tag:blogger.com,1999:blog-85281767851799789312024-03-14T03:46:57.101+07:00PAJAK ITU BIJAKDi Manapun Bumi Di Pijak, Bayarlah Pajak Dengan BijakMoh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.comBlogger39125tag:blogger.com,1999:blog-8528176785179978931.post-12845255511885000342012-09-06T10:40:00.001+07:002012-09-19T17:38:31.992+07:00Pemberitahuan dan pembahasan akhir hasil pemeriksaan<span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"></span><br />
<div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><b style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span lang="EN-US" style="font-size: 16pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pemberitahuan</span><span lang="EN-US" style="font-size: 16pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span lang="EN-US" style="font-size: 16pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">dan</span><span lang="EN-US" style="font-size: 16pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span lang="EN-US" style="font-size: 16pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">pembahasan</span><span lang="EN-US" style="font-size: 16pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span lang="EN-US" style="font-size: 16pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">akhir</span><span lang="EN-US" style="font-size: 16pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span lang="EN-US" style="font-size: 16pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">hasil</span><span lang="EN-US" style="font-size: 16pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span lang="EN-US" style="font-size: 16pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">pemeriksaan</span></b><span style="font-size: 16pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span lang="EN-US" style="font-family: Arial, sans-serif; font-size: 10pt; line-height: 115%; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;">Sumber : SOP DJP 2009</span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">1. Pemberitahuan hasil pemeriksaan:</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">a. Hasil pemeriksaan lapangan diberitahukan secara tertulis kepada Wajib Pajak dengan menggunakan Surat Pemberitahuan Hasil Pemeriksaan yang dilampiri dengan Daftar Temuan Pemeriksaan Pajak. Kepala Kantor Pelayanan Pajak menandatangani Surat Pemberitahuan Hasil Pemeriksaan. Surat</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> Pemberitahuan Hasil Pemeriksaan ditatausahakan oleh Tim Pemeriksa Pajak dan disampaikan kepada Wajib Pajak melalui Subbagian Umum.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">b. Wajib Pajak dalam jangka waktu 7 (tujuh) hari harus memberikan tanggapan tertulis baik setuju maupun tidak setuju atas hasil Pemeriksaan Lapangan; Dalam hal Pemeriksaan Sederhana Lapangan dilakukan atas Surat Pemberitahuan Masa Pajak Pertambahan Nilai Lebih Bayar Restitusi, Wajib Pajak dalam jangka waktu 3 (tiga) hari harus memberikan tanggapan tertulis baik setuju maupun tidak setuju atas hasil Pemeriksaan Lapangan</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">c. Kepala Kantor Pelayanan Pajak berdasarkan permintaan Wajib Pajak dapat memperpanjang jangka waktu pemberian tanggapan</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">d. Wajib Pajak yang menyetujui seluruh hasil pemeriksaan lapangan harus menandatangani Surat Tanggapan Hasil Pemeriksaan beserta Lembar Pernyataan Persetujuan Hasil Pemeriksaan dan Berita Acara Persetujuan Hasil Pemeriksaan dan menyerahkannya kembali kepada Kepala Kantor Pelayanan</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">n Pajak;</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">e. Wajib Pajak yang tidak setuju atas sebagian atau seluruh hasil pemeriksaan lapangan harus mengisi, menandatangani dan menyampaikan Surat Tanggapan Hasil Pemeriksaan kepada Kepala Kantor Pelayanan Pajak dan dilampiri dengan bukti‐bukti pendukung sanggahan serta penjelasan</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">seperlunya.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">f. Tim Pemeriksa Pajak menandatangani Berita Acara Persetujuan Hasil Pemeriksaan dan meneruskannya kepada Kepala Kantor Pelayanan Pajak untuk menandatangani.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">2. Pembahasan di tim pemeriksa dan tim pembahas:</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">a. Tanggapan atas Surat Pemberitahuan Hasil Pemeriksaan harus dibahas oleh Tim Pemeriksa Pajak dengan Wajib Pajak yang hasil pembahasannya dituangkan dalam Risalah Pembahasan</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">b. Dalam hal masih terdapat perbedaan antara hasil pembahasan dengan pendapat Wajib Pajak, Wajib Pajak dapat mengajukan permohonan kepada Kepala Kantor Pelayanan Pajak agar perbedaan tersebut dibahas terlebih dahulu oleh Tim Pembahas Tingkat UP3 yang bersangkutan dengan</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">menggunakan surat permohonan</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">c. Hasil Pembahasan oleh Tim Pembahas Tingkat UP3 harus dituangkan dalam Risalah Tim Pembahas dan disampaikan oleh Tim Pemeriksa Pajak kepada Wajib Pajak</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">d. Dalam hal masih terdapat perbedaan antara hasil pembahasan oleh Tim Pembahas Tingkat UP3 dengan pendapat Wajib Pajak, Wajib Pajak dapat mengajukan permohonan pembahasan kedua di tingkat kanwil atasannya dan harus disampaikan paling lambat 1 (satu) hari sejak tanggal Risalah Tim</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pembahas tingkat UP3</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">e. Hasil Pembahasan oleh Tim Pembahas Tingkat Kanwil harus dituangkan dalam Risalah Tim Pembahas dan disampaikan oleh Tim Pemeriksa Pajak kepada Wajib Pajak</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">f. Risalah Pembahasan dan Risalah Tim Pembahas merupakan bagian dari Kertas Kerja Pemeriksaan dan digunakan sebagai dasar dalam pembahasan akhir antara Tim Pemeriksa Pajak dengan Wajib Pajak</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">3. Pemanggilan kepada Wajib Pajak untuk menandatangani Berita Acara Hasil Pemeriksaan dalam rangka pelaksanaan Pembahasan Akhir Hasil Pemeriksaan:</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">a. Berdasarkan Risalah Pembahasan atau Risalah Tim Pembahas, Tim Pemeriksa Pajak mengirimkan Surat Panggilan sebanyak‐banyaknya 2 (dua) kali kepada Wajib Pajak untuk menandatangani Berita Acara Hasil Pemeriksaan dalam rangka pelaksanaan Pembahasan Akhir Hasil Pemeriksaan. Surat Panggilan ditandatangani oleh Kepala Kantor Pelayanan Pajak.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">b. Surat Panggilan dapat dikirimkan melalui faksimili atau disampaikan oleh kurir atau Tim Pemeriksa Pajak, atau melalui pos tercatat untuk daerah‐daerah tertentu yang penggunaan faksimili tidak memungkinkan atau penyampaian dengan kurir dianggap tidak efisien (SOP Tata Cara Penyampaian Dokumen di KPP)</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">c. Apabila Wajib Pajak tidak memenuhi Surat Panggilan II, Tim Pemeriksa Pajak membuat dan menandatangani Berita Acara Ketidakhadiran Wajib Pajak</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">4. Pembahasan akhir:</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">a. Tim Pemeriksa Pajak bersama dengan Wajib Pajak melakukan pembahasan akhir.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">b. Hasil pembahasan akhir dituangkan dalam Berita Acara Hasil Pemeriksaan beserta lampirannya dan harus ditandatangani oleh Wajib Pajak, Tim Pemeriksa Pajak, dan Kepala Kantor Pelayanan Pajak. Berita acara tersebut merupakan bagian yang tidak terpisahkan dari LPP</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">c. Lampiran Berita Acara Hasil Pemeriksaan adalah Ikhtisar Hasil Pembahasan akhir dan merupakan bahan untuk membuat LPP;</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">d. Dalam hal Wajib Pajak menolak untuk menandatangani Berita Acara Hasil Pemeriksaan, Tim Pemeriksa Pajak membuat catatan tentang penolakan tersebut dalam Berita Acara Hasil Pemeriksaan</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">e. Apabila Wajib Pajak tidak memberikan tanggapan tertulis atau tidak menghadiri Pembahasan Akhir Hasil Pemeriksaan, Tim Pemeriksa Pajak membuat Berita Acara Tidak Memberikan Tanggapan/Berita Acara Ketidakhadiran Wajib Pajak dan surat ketetapan pajak dan/atau Surat Tagihan Pajak diterbitkan berdasarkan Surat Pemberitahuan Hasil Pemeriksaan yang disampaikan kepada Wajib Pajak atau berdasarkan tanggapan tertulis Wajib Pajak yang disetujui oleh Tim Pemeriksa Pajak</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">f. Setelah menandatangani Berita Acara Persetujuan Hasil Pemeriksaan atau Berita Acara Hasil Pemeriksaan, Wajib Pajak dapat menyampaikan Formulir Kuesioner yang telah diisi oleh Wajib Pajak kepada Direktur Pemeriksaan Penyidikan dan Penagihan Pajak</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">5. Tim Pemeriksa Pajak melengkapi LPP dengan dokumen‐dokumen terkait, dan memproses nothit. KKP yang telah dibuat, kemudian diparaf oleh Tim Pemeriksa Pajak sedangkan LPP ditandatangani oleh Tim Pemeriksa dan Kepala Kantor Pelayanan Pajak. Pemrosesan nothit untuk diterbitkan surat ketetapan pajak diuraikan di SOP Tata Cara Penerbitan Surat Ketetapan Pajak.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">6. Buku‐buku catatan‐catatan, dan dokumen‐dokumen yang dipinjam dari Wajib Pajak dikembalikan secara lengkap dan utuh kepada Wajib Pajak dengan menggunakan Bukti Peminjaman/Pengembalian</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Buku, Catatan dan Dokumen paling lama 14 (empat belas) hari sejak tanggal LPP</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">7. LPP yang sudah ditandatangani Kepala Kantor Pelayanan Pajak kemudian disampaikan ke Seksi Pemeriksaan untuk doproses dengan SOP Tata Cara Penatausahaan LPP dan Nota Penghitungan (Nothit).</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="color: #333333; font-family: Arial; font-size: 12px; line-height: 24px;"><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">8. Proses selesai.</span></span></div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com0tag:blogger.com,1999:blog-8528176785179978931.post-6165083285886224602012-09-06T10:21:00.004+07:002012-09-08T12:22:41.047+07:00Pelaksanaan Pemeriksaan<div style="font-family: Arial,Helvetica,sans-serif;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"></span><br />
