatan negara yang sangat diperlukan guna mewujudkan kelangsungan pembiayaan negara dan kelangsungan pembangunan yang berdasarkan pada asas-asas pembangunan<span style="letter-spacing: -.6pt;"> </span>nasional;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 83.65pt; margin-right: 5.4pt; margin-top: 3.1pt; mso-list: l20 level1 lfo26; tab-stops: 83.7pt; text-align: justify; text-indent: -10.8pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="line-height: 103%;"><span style="mso-list: Ignore;">d.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">bahwa sistem pajak penjualan yang berlaku dewasa ini sudah tidak sesuai lagi sebagai sarana yang dapat menunjang kebutuhan tersebut di<span style="letter-spacing: -.35pt;"> </span>atas;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 83.65pt; margin-right: 5.3pt; margin-top: 2.95pt; mso-list: l20 level1 lfo26; tab-stops: 83.7pt; text-align: justify; text-indent: -10.8pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="line-height: 103%;"><span style="mso-list: Ignore;">e.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">bahwa oleh karena itu dipandang perlu untuk mengatur kembali sistem pajak penjualan dengan sistem pajak pertambahan nilai barang dan jasa dan pajak penjualan atas barang mewah dengan<span style="letter-spacing: -.15pt;"> </span>undang-undang;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .4pt;"> <br /></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <br /> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <br /> <div align="center" class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.5pt; margin-right: 12.7pt; margin-top: .05pt; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Mengingat : 1. Pasal 5 ayat (1) juncto pasal 20 ayat (1) dan pasal 23 ayat (2) Undang-Undang Dasar</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 83.65pt; margin-right: 0cm; margin-top: .45pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">1945;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 83.65pt; margin-right: 5.25pt; margin-top: 3.3pt; mso-list: l23 level1 lfo25; tab-stops: 83.7pt; text-align: justify; text-indent: -10.8pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="line-height: 103%;"><span style="mso-list: Ignore;">2.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Ketetapan Majelis Permusyawaratan Rakyat Republik Indonesia Nomor II/MPR/1983 tentang Garis-garis Besar Haluan Negara Republik<span style="letter-spacing: -.4pt;"> </span>Indonesia;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 83.65pt; margin-right: 5.5pt; margin-top: 2.95pt; mso-list: l23 level1 lfo25; tab-stops: 83.7pt; text-align: justify; text-indent: -10.8pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="line-height: 103%;"><span style="mso-list: Ignore;">3.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Undang-undang Nomor 6 Tahun 1983 tentang Ketentuan Umum Dan Tata Cara Perpajakan (Lembaran Negara Tahun 1983 Nomor 49, Tambahan Lembaran Negara Nomor<span style="letter-spacing: .1pt;"> </span>3262);</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 83.65pt; margin-right: 5.5pt; margin-top: 2.9pt; mso-list: l23 level1 lfo25; tab-stops: 83.7pt; text-align: justify; text-indent: -10.8pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="line-height: 103%;"><span style="mso-list: Ignore;">4.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Undang-undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan (Lembaran Negara Tahun 1983 Nomor 50, Tambahan Lembaran Negara Nomor<span style="letter-spacing: -.3pt;"> </span>326)</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoBodyText"> <br /></div> <div class="MsoBodyText"> <br /></div> <div align="center" class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 127.35pt; margin-right: 117.35pt; margin-top: 6.0pt; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Dengan persetujuan</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .3pt;"> <br /></div> <div align="center" class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.5pt; margin-right: 12.6pt; margin-top: 0cm; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">DEWAN PERWAKILAN RAKYAT REPUBLIK INDONESIA,</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText"> <br /></div> <div align="center" class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 127.35pt; margin-right: 117.35pt; margin-top: 5.05pt; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">M E M U T U S K A N :</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 75.6pt; margin-right: 0cm; margin-top: 2.5pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Dengan mencabut :</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText"> <br /></div> <div class="MsoBodyText" style="margin-top: .25pt;"> <br /></div> <div class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 75.6pt; margin-right: 0cm; margin-top: .05pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Undang-undang Nomor 35 Tahun 1953 tentang penetapan Undang-undang Darurat&nbsp;</span></span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-align: justify;">nomor 19 Tahun 1953 tentang Pemungutan Pajak Penjualan (Lembaran Negara Tahun 1951 Nomor 94) sebagai Undang-undang (Lembaran Negara Tahun 1953 Nomor 85, Tambahan Lembaran Negara Nomor 489) sebagaimana beberapa kali diubah dan ditambah terakhir dengan Undang-undang Nomor 2 Tahun 1968 tentang Perubahan dan Tambahan</span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; letter-spacing: -0.15pt; text-align: justify;"> </span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-align: justify;">Undang-</span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; letter-spacing: -0.2pt; text-align: justify;"> </span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-align: justify;">undang</span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; letter-spacing: -0.2pt; text-align: justify;"> </span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-align: justify;">pajak</span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; letter-spacing: -0.1pt; text-align: justify;"> </span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-align: justify;">Penjualan</span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; letter-spacing: -0.2pt; text-align: justify;"> </span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-align: justify;">1951</span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; letter-spacing: -0.1pt; text-align: justify;"> </span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-align: justify;">(Lembaran</span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; letter-spacing: -0.35pt; text-align: justify;"> </span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-align: justify;">Negara</span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; letter-spacing: -0.1pt; text-align: justify;"> </span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-align: justify;">Tahun</span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; letter-spacing: -0.25pt; text-align: justify;"> </span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-align: justify;">1968</span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; letter-spacing: -0.35pt; text-align: justify;"> </span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-align: justify;">Nomor 14, tambahan lembaran Negara Nomor</span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; letter-spacing: -0.2pt; text-align: justify;"> </span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-align: justify;">2847);</span></div> </div> <div class="WordSection2"> <div class="MsoBodyText"> <br /></div> <div class="MsoBodyText" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 75.6pt; margin-right: 6.1pt; margin-top: 0cm; text-indent: -60.15pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Menetapkan : UNDANG-UNDANG TENTANG PAJAK PERTAMBAHAN NILAI BARANG DAN JASA DAN PAJAK PENJUALAN ATAS BARANG MEWAH.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .25pt;"> <br /></div> <div class="MsoBodyText" style="line-height: 210%; margin: 0cm 155.6pt 0.0001pt 189.6pt; text-align: center; text-indent: 32.4pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">BAB I&nbsp;</span></span></div> <div class="MsoBodyText" style="line-height: 210%; margin: 0cm 155.6pt 0.0001pt 189.6pt; text-align: center; text-indent: 32.4pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">KETENTUAN UMUM</span></span></div> <div class="MsoBodyText" style="line-height: 210%; margin: 0cm 155.6pt 0.0001pt 189.6pt; text-align: center; text-indent: 32.4pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;">Pasal 1</span></div> <div class="MsoBodyText" style="margin-top: .5pt;"> <br /></div> <div class="MsoBodyText" style="margin-left: 23.05pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Dalam undang-undang ini yang dimaksud dengan :</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 102%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.35pt; margin-right: 55.65pt; margin-top: 3.45pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 102%;"><span style="mso-list: Ignore;">a.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 102%;">Daerah<span style="letter-spacing: -.25pt;"> </span>Pabean<span style="letter-spacing: -.4pt;"> </span>adalah<span style="letter-spacing: -.35pt;"> </span>wilayah<span style="letter-spacing: -.4pt;"> </span>Republik<span style="letter-spacing: -.2pt;"> </span>Indonesia<span style="letter-spacing: -.15pt;"> </span>yang<span style="letter-spacing: -.25pt;"> </span>di<span style="letter-spacing: -.35pt;"> </span>dalamnya<span style="letter-spacing: -.4pt;"> </span>berlaku<span style="letter-spacing: -.45pt;"> </span>peraturan perundang-undangan Pabean<span style="letter-spacing: -.05pt;"> </span>;</span><span lang="id" style="line-height: 102%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 11.4pt; margin-top: 3.05pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">b.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Barang<span style="letter-spacing: -.4pt;"> </span>adalah<span style="letter-spacing: -.2pt;"> </span>barang<span style="letter-spacing: -.35pt;"> </span>berwujud<span style="letter-spacing: -.15pt;"> </span>yang<span style="letter-spacing: -.35pt;"> </span>menurut<span style="letter-spacing: -.35pt;"> </span>sifat<span style="letter-spacing: -.25pt;"> </span>atau<span style="letter-spacing: -.4pt;"> </span>hukumnya<span style="letter-spacing: -.2pt;"> </span>dapat<span style="letter-spacing: -.25pt;"> </span>berupa<span style="letter-spacing: -.25pt;"> </span>barang<span style="letter-spacing: -.35pt;"> </span>bergerak maupun barang tidak bergerak<span style="letter-spacing: .2pt;"> </span>;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 32.15pt; margin-top: 2.95pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">c.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Barang<span style="letter-spacing: -.35pt;"> </span>Kena<span style="letter-spacing: -.35pt;"> </span>Pajak<span style="letter-spacing: -.15pt;"> </span>adalah<span style="letter-spacing: -.2pt;"> </span>barang<span style="letter-spacing: -.35pt;"> </span>sebagaimana<span style="letter-spacing: -.3pt;"> </span>dimaksud<span style="letter-spacing: -.35pt;"> </span>pada<span style="letter-spacing: -.35pt;"> </span>huruf<span style="letter-spacing: -.3pt;"> </span>b<span style="letter-spacing: -.2pt;"> </span>sebagai<span style="letter-spacing: -.35pt;"> </span>hasil<span style="letter-spacing: -.2pt;"> </span>proses pengolahan (pabrikasi)yang dikenakan pajak berdasarkan undang-undang ini<span style="letter-spacing: -1.0pt;"> </span>;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 0cm; margin-top: 2.85pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">d.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id">Penyerahan Barang Kena Pajak<span style="letter-spacing: .1pt;"> </span>:</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.7pt; margin-right: 0cm; margin-top: 2.6pt; mso-list: l24 level2 lfo24; tab-stops: 49.75pt; text-indent: -11.2pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">Yang termasuk dalam pengertian Penyerahan Barang Kena Pajak adalah<span style="letter-spacing: -.5pt;"> </span>:</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.0pt; margin-right: 0cm; margin-top: 2.6pt; mso-list: l24 level3 lfo24; tab-stops: 63.05pt; text-indent: -11.3pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id"><span style="mso-list: Ignore;">a)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">Penyerahan hak atas Barang Kena Pajak karena suatu perjanjian<span style="letter-spacing: -.65pt;"> </span>;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.0pt; margin-right: 41.1pt; margin-top: 3.35pt; mso-list: l24 level3 lfo24; tab-stops: 63.05pt; text-indent: -11.3pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="line-height: 103%;"><span style="mso-list: Ignore;">b)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">pengalihan<span style="letter-spacing: -.25pt;"> </span>Barang<span style="letter-spacing: -.35pt;"> </span>Kena<span style="letter-spacing: -.3pt;"> </span>Pajak<span style="letter-spacing: -.2pt;"> </span>oleh<span style="letter-spacing: -.4pt;"> </span>karena<span style="letter-spacing: -.35pt;"> </span>suatu<span style="letter-spacing: -.35pt;"> </span>perjanjian<span style="letter-spacing: -.2pt;"> </span>sewa<span style="letter-spacing: -.35pt;"> </span>beli<span style="letter-spacing: -.2pt;"> </span>dan<span style="letter-spacing: -.2pt;"> </span>perjanjian leasing<span style="letter-spacing: -.2pt;"> </span>;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-left: 63.0pt; mso-list: l24 level3 lfo24; tab-stops: 63.05pt; text-indent: -11.3pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id"><span style="mso-list: Ignore;">c)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">pengalihan hasil produksi dalam keadaan bergerak<span style="letter-spacing: -.35pt;"> </span>;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.0pt; margin-right: 41.1pt; margin-top: 3.3pt; mso-list: l24 level3 lfo24; tab-stops: 63.05pt; text-indent: -11.3pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="line-height: 103%;"><span style="mso-list: Ignore;">d)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">pengalihan<span style="letter-spacing: -.25pt;"> </span>Barang<span style="letter-spacing: -.35pt;"> </span>Kena<span style="letter-spacing: -.3pt;"> </span>Pajak<span style="letter-spacing: -.2pt;"> </span>oleh<span style="letter-spacing: -.4pt;"> </span>karena<span style="letter-spacing: -.35pt;"> </span>suatu<span style="letter-spacing: -.35pt;"> </span>perjanjian<span style="letter-spacing: -.2pt;"> </span>sewa<span style="letter-spacing: -.35pt;"> </span>beli<span style="letter-spacing: -.2pt;"> </span>dan<span style="letter-spacing: -.2pt;"> </span>perjanjian leasing<span style="letter-spacing: -.2pt;"> </span>;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.0pt; margin-right: 0cm; margin-top: 2.85pt; mso-list: l24 level3 lfo24; tab-stops: 63.05pt; text-indent: -11.3pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id"><span style="mso-list: Ignore;">e)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">pemakaian sendiri dan pemberian Cuma-Cuma<span style="letter-spacing: -.2pt;"> </span>;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.0pt; margin-right: 0cm; margin-top: 3.2pt; mso-list: l24 level3 lfo24; tab-stops: 63.05pt; text-indent: -11.3pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id"><span style="mso-list: Ignore;">f)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id">persediaan Barang Kena Pajak yang masih tersisa pada saat pembubaran perusahaan<span style="letter-spacing: -1.7pt;"> </span>;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.7pt; margin-right: 0cm; margin-top: 5.4pt; mso-list: l24 level2 lfo24; tab-stops: 49.75pt; text-indent: -11.2pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">Yang tidak termasuk dalam pengertian Penyerahan Barang Kena Pajak adalah<span style="letter-spacing: -.65pt;"> </span>:</span><span lang="id"><o:p></o:p></span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <br /> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="fluid" data-ad-layout="in-article" data-ad-slot="5749716282" style="display: block; text-align: center;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <br /> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.0pt; margin-right: 17.65pt; margin-top: 2.6pt; mso-list: l24 level3 lfo24; tab-stops: 63.05pt; text-indent: -11.3pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="line-height: 103%;"><span style="mso-list: Ignore;">a)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">penyerahan<span style="letter-spacing: -.3pt;"> </span>Barang<span style="letter-spacing: -.45pt;"> </span>kena<span style="letter-spacing: -.25pt;"> </span>Pajak<span style="letter-spacing: -.25pt;"> </span>kepada<span style="letter-spacing: -.45pt;"> </span>makelar<span style="letter-spacing: -.2pt;"> </span>sebagaimana<span style="letter-spacing: -.3pt;"> </span>diatur<span style="letter-spacing: -.4pt;"> </span>dalam<span style="letter-spacing: -.25pt;"> </span>Kitab<span style="letter-spacing: -.25pt;"> </span>Undang- undang Hukum<span style="letter-spacing: -.25pt;"> </span>Dagang;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-left: 63.0pt; mso-list: l24 level3 lfo24; tab-stops: 63.05pt; text-indent: -11.3pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id"><span style="mso-list: Ignore;">b)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">Penyerahan barang kena Pajak untuk jaminan hutang- piutang<span style="letter-spacing: -.2pt;"> </span>;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.0pt; margin-right: 0cm; margin-top: 3.35pt; mso-list: l24 level3 lfo24; tab-stops: 63.05pt; text-indent: -11.3pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id"><span style="mso-list: Ignore;">c)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">Pemindahtanganan sebagian atau seluruh<span style="letter-spacing: -.15pt;"> </span>perusahaan.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.35pt; margin-right: 19.65pt; margin-top: 7.4pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">e.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Jasa<span style="letter-spacing: -.25pt;"> </span>adalah<span style="letter-spacing: -.35pt;"> </span>semua<span style="letter-spacing: -.35pt;"> </span>kegiatan<span style="letter-spacing: -.35pt;"> </span>usaha<span style="letter-spacing: -.35pt;"> </span>dan<span style="letter-spacing: -.35pt;"> </span>pemberian<span style="letter-spacing: -.35pt;"> </span>pelayanan<span style="letter-spacing: -.35pt;"> </span>berdasarkan<span style="letter-spacing: -.35pt;"> </span>suatu<span style="letter-spacing: -.25pt;"> </span>perikatan<span style="letter-spacing: -.35pt;"> </span>atau perbuatan<span style="letter-spacing: -.2pt;"> </span>hukum<span style="letter-spacing: -.25pt;"> </span>yang<span style="letter-spacing: -.25pt;"> </span>menyebabkan<span style="letter-spacing: -.3pt;"> </span>suatu<span style="letter-spacing: -.3pt;"> </span>barang,<span style="letter-spacing: -.3pt;"> </span>fasilitas,<span style="letter-spacing: -.3pt;"> </span>atau<span style="letter-spacing: -.15pt;"> </span>hak<span style="letter-spacing: -.1pt;"> </span>tersedia<span style="letter-spacing: -.2pt;"> </span>untuk<span style="letter-spacing: -.1pt;"> </span>dipakai<span style="letter-spacing: -.35pt;"> </span>;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 49.55pt; margin-top: 2.95pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">f.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Jasa<span style="letter-spacing: -.25pt;"> </span>Kena<span style="letter-spacing: -.25pt;"> </span>Pajak<span style="letter-spacing: -.15pt;"> </span>adalah<span style="letter-spacing: -.4pt;"> </span>jasa<span style="letter-spacing: -.2pt;"> </span>sebagaimana<span style="letter-spacing: -.45pt;"> </span>dimaksud<span style="letter-spacing: -.15pt;"> </span>pada<span style="letter-spacing: -.25pt;"> </span>huruf<span style="letter-spacing: -.35pt;"> </span>e<span style="letter-spacing: -.15pt;"> </span>yang<span style="letter-spacing: -.35pt;"> </span>dikenakan<span style="letter-spacing: -.4pt;"> </span>pajak berdasarkan<span style="letter-spacing: -.1pt;"> </span>undang-undang</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 0cm; margin-top: .05pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">ini ;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 22.3pt; margin-top: 3.25pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">g.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Penyerahan<span style="letter-spacing: -.4pt;"> </span>Jasa<span style="letter-spacing: -.45pt;"> </span>Kena<span style="letter-spacing: -.35pt;"> </span>Pajak<span style="letter-spacing: -.2pt;"> </span>adalah<span style="letter-spacing: -.2pt;"> </span>kegiatan<span style="letter-spacing: -.4pt;"> </span>melaksanakan<span style="letter-spacing: -.35pt;"> </span>pemberian<span style="letter-spacing: -.2pt;"> </span>Jasa<span style="letter-spacing: -.4pt;"> </span>Kena<span style="letter-spacing: -.35pt;"> </span>Pajak<span style="letter-spacing: -.1pt;"> </span>yang dilakukan dalam lingkungan perusahaan atau pekerjaannya termasuk Jasa Kena Pajak yang dilakukan untuk kepentingan sendiri<span style="letter-spacing: -.2pt;"> </span>;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 0cm; margin-top: 3.0pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">h.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id">Impor<span style="letter-spacing: -.2pt;"> </span>adalah<span style="letter-spacing: -.2pt;"> </span>semua<span style="letter-spacing: -.35pt;"> </span>kegiatan<span style="letter-spacing: -.3pt;"> </span>memasukkan<span style="letter-spacing: -.35pt;"> </span>barang<span style="letter-spacing: -.45pt;"> </span>ke<span style="letter-spacing: -.3pt;"> </span>dalam<span style="letter-spacing: -.3pt;"> </span>Daerah<span style="letter-spacing: -.35pt;"> </span>Pabean<span style="letter-spacing: -.35pt;"> </span>;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.35pt; margin-right: 0cm; margin-top: 3.3pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">i.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id">Ekspor<span style="letter-spacing: -.35pt;"> </span>adalah<span style="letter-spacing: -.3pt;"> </span>semua<span style="letter-spacing: -.35pt;"> </span>kegiatan<span style="letter-spacing: -.25pt;"> </span>mengeluarkan<span style="letter-spacing: -.35pt;"> </span>barang<span style="letter-spacing: -.25pt;"> </span>ke<span style="letter-spacing: -.35pt;"> </span>luar<span style="letter-spacing: -.3pt;"> </span>Daerah<span style="letter-spacing: -.35pt;"> </span>Pabean<span style="letter-spacing: -.35pt;"> </span>;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 102%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 16.65pt; margin-top: 3.35pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 102%;"><span style="mso-list: Ignore;">j.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 102%;">Perdagangan<span style="letter-spacing: -.4pt;"> </span>adalah<span style="letter-spacing: -.35pt;"> </span>kegiatan<span style="letter-spacing: -.35pt;"> </span>usaha<span style="letter-spacing: -.35pt;"> </span>membeli<span style="letter-spacing: -.35pt;"> </span>dan<span style="letter-spacing: -.25pt;"> </span>menjual<span style="letter-spacing: -.2pt;"> </span>barang<span style="letter-spacing: -.35pt;"> </span>tampa<span style="letter-spacing: -.45pt;"> </span>mengubah<span style="letter-spacing: -.35pt;"> </span>bentuk<span style="letter-spacing: -.2pt;"> </span>atau sifatnya<span style="letter-spacing: .05pt;"> </span>;</span><span lang="id" style="line-height: 102%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.35pt; margin-right: 22.3pt; margin-top: 3.05pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">k.