</div><div class="MsoNoSpacing" style="font-family: Arial,Helvetica,sans-serif; line-height: 150%; margin: 0px; padding: 0px; text-align: justify; text-indent: -36pt;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><b style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span lang="EN-US" style="font-size: 16pt; line-height: 150%; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> Pelaksanaan</span></b><b style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span lang="EN-US" style="font-size: 16pt; line-height: 150%; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span></b><b style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span lang="EN-US" style="font-size: 16pt; line-height: 150%; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">pemeriksaan</span></b></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;">Sumber: SOP DJP 2009</span><br />
<div style="text-align: justify;"><br />
</div><div style="text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: small;">Terdapat 2 Jenis pemeriksan, yaitu pemeriksaan kantor dan pemeriksaan lapangan.</span></span></div><div style="text-align: justify;"><br />
</div><ol start="1" style="margin-top: 0cm; text-align: justify;" type="1"><li class="MsoNormal" style="line-height: 150%;"><span style="font-size: small;"><b><span lang="EN-US">Pemeriksaan Lapangan </span></b></span></li>
</ol><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18pt;"><span lang="EN-US" style="font-size: small;">Pemeriksaan lapangan dilakukan atas suatu jenis pajak atau seluruh jenis pajak untuk tahun berjalan dan atau tahun-tahun sebelumnya dan atau tujuan lain yang dilakukan di tempat wajib pajak. Pemeriksaan lapangan ini dilaksanakan dapat dengan cara pemeriksaan lengkap atau pemeriksaan sederhana. Pemeriksaan lengkap terhadap wajib pajak dilakukan dengan menerapkan teknik-teknik pemeriksaan yang lazim digunakan dalam pemeriksaan pada umumnya sedangkan pemeriksaan sederhana dilakukan dengan menerapkan teknik-teknik pemeriksaan dengan bobot dan kedalaman yang sederhana sesuai dengan ruang lingkup pemeriksaan.</span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18pt;"><span lang="EN-US" style="font-size: small;">Pemeriksaan lapangan dapat dilakukan dalam jangka waktu tempat bulan dan dapat diperpanjang paling lama delapan bulan yang dihitung sejak Wajib Pajak datang memenuhi Surat Panggilan dalam rangka pemeriksaan kantor sampai dengan tanggal Laporan Hasil Pemeriksaan.</span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18pt;"><span style="font-size: small;"><br />
</span></div><ol start="2" style="margin-top: 0cm; text-align: justify;" type="1"><li class="MsoNormal" style="line-height: 150%;"><span style="font-size: small;"><b><span lang="EN-US">Pemeriksaan Kantor</span></b></span></li>
</ol><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18pt;"><span lang="EN-US" style="font-size: small;">Pemeriksaan kantor dilakukan atas suatu jenis pajak tertentu baik tahun berjalan dan atau tahun-tahun sebelumnya yang dilakukan di kantor direktorat Jenderal Pajak. Pemeriksaan ini hanya dapat dilaksanakan dengan pemeriksaan sederhana.</span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18pt;"><span lang="EN-US" style="font-size: small;">Pemeriksaan kantor dapat dilakukan dalam jangka waktu tiga bulan dan dapat diperpanjang paling lama enam bulan yang dihitung sejak Wajib Pajak datang memenuhi Surat Panggilan dalam rangka pemeriksaan kantor sampai dengan tanggal Laporan Hasil Pemeriksaan.</span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18pt;"><span style="font-size: small;"><br />
</span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18pt;"><span lang="EN-US" style="font-size: small;">Dari perbedaan ruang lingkup pemeriksaan di atas berpengaruh pada jangka waktu penyelesaianya. Untuk pemeriksaan lengkap, harus diselesaikan dalam jangka waktu dua bulan dan dapat diperpanjang paling lama delapan bulan. Untuk pemeriksaan sederhana harus diselesaikan dalam jangka waktu satu bulan dan dapat diperpanjang paling lama dua bulan. Sedangkan pemeriksaan kantor yang dilakukan secara sederhana harus diselesaikan dalam jangka waktu empat minggu dan dapat diperpanjang paling lama enam minggu.</span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN-US" style="font-size: small;"> Apabila dalam pelaksanaan pemeriksaan kantor yang dilakukan ternyata ditemukan indikasi adanya transaksi yang mengandung unsur transfer pricing, maka lingkup pemeriksaanya ditingkatkan menjadi pemeriksaan lapangan, sedangkan apabila dalam pemeriksaan lapangan ditemukan indikasi unsur transfer pricing yang memerlukan pemeriksaan yang lebih mendalam serta waktu yang lebih lama, pemeriksaanya dilaksanakan dalam jangka waktu paling lama dua tahun, akan tetapi jangka waktu dua tahun tersebut tidak berlaku apabila pemeriksaan yang dilaksanakan berkenaan dengan surat pemberitahuan yang menyatakan permohonan pengembalian kelebihan pembayaran pajak.</span><br />
<span lang="EN-US" style="font-size: small;"><br />
</span><br />
<span lang="EN-US" style="font-size: small;">*Sebenarnya seluruh pemeriksaan di lakukan dengan jenis pemeriksaan lapangan. Hanya beberapa pemeriksaan saja yang dilakukan dengan pemeriksaan kantor. contoh pemeriksaan kantor adalah pemeriksaan terhadap badan/perusahaan go public yang laporan keuangan nya WTP ( wajar tanpa pengucualian )</span></div><br />
</div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><b style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Tata Cara Pemeriksaan Kantor:</span></b></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">a. Berdasarkan SP3 (SOP Tata Cara Penerbitan Surat Perintah Pemeriksaan Pajak), Tim Pemeriksa Pajak membuat konsep surat panggilan dalam rangka pemeriksaan pajak yang ditandatangani oleh Kepala Kantor Pelayanan Pajak, dan dikirimkan kepada Wajib Pajak.</span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">b. Wajib Pajak memenuhi panggilan sesuai dengan waktu dan tempat yang telah ditentukan dalam surat panggilan dengan membawa buku, catatan, dan dokumen yang diperlukan oleh Tim Pemeriksa Pajak dan dibuatkan bukti peminjaman/pengembalian dengan rinci dan jelas oleh Tim Pemeriksa Pajak.</span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">c. Pada saat memulai pemeriksaan, Tim Pemeriksa Pajak harus memperlihatkan Kartu Tanda Pengenal Pemeriksa Pajak dan SP3 kepada Wajib Pajak yang diperiksa. Apabila buku‐buku, catatan‐catatan, dan dokumen‐dokumen yang dipinjam berupa fotokopi, maka harus dinyatakan sesuai dengan aslinya dengan</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">surat pernyataan Wajib Pajak.</span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">d. Terhadap Wajib Pajak yang tidak memenuhi panggilan, Tim Pemeriksa Pajak membuat surat panggilan ke dua. Apabila panggilan ke dua tidak dipenuhi, Tim Pemeriksa Pajak membuat Berita Acara Tidak Dipenuhinya Panggilan Pemeriksaan dan LPP untuk ditandatangani oleh Tim Pemeriksa Pajak dan Kepala Kantor Pelayanan Pajak. Kepala Kantor Pelayanan Pajak dapat menerbitkan surat ketetapan pajak dan/atau Surat Tagihan Pajak secara jabatan sebagaimana dimaksud dalam LPP yang penghasilan netonya dihitung berdasarkan Norma Penghitungan Penghasilan Neto atau cara lain yang ditetapkan dengan Keputusan Menteri Keuangan (SOP Tata Cara Penerbitan Surat Ketetapan Pajak). LPP</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> kemudian ditatausahakan di Seksi Pemeriksaan (SOP Tata Cara Penatausahaan Laporan Pemeriksaan Pajak dan Nota Penghitungan (Nothit))</span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">e. Berdasarkan buku‐buku, catatan‐catatan, dan dokumen‐dokumen yang ada, Tim Pemeriksa Pajak melakukan pemeriksaan dan menyusun KKP.</span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">f. Setelah pemeriksaan diselesaikan (LPP telah tersusun), Tim Pemeriksa Pajak membuat SPHP yang dilampiri dengan Daftar Temuan Pemeriksaan Pajak yang ditandatangani oleh Kepala Kantor Pelayanan Pajak, dan dikirimkan kepada Wajib Pajak.</span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">g. Wajib Pajak memberikan tanggapan tertulis baik setuju maupun tidak setuju atas</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">temuan hasil pemeriksaan dengan menggunakan formulir Surat Tanggapan Hasil</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pemeriksaan; Wajib Pajak yang menyetujui seluruh hasil pemeriksaan kemudian</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">menandatangani Surat Tanggapan Hasil Pemeriksaan beserta Lembar Pernyataan</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Persetujuan Hasil Pemeriksaan dan Berita Acara Persetujuan Hasil Pemeriksaan;</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Wajib Pajak yang tidak setuju atas sebagian atau seluruh hasil pemeriksaan</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">kemudian mengisi, menandatangani dan menyampaikan Surat Tanggapan Hasil</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pemeriksaan dilampiri dengan bukti‐bukti pendukung sanggahan serta penjelasan;</span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">h. Berdasarkan surat tanggapan dari Wajib Pajak, Tim Pemeriksa Pajak melakukan</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">pembahasan dengan Wajib Pajak.</span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">i. Tim Pemeriksa Pajak membuat Risalah Pembahasan yang ditandatangani oleh Tim</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pemeriksa Pajak dan Wajib Pajak.</span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">j. Dalam hal masih terdapat perbedaan antara hasil pembahasan dengan pendapat</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Wajib Pajak, Wajib Pajak dapat mengajukan permohonan kepada Kepala Kantor</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pelayanan Pajak agar perbedaan tersebut dibahas terlebih dahulu oleh Tim</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pembahas Tingkat UP3 yang bersangkutan; Hasil pembahasan oleh Tim Pembahas</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Tingkat UP3 dituangkan dalam Risalah Tim Pembahas dan disampaikan oleh Tim</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pemeriksa Pajak kepada Wajib Pajak; Dalam hal masih terdapat perbedaan antara</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">hasil pembahasan oleh Tim Pembahas Tingkat UP3 dengan pendapat Wajib Pajak,</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Wajib Pajak dapat mengajukan permohonan pembahasan kedua di tingkat kanwil</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">atasannya dengan menggunakan surat permohonan. (Permohonan pembahasan</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">kedua tidak dapat dilakukan untuk Pemeriksaan Sederhana Kantor atas Surat</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pemberitahuan Masa Pajak Pertambahan Nilai Lebih Bayar Restitusi yang</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">disampaikan oleh PKP Kegiatan Tertentu).</span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">k. Berdasarkan Risalah Pembahasan atau Risalah Tim Pembahas, Tim Pemeriksa</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pajak mengirimkan Surat Panggilan kepada Wajib Pajak untuk menandatangani</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Berita Acara Hasil Pemeriksaan dalam rangka pelaksanaan Pembahasan Akhir Hasil</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pemeriksaan.</span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">l. Hasil pembahasan akhir dituangkan dalam suatu Berita Acara Hasil Pemeriksaan</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">beserta lampirannya berupa Ikhtisar Hasil Pembahasan Akhir yang ditandatangani</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">oleh Tim Pemeriksa Pajak dan Kepala Kantor Pelayanan Pajak. Dalam hal Wajib</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pajak menolak untuk menandatangani Berita Acara Hasil Pemeriksaan, Tim</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"> </span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pemeriksa Pajak membuat catatan tentang penolakan tersebut dalam Berita Acara</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Hasil Pemeriksaan.</span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">m. Apabila Wajib Pajak tidak memberikan tanggapan dan/atau tidak menghadiri</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pembahasan Akhir Hasil Pemeriksaan, harus dibuatkan Berita Acara Tidak Memberikan Tanggapan/Berita Acara Ketidakhadiran Wajib Pajak dan surat ketetapan pajak dan/atau Surat Tagihan Pajak diterbitkan berdasarkan Surat Pemberitahuan Hasil Pemeriksaan yang disampaikan kepada Wajib Pajak atau berdasarkan tanggapan tertulis Wajib Pajak yang disetujui oleh Tim PemeriksaPajak.</span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">n. Setelah menandatangani Berita Acara Persetujuan Hasil Pemeriksaan atau Berita Acara Hasil Pemeriksaan, Wajib Pajak dapat menyampaikan formulir kuesioner yang telah diisi oleh Wajib Pajak kepada Direktur Pemeriksaan Penyidikan dan Penagihan Pajak.</span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">o. Tim Pemeriksa Pajak melengkapi LPP dengan dokumen‐dokumen terkait, dan memproses nothit. KKP yang telah dibuat, kemudian diparaf oleh Tim Pemeriksa Pajak sedangkan LPP ditandatangani oleh Tim Pemeriksa dan Kepala Kantor Pelayanan Pajak. Pemrosesan nothit untuk diterbitkan surat ketetapan pajak diuraikan di SOP Tata Cara Penerbitan Surat Ketetapan Pajak.</span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">p. Buku‐buku, catatan‐catatan, dan dokumen‐dokumen yang dipinjam dari Wajib Pajak dikembalikan secara lengkap dan utuh kepada Wajib Pajak paling lama 7 (tujuh) hari sejak selesainya pemeriksaan dan dibuatkan Bukti Peminjaman/Pengembalian Buku, Catatan dan Dokumen oleh Tim Pemeriksa Pajak.</span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">q. LPP yang sudah ditandatangani Kepala Kantor Pelayanan Pajak kemudian disampaikan ke Seksi Pemeriksaan untuk diproses dengan SOP Tata Cara Penatausahaan Laporan Pemeriksaan Pajak dan Nota Penghitungan (Nothit).</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">r..Proses selesai.</span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><b style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Tata Cara Pemeriksaan Lapangan</span></b><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">1. Tim Pemeriksa Pajak menerima SP3 dan Surat Pemberitahuan Pemeriksaan Lapangan kepada Wajib Pajak dari Seksi Pemeriksaan (SOP Tata Cara Penerbitan Surat Perintah Pemeriksaan Pajak).</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">2. Penyampaian Surat Pemberitahuan Pemeriksaan Lapangan:</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">a. Surat Pemberitahuan Pemeriksaan Lapangan yang ditujukan kepada Wajib Pajak disampaikan oleh Tim Pemeriksa Pajak pada saat dimulainya Pemeriksaan Lapangan.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">b. Apabila menolak diperiksa, Wajib Pajak harus menandatangani Surat Pernyataan Penolakan Pemeriksaan Pajak. Dalam hal Wajib Pajak menolak untuk menandatangani Surat Pernyataan Penolakan Pemeriksaan Pajak, Tim Pemeriksa Pajak harus membuat dan menandatangani Berita Acara Penolakan Pemeriksaan Pajak, kemudian menyampaikan konsep berita acara tersebut kepada Kepala Kantor Pelayanan Pajak untuk ditandatangani.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">c. Dalam hal Wajib Pajak tidak berada di tempat, pemeriksaan tetap dilaksanakan dengan terlebih dahulu meminta Pegawai yang ada untuk mewakili Wajib Pajak dan mendampingi Tim Pemeriksa Pajak guna membantu kelancaran pemeriksaan. Apabila menolak untuk membantu kelancaran pemeriksaan, Pegawai Wajib Pajak harus menandatangani Surat Pernyataan Penolakan Membantu Kelancaran Pemeriksaan Pajak. Dalam hal terjadi penolakan untuk menandatangani Surat Pernyataan Penolakan Membantu Kelancaran Pemeriksaan Pajak, Tim Pemeriksa Pajak harus membuat dan menandatangani Berita Acara Penolakan Membantu Kelancaran Pemeriksaan Pajak, kemudian menyampaikannya kepada Kepala Kantor Pelayanan Pajak, dan selanjutnya dapat melakukan penyegelan terhadap ruangan‐ruangan</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">tertentu. Berdasarkan pertimbangan Direktur Jenderal Pajak, terhadap Wajib Pajak yang menolak diperika dapat diusulkan Pemeriksaan Bukti Permulaan (SOP Tata Cara Penyelesaian Usulan Pemeriksaan Bukti Permulaan).</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">3. Peminjaman buku‐buku, catatan‐catatan, dan dokumen‐dokumen:</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">a. Wajib Pajak yang diperiksa harus meminjamkan buku‐buku, catatan‐catatan, dan dokumen‐dokumen yang berkaitan dengan kegiatan usaha atau pekerjaan bebas Wajib Pajak atau objek yang terutang pajak beserta Surat Pernyataan bahwa fotokopi dan atau hasil pengolahan data elektronik yang dipinjamkan</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">kepada Tim Pemeriksa Pajak adalah sesuai dengan aslinya apabila buku‐buku, catatan‐catatan, dan dokumen‐dokumen tersebut berupa fotokopi dan atau hasil pengolahan data elektronik.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">b. Buku‐buku, catatan‐catatan, dan dokumen‐dokumen yang diperlukan dan ditemukan pada saat pelaksanaan pemeriksaan lapangan di tempat Wajib Pajak dipinjam pada saat itu juga dan Tim Pemeriksa Pajak membuat Bukti Peminjaman/Pengembalian Buku, Catatan, dan Dokumen.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">c. Atas buku‐buku, catatan‐catatan dan dokumen‐dokumen yang belum dipinjam pada saat pelaksanaan pemeriksaan lapangan, Tim Pemeriksa Pajak membuat Surat Permintaan Peminjaman Buku, Catatan, dan Dokumen yang belum ditemukan/diperoleh. Buku‐buku, catatan‐catatan, dan dokumen‐dokumen yang dipinjam harus diserahkan kepada Tim Pemeriksa Pajak paling lama 7 (tujuh) hari terhitung sejak Surat Peminjaman Buku, Catatan, dan Dokumen diterima oleh Wajib Pajak.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">d. Setiap penyerahan buku‐buku, catatan‐catatan, dan dokumen‐dokumen dari Wajib Pajak berkaitan dengan pemenuhan Surat Permintaan Peminjaman Buku, Catatan, dan Dokumen, baik yang diserahkan sebagian atau secara bertahap atau seluruhnya, Pemeriksa membuat Bukti Peminjaman/Pengembalian Buku, Catatan, dan Dokumen.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">e. Dalam hal Wajib Pajak menyatakan bahwa seluruh buku‐buku, catatancatatan, dan dokumen‐dokumen sudah diserahkan, Tim Pemeriksa Pajak membuat dan menandatangani Berita Acara Pemenuhan Seluruh Peminjaman Buku, Catatan dan Dokumen, kemudian menyerahkannya kepada Kepala Kantor Pelayanan Pajak untuk menandatangani.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">f. Dalam hal buku‐buku, catatan‐catatan, dan dokumen‐dokumen perlu dilindungi kerahasiaannya, atau jumlah buku‐buku, catatan‐catatan, dan dokumen‐dokumen sangat banyak sehingga sulit untuk dibawa ke Kantor Kepala Kantor Pelayanan Pajak, Wajib Pajak dapat mengajukan permohonan kepada Kepala Kantor Pelayanan Pajak agar pelaksanaan pemeriksaan lapangan dapat dilakukan di tempat Wajib Pajak dengan menyediakan ruangan khusus tempat dilakukannya pelaksanaan Pemeriksaan Lapangan.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">g. Dalam hal data hasil pengolahan elektronik disimpan dalam media disket, compact disk, tape backup, hard disk atau media penyimpanan lainnya yang tidak dapat diperiksa karena kendala teknis, dapat dimintakan bantuan Tenaga Ahli untuk melakukan pengubahan media atau pengubahan teknis lainnya sehingga data dimaksud dapat diperiksa dengan membuat Surat Permintaan Tenaga Ahli.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">4. Dalam hal Wajib Pajak tidak memenuhi jangka waktu penyerahan buku‐buku, catatan‐catatan, dan dokumen‐dokumen:</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">a. Wajib Pajak yang tidak memenuhi jangka waktu penyerahan buku‐buku, catatan‐catatan, dan dokumen‐dokumen, dikirim Surat Peringatan I pada hari berikutnya setelah batas waktu penyerahan buku‐buku, catatan‐catatan, dan dokumen‐dokumen terlampaui.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">b. Apabila jangka waktu sebagaimana dimaksud dalam Surat Peringatan I terlewati dan Wajib Pajak masih belum juga menyerahkan buku‐buku, catatan‐catatan, dan dokumen‐dokumen yang diminta, kepada Wajib Pajak dikirim Surat Peringatan II pada hari berikutnya.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">c. Jangka waktu penyerahan buku‐buku, catatan‐catatan, dan dokumendokumen dalam setiap Surat Peringatan adalah selama 3 (tiga) hari sejak tanggal dikirimnya masing‐masing Surat Peringatan.