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Pengusaha<span style="letter-spacing: -.4pt;"> </span>adalah<span style="letter-spacing: -.2pt;"> </span>orang<span style="letter-spacing: -.35pt;"> </span>atau<span style="letter-spacing: -.45pt;"> </span>badan<span style="letter-spacing: -.35pt;"> </span>dalam<span style="letter-spacing: -.4pt;"> </span>bentuk<span style="letter-spacing: -.2pt;"> </span>apapun<span style="letter-spacing: -.2pt;"> </span>yang<span style="letter-spacing: -.35pt;"> </span>dalam<span style="letter-spacing: -.3pt;"> </span>lingkungan<span style="letter-spacing: -.4pt;"> </span>perusahaan atau pekerjaannya menghasilkan barang, mengimpor barang, mengekspor barang, melakukan usaha perdagangan, atau melakukan usaha jasa<span style="letter-spacing: -.15pt;"> </span>;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 17.0pt; margin-top: 2.95pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">l.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Pengusaha<span style="letter-spacing: -.4pt;"> </span>Kena<span style="letter-spacing: -.25pt;"> </span>Pajak<span style="letter-spacing: -.2pt;"> </span>adalah<span style="letter-spacing: -.4pt;"> </span>Pengusaha<span style="letter-spacing: -.25pt;"> </span>sebagaimana<span style="letter-spacing: -.25pt;"> </span>dimaksud<span style="letter-spacing: -.4pt;"> </span>pada<span style="letter-spacing: -.25pt;"> </span>huruf<span style="letter-spacing: -.4pt;"> </span>k<span style="letter-spacing: -.1pt;"> </span>yang<span style="letter-spacing: -.45pt;"> </span>dikenakan pajak berdasarkan undang-undang<span style="letter-spacing: .05pt;"> </span>ini.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> </div> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"> </span><br /> <div class="WordSection3"> <div class="MsoBodyText" style="line-height: 102%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 6.1pt; margin-top: 3.6pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Tidak termasuk dalam pengertian Pengusaha Kena Pajak adalah pengusaha kecil yang batasan dan ukurannya di tetapkan lebih lanjut oleh Menteri Keuangan ;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 11.35pt; margin-top: 3.0pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 105%;"><span style="mso-list: Ignore;">m.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 105%;">menghasilkan<span style="letter-spacing: -.5pt;"> </span>adalah<span style="letter-spacing: -.35pt;"> </span>kegiatan<span style="letter-spacing: -.4pt;"> </span>mengolah<span style="letter-spacing: -.35pt;"> </span>melalui<span style="letter-spacing: -.4pt;"> </span>proses<span style="letter-spacing: -.35pt;"> </span>mengubah<span style="letter-spacing: -.25pt;"> </span>bentuk<span style="letter-spacing: -.2pt;"> </span>atau<span style="letter-spacing: -.25pt;"> </span>sifat<span style="letter-spacing: -.25pt;"> </span>suatu<span style="letter-spacing: -.4pt;"> </span>barang dari bentuk aslinya menjadi barang baru atau mempunyai daya guna baru termasuk membuat, memasak, merakit, mencampur,<span style="letter-spacing: -.2pt;"> </span>mengemas,</span><span lang="id" style="line-height: 105%;"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 44.15pt; margin-top: 0cm;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">tolkan, dan menambang atau menyuruh orang atau badan lain melakukan kegiatan itu. Yang tidak termasuk dalam pengertian menghasilkan ialah :</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.7pt; margin-right: 171.0pt; margin-top: 2.05pt; mso-list: l24 level2 lfo24; tab-stops: 49.75pt; text-indent: -11.2pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">menanam atau memetik hasil pertanian atau<span style="letter-spacing: -2.0pt;"> </span>memelihara hewan<span style="letter-spacing: -.1pt;"> </span>;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-left: 49.7pt; mso-list: l24 level2 lfo24; tab-stops: 49.75pt; text-indent: -11.2pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">menangkap atau memelihara ikan<span style="letter-spacing: -.35pt;"> </span>;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.7pt; margin-right: 0cm; margin-top: 3.35pt; mso-list: l24 level2 lfo24; tab-stops: 49.75pt; text-indent: -11.2pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">3)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">mengeringkan atau menggarami makanan<span style="letter-spacing: -.5pt;"> </span>;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.7pt; margin-right: 32.0pt; margin-top: 3.3pt; mso-list: l24 level2 lfo24; tab-stops: 49.75pt; text-indent: -11.2pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">4)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">membungkus<span style="letter-spacing: -.45pt;"> </span>atau<span style="letter-spacing: -.35pt;"> </span>mengepak<span style="letter-spacing: -.1pt;"> </span>yang<span style="letter-spacing: -.25pt;"> </span>lazimnya<span style="letter-spacing: -.35pt;"> </span>terjadi<span style="letter-spacing: -.4pt;"> </span>dalam<span style="letter-spacing: -.3pt;"> </span>usaha<span style="letter-spacing: -.35pt;"> </span>perdagangan<span style="letter-spacing: -.4pt;"> </span>besar<span style="letter-spacing: -.3pt;"> </span>atau eceran<span style="letter-spacing: -.1pt;"> </span>;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 102%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.7pt; margin-right: 16.75pt; margin-top: 3.0pt; mso-list: l24 level2 lfo24; tab-stops: 49.75pt; text-indent: -11.2pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 102%;"><span style="mso-list: Ignore;">5)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 102%;">menyediakan<span style="letter-spacing: -.4pt;"> </span>makanan<span style="letter-spacing: -.4pt;"> </span>dan<span style="letter-spacing: -.35pt;"> </span>minuman<span style="letter-spacing: -.25pt;"> </span>di<span style="letter-spacing: -.35pt;"> </span>restoran,<span style="letter-spacing: -.3pt;"> </span>rumah<span style="letter-spacing: -.4pt;"> </span>penginapan,<span style="letter-spacing: -.35pt;"> </span>atau<span style="letter-spacing: -.15pt;"> </span>yang<span style="letter-spacing: -.25pt;"> </span>dilaksanakan oleh usaha<span style="letter-spacing: -.2pt;"> </span>katering</span><span lang="id" style="line-height: 102%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 21.25pt; margin-top: 5.05pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">n.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Dasar Pengenaan Pajak adalah jumlah Harga Jual, penggantian yang diminta atau yang seharusnya<span style="letter-spacing: -.35pt;"> </span>diminta<span style="letter-spacing: -.35pt;"> </span>oleh<span style="letter-spacing: -.2pt;"> </span>penjual<span style="letter-spacing: -.15pt;"> </span>atau<span style="letter-spacing: -.2pt;"> </span>pemberi<span style="letter-spacing: -.35pt;"> </span>Jasa<span style="letter-spacing: -.35pt;"> </span>atau<span style="letter-spacing: -.3pt;"> </span>Nilai<span style="letter-spacing: -.35pt;"> </span>Impor<span style="letter-spacing: -.05pt;"> </span>yang<span style="letter-spacing: -.35pt;"> </span>dipakai<span style="letter-spacing: -.4pt;"> </span>sebagai<span style="letter-spacing: -.3pt;"> </span>dasar untuk menghitung pajak yang terhutang ;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 9.8pt; margin-top: 3.0pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">o.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Harga<span style="letter-spacing: -.3pt;"> </span>Jual<span style="letter-spacing: -.35pt;"> </span>adalah<span style="letter-spacing: -.25pt;"> </span>nilai<span style="letter-spacing: -.4pt;"> </span>berupa<span style="letter-spacing: -.25pt;"> </span>uang,<span style="letter-spacing: -.3pt;"> </span>termasuk<span style="letter-spacing: -.2pt;"> </span>semua<span style="letter-spacing: -.3pt;"> </span>biaya<span style="letter-spacing: -.15pt;"> </span>yang<span style="letter-spacing: -.25pt;"> </span>diminta<span style="letter-spacing: -.3pt;"> </span>atau<span style="letter-spacing: -.25pt;"> </span>seharusnya<span style="letter-spacing: -.25pt;"> </span>diminta oleh penjual karena penyerahan Barang, tidak termasuk pajak yang dipungut menurut undang- undang ini, potongan harga yang<span style="letter-spacing: -.2pt;"> </span>dicantumkan</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <!-- AD paragraf 2 --> <br /> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="auto" data-ad-slot="4905314572" data-full-width-responsive="true" style="display: block;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <br /> <div class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 0cm; margin-top: .1pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">dalam faktur Pajak, dan harga Barang yang dikembalikan ;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.35pt; margin-right: 15.55pt; margin-top: 3.2pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 105%;"><span style="mso-list: Ignore;">p.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 105%;">Penggantian adalah nilai berupa uang, termasuk semua biaya yang diminta atau seharusnya diminta<span style="letter-spacing: -.4pt;"> </span>oleh<span style="letter-spacing: -.35pt;"> </span>pemberi<span style="letter-spacing: -.35pt;"> </span>Jasa<span style="letter-spacing: -.25pt;"> </span>karena<span style="letter-spacing: -.35pt;"> </span>penyerahan<span style="letter-spacing: -.25pt;"> </span>Jasa,<span style="letter-spacing: -.35pt;"> </span>tidak<span style="letter-spacing: -.2pt;"> </span>termasuk<span style="letter-spacing: -.15pt;"> </span>pajak<span style="letter-spacing: -.1pt;"> </span>yang<span style="letter-spacing: -.4pt;"> </span>dipungut<span style="letter-spacing: -.35pt;"> </span>menurut undang-undang ini dan potongan harga yang di cantumkan dalam faktur pajak<span style="letter-spacing: -.9pt;"> </span>;</span><span lang="id" style="line-height: 105%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 12.4pt; margin-top: 2.8pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">q.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Nilai<span style="letter-spacing: -.35pt;"> </span>Impor<span style="letter-spacing: -.4pt;"> </span>adalah<span style="letter-spacing: -.35pt;"> </span>berupa<span style="letter-spacing: -.2pt;"> </span>uang<span style="letter-spacing: -.1pt;"> </span>yang<span style="letter-spacing: -.35pt;"> </span>menjadi<span style="letter-spacing: -.3pt;"> </span>dasar<span style="letter-spacing: -.3pt;"> </span>penghitungan<span style="letter-spacing: -.35pt;"> </span>bea<span style="letter-spacing: -.2pt;"> </span>masuk<span style="letter-spacing: -.15pt;"> </span>ditambah<span style="letter-spacing: -.35pt;"> </span>pungutan lainnya yang dikenakan berdasarkan ketentuan dalam peraturan perundang- undangan Pabean untuk<span style="letter-spacing: -.2pt;"> </span>Impor<span style="letter-spacing: -.15pt;"> </span>Barang<span style="letter-spacing: -.35pt;"> </span>Kena<span style="letter-spacing: -.35pt;"> </span>Pajak,<span style="letter-spacing: -.35pt;"> </span>tidak<span style="letter-spacing: -.15pt;"> </span>termasuk<span style="letter-spacing: -.2pt;"> </span>pajak<span style="letter-spacing: -.05pt;"> </span>yang<span style="letter-spacing: -.35pt;"> </span>dipungut<span style="letter-spacing: -.35pt;"> </span>menurut<span style="letter-spacing: -.35pt;"> </span>undang-undang<span style="letter-spacing: -.2pt;"> </span>ini<span style="letter-spacing: -.45pt;"> </span>;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.35pt; margin-right: 0cm; margin-top: 2.9pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">r.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id">Pembeli adalah orang atau badan yang menerima penyerahan Barang Kena Pajak<span style="letter-spacing: -.7pt;"> </span>;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 0cm; margin-top: 3.3pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">s.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id">Penerima Jasa adalah orang atau badan yang menerima penyerahan Jasa Kena Pajak<span style="letter-spacing: -1.4pt;"> </span>;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.35pt; margin-right: 30.35pt; margin-top: 3.25pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">t.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Faktur Pajak adalah bukti pemungutan pajak yang dibuat oleh pengusaha Kena Pajak atau Direktorat<span style="letter-spacing: -.25pt;"> </span>Jenderal<span style="letter-spacing: -.35pt;"> </span>Bea<span style="letter-spacing: -.35pt;"> </span>dan<span style="letter-spacing: -.3pt;"> </span>Cukai<span style="letter-spacing: -.35pt;"> </span>pada<span style="letter-spacing: -.35pt;"> </span>saat<span style="letter-spacing: -.2pt;"> </span>penyerahan<span style="letter-spacing: -.2pt;"> </span>Barang<span style="letter-spacing: -.2pt;"> </span>Kena<span style="letter-spacing: -.35pt;"> </span>Pajak<span style="letter-spacing: -.15pt;"> </span>atau<span style="letter-spacing: -.35pt;"> </span>Jasa<span style="letter-spacing: -.3pt;"> </span>Kena Pajak atau pada saat impor Barang Kena Pajak<span style="letter-spacing: .05pt;"> </span>;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 6.55pt; margin-top: 2.95pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">u.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Pajak Masukan adalah Pajak Pertambahan Nilai yang dibayar oleh Pengusaha Kena Pajak pada waktu<span style="letter-spacing: -.35pt;"> </span>pembelian<span style="letter-spacing: -.2pt;"> </span>barang<span style="letter-spacing: -.35pt;"> </span>kena<span style="letter-spacing: -.35pt;"> </span>Pajak,<span style="letter-spacing: -.3pt;"> </span>Penerimaan<span style="letter-spacing: -.2pt;"> </span>Jasa<span style="letter-spacing: -.25pt;"> </span>Kena<span style="letter-spacing: -.2pt;"> </span>Pajak,<span style="letter-spacing: -.25pt;"> </span>atau<span style="letter-spacing: -.2pt;"> </span>impor<span style="letter-spacing: -.3pt;"> </span>Barang<span style="letter-spacing: -.35pt;"> </span>kena<span style="letter-spacing: -.3pt;"> </span>Pajak;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.4pt; margin-right: 10.5pt; margin-top: 3.0pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">v.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Pajak<span style="letter-spacing: -.2pt;"> </span>Keluaran<span style="letter-spacing: -.35pt;"> </span>adalah<span style="letter-spacing: -.35pt;"> </span>Pajak<span style="letter-spacing: -.15pt;"> </span>Pertambahan<span style="letter-spacing: -.35pt;"> </span>Nilai<span style="letter-spacing: -.15pt;"> </span>yang<span style="letter-spacing: -.35pt;"> </span>dipungut<span style="letter-spacing: -.35pt;"> </span>oleh<span style="letter-spacing: -.35pt;"> </span>Pengusaha<span style="letter-spacing: -.2pt;"> </span>Kena<span style="letter-spacing: -.35pt;"> </span>Pajak<span style="letter-spacing: -.2pt;"> </span>waktu penyerahan Barang kena Pajak atau Jasa Kena<span style="letter-spacing: .1pt;"> </span>Pajak;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 102%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.35pt; margin-right: 51.0pt; margin-top: 2.95pt; mso-list: l24 level1 lfo24; tab-stops: 36.4pt; text-indent: -13.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 102%;"><span style="mso-list: Ignore;">w.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 102%;">Masa<span style="letter-spacing: -.25pt;"> </span>Pajak<span style="letter-spacing: -.2pt;"> </span>adalah<span style="letter-spacing: -.2pt;"> </span>jangka<span style="letter-spacing: -.4pt;"> </span>waktu<span style="letter-spacing: -.2pt;"> </span>yang<span style="letter-spacing: -.35pt;"> </span>lamanya<span style="letter-spacing: -.15pt;"> </span>sama<span style="letter-spacing: -.25pt;"> </span>dengan<span style="letter-spacing: -.2pt;"> </span>satu<span style="letter-spacing: -.4pt;"> </span>bulan<span style="letter-spacing: -.35pt;"> </span>takwim,<span style="letter-spacing: -.25pt;"> </span>kecuali ditetapkan lain oleh Menteri<span style="letter-spacing: -.1pt;"> </span>Keuangan.</span><span lang="id" style="line-height: 102%;"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .3pt;"> <br /></div> <div align="center" class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 127.35pt; margin-right: 117.5pt; margin-top: .05pt; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pasal 2</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .3pt;"> <br /></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 37.35pt; margin-right: 7.2pt; margin-top: 0cm; mso-list: l8 level1 lfo23; tab-stops: 37.4pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Dalam hal Harga Jual atau Penggantian dipengaruhi oleh hubungan istimewa, maka Harga Jual atau<span style="letter-spacing: -.25pt;"> </span>Penggantian<span style="letter-spacing: -.2pt;"> </span>dihitung<span style="letter-spacing: -.25pt;"> </span>atas<span style="letter-spacing: -.35pt;"> </span>dasar<span style="letter-spacing: -.2pt;"> </span>harga<span style="letter-spacing: -.2pt;"> </span>pasar<span style="letter-spacing: -.3pt;"> </span>wajar<span style="letter-spacing: -.35pt;"> </span>pada<span style="letter-spacing: -.35pt;"> </span>saat<span style="letter-spacing: -.25pt;"> </span>penyerahan<span style="letter-spacing: -.45pt;"> </span>Barang<span style="letter-spacing: -.2pt;"> </span>Kena<span style="letter-spacing: -.2pt;"> </span>Pajak atau Jasa Kena Pajak itu<span style="letter-spacing: .15pt;"> </span>dilakukan.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 37.35pt; margin-right: 0cm; margin-top: 3.0pt; mso-list: l8 level1 lfo23; tab-stops: 37.4pt; text-indent: -14.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">(2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">Hubungan Istimewa sebagaimana dimaksud dalam ayat (1) dianggap ada<span style="letter-spacing: -1.05pt;"> </span>apabila:</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 102%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 50.05pt; margin-right: 36.55pt; margin-top: 2.6pt; mso-list: l8 level2 lfo23; tab-stops: 50.1pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 102%;"><span style="mso-list: Ignore;">a.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 102%;">dua<span style="letter-spacing: -.2pt;"> </span>atau<span style="letter-spacing: -.2pt;"> </span>lebih<span style="letter-spacing: -.35pt;"> </span>pengusaha,<span style="letter-spacing: -.15pt;"> </span>langsung<span style="letter-spacing: -.3pt;"> </span>atau<span style="letter-spacing: -.35pt;"> </span>tidak<span style="letter-spacing: -.15pt;"> </span>langsung<span style="letter-spacing: -.35pt;"> </span>berada<span style="letter-spacing: -.2pt;"> </span>di<span style="letter-spacing: -.25pt;"> </span>bawah<span style="letter-spacing: -.2pt;"> </span>pemilikan<span style="letter-spacing: -.35pt;"> </span>atau pengusaha pengusaha yang sama,<span style="letter-spacing: -.05pt;"> </span>atau</span><span lang="id" style="line-height: 102%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 50.05pt; margin-right: 11.0pt; margin-top: 3.05pt; mso-list: l8 level2 lfo23; tab-stops: 50.1pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">b.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Pengusaha<span style="letter-spacing: -.15pt;"> </span>yang<span style="letter-spacing: -.3pt;"> </span>satu<span style="letter-spacing: -.2pt;"> </span>menyertakan<span style="letter-spacing: -.45pt;"> </span>modal<span style="letter-spacing: -.3pt;"> </span>sebesar<span style="letter-spacing: -.3pt;"> </span>25%<span style="letter-spacing: -.4pt;"> </span>(dua<span style="letter-spacing: -.35pt;"> </span>puluh<span style="letter-spacing: -.2pt;"> </span>lima<span style="letter-spacing: -.2pt;"> </span>persen)<span style="letter-spacing: -.15pt;"> </span>atau<span style="letter-spacing: -.2pt;"> </span>lebih<span style="letter-spacing: -.2pt;"> </span>dari jumlah modal pada Pengusaha yang lain, atau hubungan<span style="letter-spacing: -.35pt;"> </span>antara</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 50.05pt; margin-right: 0cm; margin-top: .05pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pengusaha yang menyertakan modalnya sebesar 25% (dua puluh lima persen) atau lebih pada dua pihak atau lebih, demikian pula hubungan antara dua pihak atau</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="line-height: 10.15pt; margin-left: 50.05pt; mso-line-height-rule: exactly;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">lebih yang disebut terakhir.</span><span lang="id"><o:p></o:p></span></span></div> </div> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"> </span><br /> <div class="WordSection4"> <div align="center" class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 127.35pt; margin-right: 117.45pt; margin-top: 4.15pt; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">BAB II</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .2pt;"> <br /></div> <div align="center" class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 127.35pt; margin-right: 117.4pt; margin-top: 0cm; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">PENGUKUHAN PENGUSAHA KENA PAJAK</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .45pt;"> <br /></div> <div class="MsoBodyText" style="margin-left: 218.3pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pasal 3</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .05pt;"> <br /></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <!-- AD paragraf 2 --> <br /> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="auto" data-ad-slot="4905314572" data-full-width-responsive="true" style="display: block;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <br /> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 37.35pt; margin-right: 8.15pt; margin-top: 0cm; mso-list: l10 level1 lfo22; tab-stops: 37.4pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Pengusaha yang berdasarkan ketentuan Pasal 4 ayat (1) huruf a dan d dikenakan pajak, wajib melaporkan<span style="letter-spacing: -.4pt;"> </span>usahanya<span style="letter-spacing: -.35pt;"> </span>kepada<span style="letter-spacing: -.35pt;"> </span>Direktorat<span style="letter-spacing: -.3pt;"> </span>Jenderal<span style="letter-spacing: -.35pt;"> </span>Pajak<span style="letter-spacing: -.2pt;"> </span>di<span style="letter-spacing: -.35pt;"> </span>tempat<span style="letter-spacing: -.35pt;"> </span>pengusaha<span style="letter-spacing: -.4pt;"> </span>itu<span style="letter-spacing: -.35pt;"> </span>bertempat<span style="letter-spacing: -.15pt;"> </span>tinggal atau berkedudukan untuk dikukuhkan menjadi pengusaha Kena Pajak dalam jangka waktu yang ditentukan dengan Peraturan<span style="letter-spacing: -.15pt;"> </span>Pemerintah.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 37.35pt; margin-right: 9.8pt; margin-top: 3.0pt; mso-list: l10 level1 lfo22; tab-stops: 37.4pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Orang<span style="letter-spacing: -.35pt;"> </span>atau<span style="letter-spacing: -.35pt;"> </span>badan<span style="letter-spacing: -.2pt;"> </span>yang<span style="letter-spacing: -.35pt;"> </span>mengekspor<span style="letter-spacing: -.3pt;"> </span>barang<span style="letter-spacing: -.35pt;"> </span>dan/atau<span style="letter-spacing: -.35pt;"> </span>menyerahkan<span style="letter-spacing: -.35pt;"> </span>Barang<span style="letter-spacing: -.2pt;"> </span>Kena<span style="letter-spacing: -.2pt;"> </span>Pajak<span style="letter-spacing: -.15pt;"> </span>di<span style="letter-spacing: -.45pt;"> </span>Daerah Pabean kepada Pengusaha Kena Pajak, dapat memilih untuk dikukuhkan menjadi Pengusaha Kena Pajak di tempat orang atau badan itu bertempat tinggal atau<span style="letter-spacing: -1.2pt;"> </span>berkedudukan.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 37.35pt; margin-right: 0cm; margin-top: 3.0pt; mso-list: l10 level1 lfo22; tab-stops: 37.4pt; text-indent: -14.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">(3)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">Direktur Jenderal Pajak mengeluarkan Surat Keputusan<span style="letter-spacing: -.5pt;"> </span>Pengukuhan.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 37.35pt; margin-right: 14.55pt; margin-top: 3.2pt; mso-list: l10 level1 lfo22; tab-stops: 37.4pt; text-align: justify;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(4)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Pengusaha<span style="letter-spacing: -.4pt;"> </span>Kena<span style="letter-spacing: -.4pt;"> </span>Pajak<span style="letter-spacing: -.1pt;"> </span>yang<span style="letter-spacing: -.4pt;"> </span>tidak<span style="letter-spacing: -.2pt;"> </span>melaporkan<span style="letter-spacing: -.4pt;"> </span>usahanya<span style="letter-spacing: -.25pt;"> </span>sebagaimana<span style="letter-spacing: -.5pt;"> </span>dimaksud<span style="letter-spacing: -.35pt;"> </span>dalam<span style="letter-spacing: -.25pt;"> </span>ayat<span style="letter-spacing: -.35pt;"> </span>(1), wajib<span style="letter-spacing: -.45pt;"> </span>menyetor<span style="letter-spacing: -.3pt;"> </span>pajak<span style="letter-spacing: -.05pt;"> </span>yang<span style="letter-spacing: -.2pt;"> </span>terhutang<span style="letter-spacing: -.2pt;"> </span>dengan<span style="letter-spacing: -.2pt;"> </span>sanksi<span style="letter-spacing: -.4pt;"> </span>berupa<span style="letter-spacing: -.35pt;"> </span>denda<span style="letter-spacing: -.2pt;"> </span>administrasi<span style="letter-spacing: -.3pt;"> </span>sebesar<span style="letter-spacing: -.3pt;"> </span>2%<span style="letter-spacing: -.35pt;"> </span>(dua persen) dari Dasar Pengenaan<span style="letter-spacing: -.2pt;"> </span>Pajak.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .3pt;"> <br /></div> <div align="center" class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 127.35pt; margin-right: 117.45pt; margin-top: 0cm; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">BAB III</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .45pt;"> <br /></div> <div align="center" class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 127.35pt; margin-right: 117.5pt; margin-top: 0cm; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">OBYEK PAJAK DAN KEWAJIBAN PENCATATAN</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .2pt;"> <br /></div> <div class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 218.3pt; margin-right: 0cm; margin-top: .05pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pasal 4</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .3pt;"> <br /></div> <div class="MsoListParagraph" style="margin-top: 0cm; mso-list: l10 level2 lfo22; tab-stops: 59.95pt; text-indent: -14.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id">Pajak Pertambahan Nilai dikenakan atas<span style="letter-spacing: -.2pt;"> </span>:</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.6pt; margin-right: 32.0pt; margin-top: 2.6pt; mso-list: l10 level3 lfo22; tab-stops: 72.65pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">a.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">penyerahan<span style="letter-spacing: -.3pt;"> </span>Barang<span style="letter-spacing: -.25pt;"> </span>Kena<span style="letter-spacing: -.25pt;"> </span>Pajak<span style="letter-spacing: -.1pt;"> </span>yang<span style="letter-spacing: -.25pt;"> </span>dilakukan<span style="letter-spacing: -.5pt;"> </span>di<span style="letter-spacing: -.45pt;"> </span>Daerah<span style="letter-spacing: -.4pt;"> </span>Pabean<span style="letter-spacing: -.25pt;"> </span>dalam<span style="letter-spacing: -.2pt;"> </span>lingkungan perusahaan atau pekerjaan oleh Pengusaha yang<span style="letter-spacing: -.2pt;"> </span>:</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 85.95pt; margin-right: 0cm; margin-top: 2.25pt; mso-list: l10 level4 lfo22; tab-stops: 86.0pt; text-indent: -11.2pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id"><span style="mso-list: Ignore;">1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">menghasilkan Barang Kena Pajak tersebut<span style="letter-spacing: -.15pt;"> </span>;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 85.95pt; margin-right: 0cm; margin-top: 3.3pt; mso-list: l10 level4 lfo22; tab-stops: 86.0pt; text-indent: -11.2pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id"><span style="mso-list: Ignore;">2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">mengimpor Barang kena Pajak tersebut<span style="letter-spacing: -.2pt;"> </span>;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 85.95pt; margin-right: 34.3pt; margin-top: 3.2pt; mso-list: l10 level4 lfo22; tab-stops: 86.0pt; text-indent: -11.2pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="line-height: 103%;"><span style="mso-list: Ignore;">3)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">mempunyai<span style="letter-spacing: -.45pt;"> </span>hubungan<span style="letter-spacing: -.45pt;"> </span>istimewa<span style="letter-spacing: -.4pt;"> </span>dengan<span style="letter-spacing: -.2pt;"> </span>Pengusaha<span style="letter-spacing: -.15pt;"> </span>yang<span style="letter-spacing: -.35pt;"> </span>dimaksud<span style="letter-spacing: -.35pt;"> </span>pada<span style="letter-spacing: -.4pt;"> </span>huruf<span style="letter-spacing: -.15pt;"> </span>a angka 1) dan angka 2)<span style="letter-spacing: -.45pt;"> </span>;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 85.95pt; margin-right: 22.9pt; margin-top: 3.0pt; mso-list: l10 level4 lfo22; tab-stops: 86.0pt; text-indent: -11.2pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="line-height: 103%;"><span style="mso-list: Ignore;">4)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">bertindak<span style="letter-spacing: -.25pt;"> </span>sebagai<span style="letter-spacing: -.45pt;"> </span>penyalur<span style="letter-spacing: -.2pt;"> </span>utama<span style="letter-spacing: -.4pt;"> </span>atau<span style="letter-spacing: -.35pt;"> </span>agen<span style="letter-spacing: -.4pt;"> </span>utama<span style="letter-spacing: -.25pt;"> </span>dari<span style="letter-spacing: -.35pt;"> </span>Pengusaha<span style="letter-spacing: -.15pt;"> </span>yang<span style="letter-spacing: -.25pt;"> </span>dimaksud pada huruf a angka 1) dan angka 2)<span style="letter-spacing: -.2pt;"> </span>;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 85.95pt; margin-right: 19.15pt; margin-top: 2.95pt; mso-list: l10 level4 lfo22; tab-stops: 86.0pt; text-indent: -11.2pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="line-height: 103%;"><span style="mso-list: Ignore;">5)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">menjadi<span style="letter-spacing: -.45pt;"> </span>pemegang<span style="letter-spacing: -.4pt;"> </span>hak<span style="letter-spacing: -.15pt;"> </span>atau<span style="letter-spacing: -.35pt;"> </span>pemegang<span style="letter-spacing: -.2pt;"> </span>hak<span style="letter-spacing: -.15pt;"> </span>menggunakan<span style="letter-spacing: -.35pt;"> </span>paten<span style="letter-spacing: -.3pt;"> </span>dan<span style="letter-spacing: -.35pt;"> </span>merek<span style="letter-spacing: -.15pt;"> </span>dagang dari Barang kena Pajak tersebut ;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.6pt; margin-right: 8.95pt; margin-top: 4.95pt; mso-list: l10 level3 lfo22; tab-stops: 72.65pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">b.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">penyerahan<span style="letter-spacing: -.25pt;"> </span>Barang<span style="letter-spacing: -.25pt;"> </span>Kena<span style="letter-spacing: -.25pt;"> </span>Pajak<span style="letter-spacing: -.3pt;"> </span>kepada<span style="letter-spacing: -.4pt;"> </span>Pengusaha<span style="letter-spacing: -.2pt;"> </span>Kena<span style="letter-spacing: -.4pt;"> </span>Pajak<span style="letter-spacing: -.1pt;"> </span>yang<span style="letter-spacing: -.35pt;"> </span>dilakukan<span style="letter-spacing: -.45pt;"> </span>di<span style="letter-spacing: -.4pt;"> </span>Daerah Pabean dalam lingkungan perusahaan atau pekerjaan oleh Pengusaha yang memilih untuk dikukuhkan menjadi Pengusaha Kena Pajak<span style="letter-spacing: -.15pt;"> </span>;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.6pt; margin-right: 0cm; margin-top: 2.9pt; mso-list: l10 level3 lfo22; tab-stops: 72.65pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">c.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">impor Barang Kena<span style="letter-spacing: .05pt;"> </span>Pajak.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.6pt; margin-right: 0cm; margin-top: 3.35pt; mso-list: l10 level3 lfo22; tab-stops: 72.65pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">d.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">penyerahan Jasa Kena<span style="letter-spacing: .15pt;"> </span>Pajak.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-top: 5.35pt; mso-list: l2 level1 lfo21; tab-stops: 59.95pt; text-indent: -14.35pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">Dengan Peraturan Pemerintah :</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.6pt; margin-right: 19.4pt; margin-top: 2.5pt; mso-list: l2 level2 lfo21; tab-stops: 72.65pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 105%;"><span style="mso-list: Ignore;">a.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 105%;">Pajak<span style="letter-spacing: -.25pt;"> </span>Pertambahan<span style="letter-spacing: -.4pt;"> </span>Nilai<span style="letter-spacing: -.4pt;"> </span>dapat<span style="letter-spacing: -.3pt;"> </span>diberlakukan<span style="letter-spacing: -.4pt;"> </span>terhadap<span style="letter-spacing: -.3pt;"> </span>semua<span style="letter-spacing: -.3pt;"> </span>penyerahan<span style="letter-spacing: -.4pt;"> </span>Barang<span style="letter-spacing: -.4pt;"> </span>Kena Pajak yang dilakukan di Daerah Pabean oleh pedagang besar atau pedagang eceran dalam lingkungan perusahaan atau pekerjaannya<span style="letter-spacing: -.05pt;"> </span>;</span><span lang="id" style="line-height: 105%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.6pt; margin-right: 0cm; margin-top: 2.8pt; mso-list: l2 level2 lfo21; tab-stops: 72.65pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">b.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">diatur penyerahan jenis-jenis jasa yang dikenakan pajak Pertambahan Nilai<span style="letter-spacing: -.95pt;"> </span>;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText"> <br /></div> <div class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 214.8pt; margin-right: 0cm; margin-top: 7.4pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pasal 5</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 18.5pt; margin-top: 3.35pt; mso-list: l6 level1 lfo20; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Di<span style="letter-spacing: -.4pt;"> </span>samping<span style="letter-spacing: -.35pt;"> </span>pengenaan<span style="letter-spacing: -.35pt;"> </span>pajak<span style="letter-spacing: -.15pt;"> </span>sebagaimana<span style="letter-spacing: -.35pt;"> </span>dimaksud<span style="letter-spacing: -.15pt;"> </span>dalam<span style="letter-spacing: -.3pt;"> </span>pasal<span style="letter-spacing: -.35pt;"> </span>4,<span style="letter-spacing: -.25pt;"> </span>dikenakan<span style="letter-spacing: -.35pt;"> </span>juga<span style="letter-spacing: -.25pt;"> </span>Pajak Penjualan Atas Barang<span style="letter-spacing: -.35pt;"> </span>Mewah</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="line-height: 10.3pt; margin-left: 59.9pt; mso-line-height-rule: exactly;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">terhadap :</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.6pt; margin-right: 17.25pt; margin-top: 2.6pt; mso-list: l6 level2 lfo20; tab-stops: 72.65pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 105%;"><span style="mso-list: Ignore;">a.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 105%;">penyerahan<span style="letter-spacing: -.35pt;"> </span>Barang<span style="letter-spacing: -.3pt;"> </span>Mewah<span style="letter-spacing: -.3pt;"> </span>yang<span style="letter-spacing: -.4pt;"> </span>dilakukan<span style="letter-spacing: -.45pt;"> </span>oleh<span style="letter-spacing: -.3pt;"> </span>Pengusaha<span style="letter-spacing: -.2pt;"> </span>yang<span style="letter-spacing: -.3pt;"> </span>menghasilkan<span style="letter-spacing: -.3pt;"> </span>Barang Mewah di Daerah Pabean dalam lingkungan perusahaan atau pekerjaannya<span style="letter-spacing: -.9pt;"> </span>;</span><span lang="id" style="line-height: 105%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.6pt; margin-right: 0cm; margin-top: 2.55pt; mso-list: l6 level2 lfo20; tab-stops: 72.65pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">b.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">impor Barang Mewah.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 9.8pt; margin-top: 5.35pt; mso-list: l6 level1 lfo20; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Pajak<span style="letter-spacing: -.15pt;"> </span>Penjualan<span style="letter-spacing: -.2pt;"> </span>atas<span style="letter-spacing: -.3pt;"> </span>Barang<span style="letter-spacing: -.35pt;"> </span>Mewah<span style="letter-spacing: -.3pt;"> </span>dikenakan<span style="letter-spacing: -.35pt;"> </span>hanya<span style="letter-spacing: -.35pt;"> </span>satu<span style="letter-spacing: -.3pt;"> </span>kali<span style="letter-spacing: -.2pt;"> </span>pada<span style="letter-spacing: -.4pt;"> </span>waktu<span style="letter-spacing: -.35pt;"> </span>penyerahan<span style="letter-spacing: -.2pt;"> </span>oleh Pengusaha yang menghasilkan atau pada waktu<span style="letter-spacing: -.45pt;"> </span>impor.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> </div> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"> </span><br /> <div class="WordSection5"> <div class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 214.8pt; margin-right: 0cm; margin-top: 4.15pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pasal 6</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 33.1pt; margin-top: 3.3pt; mso-list: l12 level1 lfo19; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Setiap<span style="letter-spacing: -.25pt;"> </span>Pengusaha<span style="letter-spacing: -.25pt;"> </span>Kena<span style="letter-spacing: -.35pt;"> </span>pajak<span style="letter-spacing: -.2pt;"> </span>diwajibkan<span style="letter-spacing: -.35pt;"> </span>mencatat<span style="letter-spacing: -.25pt;"> </span>semua<span style="letter-spacing: -.35pt;"> </span>jumlah<span style="letter-spacing: -.4pt;"> </span>harga<span style="letter-spacing: -.2pt;"> </span>perolehan<span style="letter-spacing: -.45pt;"> </span>dan penyerahan<span style="letter-spacing: -.4pt;"> </span>Barang<span style="letter-spacing: -.25pt;"> </span>Kena<span style="letter-spacing: -.25pt;"> </span>Pajak<span style="letter-spacing: -.2pt;"> </span>atau<span style="letter-spacing: -.25pt;"> </span>Jasa<span style="letter-spacing: -.2pt;"> </span>Kena<span style="letter-spacing: -.25pt;"> </span>Pajak<span style="letter-spacing: -.2pt;"> </span>dalam<span style="letter-spacing: -.35pt;"> </span>pembukuan<span style="letter-spacing: -.35pt;"> </span>perusahaan.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 17.35pt; margin-top: 3.0pt; mso-list: l12 level1 lfo19; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Pada catatan dalam pembukuan itu harus dicantumkan secara terpisah dan jelas, jumlah harga perolehan dan penyerahan Barang atau Jasa yang terhutang pajak, yang tidak terhutang<span style="letter-spacing: -.2pt;"> </span>pajak,<span style="letter-spacing: -.25pt;"> </span>yang<span style="letter-spacing: -.3pt;"> </span>dikenakan<span style="letter-spacing: -.4pt;"> </span>tarif<span style="letter-spacing: -.25pt;"> </span>0%<span style="letter-spacing: -.4pt;"> </span>(nol<span style="letter-spacing: -.4pt;"> </span>persen)<span style="letter-spacing: -.1pt;"> </span>dan<span style="letter-spacing: -.2pt;"> </span>yang<span style="letter-spacing: -.2pt;"> </span>dikenakan<span style="letter-spacing: -.3pt;"> </span>Pajak<span style="letter-spacing: -.15pt;"> </span>Penjualan Atas Barang<span style="letter-spacing: -.15pt;"> </span>Mewah.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 13.9pt; margin-top: 2.9pt; mso-list: l12 level1 lfo19; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 105%;"><span style="mso-list: Ignore;">(3)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 105%;">Pengusaha yang berdasarkan Undang-undang Pajak Penghasilan 1984 memilih dikenakan pajak<span style="letter-spacing: -.3pt;"> </span>dengan<span style="letter-spacing: -.25pt;"> </span>pedoman<span style="letter-spacing: -.3pt;"> </span>norma<span style="letter-spacing: -.45pt;"> </span>penghitungan,<span style="letter-spacing: -.35pt;"> </span>sepanjang<span style="letter-spacing: -.55pt;"> </span>terhutang<span style="letter-spacing: -.3pt;"> </span>Pajak<span style="letter-spacing: -.25pt;"> </span>Pertambahan<span style="letter-spacing: -.4pt;"> </span>Nilai Barang dan Jasa, wajib membuat catatan nilai<span style="letter-spacing: -.15pt;"> </span>peredaran</span><span lang="id" style="line-height: 105%;"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="line-height: 10.25pt; margin-left: 59.9pt; mso-line-height-rule: exactly;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">bruto secara teratur, yang menjadi Dasar Pengenaan Pajak Pertambahan Nilai itu.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .05pt;"> <br /></div> <div align="center" class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 127.35pt; margin-right: 117.3pt; margin-top: 0cm; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">BAB IV</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .3pt;"> <br /></div> <div align="center" class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 127.3pt; margin-right: 117.5pt; margin-top: .05pt; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">TARIF PAJAK DAN CARA MENGHITUNG PAJAK</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .3pt;"> <br /></div> <div class="MsoBodyText" style="margin-left: 218.3pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pasal 7</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .05pt;"> <br /></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <!-- AD paragraf 2 --> <br /> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="auto" data-ad-slot="4905314572" data-full-width-responsive="true" style="display: block;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <br /> <div class="MsoListParagraph" style="margin-top: 0cm; mso-list: l17 level1 lfo18; tab-stops: 59.95pt; text-indent: -14.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; (1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">Tarif Pajak Pertambahan Nilai berjumlah 10% (sepuluh<span style="letter-spacing: -.6pt;"> </span>persen).</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-top: 3.35pt; mso-list: l17 level1 lfo18; tab-stops: 59.95pt; text-indent: -14.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; (2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">Atas ekspor Barang dikenakan dengan tarif 0% (nol<span style="letter-spacing: -.65pt;"> </span>persen).</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 27.45pt; margin-top: 3.3pt; mso-list: l17 level1 lfo18; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(3)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Dengan Peraturan Pemerintah, tarif pajak sebagaimana ditentukan dalam ayat (1) dapat diubah<span style="letter-spacing: -.25pt;"> </span>menjadi<span style="letter-spacing: -.2pt;"> </span>serendah<span style="letter-spacing: -.35pt;"> </span>-<span style="letter-spacing: -.2pt;"> </span>rendahnya<span style="letter-spacing: -.35pt;"> </span>5%<span style="letter-spacing: -.35pt;"> </span>(lima<span style="letter-spacing: -.2pt;"> </span>persen)<span style="letter-spacing: -.3pt;"> </span>dan<span style="letter-spacing: -.2pt;"> </span>setinggi-tingginya<span style="letter-spacing: -.35pt;"> </span>15%<span style="letter-spacing: -.45pt;"> </span>(lima belas<span style="letter-spacing: -.05pt;"> </span>persen).</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .45pt;"> <br /></div> <div class="MsoBodyText" style="margin-left: 214.8pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pasal 8</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 12.8pt; margin-top: 3.35pt; mso-list: l11 level1 lfo17; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Tarif<span style="letter-spacing: -.35pt;"> </span>Pajak<span style="letter-spacing: -.1pt;"> </span>Penjualan<span style="letter-spacing: -.2pt;"> </span>atas<span style="letter-spacing: -.25pt;"> </span>Barang<span style="letter-spacing: -.3pt;"> </span>Mewah<span style="letter-spacing: -.4pt;"> </span>adalah<span style="letter-spacing: -.3pt;"> </span>10%<span style="letter-spacing: -.35pt;"> </span>(sepuluh<span style="letter-spacing: -.3pt;"> </span>persen)<span style="letter-spacing: -.25pt;"> </span>dan<span style="letter-spacing: -.3pt;"> </span>20%(dua<span style="letter-spacing: -.3pt;"> </span>puluh persen).</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-top: 2.85pt; mso-list: l11 level1 lfo17; tab-stops: 59.95pt; text-indent: -14.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; (2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">Atas ekspor Barang Mewah dikenakan pajak dengan tarif 0% (nol<span style="letter-spacing: -.85pt;"> </span>persen).</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 8.15pt; margin-top: 3.2pt; mso-list: l11 level1 lfo17; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 105%;"><span style="mso-list: Ignore;">(3)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 105%;">Dengan<span style="letter-spacing: -.25pt;"> </span>Peraturan<span style="letter-spacing: -.2pt;"> </span>pemerintah<span style="letter-spacing: -.35pt;"> </span>tarif<span style="letter-spacing: -.35pt;"> </span>pajak<span style="letter-spacing: -.15pt;"> </span>sebagaimana<span style="letter-spacing: -.35pt;"> </span>ditentukan<span style="letter-spacing: -.35pt;"> </span>pada<span style="letter-spacing: -.3pt;"> </span>ayat<span style="letter-spacing: -.35pt;"> </span>(1)<span style="letter-spacing: -.3pt;"> </span>dapat<span style="letter-spacing: -.35pt;"> </span>diubah menjadi setinggi - tingginya 35% (tiga puluh lima<span style="letter-spacing: -.45pt;"> </span>persen).</span><span lang="id" style="line-height: 105%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 10.75pt; margin-top: 2.55pt; mso-list: l11 level1 lfo17; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 105%;"><span style="mso-list: Ignore;">(4)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 105%;">Dengan<span style="letter-spacing: -.45pt;"> </span>peraturan<span style="letter-spacing: -.45pt;"> </span>Pemerintah<span style="letter-spacing: -.4pt;"> </span>ditetapkan<span style="letter-spacing: -.45pt;"> </span>kelompok<span style="letter-spacing: -.25pt;"> </span>Barang<span style="letter-spacing: -.25pt;"> </span>yang<span style="letter-spacing: -.3pt;"> </span>dikenakan<span style="letter-spacing: -.5pt;"> </span>Pajak<span style="letter-spacing: -.25pt;"> </span>Penjualan Atas Barang Mewah sebagaimana dimaksud dalam ayat<span style="letter-spacing: -.3pt;"> </span>(1).</span><span lang="id" style="line-height: 105%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-top: 2.4pt; mso-list: l11 level1 lfo17; tab-stops: 59.95pt; text-indent: -14.