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">d. Apabila jangka waktu penyerahan Buku, Catatan, dan Dokumen sebagaimana ditentukan dalam Surat Peringatan I dan Peringatan II telah terlewati dan Wajib Pajak tidak memenuhi, Tim Pemeriksa Pajak harus membuat Berita Acara Tidak Dapat Dipenuhinya Peminjaman Buku, Catatan, dan Dokumen.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">e. Apabila Wajib Pajak tidak memenuhi permintaan peminjaman buku‐buku, catatan‐catatan, dan dokumen‐dokumen dalam jangka waktu yang ditentukan dalam Surat Peringatan II, pajak yang terutang dihitung secara jabatan.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">5. Untuk memperoleh penjelasan yang lebih rinci, Tim Pemeriksa Pajak melalui Kepala Kantor Pelayanan Pajak dapat memanggil Wajib Pajak dengan menggunakan Surat Panggilan I/Panggilan II. Keterangan Wajib Pajak yang diberikan kepada Tim Pemeriksa Pajak, apabila dipandang perlu dapat dituangkan</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">dalam Berita Acara Pemberian Keterangan Wajib Pajak yang ditandatangani oleh Tim Pemeriksa Pajak dan Kepala Kantor Pelayanan Pajak.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">6. Permintaan keterangan atau bukti yang berkaitan dengan pemeriksaan yang sedang dilakukan terhadap Wajib Pajak kepada pihak ketiga:</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">a. Melalui Kepala Kantor Pelayanan Pajak, Tim Pemeriksa Pajak dapat meminta keterangan atau bukti yang berkaitan dengan pemeriksaan yang sedang dilakukan terhadap Wajib Pajak kepada pihak ketiga sebagaimana dimaksud dalam Pasal 35 ayat (1) Undang‐undang Nomor 6 Tahun 1983 tentang</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Ketentuan umum dan Tata Cara Perpajakan sebagaimana telah diubah terakhir dengan Undang‐undang Nomor 16 Tahun 2000, secara tertulis dengan membuat Surat Permintaan Keterangan atau Bukti.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">b. Pihak Ketiga harus memberikan keterangan paling lama 7 (tujuh) hari sejak diterimanya surat permintaan keterangan atau bukti.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">c. Apabila dalam jangka waktu tidak dipenuhi, Tim Pemeriksa Pajak segera menyampaikan Surat Peringatan I dan apabila dalam jangka waktu yang ditentukan tidak dipenuhi, disampaikan Surat Peringatan II.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">d. Apabila permintaan dalam Surat Peringatan II tidak juga dipenuhi, Pemeriksa segera membuat Berita Acara Tidak Dipenuhinya Permintaan Keterangan atau Bukti dari Pihak Ketiga.</span><span style="font-size: 12pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"></span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span style="font-size: 10.5pt; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">7. Berdasarkan buku‐buku, catatan‐catatan, dan dokumen‐dokumen, penjelasan dari Wajib Pajak, serta keterangan atau bukti yang berkaitan dengan pemeriksaan yang dapat diperoleh, Tim Pemeriksa Pajak melakukan pemeriksaan dengan menerapkan teknik‐teknik pemeriksaan yang lazim atau teknik‐teknik pemeriksaan yang dipandang perlu dalam rangka mencapai tujuan pemeriksaan. Hasil pemeriksaan dituangkan dalam Kertas Kerja Pemeriksaan dan konsep LPP.</span></span></div><div class="MsoNormal" style="font-family: Arial,Helvetica,sans-serif; margin: 0px; padding: 0px; text-align: justify;"><span class="Apple-style-span" style="color: #333333; font-size: 12px; line-height: 24px;"><span class="Apple-style-span" style="font-size: 14px;"><span class="Apple-style-span" style="color: black; font-size: 11px; line-height: 17px;"><br />
</span></span></span></div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com0tag:blogger.com,1999:blog-8528176785179978931.post-60616972390453354482012-08-23T00:42:00.000+07:002012-08-23T00:42:27.381+07:00Pembahasan Akhir Hasil Pemeriksaan (Closing Conference)<div style="text-align: justify;"><span class="Apple-style-span" style="color: #3e3e3e; line-height: 18px;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;"><span class="Apple-style-span" style="font-size: x-small;">Pembahasan akhir hasil pemeriksaan (closing conference) adalah pembahasan antara Wajib Pajak dan Pemeriksa Pajak atas temuan Pemeriksaan yang hasilnya dituangkan dalam Berita Acara Pembahasan Akhir Hasil Pemeriksaan yang ditandatangani oleh kedua belah pihak dan berisi koreksi baik yang disetujui maupun yang tidak disetujui. Secara logika, pembahasan akhir hasil pemeriksaan akan ada jika WP memberikan respon atau menjawab atau memberikan tanggapan atas SPHP</span></span></span><span class="Apple-style-span" style="font-size: x-small;"><br />
</span></div><span class="Apple-style-span" style="color: #3e3e3e; font-family: Arial; line-height: 18px;"><span class="Apple-style-span" style="font-size: x-small;"><br />
</span></span> <span class="Apple-style-span" style="color: #3e3e3e; font-family: Arial; font-size: 13px; line-height: 18px;">Dalam Pasal 23 PMK No. 82 Th 2011 dijelaskan:</span><br />
<span class="Apple-style-span" style="color: #3e3e3e; font-family: Arial; font-size: 13px; line-height: 18px;"><span class="Apple-style-span" style="color: black; font-family: Verdana; font-size: 11px; line-height: 17px;"><table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: x-small;">(1)</span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: x-small;">Apabila Wajib Pajak:</span><ol style="list-style-type: lower-alpha; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: x-small;">menyampaikan tanggapan secara tertulis atas hasil Pemeriksaan yang berisi tentang persetujuan atas seluruh hasil Pemeriksaan dalam jangka waktu sebagaimana dimaksud dalam Pasal 22 ayat (3) atau ayat (4); dan</span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: x-small;">hadir dalam Pembahasan Akhir Hasil Pemeriksaan sesuai dengan hari dan tanggal yang tercantum dalam undangan tertulis sebagaimana dimaksud dalam Pasal 22 ayat (6),</span></li>
</ol><span class="Apple-style-span" style="font-size: x-small;">Pemeriksa Pajak membuat risalah pembahasan dengan mendasarkan pada tanggapan yang disampaikan Wajib Pajak sebagaimana dimaksud pada huruf a dan membuat berita acara Pembahasan Akhir Hasil Pemeriksaan, yang ditandatangani oleh tim Pemeriksa Pajak dan Wajib Pajak.</span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: x-small;">(2)</span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: x-small;">Apabila Wajib Pajak:</span><ol style="list-style-type: lower-alpha; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: x-small;">menyampaikan tanggapan secara tertulis atas hasil Pemeriksaan yang berisi tentang persetujuan atas seluruh hasil Pemeriksaan dalam jangka waktu sebagaimana dimaksud dalam Pasal 22 ayat (3) atau ayat (4); dan</span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: x-small;">tidak hadir dalam Pembahasan Akhir Hasil Pemeriksaan sesuai dengan hari dan tanggal yang tercantum dalam undangan tertulis sebagaimana dimaksud dalam Pasal 22 ayat (6),</span></li>
</ol><span class="Apple-style-span" style="font-size: x-small;">Pemeriksa Pajak membuat risalah pembahasan dengan mendasarkan pada tanggapan yang disampaikan Wajib Pajak sebagaimana dimaksud pada huruf a, dan membuat berita acara yang menjelaskan ketidakhadiran Wajib Pajak sebagaimana dimaksud pada huruf b, yang ditandatangani oleh tim Pemeriksa Pajak.</span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: x-small;">(3)</span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: x-small;">Apabila Wajib Pajak:</span><ol style="list-style-type: lower-alpha; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: x-small;">menyampaikan tanggapan secara tertulis atas hasil Pemeriksaan yang berisi tentang ketidaksetujuan atas sebagian atau seluruh hasil Pemeriksaan dalam jangka waktu sebagaimana dimaksud dalam Pasal 22 ayat (3) atau ayat (4); dan</span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: x-small;">hadir dalam Pembahasan Akhir Hasil Pemeriksaan sesuai dengan hari dan tanggal yang tercantum dalam undangan tertulis sebagaimana dimaksud dalam Pasal 22 ayat (6),</span></li>
</ol><span class="Apple-style-span" style="font-size: x-small;">Pemeriksa Pajak melakukan Pembahasan Akhir Hasil Pemeriksaan dengan Wajib Pajak dengan mendasarkan pada tanggapan yang disampaikan Wajib Pajak sebagaimana dimaksud pada huruf a dan hasil pembahasannya dituangkan dalam risalah pembahasan, yang ditandatangani oleh tim Pemeriksa Pajak dan Wajib Pajak.</span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: x-small;">(4)</span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: x-small;">Apabila Wajib Pajak:</span><ol style="list-style-type: lower-alpha; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: x-small;">menyampaikan tanggapan secara tertulis atas hasil Pemeriksaan yang berisi tentang ketidaksetujuan atas sebagian atau seluruh hasil Pemeriksaan dalam jangka waktu sebagaimana dimaksud dalam Pasal 22 ayat (3) atau ayat (4); dan</span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: x-small;">tidak hadir dalam Pembahasan Akhir Hasil Pemeriksaan sesuai dengan hari dan tanggal yang tercantum dalam undangan tertulis sebagaimana dimaksud dalam Pasal 22 ayat (6),</span></li>
</ol><span class="Apple-style-span" style="font-size: x-small;">Pemeriksa Pajak membuat risalah pembahasan yang mendasarkan pada tanggapan yang disampaikan Wajib Pajak sebagaimana dimaksud pada huruf a dan membuat berita acara yang menjelaskan ketidakhadiran Wajib Pajak sebagaimana dimaksud pada huruf b, yang ditandatangani oleh tim Pemeriksa Pajak.</span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: x-small;">(5)</span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: x-small;">Apabila Wajib Pajak:</span><ol style="list-style-type: lower-alpha; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: x-small;">tidak menyampaikan tanggapan secara tertulis atas hasil Pemeriksaan dalam jangka waktu sebagaimana dimaksud dalam Pasal 22 ayat (3) dan/atau ayat (4); dan</span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: x-small;">hadir dalam Pembahasan Akhir Hasil Pemeriksaan sesuai dengan hari dan tanggal yang tercantum dalam undangan tertulis sebagaimana dimaksud dalam Pasal 22 ayat (6),</span></li>