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; (5)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">Macam<span style="letter-spacing: -.25pt;"> </span>dan<span style="letter-spacing: -.15pt;"> </span>jenis<span style="letter-spacing: -.25pt;"> </span>Barang<span style="letter-spacing: -.15pt;"> </span>yang<span style="letter-spacing: -.15pt;"> </span>dikenakan<span style="letter-spacing: -.3pt;"> </span>Pajak<span style="letter-spacing: -.1pt;"> </span>Penjualan<span style="letter-spacing: -.3pt;"> </span>Atas<span style="letter-spacing: -.25pt;"> </span>Barang<span style="letter-spacing: -.15pt;"> </span>Mewah<span style="letter-spacing: -.15pt;"> </span>menurut<span style="letter-spacing: -.25pt;"> </span>ayat</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 0cm; margin-top: .55pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">&nbsp; &nbsp; &nbsp; diatur oleh Menteri keuangan.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .25pt;"> <br /></div> <div class="MsoBodyText" style="margin-left: 214.8pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pasal 9</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 37.95pt; margin-top: 3.3pt; mso-list: l0 level1 lfo16; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Pajak Pertambahan Nilai yang terhutang dalam suatu Masa Pajak dihitung dengan mengalihkan<span style="letter-spacing: -.5pt;"> </span>tarif<span style="letter-spacing: -.25pt;"> </span>sebagaimana<span style="letter-spacing: -.25pt;"> </span>diatur<span style="letter-spacing: -.3pt;"> </span>dalam<span style="letter-spacing: -.35pt;"> </span>Pasal<span style="letter-spacing: -.2pt;"> </span>7<span style="letter-spacing: -.5pt;"> </span>dengan<span style="letter-spacing: -.4pt;"> </span>Dasar<span style="letter-spacing: -.2pt;"> </span>Pengenaan<span style="letter-spacing: -.35pt;"> </span>Pajak.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 27.95pt; margin-top: 2.85pt; mso-list: l0 level1 lfo16; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Pajak<span style="letter-spacing: -.2pt;"> </span>Masukan<span style="letter-spacing: -.4pt;"> </span>dalam<span style="letter-spacing: -.2pt;"> </span>suatu<span style="letter-spacing: -.35pt;"> </span>Masa<span style="letter-spacing: -.35pt;"> </span>Pajak<span style="letter-spacing: -.2pt;"> </span>dapat<span style="letter-spacing: -.3pt;"> </span>dikreditkan<span style="letter-spacing: -.35pt;"> </span>dengan<span style="letter-spacing: -.25pt;"> </span>Pajak<span style="letter-spacing: -.2pt;"> </span>Keluaran<span style="letter-spacing: -.35pt;"> </span>untuk masa yang<span style="letter-spacing: -.05pt;"> </span>sama.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-left: 6.45pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; (3)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Apabila<span style="letter-spacing: -.2pt;"> </span>dalam<span style="letter-spacing: -.3pt;"> </span>suatu<span style="letter-spacing: -.35pt;"> </span>Masa<span style="letter-spacing: -.2pt;"> </span>Pajak,<span style="letter-spacing: -.2pt;"> </span>Pajak<span style="letter-spacing: -.15pt;"> </span>Keluaran<span style="letter-spacing: -.2pt;"> </span>lebih<span style="letter-spacing: -.35pt;"> </span>besar<span style="letter-spacing: -.35pt;"> </span>dari<span style="letter-spacing: -.35pt;"> </span>pada<span style="letter-spacing: -.2pt;"> </span>Pajak<span style="letter-spacing: -.15pt;"> </span>Masukan,<span style="letter-spacing: -.3pt;"> </span>maka&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; selisihnya merupakan pajak yang harus dibayar oleh Pengusaha Kena<span style="letter-spacing: -.8pt;"> </span>Pajak.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-left: 6.55pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; (4)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Apabila<span style="letter-spacing: -.2pt;"> </span>dalam<span style="letter-spacing: -.3pt;"> </span>suatu<span style="letter-spacing: -.2pt;"> </span>Masa<span style="letter-spacing: -.2pt;"> </span>Pajak,<span style="letter-spacing: -.25pt;"> </span>Pajak<span style="letter-spacing: -.15pt;"> </span>Masukan<span style="letter-spacing: -.35pt;"> </span>lebih<span style="letter-spacing: -.3pt;"> </span>besar<span style="letter-spacing: -.3pt;"> </span>dari<span style="letter-spacing: -.35pt;"> </span>pada<span style="letter-spacing: -.35pt;"> </span>Pajak<span style="letter-spacing: -.15pt;"> </span>Keluaran,<span style="letter-spacing: -.3pt;"> </span>maka</span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-left: 6.55pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="line-height: 103%;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; selisihnya merupakan kelebihan-kelebihan pajak yang dapat dikompensasikan dengan pajak&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; terhutang dalam Masa Pajak berikutnya, atau<span style="letter-spacing: .15pt;"> </span>dapat</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 0cm; margin-top: .1pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">&nbsp; &nbsp; &nbsp; dikembalikan.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 6.45pt; margin-top: 3.25pt; mso-list: l0 level1 lfo16; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 105%;"><span style="mso-list: Ignore;">(5)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 105%;">Apabila dalam suatu Masa Pajak, Pengusaha Kena Pajak disamping melakukan penyerahan kena<span style="letter-spacing: -.35pt;"> </span>pajak<span style="letter-spacing: -.15pt;"> </span>juga<span style="letter-spacing: -.35pt;"> </span>melakukan<span style="letter-spacing: -.3pt;"> </span>penyerahan<span style="letter-spacing: -.35pt;"> </span>tidak<span style="letter-spacing: -.3pt;"> </span>kena<span style="letter-spacing: -.3pt;"> </span>pajak,<span style="letter-spacing: -.35pt;"> </span>sepanjang<span style="letter-spacing: -.35pt;"> </span>bagian<span style="letter-spacing: -.2pt;"> </span>penyerahan<span style="letter-spacing: -.3pt;"> </span>kena pajak itu dapat diketahui dengan pasti dari<span style="letter-spacing: -.3pt;"> </span>catatan</span><span lang="id" style="line-height: 105%;"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 6.1pt; margin-top: 0cm;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">dalam pembukuan, maka jumlah Pajak Masukan yang telah dibayar pada waktu perolehan atau pengimporan Barang Kena Pajak yang diserahkan kepada Pengusaha Kena Pajak, atau yang dipakai untuk menghasilkan Barang kena Pajak.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 8.75pt; margin-top: 2.8pt; mso-list: l0 level1 lfo16; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 105%;"><span style="mso-list: Ignore;">(6)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 105%;">Dalam hal bagian penyerahan kena pajak maupun bagian penyerahan tidak kena pajak sebagaimana<span style="letter-spacing: -.25pt;"> </span>dimaksud<span style="letter-spacing: -.25pt;"> </span>dalam<span style="letter-spacing: -.35pt;"> </span>ayat<span style="letter-spacing: -.3pt;"> </span>(5)<span style="letter-spacing: -.35pt;"> </span>tidak<span style="letter-spacing: -.2pt;"> </span>dapat<span style="letter-spacing: -.3pt;"> </span>diketahui<span style="letter-spacing: -.35pt;"> </span>dengan<span style="letter-spacing: -.25pt;"> </span>pasti,<span style="letter-spacing: -.4pt;"> </span>Menteri<span style="letter-spacing: -.35pt;"> </span>Keuangan dapat menetapkan suatu pedoman penghitungan jumlah<span style="letter-spacing: -.5pt;"> </span>Pajak</span><span lang="id" style="line-height: 105%;"><o:p></o:p></span></span></div> </div> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"> </span><br /> <div class="WordSection6"> <div class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 0cm; margin-top: 3.6pt; text-align: justify;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Masukan yang dapat dikreditkan untuk bagian penyerahan kena pajak.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 17.1pt; margin-top: 3.2pt; mso-list: l0 level1 lfo16; tab-stops: 59.95pt; text-align: justify;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(7)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Pengusaha<span style="letter-spacing: -.35pt;"> </span>yang<span style="letter-spacing: -.45pt;"> </span>berdasarkan<span style="letter-spacing: -.45pt;"> </span>Undang-undang<span style="letter-spacing: -.45pt;"> </span>Pajak<span style="letter-spacing: -.4pt;"> </span>Penghasilan<span style="letter-spacing: -.45pt;"> </span>1984<span style="letter-spacing: -.3pt;"> </span>memilih<span style="letter-spacing: -.35pt;"> </span>dikenakan pajak<span style="letter-spacing: -.3pt;"> </span>dengan<span style="letter-spacing: -.3pt;"> </span>pedoman<span style="letter-spacing: -.3pt;"> </span>Norma<span style="letter-spacing: -.4pt;"> </span>perhitungan,<span style="letter-spacing: -.35pt;"> </span>sepanjang<span style="letter-spacing: -.5pt;"> </span>terhutang<span style="letter-spacing: -.45pt;"> </span>Pajak<span style="letter-spacing: -.25pt;"> </span>Pertambahan<span style="letter-spacing: -.3pt;"> </span>Nilai, dapat mengkreditkan Pajak Masukan yang telah dibayar<span style="letter-spacing: -.5pt;"> </span>tehadap</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 9.65pt; margin-top: .25pt; text-align: justify;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pajak<span style="letter-spacing: -.3pt;"> </span>Keluaran<span style="letter-spacing: -.2pt;"> </span>yang<span style="letter-spacing: -.35pt;"> </span>harus<span style="letter-spacing: -.4pt;"> </span>dipungut,<span style="letter-spacing: -.35pt;"> </span>dengan<span style="letter-spacing: -.3pt;"> </span>mempergunakan<span style="letter-spacing: -.45pt;"> </span>pedoman<span style="letter-spacing: -.3pt;"> </span>penghitungan<span style="letter-spacing: -.45pt;"> </span>kredit Pajak Masukan yang ditetapkan dengan Keputusan Menteri<span style="letter-spacing: -.5pt;"> </span>Keuangan.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 102%; margin-left: 46.8pt; text-align: justify;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 102%;"><span style="mso-list: Ignore;">(8)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 102%;">Pajak<span style="letter-spacing: -.15pt;"> </span>masukan<span style="letter-spacing: -.35pt;"> </span>tidak<span style="letter-spacing: -.15pt;"> </span>dapat<span style="letter-spacing: -.2pt;"> </span>dikreditkan<span style="letter-spacing: -.35pt;"> </span>menurut<span style="letter-spacing: -.25pt;"> </span>cara<span style="letter-spacing: -.2pt;"> </span>yang<span style="letter-spacing: -.2pt;"> </span>diatur<span style="letter-spacing: -.3pt;"> </span>dalam<span style="letter-spacing: -.35pt;"> </span>ayat<span style="letter-spacing: -.25pt;"> </span>(2)<span style="letter-spacing: -.25pt;"> </span>bagi pengeluaran untuk<span style="letter-spacing: .15pt;"> </span>:</span><span lang="id" style="line-height: 102%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.6pt; margin-right: 16.9pt; margin-top: 2.3pt; mso-list: l0 level2 lfo16; tab-stops: 72.65pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">a.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">pembelian<span style="letter-spacing: -.4pt;"> </span>Barang<span style="letter-spacing: -.35pt;"> </span>atau<span style="letter-spacing: -.35pt;"> </span>Jasa<span style="letter-spacing: -.45pt;"> </span>sebelum<span style="letter-spacing: -.4pt;"> </span>Pengusaha<span style="letter-spacing: -.4pt;"> </span>dikukuhkan<span style="letter-spacing: -.35pt;"> </span>menjadi<span style="letter-spacing: -.35pt;"> </span>Pengusaha<span style="letter-spacing: -.35pt;"> </span>Kena Pajak<span style="letter-spacing: .1pt;"> </span>;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.6pt; margin-right: 11.5pt; margin-top: 2.95pt; mso-list: l0 level2 lfo16; tab-stops: 72.65pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">b.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">pembelian<span style="letter-spacing: -.4pt;"> </span>Barang<span style="letter-spacing: -.4pt;"> </span>dan<span style="letter-spacing: -.35pt;"> </span>pengeluaran<span style="letter-spacing: -.25pt;"> </span>biaya<span style="letter-spacing: -.25pt;"> </span>lain<span style="letter-spacing: -.25pt;"> </span>yang<span style="letter-spacing: -.35pt;"> </span>tidak<span style="letter-spacing: -.2pt;"> </span>mempunyai<span style="letter-spacing: -.4pt;"> </span>hubungan<span style="letter-spacing: -.25pt;"> </span>langsung dengan proses menghasilkan Barang Kena Pajak atau Jasa Kena Pajak<span style="letter-spacing: -.55pt;"> </span>;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.6pt; margin-right: 18.95pt; margin-top: 2.95pt; mso-list: l0 level2 lfo16; tab-stops: 72.65pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">c.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">pembelian<span style="letter-spacing: -.35pt;"> </span>dan<span style="letter-spacing: -.35pt;"> </span>pemeliharaan<span style="letter-spacing: -.35pt;"> </span>kendaraan<span style="letter-spacing: -.35pt;"> </span>bermotor<span style="letter-spacing: -.3pt;"> </span>sedan,<span style="letter-spacing: -.25pt;"> </span>jeep,<span style="letter-spacing: -.25pt;"> </span>stasion<span style="letter-spacing: -.35pt;"> </span>wagon,<span style="letter-spacing: -.25pt;"> </span>van,<span style="letter-spacing: -.35pt;"> </span>dan kombi.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoBodyText"> <br /></div> <div class="MsoBodyText" style="margin-left: 215.65pt; text-align: justify;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pasal 10</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .35pt;"> <br /></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 66.25pt; margin-right: 5.35pt; margin-top: 0cm; mso-list: l1 level1 lfo15; tab-stops: 66.3pt; text-align: justify; text-indent: -16.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Pajak Penjualan Atas Barang Mewah yang terhutang dalam suatu Masa Pajak dihitung dengan mengalihkan tarif sebagaimana diatur dalam Pasal 8, dengan Dasar Pengenaan Pajak.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 101%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 66.25pt; margin-right: 5.35pt; margin-top: .2pt; mso-list: l1 level1 lfo15; tab-stops: 66.3pt; text-align: justify; text-indent: -16.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">(2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 101%;">Pajak Penjualan Atas Barang Mewah yang sudah dibayar pada waktu perolehan atau impor Barang Mewah, tidak dapat dikreditkan dengan Pajak Pertambahan Nilai yang dipungut menurut ketentuan sebagaimana diatur dalam pasal<span style="letter-spacing: -.5pt;"> </span>7.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 98%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 66.25pt; margin-right: 5.55pt; margin-top: .3pt; mso-list: l1 level1 lfo15; tab-stops: 66.3pt; text-align: justify; text-indent: -16.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">(3)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 98%;">Pengusaha kena Pajak yang mengekspor Barang Mewah dapat meminta kembali pajak yang dibayar pada waktu perolehan Barang Mewah yang diekspor<span style="letter-spacing: -.35pt;"> </span>itu.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText"> <br /></div> <div class="MsoBodyText" style="margin-top: .15pt;"> <br /></div> <div align="center" class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 127.35pt; margin-right: 117.4pt; margin-top: 0cm; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">BAB V</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .4pt;"> <br /></div> <div align="center" class="MsoBodyText" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 127.35pt; margin-right: 117.35pt; margin-top: .05pt; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">SAAT DAN TEMPAT PAJAK TERHUTANG DAN LAPORAN PENGHITUNGAN PAJAK</span><span lang="id"><o:p></o:p></span></span></div> <div align="center" class="MsoBodyText" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 127.35pt; margin-right: 117.35pt; margin-top: .05pt; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;"><br /></span></span></div> <div class="MsoBodyText" style="margin-top: 0.5pt; text-align: center;"> <span lang="id"><o:p><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;">&nbsp;</span></o:p></span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-align: center;">Pasal 11</span></div> <div class="MsoBodyText" style="margin-top: .3pt;"> <br /></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 66.25pt; margin-right: 5.4pt; margin-top: .05pt; mso-list: l15 level1 lfo14; tab-stops: 66.3pt; text-align: justify; text-indent: -16.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Pajak yang terhutang dalam Masa Pajak terjadi pada saat penyerahan Barang kena Pajak atau Jasa kena Pajak, atau pada saat impor Barang kena<span style="letter-spacing: -.4pt;"> </span>Pajak.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 66.25pt; margin-right: 5.5pt; margin-top: .05pt; mso-list: l15 level1 lfo14; tab-stops: 66.3pt; text-align: justify; text-indent: -16.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 105%;"><span style="mso-list: Ignore;">(2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 105%;">Dalam hal pembayaran diterima sebelum penyerahan Barang kena Pajak atau Jasa Kena Pajak, maka pajak yang terhutang dalam Masa Pajak terjadi pada saat<span style="letter-spacing: -1.45pt;"> </span>pembayaran.</span><span lang="id" style="line-height: 105%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 66.25pt; margin-right: 5.5pt; margin-top: .05pt; mso-list: l15 level1 lfo14; tab-stops: 66.3pt; text-align: justify; text-indent: -16.95pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="line-height: 105%;"><br /></span></span></div> <div class="MsoBodyText" style="margin-top: 0.2pt; text-align: center;"> <span lang="id"><o:p><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;">&nbsp;</span></o:p></span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-align: justify;">Pasal 12</span></div> <div class="MsoBodyText" style="margin-top: 0.2pt; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-align: justify;"><br /></span></div> <div class="MsoListParagraph" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 66.25pt; margin-right: 5.35pt; margin-top: .3pt; mso-list: l9 level1 lfo13; tab-stops: 66.3pt; text-align: justify; text-indent: -16.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 105%;"><span style="mso-list: Ignore;">(1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 105%;">Pengusaha Kena Pajak yang menyerahkan Barang Kena Pajak, terhutang pajak di tempat tinggal atau kedudukan mereka dan/atau di tempat usaha<span style="letter-spacing: -.8pt;"> </span>dilakukan.</span><span lang="id" style="line-height: 105%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 66.25pt; margin-right: 5.35pt; margin-top: 0cm; mso-list: l9 level1 lfo13; tab-stops: 66.3pt; text-align: justify; text-indent: -16.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Atas permohonan tertulis dari Pengusaha Kena Pajak yang mempunyai lebih dari satu tempat usaha, Direktur Jenderal Pajak dapat menetapkan salah satu tempat usaha sebagai tempat pajak terhutang.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 102%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 66.25pt; margin-right: 5.35pt; margin-top: 0cm; mso-list: l9 level1 lfo13; tab-stops: 66.3pt; text-align: justify; text-indent: -16.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 102%;"><span style="mso-list: Ignore;">(3)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 102%;">Dalam hal Impor, pajak terhutang di tempat Barang Kena Pajak dimasukkan dan dipungut melalui Direktorat Jenderal Bea dan<span style="letter-spacing: .05pt;"> </span>Cukai.</span><span lang="id" style="line-height: 102%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 102%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 66.25pt; margin-right: 5.35pt; margin-top: 0cm; mso-list: l9 level1 lfo13; tab-stops: 66.3pt; text-align: justify; text-indent: -16.95pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="line-height: 102%;"><br /></span></span></div> <script async="" src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <!-- AD paragraf 2 --> <br /> <ins class="adsbygoogle" data-ad-client="ca-pub-8257817138897451" data-ad-format="auto" data-ad-slot="4905314572" data-full-width-responsive="true" style="display: block;"></ins><script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <br /> <div class="MsoListParagraph" style="line-height: 102%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 66.25pt; margin-right: 5.35pt; margin-top: 0cm; mso-list: l9 level1 lfo13; tab-stops: 66.3pt; text-align: justify; text-indent: -16.95pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="line-height: 102%;"><br /></span></span></div> <div class="MsoBodyText" style="margin-top: 0.05pt; text-align: center;"> <span lang="id"><o:p><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;">&nbsp;</span></o:p></span><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;">Pasal 13</span></div> <div class="MsoBodyText" style="margin-top: 0.05pt; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><br /></span></div> <div class="MsoListParagraph" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 21.1pt; margin-top: 2.6pt; mso-list: l4 level1 lfo12; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 105%;"><span style="mso-list: Ignore;">(1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 105%;">Setiap<span style="letter-spacing: -.25pt;"> </span>Pengusaha<span style="letter-spacing: -.25pt;"> </span>Kena<span style="letter-spacing: -.25pt;"> </span>Pajak<span style="letter-spacing: -.2pt;"> </span>wajib<span style="letter-spacing: -.25pt;"> </span>membuat<span style="letter-spacing: -.35pt;"> </span>Faktur<span style="letter-spacing: -.35pt;"> </span>Pajak<span style="letter-spacing: -.2pt;"> </span>pada<span style="letter-spacing: -.25pt;"> </span>saat<span style="letter-spacing: -.35pt;"> </span>penyerahan<span style="letter-spacing: -.35pt;"> </span>barang kena Pajak atau Jasa Kena<span style="letter-spacing: .15pt;"> </span>Pajak.</span><span lang="id" style="line-height: 105%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 33.8pt; margin-top: 2.55pt; mso-list: l4 level1 lfo12; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 105%;"><span style="mso-list: Ignore;">(2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 105%;">Apabila<span style="letter-spacing: -.3pt;"> </span>pembayaran<span style="letter-spacing: -.3pt;"> </span>diterima<span style="letter-spacing: -.3pt;"> </span>sebelum<span style="letter-spacing: -.4pt;"> </span>penyerahan<span style="letter-spacing: -.3pt;"> </span>Barang<span style="letter-spacing: -.3pt;"> </span>Kena<span style="letter-spacing: -.3pt;"> </span>Pajak<span style="letter-spacing: -.25pt;"> </span>atau<span style="letter-spacing: -.3pt;"> </span>Jasa<span style="letter-spacing: -.4pt;"> </span>Kena Pajak, Faktur Pajak dibuat pada saat<span style="letter-spacing: -.05pt;"> </span>pembayaran.</span><span lang="id" style="line-height: 105%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 6.45pt; margin-top: 2.55pt; mso-list: l4 level1 lfo12; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(3)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Menyimpang dari ayat (1) dan ayat (2), Pengusaha Kena Pajak dapat diizinkan oleh Direktur Jenderal<span style="letter-spacing: -.4pt;"> </span>Pajak<span style="letter-spacing: -.25pt;"> </span>untuk<span style="letter-spacing: -.2pt;"> </span>membuat<span style="letter-spacing: -.3pt;"> </span>satu<span style="letter-spacing: -.4pt;"> </span>Faktur<span style="letter-spacing: -.35pt;"> </span>Pajak<span style="letter-spacing: -.15pt;"> </span>meliputi<span style="letter-spacing: -.25pt;"> </span>seluruh<span style="letter-spacing: -.4pt;"> </span>penyerahan<span style="letter-spacing: -.25pt;"> </span>yang<span style="letter-spacing: -.4pt;"> </span>dilakukan kepada Pembeli Barang Kena Pajak atau Penerima Jasa Kena Pajak yang sama selama sebulan takwim setelah akhir bulan takwim yang<span style="letter-spacing: -.5pt;"> </span>bersangkutan.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 17.0pt; margin-top: 3.05pt; mso-list: l4 level1 lfo12; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(4)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Pengusaha yang berdasarkan Pasal 4 ayat(1) huruf b dikenakan pajak, hanya membuat Faktur<span style="letter-spacing: -.4pt;"> </span>Pajak<span style="letter-spacing: -.25pt;"> </span>semata-mata<span style="letter-spacing: -.25pt;"> </span>untuk<span style="letter-spacing: -.25pt;"> </span>Penyerahan<span style="letter-spacing: -.3pt;"> </span>Barang<span style="letter-spacing: -.2pt;"> </span>Kena<span style="letter-spacing: -.4pt;"> </span>Pajak<span style="letter-spacing: -.4pt;"> </span>kepada<span style="letter-spacing: -.25pt;"> </span>Pengusaha<span style="letter-spacing: -.45pt;"> </span>Kena</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> </div> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"> </span><br /> <div class="WordSection7"> <div class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 0cm; margin-top: 3.6pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pajak.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 24.0pt; margin-top: 3.2pt; mso-list: l4 level1 lfo12; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(5)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Direktorat<span style="letter-spacing: -.4pt;"> </span>Jenderal<span style="letter-spacing: -.2pt;"> </span>Bea<span style="letter-spacing: -.35pt;"> </span>dan<span style="letter-spacing: -.35pt;"> </span>Cukai<span style="letter-spacing: -.45pt;"> </span>membuat<span style="letter-spacing: -.35pt;"> </span>Faktur<span style="letter-spacing: -.3pt;"> </span>Pajak<span style="letter-spacing: -.15pt;"> </span>untuk<span style="letter-spacing: -.2pt;"> </span>setiap<span style="letter-spacing: -.35pt;"> </span>pemungutan<span style="letter-spacing: -.35pt;"> </span>pajak sebagaimana dimaksud dalam Pasal 12 ayat (3).</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-left: 21.35pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;(6)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Dalam<span style="letter-spacing: -.45pt;"> </span>Faktur<span style="letter-spacing: -.35pt;"> </span>pajak<span style="letter-spacing: -.2pt;"> </span>harus<span style="letter-spacing: -.25pt;"> </span>dicantumkan<span style="letter-spacing: -.35pt;"> </span>catatan<span style="letter-spacing: -.4pt;"> </span>tentang<span style="letter-spacing: -.4pt;"> </span>penyerahan<span style="letter-spacing: -.2pt;"> </span>yang<span style="letter-spacing: -.35pt;"> </span>dikenakan<span style="letter-spacing: -.4pt;"> </span>pajak&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; menurut undang-undang ini yang meliputi<span style="letter-spacing: -.05pt;"> </span>:</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.6pt; margin-right: 27.2pt; margin-top: 2.25pt; mso-list: l4 level2 lfo12; tab-stops: 72.65pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">a.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Nama,<span style="letter-spacing: -.3pt;"> </span>Alamat,<span style="letter-spacing: -.3pt;"> </span>dan<span style="letter-spacing: -.25pt;"> </span>Nomor<span style="letter-spacing: -.2pt;"> </span>Pokok<span style="letter-spacing: -.3pt;"> </span>Wajib<span style="letter-spacing: -.4pt;"> </span>Pajak<span style="letter-spacing: -.2pt;"> </span>Pengusaha<span style="letter-spacing: -.15pt;"> </span>yang<span style="letter-spacing: -.4pt;"> </span>menyerahkan<span style="letter-spacing: -.35pt;"> </span>Barang Kena Pajak atau JAsa Kena<span style="letter-spacing: -.3pt;"> </span>Pajak;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 102%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.6pt; margin-right: 22.05pt; margin-top: 2.95pt; mso-list: l4 level2 lfo12; tab-stops: 72.65pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 102%;"><span style="mso-list: Ignore;">b.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 102%;">Nama,<span style="letter-spacing: -.3pt;"> </span>Alamat,<span style="letter-spacing: -.25pt;"> </span>dan<span style="letter-spacing: -.2pt;"> </span>Nomor<span style="letter-spacing: -.2pt;"> </span>Pokok<span style="letter-spacing: -.3pt;"> </span>Wajib<span style="letter-spacing: -.35pt;"> </span>Pajak<span style="letter-spacing: -.15pt;"> </span>Pembelian<span style="letter-spacing: -.35pt;"> </span>Baang<span style="letter-spacing: -.2pt;"> </span>Kena<span style="letter-spacing: -.35pt;"> </span>Pajak<span style="letter-spacing: -.2pt;"> </span>atau<span style="letter-spacing: -.2pt;"> </span>Jasa Penerimaan Kena<span style="letter-spacing: .1pt;"> </span>Pajak;</span><span lang="id" style="line-height: 102%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.6pt; margin-right: 0cm; margin-top: 3.05pt; mso-list: l4 level2 lfo12; tab-stops: 72.65pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">c.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">Macam, jenis, kuantum, harga satuan, dan Jumlah Harga Jual atau<span style="letter-spacing: -1.3pt;"> </span>Penggantian;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.6pt; margin-right: 0cm; margin-top: 3.3pt; mso-list: l4 level2 lfo12; tab-stops: 72.65pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">d.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">Pajak Pertambahan Nilai Yang<span style="letter-spacing: -.05pt;"> </span>dipungut;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.6pt; margin-right: 0cm; margin-top: 3.35pt; mso-list: l4 level2 lfo12; tab-stops: 72.65pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">e.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id">Pajak Penjualan atas barang Mewah yang dipungut;</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.6pt; margin-right: 0cm; margin-top: 3.2pt; mso-list: l4 level2 lfo12; tab-stops: 72.65pt; text-indent: -10.6pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">f.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id">Tanggal<span style="letter-spacing: .05pt;"> </span>Penyerahan.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 8.6pt; margin-top: 5.35pt; mso-list: l4 level1 lfo12; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(7)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Bentuk,<span style="letter-spacing: -.4pt;"> </span>ukuran,<span style="letter-spacing: -.25pt;"> </span>pengadaan,<span style="letter-spacing: -.35pt;"> </span>serta<span style="letter-spacing: -.45pt;"> </span>tata<span style="letter-spacing: -.2pt;"> </span>cara<span style="letter-spacing: -.25pt;"> </span>penyampaian<span style="letter-spacing: -.35pt;"> </span>Faktur<span style="letter-spacing: -.3pt;"> </span>Pajak<span style="letter-spacing: -.15pt;"> </span>diatur<span style="letter-spacing: -.2pt;"> </span>lebih<span style="letter-spacing: -.2pt;"> </span>lanjut<span style="letter-spacing: -.2pt;"> </span>oleh Menteri<span style="letter-spacing: -.1pt;"> </span>Keuangan.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 12.35pt; margin-top: 2.85pt; mso-list: l4 level1 lfo12; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 105%;"><span style="mso-list: Ignore;">(8)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 105%;">Pengusaha Kena Pajak yang tidak membuat atau tidak mengisi selengkapnya Faktur Pajak menurut<span style="letter-spacing: -.35pt;"> </span>ketentuan<span style="letter-spacing: -.2pt;"> </span>sebagaimana<span style="letter-spacing: -.2pt;"> </span>dimasksud<span style="letter-spacing: -.4pt;"> </span>dalam<span style="letter-spacing: -.3pt;"> </span>ayat<span style="letter-spacing: -.25pt;"> </span>(1),<span style="letter-spacing: -.25pt;"> </span>ayat<span style="letter-spacing: -.25pt;"> </span>(2),<span style="letter-spacing: -.3pt;"> </span>dan<span style="letter-spacing: -.35pt;"> </span>ayat<span style="letter-spacing: -.25pt;"> </span>(6)<span style="letter-spacing: -.25pt;"> </span>dikenakan sanksi<span style="letter-spacing: -.15pt;"> </span>berupa<span style="letter-spacing: -.25pt;"> </span>denda<span style="letter-spacing: -.35pt;"> </span>administrasi<span style="letter-spacing: -.25pt;"> </span>sebesar<span style="letter-spacing: -.25pt;"> </span>2%<span style="letter-spacing: -.25pt;"> </span>(dua<span style="letter-spacing: -.1pt;"> </span>persen)<span style="letter-spacing: -.1pt;"> </span>dari<span style="letter-spacing: -.25pt;"> </span>Dasar<span style="letter-spacing: -.1pt;"> </span>Pengenaan<span style="letter-spacing: -.25pt;"> </span>Pajak.</span><span lang="id" style="line-height: 105%;"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .25pt;"> <br /></div> <div class="MsoBodyText" style="margin-left: 214.8pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pasal 14</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 102%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 12.4pt; margin-top: 3.35pt; mso-list: l16 level1 lfo11; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 102%;"><span style="mso-list: Ignore;">(1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 102%;">Orang<span style="letter-spacing: -.4pt;"> </span>atau<span style="letter-spacing: -.4pt;"> </span>badan<span style="letter-spacing: -.25pt;"> </span>yang<span style="letter-spacing: -.35pt;"> </span>tidak<span style="letter-spacing: -.2pt;"> </span>dikukuhkan<span style="letter-spacing: -.4pt;"> </span>menjadi<span style="letter-spacing: -.25pt;"> </span>Pengusaha<span style="letter-spacing: -.25pt;"> </span>Kena<span style="letter-spacing: -.2pt;"> </span>Pajak<span style="letter-spacing: -.25pt;"> </span>dilarang<span style="letter-spacing: -.35pt;"> </span>membuat Faktur<span style="letter-spacing: -.05pt;"> </span>Pajak.</span><span lang="id" style="line-height: 102%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 15.1pt; margin-top: 3.05pt; mso-list: l16 level1 lfo11; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Dalam hal Faktur Pajak telah dibuat, maka orang atau badan dan sebagaimana dimaksud dalam<span style="letter-spacing: -.4pt;"> </span>ayat<span style="letter-spacing: -.3pt;"> </span>(1)<span style="letter-spacing: -.3pt;"> </span>harus<span style="letter-spacing: -.25pt;"> </span>menyetorkan<span style="letter-spacing: -.35pt;"> </span>jumlah<span style="letter-spacing: -.3pt;"> </span>pajak<span style="letter-spacing: -.05pt;"> </span>yang<span style="letter-spacing: -.35pt;"> </span>tercantum<span style="letter-spacing: -.25pt;"> </span>dalam<span style="letter-spacing: -.4pt;"> </span>Faktur<span style="letter-spacing: -.25pt;"> </span>Pajak<span style="letter-spacing: -.3pt;"> </span>kepada Kas Negara dan dikenakan sanksi berupa denda<span style="letter-spacing: -.65pt;"> </span>administrasi</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 0cm; margin-top: .2pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">sebesar 2% (dua persen) dari Dasar Pengenaan Pajak.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .1pt;"> <br /></div> <div class="MsoBodyText" style="margin-left: 214.8pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pasal 15</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 5.5pt; margin-top: 3.35pt; mso-list: l7 level1 lfo10; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Pengusaha Kena Pajak wajib melaporkan penghitungan pajak sebagaimana dimaksud dalam Pasal<span style="letter-spacing: -.3pt;"> </span>9<span style="letter-spacing: -.25pt;"> </span>dan<span style="letter-spacing: -.25pt;"> </span>Pasal<span style="letter-spacing: -.3pt;"> </span>10<span style="letter-spacing: -.25pt;"> </span>kepada<span style="letter-spacing: -.25pt;"> </span>Direktorat<span style="letter-spacing: -.2pt;"> </span>Jendral<span style="letter-spacing: -.25pt;"> </span>Pajak<span style="letter-spacing: -.2pt;"> </span>dalam<span style="letter-spacing: -.2pt;"> </span>jangka<span style="letter-spacing: -.3pt;"> </span>waktu<span style="letter-spacing: -.25pt;"> </span>20<span style="letter-spacing: -.35pt;"> </span>(dua<span style="letter-spacing: -.25pt;"> </span>puluh)<span style="letter-spacing: -.1pt;"> </span>hari setelah akhir Masa Pajak dengan menggunakan Surat Pemberitahuan<span style="letter-spacing: -.7pt;"> </span>Masa.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 102%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 46.25pt; margin-top: 3.0pt; mso-list: l7 level1 lfo10; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 102%;"><span style="mso-list: Ignore;">(2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 102%;">Keterangan<span style="letter-spacing: -.4pt;"> </span>dan<span style="letter-spacing: -.25pt;"> </span>dokumen<span style="letter-spacing: -.2pt;"> </span>yang<span style="letter-spacing: -.4pt;"> </span>harus<span style="letter-spacing: -.3pt;"> </span>dicantumkan<span style="letter-spacing: -.45pt;"> </span>dan/atau<span style="letter-spacing: -.4pt;"> </span>dilampirkan<span style="letter-spacing: -.35pt;"> </span>pada<span style="letter-spacing: -.25pt;"> </span>Surat Pemberitahuan Masa ditetapkan oleh Menteri<span style="letter-spacing: -.05pt;"> </span>Keuangan.</span><span lang="id" style="line-height: 102%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 22.95pt; margin-top: 3.05pt; mso-list: l7 level1 lfo10; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 105%;"><span style="mso-list: Ignore;">(3)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 105%;">Surat Pemberitahuan Masa dianggap tidak dimasukkan jika Pengusaha Kena Pajak tidan dilaksanakan,<span style="letter-spacing: -.5pt;"> </span>atau<span style="letter-spacing: -.5pt;"> </span>tidak<span style="letter-spacing: -.3pt;"> </span>sepenuhnya<span style="letter-spacing: -.35pt;"> </span>melaksanakan<span style="letter-spacing: -.5pt;"> </span>ketentuan<span style="letter-spacing: -.35pt;"> </span>sebagaimana<span style="letter-spacing: -.5pt;"> </span>diatur<span style="letter-spacing: -.4pt;"> </span>dalam ayat (1) dan ayat<span style="letter-spacing: -.2pt;"> </span>(2).</span><span lang="id" style="line-height: 105%;"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .25pt;"> <br /></div> <div class="MsoBodyText" style="margin-left: 214.8pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pasal 16</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 14.9pt; margin-top: 3.2pt; mso-list: l25 level1 lfo9; tab-stops: 59.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Atas<span style="letter-spacing: -.45pt;"> </span>permohonan<span style="letter-spacing: -.35pt;"> </span>tertulis<span style="letter-spacing: -.45pt;"> </span>Pengusaha<span style="letter-spacing: -.25pt;"> </span>Kena<span style="letter-spacing: -.35pt;"> </span>Pajak,<span style="letter-spacing: -.4pt;"> </span>kelebihan<span style="letter-spacing: -.45pt;"> </span>pembayaran<span style="letter-spacing: -.25pt;"> </span>Pajak<span style="letter-spacing: -.1pt;"> </span>yang<span style="letter-spacing: -.25pt;"> </span>belum dikompensasikan sebagaimana dimaksud dalam Pasal 9 ayat (4), pengembaliannya dilaksanakan dalam jangka waktu sebagaimana diatur<span style="letter-spacing: -.45pt;"> </span>dalam</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 59.9pt; margin-right: 6.1pt; margin-top: .25pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Undang-undang tentang Ketentuan Umum Dan Tata Cara Perpajakan atau dalam jangka waktu lain yang ditetapkan oleh Menteri Keuangan.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 102%; margin-left: 28.55pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 102%;"><span style="mso-list: Ignore;">(2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 102%;">Kelebihan<span style="letter-spacing: -.4pt;"> </span>pembayaran<span style="letter-spacing: -.35pt;"> </span>pajak<span style="letter-spacing: -.2pt;"> </span>atas<span style="letter-spacing: -.4pt;"> </span>Barang<span style="letter-spacing: -.2pt;"> </span>yang<span style="letter-spacing: -.4pt;"> </span>diekspor<span style="letter-spacing: -.3pt;"> </span>dikembalikan<span style="letter-spacing: -.35pt;"> </span>dalam<span style="letter-spacing: -.35pt;"> </span>waktu<span style="letter-spacing: -.35pt;"> </span>satu bulan.</span><span lang="id" style="line-height: 102%;"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: 0.35pt; text-align: center;"> <br /></div> <div class="MsoBodyText" style="margin-top: 0.35pt; text-align: left;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-indent: 37.2pt;"><br /></span></div> <div class="MsoBodyText" style="margin-top: 0.35pt; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-indent: 37.2pt;">BAB VI&nbsp;</span></div> <div class="MsoBodyText" style="margin-top: 0.35pt; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-align: left; text-indent: 37.2pt;">KETENTUAN LAIN-LAIN</span></div> <div class="MsoBodyText" style="margin-top: 0.35pt; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-align: left;"><br /></span></div> <div class="MsoBodyText" style="margin-top: 0.35pt; text-align: center;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small; text-align: left;">Pasal 17</span></div> <div class="MsoBodyText" style="margin-top: .3pt;"> <br /></div> <div class="MsoBodyText" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.35pt; margin-right: 5.35pt; margin-top: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Hal-hal yang menyangkut pengertian, tata cara pemungutan dan sanksi administrasi dan sanksi pidana berkenaan dengan pelaksanaan undang-undang ini, yang secara khusus belum diatur dalam undang-undang ini, berlaku ketentuan dalam Undang-undang tentang Ketentuan Umum Dan Tata Cara Perpajakan serta peraturan perundang undangan lainnya.</span><span lang="id"><o:p></o:p></span></span></div> </div> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"> </span><br /> <div class="WordSection8"> <div class="MsoBodyText" style="line-height: 207%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 177.6pt; margin-right: 155.6pt; margin-top: 4.1pt; text-indent: 39.8pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">BAB VII KETENTUAN PERALIHAN</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 215.65pt; margin-right: 0cm; margin-top: .15pt; text-align: justify;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pasal 18</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 66.25pt; margin-right: 0cm; margin-top: .45pt; mso-list: l19 level1 lfo8; tab-stops: 66.3pt; text-align: justify; text-indent: -16.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt;"><span style="mso-list: Ignore;">(1)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id">Dengan berlakunya undang-undang ini:</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 83.2pt; margin-right: 5.35pt; margin-top: .45pt; mso-list: l19 level2 lfo8; tab-stops: 83.2pt; text-align: justify; text-indent: -16.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">a.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">semua Penyerahan Barang Kena Pajak atau Jasa Kena Pajak dan Impor Barang Kena Pajak yang telah dilakukan sebelum undang-undang ini berlaku, tetap terhutang pajak menurut Undang-undang Pajak Penjualan<span style="letter-spacing: -.25pt;"> </span>1951;</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 105%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 83.2pt; margin-right: 5.45pt; margin-top: .1pt; mso-list: l19 level2 lfo8; tab-stops: 83.2pt; text-align: justify; text-indent: -16.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 105%;"><span style="mso-list: Ignore;">b.<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 105%;">selama peraturan pelaksanaan undang-undang ini belum dikeluarkan, maka peraturan pelaksanaan yang tidak bertentangan dengan undang-undang ini yang belum dicabut dan diganti dinyatakan masih<span style="letter-spacing: -.35pt;"> </span>berlaku.</span><span lang="id" style="line-height: 105%;"><o:p></o:p></span></span></div> <div class="MsoListParagraph" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 66.25pt; margin-right: 5.5pt; margin-top: 0cm; mso-list: l19 level1 lfo8; tab-stops: 66.3pt; text-align: justify; text-indent: -16.95pt;"> <!--[if !supportLists]--><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="letter-spacing: -0.05pt; line-height: 103%;"><span style="mso-list: Ignore;">(2)<span style="font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">&nbsp;&nbsp; </span></span></span><!--[endif]--><span lang="id" style="line-height: 103%;">Ketentuan pelaksanaan sebagaimana dimaksud pada ayat (1) diatur lebih lanjut oleh Menteri<span style="letter-spacing: .05pt;"> </span>Keuangan.</span><span lang="id" style="line-height: 103%;"><o:p></o:p></span></span></div> <div class="MsoBodyText"> <br /></div> <div class="MsoBodyText" style="margin-top: .3pt;"> <br /></div> <div class="MsoBodyText" style="line-height: 207%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 181.7pt; margin-right: 155.6pt; margin-top: .05pt; text-indent: 34.55pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">BAB VIII KETENTUAN PENUTUP</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 215.65pt; margin-right: 0cm; margin-top: .15pt; text-align: justify;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pasal 19</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="line-height: 103%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.35pt; margin-right: 0cm; margin-top: .45pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Hal-hal yang belum diatur dalam Undang-undang ini diatur lebih lanjut dengan Peraturan Pemerintah.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .5pt;"> <br /></div> <div class="MsoBodyText" style="margin-left: 215.65pt; text-align: justify;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pasal 20</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.35pt; margin-right: 0cm; margin-top: .45pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Undang-undang ini dapat disebut Undang-undang Pajak Pertambahan Nilai 1984.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-top: .45pt;"> <br /></div> <div class="MsoBodyText" style="margin-left: 215.65pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Pasal 21</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.35pt; margin-right: 0cm; margin-top: .45pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Undang-undang ini mulai berlaku pada tanggal 1 Juli 1984.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="line-height: 102%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.35pt; margin-right: 0cm; margin-top: .45pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Agar supaya setiap orang mengetahuinya, memerintahkan pengundangan undang-undang ini dengan penempatannya dalam Lembaran Negara Republik Indonesia.