</ol><span class="Apple-style-span" style="font-size: x-small;">Pemeriksa Pajak tetap melakukan Pembahasan Akhir Hasil Pemeriksaan dengan Wajib Pajak dan hasil pembahasannya dituangkan dalam risalah pembahasan, yang ditandatangani oleh tim Pemeriksa Pajak dan Wajib Pajak.</span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: x-small;">(6)</span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: x-small;">Apabila Wajib Pajak:</span><ol style="list-style-type: lower-alpha; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: x-small;">tidak menyampaikan tanggapan secara tertulis atas hasil Pemeriksaan dalam jangka waktu sebagaimana dimaksud dalam Pasal 22 ayat (3) dan/atau ayat (4); dan</span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: x-small;">tidak hadir dalam Pembahasan Akhir Hasil Pemeriksaan sesuai dengan hari dan tanggal yang tercantum dalam undangan tertulis sebagaimana dimaksud dalam Pasal 22 ayat (6),</span></li>
</ol><span class="Apple-style-span" style="font-size: x-small;">Pemeriksa Pajak membuat berita acara yang menjelaskan tidak adanya tanggapan secara tertulis sebagaimana dimaksud pada huruf a dan menjelaskan ketidakhadiran Wajib Pajak sebagaimana dimaksud pada huruf b, yang ditandatangani oleh tim Pemeriksa Pajak.</span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: x-small;">(7)</span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: x-small;">Dalam hal Wajib Pajak tidak hadir dalam Pembahasan Akhir Hasil Pemeriksaan dan tim Pemeriksa Pajak telah membuat dan menandatangani berita acara ketidakhadiran Wajib Pajak dalam Pembahasan Akhir Hasil Pemeriksaan sebagaimana dimaksud pada ayat (2), ayat (4), atau ayat (6), Pembahasan Akhir Hasil Pemeriksaan dianggap telah dilaksanakan.</span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: x-small;">(8)</span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: x-small;">Dalam hal terdapat hasil Pemeriksaan yang belum disepakati antara tim Pemeriksa Pajak dengan Wajib Pajak dalam Pembahasan Akhir Hasil Pemeriksaan, berdasarkan risalah pembahasan sebagaimana dimaksud pada ayat (3) atau ayat (5), Wajib Pajak dapat mengajukan permohonan agar hasil Pemeriksaan yang belum disepakati tersebut dibahas terlebih dahulu dengan Tim Quality Assurance Pemeriksaan.</span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: x-small;">(9)</span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: x-small;">Hasil pembahasan dengan Tim Quality Assurance Pemeriksaan dituangkan dalam risalah Tim Quality Assurance Pemeriksaan.</span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: x-small;">(10)</span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: x-small;">Berdasarkan risalah pembahasan sebagaimana dimaksud pada ayat (2), ayat (3), ayat (4), atau ayat (5) dan/atau risalah Tim Quality Assurance Pemeriksaan sebagaimana dimaksud pada ayat (9), tim Pemeriksa Pajak membuat berita acara Pembahasan Akhir Hasil Pemeriksaan yang ditandatangani tim Pemeriksa Pajak dan Wajib Pajak.</span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: x-small;">(11)</span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: x-small;">Dalam hal Wajib Pajak menolak menandatangani berita acara Pembahasan Akhir Hasil Pemeriksaan sebagaimana dimaksud pada ayat (1) atau ayat (10), tim Pemeriksa Pajak membuat catatan tentang penolakan tersebut dalam berita acara Pembahasan Akhir Hasil Pemeriksaan.</span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: x-small;">(12)</span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: x-small;">Jangka waktu Pembahasan Akhir Hasil Pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan baik dalam Pemeriksaan Kantor maupun Pemeriksaan Lapangan harus diselesaikan paling lama 3 (tiga) minggu yang dihitung sejak Wajib Pajak harus hadir sesuai dengan hari dan tanggal yang tercantum dalam undangan tertulis sebagaimana dimaksud dalam Pasal 22 ayat (6).<br />
Sumber : PMK No. 82 Tahun 2011</span></td></tr>
</tbody></table></span></span>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com0tag:blogger.com,1999:blog-8528176785179978931.post-76437145816793898912012-08-20T10:06:00.002+07:002012-08-22T20:50:16.140+07:00PENILAIAN INDIVIDUAL OBYEK PAJAK BUMI DAN BANGUNAN<div align="center" class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span lang="SV" style="border: none windowtext 1.0pt; color: #333333; font-family: "Franklin Gothic Book","sans-serif"; font-size: 9.0pt; mso-ansi-language: SV; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">PENILAIAN INDIVIDUAL</span></b><span lang="SV" style="color: black; font-family: "Arial","sans-serif"; font-size: 9.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div><div align="center" class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span lang="SV" style="border: none windowtext 1.0pt; color: #333333; font-family: "Franklin Gothic Book","sans-serif"; font-size: 9.0pt; mso-ansi-language: SV; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">OBJEK PAJAK PBB</span></b><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; vertical-align: baseline;"><br />
</div><div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; vertical-align: baseline;"><span class="Apple-style-span" style="font-family: 'Arial Narrow'; font-size: 12px; font-weight: bold;"></span><br />
<div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"></div><div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><span class="Apple-style-span" style="font-family: sans-serif; text-decoration: underline;"></span></div><div style="margin-bottom: .0001pt; margin: 0cm; mso-line-height-alt: 12.0pt; text-align: justify; vertical-align: baseline;"><span class="Apple-style-span" style="font-family: sans-serif; font-size: 19px; font-weight: bold;"></span></div><div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><span class="Apple-style-span" style="font-family: sans-serif; font-weight: normal;"></span></div><div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; color: black; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-border-alt: none windowtext 0cm; mso-hansi-theme-font: minor-latin; padding: 0cm;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">PROSES PENILAIAN INDIVIDUAL OBYEK PAJAK BUMI DAN BANGUNAN</span></span></b><span style="color: black; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
</span> <b><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;"><a href="http://dc312.4shared.com/doc/7zmMSGyd/preview.html"><span style="color: #073763;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Sumber: http://dc312.4shared.com/doc/7zmMSGyd/preview.html</span></span></a><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> </span></span></b><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><u1:p></u1:p> </span><br />
<div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
</span></div><div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><div style="text-align: justify;"><u><span lang="SV" style="border: none windowtext 1.0pt; color: black; font-size: 11.0pt; mso-ansi-language: SV; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-border-alt: none windowtext 0cm; mso-hansi-theme-font: minor-latin; padding: 0cm;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Penilaian individual adalah suatu sistem penilaian terhadap objek pajak dengan cara memperhitungkan seluruh karakteristik dari objek yang dimaksud</span></span></u><span lang="SV" style="border: none windowtext 1.0pt; color: black; font-size: 11.0pt; mso-ansi-language: SV; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-border-alt: none windowtext 0cm; mso-hansi-theme-font: minor-latin; padding: 0cm;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">. Teknik penilaian individual diterapkan untuk jenis objek pajak dengan konstruksi khusus atau objek pajak yang sudah dinilai dengan CAV namun hasilnya tidak mencerminkan nilai sebenarnya, hal ini dikarenakan keterbatasan program aplikasi.</span></span><span style="color: black; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></div><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><u1:p></u1:p> </span><br />
<div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><div style="text-align: justify;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
</span></div></div><div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; color: black; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-border-alt: none windowtext 0cm; mso-hansi-theme-font: minor-latin; padding: 0cm;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Beberapa permasalahan dalam tata cara penilaian individual atas objek Pajak PBB yang perlu disesuaikan dan disempurnakan antara lain :</span></span><span style="color: black; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></div><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><u1:p></u1:p> </span><br />
<div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><div style="text-align: justify;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
</span></div></div><div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><div style="text-align: justify;"><span style="color: black; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">1. </span><span class="apple-converted-space"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> </span></span><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pada umumnya proses penilaian kurang didukung oleh kualitas dan kuantitas Basis Data dan Informasi Pasar Properti yang valid, akurat dan dapat dipertanggungjawabkan.</span></span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></div><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><u1:p></u1:p> </span><br />
<div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><div style="text-align: justify;"><span style="color: black; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">2. </span><span class="apple-converted-space"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> </span></span><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Basis Data dan Informasi Pasar Properti belum dikelola secara sistematik, periodik, konsisten dan komprehensif.</span></span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></div><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><u1:p></u1:p> </span><br />