</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText"> <br /></div> <div class="MsoBodyText" style="margin-top: .35pt;"> <br /></div> <div class="MsoBodyText" style="margin-left: 260.8pt;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;"><span lang="id" style="mso-font-width: 105%;">Disahkan di : Jakarta</span><span lang="id"><o:p></o:p></span></span></div> <div class="MsoBodyText" style="line-height: 208%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 260.9pt; margin-right: 6.1pt; margin-top: .45pt;"> <span lang="id" style="mso-font-width: 105%;"><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif; font-size: x-small;">Pada tanggal : 31 Desember 1983 PRESIDEN REPUBLIK INDONESIA, SOEHARTO</span></span></div> </div> </div> Unknownnoreply@blogger.comtag:blogger.com,1999:blog-7464309186544089799.post-24935091912115286512020-07-28T08:38:00.003+07:002020-10-08T20:41:49.342+07:00<div dir="ltr" style="text-align: left;" trbidi="on"> <div id="article-content"> <h2 style="line-height: 1.5em; margin-bottom: 1em; padding: 0px; text-align: center;"> <span style="background-color: white;"><span face="&quot;avenir next&quot;, arial, &quot;helvetica neue&quot;, helvetica, sans-serif" style="color: #333333; font-size: large;">Why Detox Should Always Be Step One</span></span></h2> <div style="color: #333333; font-family: &quot;avenir next&quot;, arial, &quot;helvetica neue&quot;, helvetica, sans-serif; line-height: 1.5em; margin-bottom: 1em; padding: 0px;"> </div> <div class="separator" style="clear: both; text-align: center;"> <a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgNfAf1Oh1-PqTfPSnREYB6GAOgI-OAqbYuR37oWrCL2VkFbmge050dV-mxFWnknanubsSAAJYMirIGJ8cSUSH3Yd4-yO00eQ4VFa_m7GAo2oCJfDqYpr7gH9ekFyK0sdzZF5-hCZ4tI-c3/s1600/1.png" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1500" data-original-width="1000" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgNfAf1Oh1-PqTfPSnREYB6GAOgI-OAqbYuR37oWrCL2VkFbmge050dV-mxFWnknanubsSAAJYMirIGJ8cSUSH3Yd4-yO00eQ4VFa_m7GAo2oCJfDqYpr7gH9ekFyK0sdzZF5-hCZ4tI-c3/s320/1.png" width="213" /></a></div> <div class="separator" style="clear: both; text-align: center;"> </div> <div style="color: #333333; font-family: &quot;avenir next&quot;, arial, &quot;helvetica neue&quot;, helvetica, sans-serif; line-height: 1.5em; margin-bottom: 1em; padding: 0px;"> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <span style="background-color: white;"><br /></span></div> <div style="color: #333333; font-family: &quot;avenir next&quot;, arial, &quot;helvetica neue&quot;, helvetica, sans-serif; line-height: 1.5em; margin-bottom: 1em; padding: 0px;"> <span style="background-color: white;"><a href="https://www.blogger.com/blog/post/edit/8953232076561155555/7349329271503243103#">Why Detox Should Always Be Step One</a>-Detox is the first step in my Today is Still the Day plan and book. We use those first two weeks of the plan to do a&nbsp;</span><a href="https://www.blogger.com/blog/post/edit/8953232076561155555/7349329271503243103#">gentle detox</a><span style="background-color: white;">. People have, over the years, questioned why this is step one. It's pretty simple - we live in a very toxic world and toxicity really messes up how our body functions.</span></div> <div class="separator" style="clear: both; text-align: center;"> <a href="https://www.blogger.com/blog/post/edit/8953232076561155555/7349329271503243103#" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="320" src="https://images-na.ssl-images-amazon.com/images/I/819m641AzwL._AC_SL1500_.jpg" width="320" /></a></div> <div style="color: #333333; font-family: &quot;avenir next&quot;, arial, &quot;helvetica neue&quot;, helvetica, sans-serif; line-height: 1.5em; margin-bottom: 1em; padding: 0px;"> <span style="background-color: white;">Recent research now shows that toxicity is implicated in a host of other conditions, including neuro-degenerative disease, obesity, autoimmune illnesses, as well as cancer, arthritis, gout, lupus, and fibromyalgia.</span></div> <div style="color: #333333; font-family: &quot;avenir next&quot;, arial, &quot;helvetica neue&quot;, helvetica, sans-serif; line-height: 1.5em; margin-bottom: 1em; padding: 0px;"> <a href="https://www.blogger.com/blog/post/edit/8953232076561155555/7349329271503243103#" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="320" src="https://images-na.ssl-images-amazon.com/images/I/81J2RfoAKEL._AC_SL1500_.jpg" width="320" /></a><span style="background-color: white;">We are inundated with toxins from fluoride in dental products and water supply to glyphosate contaminating our food supply, artificial preservatives and sweeteners, drugs, cosmetics and personal care products, flame retardants and EMF's (electromagnetic fields) from cell phones, computers and other electronics. Let's not overlook toxic emotions, thoughts, beliefs and relationships as they all impact our physical health as well.</span></div> <div style="color: #333333; font-family: &quot;avenir next&quot;, arial, &quot;helvetica neue&quot;, helvetica, sans-serif; line-height: 1.5em; margin-bottom: 1em; padding: 0px;"> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <span style="background-color: white;">Because we live in this world, we will be impacted by all or some of these to some degree. So what can we do? Plenty! We can be intentional in choosing the highest quality, organic, grass-fed and finished foods we can find and afford. A study done at the University of California found that eating organically grown food for just 6 days significantly decreased toxins in the body by an average of 60.5%. I don't know about you but that is amazing to me and seems like a very simple step to take for such an impactful result.</span></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div style="color: #333333; font-family: &quot;avenir next&quot;, arial, &quot;helvetica neue&quot;, helvetica, sans-serif; line-height: 1.5em; margin-bottom: 1em; padding: 0px;"> <span style="background-color: white;">Avoiding artificial preservatives, additives, sweeteners and fake, packaged, processed foods will go a long way to&nbsp;<a href="https://www.blogger.com/blog/post/edit/8953232076561155555/7349329271503243103#">reducing your toxic load quickly.</a></span></div> <div style="color: #333333; font-family: &quot;avenir next&quot;, arial, &quot;helvetica neue&quot;, helvetica, sans-serif; line-height: 1.5em; margin-bottom: 1em; padding: 0px;"> <span style="background-color: white;">Of course increasing clean water and fiber will help sweep toxins out of your body. Increasing intake of healthy fats including omega-3 fats like fish and krill oil, pasture butter and coconut oil and eliminating toxic fats like margarine and seed oils like canola will also help the body detoxify and heal.</span></div> <div style="color: #333333; font-family: &quot;avenir next&quot;, arial, &quot;helvetica neue&quot;, helvetica, sans-serif; line-height: 1.5em; margin-bottom: 1em; padding: 0px;"> <span style="background-color: white;">Being aware of stressful, negative, toxic emotions, thoughts and relationships and finding effective ways to deal with them, like EFT, will also reduce your toxic load.</span></div> <div style="color: #333333; font-family: &quot;avenir next&quot;, arial, &quot;helvetica neue&quot;, helvetica, sans-serif; line-height: 1.5em; margin-bottom: 1em; padding: 0px; text-align: center;"> <a href="https://www.blogger.com/blog/post/edit/8953232076561155555/7349329271503243103#"><img alt="flush out toxins" height="247" src="https://m.media-amazon.com/images/S/aplus-media/sc/0958c2f8-2521-4644-97c3-d797aa2f7924.__CR0,0,1940,1200_PT0_SX970_V1___.jpg" width="400" /></a></div> <div style="color: #333333; font-family: &quot;avenir next&quot;, arial, &quot;helvetica neue&quot;, helvetica, sans-serif; line-height: 1.5em; margin-bottom: 1em; padding: 0px;"> <span style="background-color: white;">By cleaning up your diet and lifestyle in some intentional ways, you can gently detoxify yourself and jump-start any other changes you want to make. Aren't you worth two weeks of clean eating? It is such a simple, doable step and you will be surprised by how much better you feel. I invite you to contact me and we can discuss how I might help you to do this.</span></div> </div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div id="article-resource" style="color: #333333; font-family: &quot;avenir next&quot;, arial, &quot;helvetica neue&quot;, helvetica, sans-serif;"> <div style="line-height: 1.5em; margin-bottom: 1em; padding: 0px;"> <br /></div> </div> <div style="color: #333333; font-family: &quot;avenir next&quot;, arial, &quot;helvetica neue&quot;, helvetica, sans-serif; line-height: 1.5em; margin-bottom: 1em; padding: 0px;"> <span style="background-color: white;">Article Source:&nbsp;<a href="https://www.blogger.com/blog/post/edit/8953232076561155555/7349329271503243103#" style="color: #610000;">https://EzineArticles.com/expert/Ann_Musico/51664</a></span></div> </div> Unknownnoreply@blogger.comtag:blogger.com,1999:blog-7464309186544089799.post-50684108347496162922020-07-23T22:33:00.002+07:002020-10-08T20:45:29.638+07:00<div dir="ltr" style="text-align: left;" trbidi="on"> <h1 style="clear: both; text-align: center;"><span style="font-size: xx-large;">8 Essential Oil dengan Sifat Anti Bakteri &amp; Cara Menggunakannya</span></h1> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Essential oil (minyak esensial/minyak atsiri) tidak hanya digunakan dalam aromaterapi, pijat, dan perawatan spa.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Banyak penelitian mengungkapkan manfaat essential oil untuk mengobati berbagai penyakit.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Terdapat ratusan jenis essential oil, namun hanya beberapa yang memiliki sifat antibakteri unik.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Fakta ini membuat tidak banyak orang mengetahui bahwa essential oil dapat membunuh bakteri, virus, dan jamur, mencegah sejumlah infeksi, mengobati kondisi kulit dan banyak lagi.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Kemampuan alami essential oil melawan bakteri membuatnya menjadi alternatif bagi antibiotik yang biasanya memiliki berbagai efek samping.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Menurut laporan Organisasi Kesehatan Dunia (WHO), pemakaian antibiotik berlebihan dan ceroboh, serta penggunaan antibiotik pada hewan seperti sapi yang diternakkan untuk daging dan susu, telah memicu salah satu masalah kesehatan paling serius di dunia.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Essential oil menawarkan alternatif bagi penggunaan antibiotik sekaligus mencegah terjadinya penyalahgunaan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Berikut adalah 8 (delapan) antibiotic yang memiliki kemampuan melawan bakteri.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">1. Tea tree essential oil</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Minyak ini merupakan salah satu dari sedikit essential oil yang bisa diterapkan secara langsung pada kulit tanpa harus dilarutkan dengan carrier oil (minyak pelarut).</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Tea tree essential oil terkenal karena kemampuannya mengobati berbagai kondisi kulit seperti eksim, psoriasis, jerawat dan kutil.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Juga dikenal sebagai melaleuca, minyak ini berasal dari daun tea tree, yang merupakan tumbuhan asli Australia.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Tea tree telah digunakan selama berabad-abad oleh masyarakat Aborigin di Australia sebagai antiseptik dengan cara menghancurkan daun tea tree dan menerapkannya pada luka, infeksi, dan luka bakar.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Pada tahun 1920an, tea tree mulai dikenal di luar perbatasan Australia ketika ahli kimia Arthur Penfold menerbitkan serangkaian makalah tentang sifat antiseptik yang dimilikinya.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Sejak saat itu, menyusul penelitian yang tak terhitung jumlahnya untuk meneliti manfaat tea tree oil untuk penyembuhan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Misalnya, pada tahun 2004, sebuah kajian ilmiah meneliti kemampuan tea tree oil untuk membunuh bakteri.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Penelitian menemukan minyak ini dapat digunakan sebagai pengobatan tambahan untuk luka, dan juga mungkin dapat mengobati infeksi parah yang dipicu Staphylococcus aureus.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Studi pada tahun 2013 mereplikasi efek tea tree oil pada orang yang memiliki luka yang terinfeksi dengan staphylococcus aureus.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Peserta yang diobati dengan tea tree oil mengalami percepatan waktu penyembuhan secara signifikan dibandingkan dengan mereka yang dirawat secara konvensional.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Anda dapat menggunakan tea tree oil dalam diffuser atau nebulizer untuk membantu meringankan sakit kepala dan dada sesak, hidung tersumbat serta gejala pilek atau flu lainnya.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Menghirup uap tea tree oil membantu membersihkan saluran hidung yang tersumbat serta melawan bakteri.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Anda bisa menambahkan beberapa tetes tea tree oil ke panci air panas, kemudian tutup kepala dengan handuk dan hirup uap selama lima menit atau lebih.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Tea tree oil juga memiliki sifat antijamur yang bisa menyembuhkan berbagai masalah seperti jamur kuku dan kutu air.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">2. Oregano essential oil</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Oregano sering digunakan sebagai bumbu berbagai masakan. Namun tahukah Anda, herbal ini juga menawarkan efek antibiotik yang sangat baik?</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Kemampuan antibakteri dan desinfektan oregano telah dikenal sejak jaman Yunani kuno, di mana sering digunakan untuk mengobati luka dan infeksi bakteri pada kulit.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Oregano oil memiliki kemampuan membunuh bakteri dan bahkan dapat mengontrol infeksi staphilococcus.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Minyak esensial ini juga memiliki sifat antiseptik, antivirus, antioksidan, antijamur, anti-inflamasi dan mampu menghilangkan nyeri.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Penelitian tahun 2001 yang dilakukan Georgetown University dan dipublikasikan dalam Science Daily menemukan sifat anti kuman oregano essential oil hampir sama efektifnya dengan banyak antibiotik.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Minyak ini terutama efektif memerangi kondisi seperti jamur kaki dan jamur kuku.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Untuk melakukannya, tambahkan beberapa tetes oregano essential oil dalam baskon kecil air dan rendam kaki dalam larutan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Atau, Anda dapat mengoleskannya langsung pada daerah yang terkena dengan mengencerkan satu tetes minyak esensial oregano dengan carrier oil.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Minyak juga bisa membantu meringankan infeksi sinus. Tambahkan beberapa tetes oregano essential oil ke dalam air mendidih, kemudian hirup uapnya.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Oregano oil tidak hanya memicu kerusakan pada jaringan bakteri, tetapi juga membantu meminimalkan kemampuan bakteri untuk menghasilkan racun berbahaya.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">3. Cinnamon essential oil</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Cinnamon oil (minyak kayu manis) mungkin merupakan salah satu essential oil yang memiliki sifat antibakteri terkuat.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Studi tahun 2006 yang dilakukan Loyola College’s Entomology Research Institute di Chennai, India, menguji pengaruh berbagai essential oil terhadap sejumlah bakteri, termasuk Staphylococcus aureus, Escherichia coli, Bacillus subtilis, Pseudomonas aeruginosa, dan Klebsiella pneumoniae.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Cinnamon essential oil memiliki kekuatan antibakteri melebihi beberapa essential oil seperti clove, rosemary, geranium, lime, orange, and lemon.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Penelitian lain yang dipublikasikan dalam Journal of Contemporary Dental Practice mengukur efektivitas cinnamon oil (minyak kayu manis) terhadap “planktonic E. faecalis” dalam prosedur operasi akar gigi.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Hasil penelitian menunjukkan minyak ini mampu mematikan pertumbuhan bakteri setelah tujuh hingga 14 hari dari prosedur.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Dari sini dapat disimpulkan agen antibakteri yang dimiliki cinnamon oil efektif melawan planktonik dan biofilm E. faecalis dan dapat digunakan dalam perawatan operasi akar gigi.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Anda bisa menggunakan pasta gigi dengan campuran cinnamon essential oil (minyak kayu manis) untuk melawan bakteri dalam mulut.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Gunakan cinnamon oil dalam diffuser untuk memurnikan udara dan membunuh bakteri di udara.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Cinnamon oil akan lebih efektif bila digunakan dengan agen antibakteri lain seperti tea tree, eucalytus atau clove oil, sehingga bisa mematikan hampir 99% bakteri di udara.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 12pt;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 12pt;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">4. Grapefruit essential oil</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Grapefruit essential oil juga dilaporkan menjadi antibiotik alami sangat efektif dengan kemampuan melawan sejumlah infeksi.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Studi dari University of Texas menguji grapefruit oil untuk sifat antibakteri. Para peneliti menemukan minyak ini memiliki kemampuan sebanding dengan “antibakteri topikal.”</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Sebuah studi tahun 2011 yang diterbitkan dalam International Journal of Food Science &amp; Technology melaporkan grapefruit essential oil terbukti efektif melawan berbagai strain bakteri seperti Staphylococcus aureus, Enterococcus faecalis, Staphylococcus epidermidis, Escherichia coli, Salmonella thyphimurium, Serratia marcescens, dan Proteus vulgaris.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Selain kemampuannya melawan bakteri, grapefruit essential oil mengandung sifat antimikroba yang dapat membantu mengobati dan mencegah infeksi pada luka serta menghilangkan mikroba pada ginjal dan usus.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Minyak ini mendukung fungsi endokrin, mendorong produksi empedu dan asam lambung untuk membantu sistem pencernaan, sekaligus memiliki efek stimulasi yang membuat Anda merasa lebih waspada.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Gunakan grapefruit essential oil dengan cara menghirupnya untuk membantu menghilangkan kelelahan mental, sakit kepala atau depresi, serta untuk mengaktifkan sistem limfatik untuk membersihkan racun.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">5. Clove essential oil</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Salah satu penggunaan paling terkenal clove essential oil (minyak esensial cengkeh) adalah untuk mengobati sakit gigi.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Untuk diketahui, clove oil telah digunakan untuk mengobati masalah nyeri selama ratusan tahun.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Penggunaan minyak ini sebagai obat sakit gigi pertama kali didokumentasikan pada tahun 1640, meskipun mungkin telah digunakan selama lebih dari 2.000 tahun sebagai bagian dari pengobatan homeopati.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Karena mengandung tingkat tinggi eugenol, clove essential oil terbukti sangat serbaguna dan telah diteliti secara menyeluruh sebagai alternatif untuk banyak perawatan medis modern.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Dalam uji pada 21 minyak esensial untuk melawan bakteri seperti E. coli, clove oil menempati peringkat kedua dibawah cinnamon oil.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Untuk menggunakannya sebagai obat sakit gigi, tambahkan satu tetes clove oil ke bola kapas dan tekan ke daerah yang terkena selama 15 menit.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Anda juga dapat menggunakannya secara topikal untuk mengobati berbagai kondisi kulit seperti jerawat dan kutil.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Selain itu, minyak ini bisa dihirup untuk membantu meringankan masalah pernapasan seperti pilek, batuk atau asma.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">6. Thyme essential oil</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Thyme oil memiliki sifat antibakteri, antispasmodic, antiseptik, dan memiliki kemampuan merileksasi.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Penelitian yang dilakukan Department of Food Science and Technology, University of Tennessee mengevalusi efek thyme oil melawan bakteri dalam susu dan salmonella.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Hasil yang dipublikasikan dalam International Journal of Food Microbiology menunjukkan thyme oil berpotensi digunakan sebagai pengawet antimikroba dalam makanan melalui mekanisme yang disebut “nanoemulsions.”</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Thyme oil juga memiliki kemampuan melonggarkan sistem pernapasan yang tersumbat dan menyembuhkan infeksi, sehingga membantu mempercepat penyembuhan flu dan pilek.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Minyak ini membantu pula membersihkan tubuh dari racun, sehingga memperkuat sistem kekebalan tubuh.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Selain itu, thyme oil juga digunakan untuk mengobati kondisi seperti kelelahan, gout, arthritis, luka, menstruasi, gejala pra-menopause dan gejala menopause.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Para peneliti dari Babol University of Medical Sciences di Iran menegaskan thyme oil efektif mengurangi nyeri haid dan bekerja lebih baik dari ibuprofen.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Gunakan thyme oil pada diffuser atau tambahkan beberapa tetes pada sebaskom air panas dan hirup uapnya.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">7. Lemongrass essential oil</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Lemongrass essential oil (minyak esensial serai) diketahui memiliki sifat antibakteri kuat.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Sementara memiliki aroma tidak sekuat lemon essential oil, yang biasa digunakan dalam pembersih antibakteri, namun lemongrass oil memiliki kemampuan tak kurang kuat.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Minyal ini mampu menghambat pertumbuhan bakteri baik secara eksternal dan internal, melawan infeksi bakteri, masalah kulit, bau badan dan bahkan keracunan makanan, berkat citral dan limonene yang dikandungnya.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Lemongrass oil yang dicampur dengan carrier oil bisa digunakan sebagai pembersih wajah alami karena memiliki sifat antiseptik dan astringent untuk membuat warna kulit lebih merata.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Usapkan lemongrass oil ke kulit kepala untuk mengurangi nyeri akibat sakit kepala, atau oleskan pada tubuh untuk meringankan nyeri otot .</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Minyak ini membantu meningkatkan sirkulasi darah, menghilangkan kram, sakit punggung dan kejang otot.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Jika mengalami kutu air, gosokkan ke kaki untuk membantu menghambat pertumbuhan jamur.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">8. Bergamot essential oil</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Bergamot essential oil memiliki aroma citrus (jeruk) yang segar serta sifat antibakteri yang kuat.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <a href="http://www.essenzo.co.id/#/home?ref=Agusb782&amp;funnel=EssenzoHome9" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;" target="_blank"><img alt="www.essenzo.co.id/#/home?ref=Agusb782&amp;funnel=EssenzoHome9" border="0" height="7" 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style="cursor: move; text-align: left;" width="200" /></a><span style="font-family: &quot;arial&quot; , sans-serif;">Orang Italia telah lama mengakui potensi obat bergamot dan menggunakannya untuk mengobati cacingan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Minyak ini telah lama digunakan untuk menyembuhkan luka, mengurangi nyeri akibat sakit kepala, mengurangi ketegangan otot serta untuk membunuh bakteri.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Bergamot essential oil juga diketahui efektif melawan beberapa jenis bakteri, serta melawan infeksi seperti endokarditis, meningitis, dan infeksi saluran kemih.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Bergamot essential oil dapat pula membantu mereka yang menderita kondisi seperti cold sore, herpes dan bisul mulut.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Minyak ini bahkan bisa menyembuhkan dan mencegah jerawat.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Orang yang mengalami infeksi saluran kemih, bisa mendapatkan manfaat dari bergamot oil dengan menggosokkan minyak yang telah diencerkan dengan carrier oil ke perut dan tenggorokan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Tambahkan pula beberapa tetes bergamot oil ke diffuser untuk mendapatkan berbagai manfaatnya.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;"><span></span></span></div> <div class="MsoNormal" style="line-height: normal;"> <br /></div> <br /></div> Unknownnoreply@blogger.comtag:blogger.com,1999:blog-7464309186544089799.post-29461910544932377082020-07-22T22:56:00.002+07:002020-07-23T22:33:24.859+07:00<div dir="ltr" style="text-align: left;" trbidi="on"> <div class="separator" style="clear: both; text-align: center;"> </div> <h2 style="margin-left: 1em; margin-right: 1em;"> <span style="font-size: x-large;"><br /><div style="text-align: center;"> <b><span style="color: #660000;">Chocolate Delight</span></b></div> </span></h2> <div style="margin-left: 1em; margin-right: 1em;"> <a href="https://alogada.blogspot.com/2020/07/chocolate-delight.html" target="_blank"><img alt="https://alogada.blogspot.com/2020/07/chocolate-delight.html" src="https://www.kimscravings.com/wp-content/uploads/2019/12/chocolate-delight-6-640x959.jpg" /></a></div> <br /> <br /> <span style="background-color: white; color: #414042; font-family: &quot;noto serif&quot; , &quot;georgia&quot; , &quot;times new roman&quot; , &quot;times&quot; , serif; font-size: 15.4px; font-style: italic;"><a href="https://alogada.blogspot.com/2020/07/chocolate-delight.html" target="_blank">Chocolate Delight</a> is a layered pudding dessert that looks impressive and tastes amazing, but is so easy to whip up! It's made with a pecan cookie crust that's topped with&nbsp;layers of cheesecake filling, pudding, and Cool Whip. This chocolate layered dessert is perfect for all of the chocolate lovers in your life!</span><br /> <span style="background-color: white; color: #414042; font-family: &quot;noto serif&quot; , &quot;georgia&quot; , &quot;times new roman&quot; , &quot;times&quot; , serif; font-size: 15.4px; font-style: italic;"><br /></span> <br /> <div class="separator" style="clear: both; text-align: center;"> <a href="https://www.kimscravings.com/wp-content/uploads/2019/12/chocolate-delight-3-640x959.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img alt="chocolate delight in a 9x13-inch dish topped with chocolate shavings" border="0" src="https://www.kimscravings.com/wp-content/uploads/2019/12/chocolate-delight-3-640x959.jpg" /></a></div> <span style="background-color: white; color: #414042; font-family: &quot;noto serif&quot; , &quot;georgia&quot; , &quot;times new roman&quot; , &quot;times&quot; , serif; font-size: 15.4px; font-style: italic;"><span style="font-family: &quot;source sans pro&quot; , &quot;arial&quot; , &quot;helvetica&quot; , &quot;geneva&quot; , sans-serif; font-size: 18px; font-weight: bold;"><br /></span></span> <span style="background-color: white; color: #414042; font-family: &quot;noto serif&quot; , &quot;georgia&quot; , &quot;times new roman&quot; , &quot;times&quot; , serif; font-size: 15.4px; font-style: italic;"><span style="font-family: &quot;source sans pro&quot; , &quot;arial&quot; , &quot;helvetica&quot; , &quot;geneva&quot; , sans-serif; font-size: 18px; font-weight: bold;">Ingredients</span></span><br /> <div class="wprm-recipe-ingredient-group" style="background: rgb(255, 255, 255); border: 0px; box-sizing: border-box; color: #333333; font-family: &quot;Noto Serif&quot;, Georgia, &quot;Times New Roman&quot;, Times, serif; font-size: 14px; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> <div class="wprm-recipe-group-name wprm-recipe-ingredient-group-name" style="background: transparent; border: 0px; box-sizing: border-box; color: rgb(65, 64, 66) !important; font-family: proxima_nova, Arial, Helvetica, Geneva, sans-serif !important; font-size: 12px !important; font-style: inherit; font-weight: 700; letter-spacing: 0.15em !important; line-height: inherit; margin: 3px 0px; outline: 0px; padding: 0px; text-transform: uppercase !important; vertical-align: baseline;"> FOR THE CRUST:</div> <ul class="wprm-recipe-ingredients" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; list-style: none; margin-block-end: 0px; margin-block-start: 0px; margin: 0px; outline: 0px; padding-inline-start: 0px; padding: 0px; vertical-align: baseline;"> <li class="wprm-recipe-ingredient wprm-list-checkbox-container" style="background: 0px 0px; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 1em; font-style: inherit; font-weight: inherit; line-height: inherit; list-style-position: inside; list-style-type: none; margin: 0px 0px 0px 10px; outline: 0px; padding: 0px; position: relative; vertical-align: baseline;"><span class="wprm-list-checkbox" style="background: url(&quot;https://www.kimscravings.com/wp-content/plugins/wp-recipe-maker/assets/icons/checkbox-empty.svg&quot;) left bottom / 0.9em no-repeat transparent; border: 0px; box-sizing: border-box; content: &quot;&quot;; display: inline-block; float: left; font-family: inherit; font-style: inherit; font-weight: inherit; height: 1.1em; line-height: inherit; margin: 0px 0px 0px -1.5em; outline: 0px; padding: 0px 0px 0px 1.5em; vertical-align: baseline; width: 1em;"></span><span class="wprm-recipe-ingredient-amount" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">1 1/2</span>&nbsp;<span class="wprm-recipe-ingredient-unit" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">cups</span>&nbsp;<span class="wprm-recipe-ingredient-name" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">all-purpose flour</span></li> <li class="wprm-recipe-ingredient wprm-list-checkbox-container" style="background: 0px 0px; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 1em; font-style: inherit; font-weight: inherit; line-height: inherit; list-style-position: inside; list-style-type: none; margin: 0px 0px 0px 10px; outline: 0px; padding: 0px; position: relative; vertical-align: baseline;"><span class="wprm-list-checkbox" style="background: url(&quot;https://www.kimscravings.com/wp-content/plugins/wp-recipe-maker/assets/icons/checkbox-empty.svg&quot;) left bottom / 0.9em no-repeat transparent; border: 0px; box-sizing: border-box; content: &quot;&quot;; display: inline-block; float: left; font-family: inherit; font-style: inherit; font-weight: inherit; height: 1.1em; line-height: inherit; margin: 0px 0px 0px -1.5em; outline: 0px; padding: 0px 0px 0px 1.5em; vertical-align: baseline; width: 1em;"></span><span class="wprm-recipe-ingredient-amount" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">3/4</span>&nbsp;<span class="wprm-recipe-ingredient-unit" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">cup</span>&nbsp;<span class="wprm-recipe-ingredient-name" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">butter,</span>&nbsp;<span class="wprm-recipe-ingredient-notes" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">melted</span></li> <li class="wprm-recipe-ingredient wprm-list-checkbox-container" style="background: 0px 0px; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 1em; font-style: inherit; font-weight: inherit; line-height: inherit; list-style-position: inside; list-style-type: none; margin: 0px 0px 0px 10px; outline: 0px; padding: 0px; position: relative; vertical-align: baseline;"><span class="wprm-list-checkbox" style="background: url(&quot;https://www.kimscravings.com/wp-content/plugins/wp-recipe-maker/assets/icons/checkbox-empty.svg&quot;) left bottom / 0.9em no-repeat transparent; border: 0px; box-sizing: border-box; content: &quot;&quot;; display: inline-block; float: left; font-family: inherit; font-style: inherit; font-weight: inherit; height: 1.1em; line-height: inherit; margin: 0px 0px 0px -1.5em; outline: 0px; padding: 0px 0px 0px 1.5em; vertical-align: baseline; width: 1em;"></span><span class="wprm-recipe-ingredient-amount" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">1</span>&nbsp;<span class="wprm-recipe-ingredient-unit" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">cup</span>&nbsp;<span class="wprm-recipe-ingredient-name" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">pecans,</span>&nbsp;<span class="wprm-recipe-ingredient-notes" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">finely chopped</span></li> </ul> </div> <div class="wprm-recipe-ingredient-group" style="background: rgb(255, 255, 255); border: 0px; box-sizing: border-box; color: #333333; font-family: &quot;Noto Serif&quot;, Georgia, &quot;Times New Roman&quot;, Times, serif; font-size: 14px; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> <div class="wprm-recipe-group-name wprm-recipe-ingredient-group-name" style="background: transparent; border: 0px; box-sizing: border-box; color: rgb(65, 64, 66) !important; font-family: proxima_nova, Arial, Helvetica, Geneva, sans-serif !important; font-size: 12px !important; font-style: inherit; font-weight: 700; letter-spacing: 0.15em !important; line-height: inherit; margin: 3px 0px; outline: 0px; padding: 0px; text-transform: uppercase !important; vertical-align: baseline;"> FOR THE FIRST LAYER:</div> <ul class="wprm-recipe-ingredients" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; list-style: none; margin-block-end: 0px; margin-block-start: 0px; margin: 0px; outline: 0px; padding-inline-start: 0px; padding: 0px; vertical-align: baseline;"> <li class="wprm-recipe-ingredient wprm-list-checkbox-container" style="background: 0px 0px; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 1em; font-style: inherit; font-weight: inherit; line-height: inherit; list-style-position: inside; list-style-type: none; margin: 0px 0px 0px 10px; outline: 0px; padding: 0px; position: relative; vertical-align: baseline;"><span class="wprm-list-checkbox" style="background: url(&quot;https://www.kimscravings.com/wp-content/plugins/wp-recipe-maker/assets/icons/checkbox-empty.svg&quot;) left bottom / 0.9em no-repeat transparent; border: 0px; box-sizing: border-box; content: &quot;&quot;; display: inline-block; float: left; font-family: inherit; font-style: inherit; font-weight: inherit; height: 1.1em; line-height: inherit; margin: 0px 0px 0px -1.5em; outline: 0px; padding: 0px 0px 0px 1.5em; vertical-align: baseline; width: 1em;"></span><span class="wprm-recipe-ingredient-amount" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">1</span>&nbsp;<span class="wprm-recipe-ingredient-name" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">(8 oz) package cream cheese, room temperature for easier mixing</span></li> <li class="wprm-recipe-ingredient wprm-list-checkbox-container" style="background: 0px 0px; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 1em; font-style: inherit; font-weight: inherit; line-height: inherit; list-style-position: inside; list-style-type: none; margin: 0px 0px 0px 10px; outline: 0px; padding: 0px; position: relative; vertical-align: baseline;"><span class="wprm-list-checkbox" style="background: url(&quot;https://www.kimscravings.com/wp-content/plugins/wp-recipe-maker/assets/icons/checkbox-empty.svg&quot;) left bottom / 0.9em no-repeat transparent; border: 0px; box-sizing: border-box; content: &quot;&quot;; display: inline-block; float: left; font-family: inherit; font-style: inherit; font-weight: inherit; height: 1.1em; line-height: inherit; margin: 0px 0px 0px -1.5em; outline: 0px; padding: 0px 0px 0px 1.5em; vertical-align: baseline; width: 1em;"></span><span class="wprm-recipe-ingredient-amount" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">1</span>&nbsp;<span class="wprm-recipe-ingredient-unit" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">cup</span>&nbsp;<span class="wprm-recipe-ingredient-name" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">confectioners' powdered sugar</span></li> <li class="wprm-recipe-ingredient wprm-list-checkbox-container" style="background: 0px 0px; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 1em; font-style: inherit; font-weight: inherit; line-height: inherit; list-style-position: inside; list-style-type: none; margin: 0px 0px 0px 10px; outline: 0px; padding: 0px; position: relative; vertical-align: baseline;"><span class="wprm-list-checkbox" style="background: url(&quot;https://www.kimscravings.com/wp-content/plugins/wp-recipe-maker/assets/icons/checkbox-empty.svg&quot;) left bottom / 0.9em no-repeat transparent; border: 0px; box-sizing: border-box; content: &quot;&quot;; display: inline-block; float: left; font-family: inherit; font-style: inherit; font-weight: inherit; height: 1.1em; line-height: inherit; margin: 0px 0px 0px -1.5em; outline: 0px; padding: 0px 0px 0px 1.5em; vertical-align: baseline; width: 1em;"></span><span class="wprm-recipe-ingredient-amount" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">1</span>&nbsp;<span class="wprm-recipe-ingredient-unit" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">cup</span>&nbsp;<span class="wprm-recipe-ingredient-name" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Cool Whip</span></li> </ul> </div> <br /> <div class="wprm-recipe-ingredient-group" style="background: rgb(255, 255, 255); border: 0px; box-sizing: border-box; color: #333333; font-family: &quot;Noto Serif&quot;, Georgia, &quot;Times New Roman&quot;, Times, serif; font-size: 14px; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> </div> <br /> <div class="wprm-recipe-ingredient-group" style="-webkit-text-stroke-width: 0px; background: rgb(255, 255, 255); border: 0px; box-sizing: border-box; font-family: &quot;Noto Serif&quot;, Georgia, &quot;Times New Roman&quot;, Times, serif; font-style: normal; font-variant-caps: normal; font-variant-ligatures: normal; font-weight: 400; letter-spacing: normal; line-height: inherit; margin: 0px; orphans: 2; outline: 0px; padding: 0px; text-align: left; text-decoration-color: initial; text-decoration-style: initial; text-indent: 0px; text-transform: none; vertical-align: baseline; white-space: normal; widows: 2; word-spacing: 0px;"> <div class="wprm-recipe-group-name wprm-recipe-ingredient-group-name" style="background: transparent; border: 0px; box-sizing: border-box; color: rgb(65, 64, 66) !important; font-family: proxima_nova, Arial, Helvetica, Geneva, sans-serif !important; font-size: 12px !important; font-style: inherit; font-weight: 700; letter-spacing: 0.15em !important; line-height: inherit; margin: 3px 0px; outline: 0px; padding: 0px; text-align: left; text-transform: uppercase !important; vertical-align: baseline; white-space: normal;"> FOR THE SECOND LAYER:</div> <ul class="wprm-recipe-ingredients" style="background: transparent; border: 0px; box-sizing: border-box; color: #333333; font-family: inherit; font-size: 14px; font-style: inherit; font-weight: inherit; line-height: inherit; list-style: none; margin-block-end: 0px; margin-block-start: 0px; margin: 0px; outline: 0px; padding-inline-start: 0px; padding: 0px; vertical-align: baseline; white-space: normal;"> <li class="wprm-recipe-ingredient wprm-list-checkbox-container" style="background: 0px 0px; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 1em; font-style: inherit; font-weight: inherit; line-height: inherit; list-style-position: inside; list-style-type: none; margin: 0px 0px 0px 10px; outline: 0px; padding: 0px; position: relative; vertical-align: baseline; white-space: normal;"><span class="wprm-list-checkbox" style="background: url(&quot;https://www.kimscravings.com/wp-content/plugins/wp-recipe-maker/assets/icons/checkbox-empty.svg&quot;) left bottom / 0.9em no-repeat transparent; border: 0px; box-sizing: border-box; content: &quot;&quot;; display: inline-block; float: left; font-family: inherit; font-size: 14px; font-style: inherit; font-weight: inherit; height: 1.1em; line-height: inherit; margin: 0px 0px 0px -1.5em; outline: 0px; padding: 0px 0px 0px 1.5em; vertical-align: baseline; white-space: normal; width: 1em;"></span><span class="wprm-recipe-ingredient-amount" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 14px; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline; white-space: normal;">1</span>&nbsp;<span class="wprm-recipe-ingredient-name" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 14px; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline; white-space: normal;">(3.4 oz) package vanilla instant pudding</span></li> <li class="wprm-recipe-ingredient wprm-list-checkbox-container" style="background: 0px 0px; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 1em; font-style: inherit; font-weight: inherit; line-height: inherit; list-style-position: inside; list-style-type: none; margin: 0px 0px 0px 10px; outline: 0px; padding: 0px; position: relative; vertical-align: baseline; white-space: normal;"><span class="wprm-list-checkbox" style="background: url(&quot;https://www.kimscravings.com/wp-content/plugins/wp-recipe-maker/assets/icons/checkbox-empty.svg&quot;) left bottom / 0.9em no-repeat transparent; border: 0px; box-sizing: border-box; content: &quot;&quot;; display: inline-block; float: left; font-family: inherit; font-size: 14px; font-style: inherit; font-weight: inherit; height: 1.1em; line-height: inherit; margin: 0px 0px 0px -1.5em; outline: 0px; padding: 0px 0px 0px 1.5em; vertical-align: baseline; white-space: normal; width: 1em;"></span><span class="wprm-recipe-ingredient-amount" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 14px; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline; white-space: normal;">1</span>&nbsp;<span class="wprm-recipe-ingredient-name" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 14px; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline; white-space: normal;">(3.4 oz) package chocolate instant pudding</span></li> <li class="wprm-recipe-ingredient wprm-list-checkbox-container" style="background: 0px 0px; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 1em; font-style: inherit; font-weight: inherit; line-height: inherit; list-style-position: inside; list-style-type: none; margin: 0px 0px 0px 10px; outline: 0px; padding: 0px; position: relative; vertical-align: baseline; white-space: normal;"><span class="wprm-list-checkbox" style="background: url(&quot;https://www.kimscravings.com/wp-content/plugins/wp-recipe-maker/assets/icons/checkbox-empty.svg&quot;) left bottom / 0.9em no-repeat transparent; border: 0px; box-sizing: border-box; content: &quot;&quot;; display: inline-block; float: left; font-family: inherit; font-size: 14px; font-style: inherit; font-weight: inherit; height: 1.1em; line-height: inherit; margin: 0px 0px 0px -1.5em; outline: 0px; padding: 0px 0px 0px 1.5em; vertical-align: baseline; white-space: normal; width: 1em;"></span><span class="wprm-recipe-ingredient-amount" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 14px; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline; white-space: normal;">3</span>&nbsp;<span class="wprm-recipe-ingredient-unit" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 14px; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline; white-space: normal;">cups</span>&nbsp;<span class="wprm-recipe-ingredient-name" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 14px; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline; white-space: normal;">whole milk</span></li> </ul> <div style="color: #333333; font-size: 14px;"> <br /></div> <div> <a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhLCpNN8DGLtgWTj-lNMDSdTM6q9ZobMpWsX8PCzblQ_h53F9qSal09oCBwYskWt4QP4xJDylgLgErYq-Ul-D3BVE7NKCJtbUfjols9zN6jKrKQrvARHrSCGlh3fEp8wlBXvfDo70D3yfLo/s1600/ingridient+chocolate.JPG" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" data-original-height="391" data-original-width="215" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhLCpNN8DGLtgWTj-lNMDSdTM6q9ZobMpWsX8PCzblQ_h53F9qSal09oCBwYskWt4QP4xJDylgLgErYq-Ul-D3BVE7NKCJtbUfjols9zN6jKrKQrvARHrSCGlh3fEp8wlBXvfDo70D3yfLo/s320/ingridient+chocolate.JPG" width="175" /></a><br /> <div class="wprm-recipe-header wprm-color-header" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border: 0px; box-sizing: border-box; color: rgb(65, 64, 66) !important; font-family: &quot;Source Sans Pro&quot;, Arial, Helvetica, Geneva, sans-serif; font-size: 18px !important; font-weight: bold; line-height: inherit; margin: 0px 0px 10px; outline: 0px; padding: 0px; vertical-align: baseline;"> <br /> Instructions</div> <div class="wprm-recipe-instruction-group" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border: 0px; box-sizing: border-box; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> <ol class="wprm-recipe-instructions" style="background: transparent; border: 0px; box-sizing: border-box; color: #333333; font-family: inherit; font-size: 14px; font-style: inherit; font-weight: inherit; line-height: inherit; list-style: none; margin-block-end: 0px; margin-block-start: 0px; margin: 0px; outline: 0px; padding-inline-start: 0px; padding: 0px; vertical-align: baseline;"> <li class="wprm-recipe-instruction" style="background: 0px 0px; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 1em; font-style: inherit; font-weight: inherit; line-height: inherit; list-style-position: outside; list-style-type: decimal; margin: 0px 0px 0px 30px; outline: 0px; padding: 0px; position: relative; vertical-align: baseline;"><div class="wprm-recipe-instruction-text" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> <div style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 1em; font-style: inherit; font-weight: inherit; line-height: inherit; outline: 0px; padding: 0px; vertical-align: baseline;"> Crust layer: Mix flour, butter and pecans and press into the bottom of a 9 X 13-inch dish or pan. Bake at 325°F for 25 minutes. Remove from oven and cool completely.</div> </div> </li> <li class="wprm-recipe-instruction" style="background: 0px 0px; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 1em; font-style: inherit; font-weight: inherit; line-height: inherit; list-style-position: outside; list-style-type: decimal; margin: 0px 0px 0px 30px; outline: 0px; padding: 0px; position: relative; vertical-align: baseline;"><div class="wprm-recipe-instruction-text" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> <div style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 1em; font-style: inherit; font-weight: inherit; line-height: inherit; outline: 0px; padding: 0px; vertical-align: baseline;"> For the bottom layer over crust, mix cream cheese, powdered sugar and 1 cup Cool Whip. This is easiest to mix with an electric mixer. Spread over crust. Chill each layer for about 20 minutes in the freezer before adding the next&nbsp;to give everything a chance to firm up.</div> </div> </li> <li class="wprm-recipe-instruction" style="background: 0px 0px; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 1em; font-style: inherit; font-weight: inherit; line-height: inherit; list-style-position: outside; list-style-type: decimal; margin: 0px 0px 0px 30px; outline: 0px; padding: 0px; position: relative; vertical-align: baseline;"><div class="wprm-recipe-instruction-text" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> <div style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 1em; font-style: inherit; font-weight: inherit; line-height: inherit; outline: 0px; padding: 0px; vertical-align: baseline;"> For the second layer, mix together puddings and milk. Mix according to package directions. Spread over cream cheese layer. You can chill for another 20 minutes in the freezer to make spreading the Cool Whip easier.