<div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><div style="text-align: justify;"><span style="color: black; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">3. </span><span class="apple-converted-space"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> </span></span><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pendekatan penilaian yang selama ini digunakan kurang memperhatikan prinsip penilaian properti sebagai </span><u><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">satu kesatuan investasi</span></u><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">, sehingga hasil penilaiannya kurang akurat dan kurang mencerminkan nilai pasar properti, meskipun dalam pasal 1 ayat 3 Undang-undang No. 12 Tahun 1985 tentang Pajak Bumi dan Bangunan sebagaimana telah diubah dengan Undang-undang No. 12 Tahun 1994 telah mendefinisikan bahwa </span><i><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">“Nilai Jual Objek Pajak adalah harga rata-rata yang diperoleh dari transaksi jual beli yang terjadi secara wajar, dan bilamana tidak terdapat transaksi jual beli, Nilai Jual Objek Pajak ditentukan melalui perbandingan harga dengan objek lain yang sejenis, atau nilai perolehan baru, nilai jual objek pajak pengganti”. </span></i><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Definisi NJOP di atas mempertegas bahwa pengertian </span><u><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">NJOP merupakan satu kesatuan investasi</span></u><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">. Oleh karena itu, konsekuensi proses penilaian objek pajaknya perlu mempertimbangkan prinsip penilaian tersebut, yaitu tidak memisah-misahkan antara Nilai Bumi dan Nilai Bangunan. </span><u><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pengalokasian NJOP Bumi dan NJOP Bangunan dilakukan untuk tujuan penerbitan SPPT.</span></u></span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></div><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><u1:p></u1:p> </span><br />
<div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><div style="text-align: justify;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
</span></div></div><div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; color: black; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-border-alt: none windowtext 0cm; mso-hansi-theme-font: minor-latin; padding: 0cm;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Penerapan Pendekatan Biaya (Pendekatan atau Metode Nilai Perolehan Baru) secara umum dilakukan dengan melakukan penilaian secara rinci atas objek yang akan dinilai, yakni tanah dan bangunan dengan tetap memperhatikan prinsip penilaian properti sebagai satu kesatuan investasi. Kesatuan investasi yang dimaksud disini adalah bahwa </span><u><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">nilai yang dihasilkan dari masing-masing komponen objek penilaian (tanah dan bangunan) harus dijumlahkan menjadi suatu nilai yang mencerminkan nilai pasar properti secara utuh.</span></u></span><span style="color: black; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></div><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><u1:p></u1:p> </span><br />
<div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><div style="text-align: justify;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
</span></div></div><div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; color: black; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-border-alt: none windowtext 0cm; mso-hansi-theme-font: minor-latin; padding: 0cm;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Implementasi Pendekatan Biaya (Pendekatan atau Metode Nilai Perolehan Baru) untuk penentuan NJOP dilakukan dengan cara : NJOP Bumi diperoleh dengan cara melakukan analisis NIR (Nilai Indikasi Rata-rata), sedangkan NJOP Bangunan diperoleh dengan penerapan aplikasi CAV </span><i><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">(Computer Assisted Valuation) </span></i><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">/ DBKB (Daftar Biaya Komponen Bangunan). </span><u><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Namun dalam implementasinya, penentuan NJOP Bumi dan NJOP Bangunan dilakukan secara terpisah tanpa memperhatikan apakah penjumlahan NJOP Bumi dan NJOP Bangunan tersebut telah mencerminkan nilai pasar properti secara utuh.</span></u></span><span style="color: black; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></div><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><u1:p></u1:p> </span><br />
<div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><div style="text-align: justify;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
</span></div></div><div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><div style="text-align: justify;"><u><span style="border: none windowtext 1.0pt; color: black; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-border-alt: none windowtext 0cm; mso-hansi-theme-font: minor-latin; padding: 0cm;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pendekatan Biaya (Pendekatan atau Metode Nilai Perolehan Baru) pada umumnya hanya mencerminkan biaya perolehannya dan kurang mencerminkan profitabilitas investasi, sehingga untuk penilaian objek pajak PBB yang menghasilkan pendapatan, hasil penilaiannya kurang mencerminkan nilai pasar.</span></span></u><span style="border: none windowtext 1.0pt; color: black; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-border-alt: none windowtext 0cm; mso-hansi-theme-font: minor-latin; padding: 0cm;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> Pada umumnya pendapatan atas objek pajak PBB berupa pendapatan sewa, kecuali sektor perkebunanan, perhutanan dan pertambangan sebagai </span><i><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">natural resources</span></i><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> yang menghasilkan pendapatan berupa penjualan hasil alam.</span></span><span style="color: black; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></div><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><u1:p></u1:p> </span><br />
<div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><div style="text-align: justify;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
</span></div></div><div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><div style="text-align: justify;"><span lang="ES" style="border: none windowtext 1.0pt; color: black; font-size: 11.0pt; mso-ansi-language: ES; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-border-alt: none windowtext 0cm; mso-hansi-theme-font: minor-latin; padding: 0cm;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pada prinsipnya, proses Penilaian Individual Objek Pajak PBB melalui 2 tahapan. </span><i><u><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Tahap pertama</span></u></i><u><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> merupakan tahap Penentuan Nilai Pasar Properti; </span><i><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">tahap ke dua, </span></i><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">adalah Penentuan Nilai Jual Objek Pajak (NJOP) PBB. </span></u><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Tujuan yang akan dicapai dari tahap pertama ini adalah untuk menentukan nilai pasar properti. Pengertian properti yang dimaksud adalah properti dalam pandangan sebagai satu kesatuan investasi, yang dapat mencakupi objek PBB saja maupun properti sebagai objek PBB dan sekaligus bukan objek PBB.</span></span><span style="color: black; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></div><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><u1:p></u1:p> </span><br />
<div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><div style="text-align: justify;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
</span></div></div><div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><div style="text-align: justify;"><span lang="ES" style="border: none windowtext 1.0pt; color: black; font-size: 11.0pt; mso-ansi-language: ES; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-border-alt: none windowtext 0cm; mso-hansi-theme-font: minor-latin; padding: 0cm;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Sedangkan tahap ke dua merupakan Tahap Penentuan Nilai Jual Objek Pajak yang mana bertujuan untuk memenuhi kepentingan perpajakan sebagaimana diatur dalam Undang-Undang No. 12 tahun 1985 tentang PBB jo UU No. 12 tahun 1994 tentang PBB, yang terdiri dari NJOP Bumi dan NJOP Bangunan.</span></span><span style="color: black; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></div><div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><div style="text-align: justify;"><span class="Apple-style-span" style="font-family: Calibri; font-size: 15px;"><br />
</span></div></div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgkMWINcHUUiL6MbcyYg-IxY_bavsPvwwhthKGD-2YFn3XReG3-9wmmfKnNDpb2tIwnXJeJNSI2VnrqmeDoXujgTxLqSGBkEnpuiIg7zDf9t126UPmGNxcSgZz7XiILcavURoVhKpfeE2aW/s1600/preview_html_m1e844fbe.gif" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="640" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgkMWINcHUUiL6MbcyYg-IxY_bavsPvwwhthKGD-2YFn3XReG3-9wmmfKnNDpb2tIwnXJeJNSI2VnrqmeDoXujgTxLqSGBkEnpuiIg7zDf9t126UPmGNxcSgZz7XiILcavURoVhKpfeE2aW/s640/preview_html_m1e844fbe.gif" width="380" /></a></div><div style="line-height: 12.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;"><span class="Apple-style-span" style="font-family: Calibri; font-size: 15px;"><br />