</div> </div> </li> <div class="adthrive-ad adthrive-recipe adthrive-recipe-2" data-google-query-id="CLiw7MeZ4eoCFY8J1QodMjEDfw" id="AdThrive_Recipe_2_desktop" style="background: transparent; border: 0px; box-sizing: border-box; clear: both; float: right; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; overflow-x: visible; padding: 0px; text-align: center; vertical-align: baseline;"> <div id="google_ads_iframe_/18190176/AdThrive_Recipe_2/57976e2b146cc0b06b46757c_0__container__" style="background: transparent; border: 0pt none; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px auto !important; outline: 0px; padding: 0px; vertical-align: baseline;"> <iframe __idm_frm__="469" data-forced-sandbox="true" data-google-container-id="6" data-load-complete="true" frameborder="0" height="100" id="google_ads_iframe_/18190176/AdThrive_Recipe_2/57976e2b146cc0b06b46757c_0" marginheight="0" marginwidth="0" name="google_ads_iframe_/18190176/AdThrive_Recipe_2/57976e2b146cc0b06b46757c_0" sandbox="allow-forms allow-pointer-lock allow-popups allow-popups-to-escape-sandbox allow-same-origin allow-scripts allow-top-navigation-by-user-activation" scrolling="no" style="background: transparent; border-style: initial; border-width: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: bottom;" title="3rd party ad content" width="320"></iframe></div> </div> <li class="wprm-recipe-instruction" style="background: 0px 0px; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 1em; font-style: inherit; font-weight: inherit; line-height: inherit; list-style-position: outside; list-style-type: decimal; margin: 0px 0px 0px 30px; outline: 0px; padding: 0px; position: relative; vertical-align: baseline;"><div class="wprm-recipe-instruction-text" style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> <div style="background: transparent; border: 0px; box-sizing: border-box; font-family: inherit; font-size: 1em; font-style: inherit; font-weight: inherit; line-height: inherit; outline: 0px; padding: 0px; vertical-align: baseline;"> Top with remaining Cool Whip and sprinkle with grated chocolate, if desired. Let the dessert chill in the refrigerator for at least 2 hours.</div> </div> </li> </ol> <div style="color: #333333; font-size: 14px;"> <br /></div> <div style="color: #333333; font-size: 14px;"> <br /></div> <div style="color: #333333; font-size: 14px;"> <br /></div> <div> <span style="color: #999999; font-size: xx-small;">source:https://www.kimscravings.com/chocolate-delight/?utm_medium=social&amp;utm_source=pinterest&amp;utm_campaign=tailwind_tribes&amp;utm_content=tribes&amp;utm_term=936556408_41432292_728880</span></div> </div> </div> </div> </div> Unknownnoreply@blogger.comtag:blogger.com,1999:blog-7464309186544089799.post-28528214010559625682020-07-18T10:11:00.005+07:002020-10-08T20:50:37.698+07:00<div dir="ltr" style="text-align: left;" trbidi="on"> <br /> <div class="MsoNormal" style="clear: left; float: left; line-height: normal; margin-bottom: 1em; margin-right: 1em; text-align: justify;"> </div> <div class="" style="clear: both; text-align: center;"> <h2> <span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt; text-align: justify;">&nbsp;</span><span style="font-family: &quot;arial&quot; , sans-serif; font-size: x-large;">7 Essential Oil untuk Mengobati Vertigo dan Cara Menggunakannya</span></h2> </div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="" style="clear: both; text-align: center;"> <a href="http://www.essenzo.co.id/#/home?ref=Agusb782&amp;funnel=EssenzoHome4" target="_blank"><img alt="www.essenzo.co.id/#/home?ref=Agusb782&amp;funnel=EssenzoHome4" border="0" height="320" src="https://cf.shopee.co.id/file/894931f9133bf10e8565130d2b1047b1" width="320" /></a></div> <div class="separator" style="clear: both; text-align: center;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><a href="https://alogada.blogspot.com/2020/07/7-essential-oil-untuk-mengobati-vertigo.html" target="_blank">Essential oi</a>l secara langsung mampu mendukung sistem saraf pusat, mengurangi kecemasan dan inflamasi, serta mengobati kejang serta infeksi.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Apa itu Vertigo</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Ingat saat masih kecil dan Anda berputar-putar sampai jatuh karena pusing.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Nah, sekarang bayangkan rasa pusing berputar itu menyerang tiba-tiba dan disertai kehilangan keseimbangan. Jika mengalami hal tersebut, Anda mungkin mengalami vertigo.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Tidak hanya vertigo menghambat aktivitas harian, tapi sensasi berputar ini juga bisa memicu rasa mual.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Sebagian orang hanya mengalami vertigo sekali atau dua kali dalam hidup. Namun, sebagian yang lain mengalami vertigo berulang.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Vertigo ringan biasanya hanya menyerang beberapa detik. Namun, orang dengan vertigo parah akan memiliki gejala konstan yang bisa berlangsung berhari-hari.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Kondisi ini jelas membuat kehidupan normal menjadi jauh lebih sulit.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Gejala Vertigo</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Sensasi berputar atau guncangan yang timbul mendadak</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Mual dan/atau muntah</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Hilangnya keseimbangan, limbung dan ketidakstabilan postural</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Suhu tubuh tinggi, berkeringat, dan dering di telinga</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Penglihatan kabur, sedikit tuli, kesulitan dalam berbicara dan berpikir jernih</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Menurunnya tingkat kesadaran, kontrol dan arah yang menyebabkan jatuh dan pingsan</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Penyebab Vertigo</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Apa penyebab vertigo dan faktor apa saja yang berkontribusi pada perkembangannya?</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Sederhananya, vertigo disebabkan oleh sensor otak mengirim perintah ke otak menginformasikan tubuh sedang tidak seimbang, meskipun kenyataannya bukan demikian.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Serangan vertigo terjadi secara spontan dan bisa bertahan berjam-jam.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Terdapat dua jenis vertigo dengan penyebab yang berlainan. Berikut uraiannya.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <div class="separator" style="clear: both; text-align: center;"> <a href="http://www.artikel.essenzo.co.id/reseller?ref=Agusb782&amp;funnel=Reseller-Essenzo2" target="_blank"><img alt="www.artikel.essenzo.co.id/reseller?ref=Agusb782&amp;funnel=Reseller-Essenzo2" border="0" height="320" src="https://ecs7.tokopedia.net/img/cache/200-square/product-1/2020/5/9/batch-upload/batch-upload_01f2a449-826f-44d7-9a1e-bab4d0d34f91.png" width="320" /></a></div> </div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <h3 style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><span style="color: blue; font-size: small;">A. <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> Central Vertigo</span></span></h3> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Seperti namanya, central vertigo terkait dengan masalah yang mempengaruhi sistem saraf pusat.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Vertigo jenis ini disebabkan oleh gangguan pada cerebellum dan batang otak, yaitu bagian otak yang bertanggung jawab pada interaksi antara indera visual dan keseimbangan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Central vertigo juga bisa disebabkan oleh gangguan pesan sensorik ke dan dari thalamus.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Penelitian menunjukkan sekitar 40 persen pasien dengan migrain dan sakit kepala sering mengalami beberapa bentuk vertigo yang melibatkan pusing, terganggu keseimbangan atau keduanya.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Penyebab lain central vertigo meliputi:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Tumor otak cerebellum</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Multiple sclerosis</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Stroke</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Neuroma akustik</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Serangan iskemik transien</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span></div> <h3 style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><span style="color: blue; font-size: small;">B. Peripheral Vertigo</span></span></h3> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Ini adalah jenis vertigo paling umum dan terkait terkait dengan gangguan telinga bagian dalam.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Telinga bagian dalam dilapisi dengan organ mungil yang memungkinkan pengiriman pesan ke otak sebagai respons terhadap gravitasi.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Pesan-pesan ini memberi tahu otak saat ada pergerakan dari posisi vertikal sehingga tubuh tetap seimbang.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Setiap gangguan atau pembengkakan pada sistem ini akan memicu vertigo. Peripheral vertigo dapat disebabkan oleh salah satu faktor berikut.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Vestibular Neuronitis – Disebabkan oleh peradangan saraf vestibular akibat infeksi virus.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Penyakit Meniere – Biasanya ditemukan pada orang berusia 40 sampai 60 tahun dimana terjadi penumpukan cairan di telinga bagian dalam yang memicu vertigo.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Cholesteatoma – Pertumbuhan kulit di telinga tengah akibat infeksi berulang. Pertumbuhan yang lebih besar dapat menyebabkan kerusakan telinga, gangguan pendengaran, dan pusing parah.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Labyrinthitis – Peradangan akibat infeksi virus pada saraf vestibular yang bertanggung jawab mengkodekan gerak dan posisi tubuh.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Benign paroxysmal positional vertigo (BPPV) – Berasal dari gangguan pada partikel otolit. Otolit pada dasarnya adalah kristal kalsium karbonat yang menarik sel rambut sensorik selama pergerakan untuk menyampaikan info posisi ke otak.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Penyebab lain peripheral vertigo meliputi:</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Cedera Kepala</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Bed rest yang lama</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Vertebrobasilar ischemia</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Sifilis, herpes, dan toksisitas</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Perilymphatic fistula</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Otosclerosis</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: 12pt; text-align: center;"> <a href="http://www.essenzo.co.id/#/home?ref=Agusb782&amp;funnel=EssenzoHome4" target="_blank"><img alt="www.essenzo.co.id/#/home?ref=Agusb782&amp;funnel=EssenzoHome4" height="225" src="https://lh3.googleusercontent.com/Ck1kXD3I1HvrcvDOWpooJhHH5WPh1swEHzenF6QLwFpzD2zSPw3PCG7KXYXR6l2zvXvcsN9pZQ=w1080-h608-p-no-v0" width="400" /></a></div> <h3 style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><span style="color: blue; font-size: large;">Essential Oil untuk Vertigo</span></span></h3> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Berkat khasiat dan aroma terapeutiknya, essential oil (minyak esensial/minyak atsiri) bisa membantu meringankan vertigo.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Minyak atsiri bisa digunakan untuk mengobati iritasi dan pembengkakan di telinga bagian dalam.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <br /> <h4 style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><span style="color: lime;">Kelebihan Penggunaan Essential Oil untuk Vertigo</span></span></h4> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Menstabilkan pikiran dan tubuh</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Mengatasi mual</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Membersihkan ‘kabut’ otak dan memberi oksigen pada otak</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Memperlancar pernapasan</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Mengurangi pusing</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Essential Oil Terbaik untuk Vertigo</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Berikut adalah beberapa minyak esensial/minyak atsiri yang bisa digunakan meringankan vertigo.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;">&nbsp;</span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p><br /></o:p></span></div> <h4 style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="color: blue;"><b><span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">1. Peppermint</span></b></span></h4> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p>&nbsp;</o:p></span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12pt;">&nbsp;</span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <a href="https://www.artikel.essenzo.co.id/peppermint?ref=Agusb782&amp;funnel=Peppermint1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;" target="_blank"><img alt="https://www.artikel.essenzo.co.id/peppermint?ref=Agusb782&amp;funnel=Peppermint1" border="0" height="320" src="https://ecs7.tokopedia.net/img/cache/700/product-1/2019/1/5/4955146/4955146_6b0ec957-2ac4-4c36-8c86-fda76b08abb7_1000_1000.jpg" style="text-align: left;" title="" width="320" /></a><span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Banyak penelitian menunjukkan ginger essential oil (minyak jahe) mengandung bahan aktif yang membantu meringankan mual, pusing, muntah serta gejala vertigo lainnya.</span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span></div> <br /> <br /> <div class="MsoNormal" style="clear: right; float: right; line-height: normal; margin-bottom: 1em; margin-left: 1em; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif;">Peppermint essential oil populer digunakan untuk mengatasi sakit kepala, mual, mabuk perjalanan dan vertigo.</span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Minyak esensial ini memiliki sifat meningkatkan semangat dan anti-inflamasi yang efektif meringankan segala macam gangguan dan ketegangan saraf.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><a href="https://www.artikel.essenzo.co.id/peppermint?ref=Agusb782&amp;funnel=Peppermint1" target="_blank">Peppermintoil</a> juga mampu melancarkan pernapasan, membersihkan pikiran, memastikan oksigenasi otak, sekaligus meredakan rasa mual.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Bahan aktif dalam peppermint adalah mentol yang mendingin dan menyegarkan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Cara Pakai – Minyak ini bisa digunakan dengan berbagai cara, mulai dari aplikasi topikal di dada, pelipis, dan leher, atau menghirup aroma langsung dari botol atau menggunakan diffuser.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <h4 style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><span style="color: blue;">2. Ginger</span></span></h4> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span></div> <a href="http://www.essenzo.co.id/#/home?ref=Agusb782&amp;funnel=EssenzoHome4" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;" target="_blank"><img alt="www.essenzo.co.id/#/home?ref=Agusb782&amp;funnel=EssenzoHome4" border="0" height="320" src="https://cf.shopee.co.id/file/4abe27afb00382c55fa8e686ab7128c1" style="text-align: left;" width="320" /></a><span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;">Karena meredakan gangguan perut dan menenangkan saraf, minyak jahe bisa digunakan untuk mencegah sekaligus mengobati vertigo.<span style="font-size: 12pt;"><o:p></o:p></span></span><br /> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;">Minyak esensial ini juga bermanfaat membantu melancarkan aliran darah.<span style="font-size: 12pt;"><o:p></o:p></span></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , &quot;helvetica&quot; , sans-serif;">Cara Pakai – Dianjurkan mengencerkan <a href="http://www.essenzo.co.id/#/home?ref=Agusb782&amp;funnel=EssenzoHome4" target="_blank">ginger oil</a> dengan carrier oil sebelum mengoleskannya pada kulit untuk mencegah iritasi. Oleskan campuran minyak pada dada. Bisa juga diaplikasikan ke pelipis dan leher untuk memulihkan keseimbangan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b style="color: blue; font-family: Arial, sans-serif;">3. Basil</b></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <a href="http://www.essenzo.co.id/#/home?ref=Agusb782&amp;funnel=EssenzoHome9" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;" target="_blank"><img alt="www.essenzo.co.id/#/home?ref=Agusb782&amp;funnel=EssenzoHome9" border="0" height="7" 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style="cursor: move; text-align: left;" width="200" /></a><span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Basil essential oil memiliki sifat anti-inflamasi dan antioksidan serta kemampuan menyeimbangkan saraf dan menenangkan pikiran, sekaligus memperbaiki fungsi pernafasan.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <a href="http://www.essenzo.co.id/#/home?ref=Agusb782&amp;funnel=EssenzoHome9" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;" target="_blank"><img alt="www.essenzo.co.id/#/home?ref=Agusb782&amp;funnel=EssenzoHome9" border="0" height="7" 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style="cursor: move; text-align: left;" width="200" /></a><span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Lebih banyak pasokan oksigen ke tubuh berarti fungsi otak akan meningkat sehingga mengurangi gejala vertigo.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Cara Pakai – Tambahkan 5-6 tetes pada diffuser atau tambahkan pada air mendidih dan hirup uapnya.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span></div> <h4 style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><span style="color: blue;"><b>4. Lavender</b></span></span></h4> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <a href="http://www.artikel.essenzo.co.id/lavender?ref=Agusb782&amp;funnel=Lavender5" style="clear: left; float: left; margin-bottom: 1em; margin-left: 1em;" target="_blank"><img alt="100% Original Essenzo Lavender Essential Oil" border="0" height="320" src="https://id-test-11.slatic.net/p/a3abd5b671dc985917f4079454dc3d70.png_340x340q80.jpg_.webp" style="text-align: left;" width="320" /></a><span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">lavender essential oil membantu relaksasi, melawan depresi dan mengurangi inflamasi.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Minyak atsiri ini juga membantu menyembuhkan insomnia dan meringankan mual.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Beri beberapa tetes lavender oil pada bantal untuk membantu tidur nyenyak di malam hari.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Cara Pakai – Pada orang yang menderita vertigo kronis, oleskan beberapa tetes minyak lavender ke bantal di malam hari untuk membantu mempromosikan tidur nyenyak. Difusikan juga di kamar untuk relaksasi.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span></div> <h4 style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><span style="color: blue;">5. Clary Sage</span></span></h4> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> </div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <a href="http://www.essenzo.co.id/#/home?ref=Agusb782&amp;funnel=EssenzoHome3" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;" target="_blank"><img alt="www.essenzo.co.id/#/home?ref=Agusb782&amp;funnel=EssenzoHome3" border="0" height="200" src="https://www.static-src.com/wcsstore/Indraprastha/images/catalog/full/happy-green_clary-sage-essential-oil-minyak-clary-sage_full02.jpg" style="text-align: left;" width="200" /></a><span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Clary sage essential oil sangat efektif melawan penyebab vertigo yang berhubungan dengan sistem saraf yang tidak berfungsi.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Senyawa aktif dalam clary sage berperan sebagai obat penenang sedangkan aromanya turut menenangkan fungsi saraf dan mendorong proses kognitif yang normal.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Kemampuan ini akan mempercepat melenyapkan pusing dan hilang keseimbangan yang sering menyertai vertigo.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Cara Pakai – Tambahkan 5-6 tetes ke diffuser ruangan, terutama jika menderita vertigo kronis. Anda juga bisa membuat minyak gosok dada, tapi tidak disarankan untuk orang dengan kulit sensitif.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span><br /> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span></div> <h4 style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p>&nbsp;</o:p></span><span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><span style="color: blue;"><b>6. Tangerine</b></span></span></h4> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <a href="http://www.essenzo.co.id/#/home?ref=Agusb782&amp;funnel=EssenzoHome3" style="clear: left; float: left; margin-bottom: 1em; margin-left: 1em;" target="_blank"><img alt="www.essenzo.co.id/#/home?ref=Agusb782&amp;funnel=EssenzoHome3" border="0" height="200" src="https://cf.shopee.co.id/file/5bdf473740fbd8b76ea313332af3ad0a" style="text-align: left;" width="200" /></a><span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"></span><br /> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span></span> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Secara umum, hampir semua citrus oil dapat meringankan migrain, sakit kepala akibat ketegangan, pusing, dan bahkan vertigo.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Tangerine essential oil merupakan minyak atsiri paling efektif bila menyangkut kemampuan dalam menangani gejala vertigo.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span></div> <h4 style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p><b><span style="color: blue;">&nbsp;</span></b></o:p></span></h4> <h4 style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p><b><span style="color: blue;"><br /></span></b></o:p></span><span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><b><span style="color: blue;">7. Frankincense</span></b></span></h4> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <a href="http://www.artikel.essenzo.co.id/frankincense?ref=Agusb782&amp;funnel=Frankincense1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;" target="_blank"><img alt="Jual Frankincense essenzo essential oil " border="0" height="320" src="https://ecs7.tokopedia.net/img/cache/700/product-1/2019/7/7/2871502/2871502_a462f501-e04d-4788-9957-138a02c523ee_1251_1251" style="text-align: left;" width="320" /></a><span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Frankincense essential oil berasal dari resin yang diekstraksi dari getah keluarga tumbuhan Boswellia.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Selama berabad-abad, frankincense telah digunakan untuk menyembuhkan dan meningkatkan spiritualitas.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Frankincense oil bisa digunakan untuk mengurangi gejala vertigo akibat infeksi telinga, mengendalikan serangan kecemasan dan mengurangi stres.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Cara Pakai – Oleskan beberapa tetes di dasar leher, pelipis dan dada untuk membantu menyeimbangkan sistem saraf dan mencegah gejala vertigo.</span><span style="font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;"><o:p></o:p></span></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Itulah beberpa essence oil yang dapat membantu meredakan Vertigo</span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;"><br /></span></div> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: &quot;arial&quot; , sans-serif; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: EN-ID;">Semoga bermanfaat , Senangnya berbagi</span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <br /></div> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script> <ins class="adsbygoogle" style="display:block; text-align:center;" data-ad-layout="in-article" data-ad-format="fluid" data-ad-client="ca-pub-8257817138897451" data-ad-slot="5749716282"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); 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