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</div><div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; vertical-align: baseline;"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-bottom-style: none; border-collapse: collapse; border-color: initial; border-left-style: none; border-right-style: none; border-top-style: none; border-width: initial; text-align: justify; width: 600px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 61.5pt;" width="82"><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><b><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">2.3. TAHAP PERTAMA</span></b><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">2.3.1. Tahapan Identifikasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> <td style="border-left: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 367.5pt;" width="490"><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="ES" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Proses Penilaian Individual Objek PBB dimulai dengan tahapan penentuan Nilai Pasar Properti, dalam tahap ini, urutan kegiatan yang dilakukan meliputi :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="ES" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tahap identifikasi,</span><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="ES" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tahap survei pendahuluan,</span><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="ES" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tahap pengumpulan dan evaluasi data,</span><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="ES" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tahap analisis pasar properti,</span><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="ES" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tahap analisis penggunaan tertinggi dan terbaik (highest and best use),</span><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="ES" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tahap rekonsiliasi nilai dan</span><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="ES" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tahap penentuan kesimpulan nilai properti.</span><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="ES" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Secara detail akan dijelaskan tahap demi tahap sebagai berikut :</span><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><b><span lang="ES" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tahap identifikasi</span></b><span lang="ES" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"> adalah tahap untuk mengetahui secara detail properti yang akan dilakukan penilaian, meliputi :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><b><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Identifikasi Properti, </span></b><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">pekerjaan ini meliputi kegiatan untuk mengenal dan mengetahui segala sesuatu yang berkaitan dengan properti yang akan dinilai, properti pembanding dan pasar properti. Termasuk Real Properti/Real Estat dan Personal Properti. <b></b></span></div><div style="text-align: justify;"><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"><b>Real estat,</b> didefinisikan sebagai tanah dan bangunan atau buatan manusia lainnya yang melekat pada tanah. <b></b></span></div><div style="text-align: justify;"><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"><b>Real Properti,</b><span style="color: blue;"> </span>merujuk segala kepentingan dan manfaaf serta hak<i>(bundle of rights)</i> untuk menggunakan, menyewa, memindahkan tanah beserta pengolahan dan pembangunannya yang tercakup dalam kepemilikan fisik atas real estat. </span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Jadi real properti adalah semua hak, kepentingan dan keuntungan yang berhubungan dengan kepemilikan atas real estat. </span><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Sedangkan yang dimaksud dengan <b></b></span></div><div style="text-align: justify;"><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"><b>Personal Properti</b><span style="color: red;"> </span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">merupakan item yang tidak secara permanen melekat pada real estat dan biasanya dikenali dari kemampuannya untuk dipindahkan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><b><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Penentuan Tanggal Penilaian </span></b><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">adalah tanggal pada saat nilai, penilaian atau perhitungan manfaat ekonomi akan dinyatakan.<b> </b></span><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tanggal penilaian ini sangat penting untuk menerangkan kapan dasar penilaian itu diambil.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><b><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Penentuan Tujuan Penilaian dan Jenis Nilai yang dikehendaki </span></b><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">apakah untuk tujuan jual beli, sewa, asuransi, agunan, pembebasan tanah, go-public, lelang, untuk penetapan pajak, asuransi, penggabungan usaha dan sebagainya. Tujuan penilaian ini perlu dinyatakan secara jelas dan spesifik dalam laporan penilaian.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Sedangkan <b>Jenis Nilai yang dikehendaki </b>bergantung pada tujuan penilaiannya. Misalnya dalam penilaian untuk tujuan jual beli, produk akhir jenis nilai yang dikehendaki adalah nilai pasar wajar <i>(fair market value)</i>, untuk tujuan asuransi, nilai yang dikehendaki adalah nilai asuransi, untuk lelang <i>(auction)</i>, jenis nilai yang dikehendaki adalah nilai jual paksa <i>(forced sale value)</i>, dan sebagainya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><b><span lang="ES" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Asumsi dan kondisi pembatas, </span></b><span lang="ES" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">dibuat untuk mengetahui batasan dan tanggung jawab seorang penilai. Syarat pembatas juga dipakai untuk membatasi penggunaan laboran penilaian oleh pihak lain yang tidak berkepentingan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 61.5pt;" width="82"><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">2.3.2. Tahapan Survei Pendahuluan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
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</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
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</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">2.3.3. Tahapan Pengumpulan dan Evaluasi Data</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 367.5pt;" width="490"><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="ES" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Merupakan segenap pekerjaan persiapan yang sebelum melakukan pekerjaan penilaian meliputi:</span><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><b><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Perencanaan Kerja</span></b><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Suatu perencanaan kerja yang matang akan sangat membantu kelancaran dan efisiensi pelaksanaan penilaian. Perencanaan kerja ini meliputi: pembagian tugas dan tanggung jawab tiap personel; perencanaan biaya; sarana pendukung (peralatan, sarana transportasi), jadwal kegiatan; dan lain-lain.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><b><span lang="ES" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Data-data yang diperlukan</span></b><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="ES" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Terdapat dua jenis data yang harus dikumpulkan oleh seorang penilai, yaitu data umum dan data khusus.</span><span lang="ES" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Data umum</span></b><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"> ini meliputi informasi-informasi berkenaan dengan : prinsip-prinsip, kekuatan/keunggulan dan faktor-faktor yang mempengaruhi nilai properti, yaitu informasi-informasi berkenaan dengan trend sosial, ekonomi, pemerintahan dan lingkungan yang berpengaruh terhadap nilai properti.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Data khusus</span></b><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"> adalah data-data yang berkaitan langsung dengan properti yang akan dinilai serta properti-properti pembandingnya. Data khusus ini meliputi data secara detail mengenai fisik, data lokasional, data biaya, data pendapatan dan pembelanjaan, sebagaimana yang terdapat juga pada properti pembanding.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><b><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Sumber Data</span></b><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"> sangat variatif dari berbagai sektor. Di Indonesia, secara garis besar sumber data tersebut dapat diklasifikasikan sebagai berikut:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Instansional Pemerintah: Kantor Statistik, Bank Indonesia, BPN (Badan Pertanahan Negara), Ditjen Pajak, Pemda, Camat, Lurah, BUPLN)</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Non Pemerintah: Perbankan, Estat agen, broker, Perusahaan Penilai, Notaris/PPAT, Developer</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Non Instansional : Penjual, Pembeli, Iklan, Media masa</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Memakai jalur internet <i>(web)</i> untuk memperoleh data-data yang sifatnya update, misal data statistik yang dikeluarkan oleh BPS, perkembangan nilai poperti dari BI, <i>website </i>yang dimiliki oleh masing-masing Pemerintah Daerah dan sebagainya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><b><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Personel dan Waktu Yang Diperlukan</span></b><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Personel dan waktu yang diperlukan ditentukan oleh jangka waktu yang dikehendaki oleh pemberi tugas dan kompleksitas properti yang dinilai. Jumlah personel dan waktu yang diperlukan ini biasanya tergantung pada beban kerja penilaian yang akan dilakukan, di mana beban ini tergantung pada tipe properti yang dinilai, skala properti, tujuan penilaian, tingkat kesulitan dalam pengukuran di lapangan serta instrumen yang diperlukan.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="ES" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pada <b>tahap pengumpulan dan evaluasi data</b> ini dimulai pekerjaan pengumpulan data yang meliputi data umum dan data khusus. Pengumpulan data perlu dilakukan dengan teknik yang benar agar dapat diperoleh hasil analisis nilai yang baik.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="line-height: 13.5pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Data-data yang dikumpulkan meliputi data khusus dan data umum yang berlaku bagi objek pajak PBB yang akan dinilai dan objek pajak PBB pembanding.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td colspan="2" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 439.5pt;" width="586"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tabel 2.1. Jenis Data Yang Diperlukan Dalam Penilaian Objek Pajak</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center"><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid #CCCCCC .75pt; mso-padding-alt: 0cm 3.75pt 0cm 3.75pt; mso-yfti-tbllook: 1184; width: 548px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="2" style="border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 72.75pt;" width="97"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; color: white; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">JENIS DATA</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="3" style="border-left: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 52.5pt;" width="70"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; color: white; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">SUMBER</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-left: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 103.5pt;" width="138"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; color: white; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">FUNGSI / KEGUNAAN</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-left: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; color: white; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">KETERANGAN</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td colspan="8" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 399.0pt;" width="532"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">DATA KHUSUS</span></b><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td colspan="8" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 399.0pt;" width="532"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">A.Properti Subjek</span></b><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Adalah objek pajak yang dilakukan penilaian</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td colspan="2" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 72.75pt;" width="97"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tapak <i>(Site)</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="3" rowspan="3" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 52.5pt;" width="70"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Merupakan data-data fisik yang dikumpulkan dilapangan.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" rowspan="3" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 103.5pt;" width="138"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Untuk penilaian individual ini harus memperhatikan secara detail karakteristik yang ada pada masing-masing unit bangunan, baik bangunan utama, maupun bangunan tambahan berikut fasilitas yang ada. Fasilitas bangunan berperan dalam mendukung fungsi bangunan.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">luas dan ukuran, bentuk, kontur, jenis tanah, lebar depan, elevasi, letak, <i>zoning</i>, dsb.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 4;"> <td colspan="2" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 72.75pt;" width="97"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Bangunan</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">luas dan ukuran, desain, layout, konstruksi, bahan material, atap, langit-langit, lantai, dinding, kusen</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 5;"> <td colspan="2" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 72.75pt;" width="97"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">OLI </span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">(Other Land Improvement)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Fasilitas, pagar, pos keamanan, jalan internal, kolam renang, halaman, taman, saluran air, water treatment</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 6;"> <td colspan="2" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 72.75pt;" width="97"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Aspek Legal :</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="3" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 52.5pt;" width="70"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">BPN, Pemda, BKPM</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 103.5pt;" width="138"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Status kepemilikan suatu jenis properti sangat menentukan nilai. Bagi properti yang belum bersertifikat perlu diperhitungkan biaya untuk pembuatan sertifikat dan BPHTB yang harus dibayar</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Dokumen-dokumen kepemilikan: Akte Jual Beli, Status Kepemilikan (Hak Milik, Hak Guna Bangunan, Hak Pakai, Hak Pengelolaan, Strata Title), IMB, Ijin Lokasi dan kesesuaian dengan peraturan pemerintah seperti KDB (koefisien dasar bangunan) dan KLB (Koefisien luas bangunan)</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 7;"> <td colspan="2" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 72.75pt;" width="97"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Ekonomi</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="3" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 52.5pt;" width="70"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Kantor Pelayanan Pajak, manajemen properti objek yang dinilai</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 103.5pt;" width="138"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Biaya yang harus dikeluarkan dari properti tersebut.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pajak Penghasilan, Pajak Pertambahan Nilia, Pajak Bumi dan Bangunan, Pajak Daerah dan Retribusi, tingkat hunian, <i>service charge</i>, sewa</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 8;"> <td colspan="2" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 72.75pt;" width="97"></td> <td colspan="3" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 52.5pt;" width="70"></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 103.5pt;" width="138"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"></td> </tr>
<tr style="mso-yfti-irow: 9;"> <td colspan="8" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 399.0pt;" width="532"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">B. Properti Pembanding</span></b><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Properti pembanding adalah properti yang mempunyai kegunaan sama/serupa, berlokasi pada kawasan yang sama, dan telah diketahui nilainya</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 10;"> <td colspan="3" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 78.75pt;" width="105"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tapak <i>(Site)</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" rowspan="3" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 46.5pt;" width="62"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Merupakan data-data fisik yang dikumpulkan dilapangan.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" rowspan="3" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 103.5pt;" width="138"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Untuk penilaian individual ini harus memperhatikan secara detail karakteristik yang ada pada masing-masing unit bangunan, baik bangunan utama, maupun bangunan tambahan berikut fasilitas yang ada. Fasilitas bangunan berperan dalam mendukung fungsi bangunan.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">luas dan ukuran, bentuk, kontur, jenis tanah, lebar depan, elevasi, letak, <i>zoning</i>, dsb.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 11;"> <td colspan="3" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 78.75pt;" width="105"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Bangunan</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">luas dan ukuran, desain, layout, konstruksi, bahan material, atap, langit-langit, lantai, dinding, kusen</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 12;"> <td colspan="3" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 78.75pt;" width="105"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">OLI </span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">(<i>Other Land Improvement)</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Fasilitas, pagar, pos keamanan, jalan internal, kolam renang, halaman, taman, saluran air, water treatment</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 13;"> <td colspan="3" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 78.75pt;" width="105"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Harga (jualbeli</span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">, sewa, penawaran),</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 46.5pt;" width="62"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">REI, Agen estate, Developer, Koran, Broker, Lurah, Bank, K. Lelang</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 103.5pt;" width="138"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Mengetahui harga masing-masing jenis properti disuatu daerah, baik yang ditawarkan maupun yang telah terjadi transaksi jual beli</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Mengetahui tarif sewanya bila disewakan</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Mencari data di REI, Agen Estate, Developer, Broker, Kantor Lurah dan Kecamatan, Kantor Lelang, Bank, Informasi penawaran dari Koran, Majalah properti dan Internet.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 14;"> <td colspan="3" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 78.75pt;" width="105"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Aspek Legal</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 46.5pt;" width="62"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">BPN, Pemda, BKPM</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 103.5pt;" width="138"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Status kepemilikan suatu jenis properti sangat menentukan nilai. Bagi properti yang belum bersertifikat perlu diperhitungkan biaya untuk pembuatan sertifikat dan BPHTB yang harus dibayar</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Dokumen-dokumen kepemilikan: Akte Jual Beli, Status Kepemilikan (Hak Milik, Hak Guna Bangunan, Hak Pakai, Hak Pengelolaan, Strata Title), IMB, Ijin Lokasi</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 15;"> <td colspan="3" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 78.75pt;" width="105"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Ekonomi</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 46.5pt;" width="62"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Kantor Pelayanan Pajak, manajemen properti objek yang dinilai</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 103.5pt;" width="138"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Biaya yang harus dikeluarkan dari properti tersebut.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pajak Penghasilan, Pajak Pertambahan Nilia, Pajak Bumi dan Bangunan, Pajak Daerah dan Retribusi, tingkat hunian, <i>service charge</i>, sewa</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 16;"> <td colspan="3" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 78.75pt;" width="105"></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 46.5pt;" width="62"></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 103.5pt;" width="138"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"></td> </tr>
<tr style="mso-yfti-irow: 17;"> <td colspan="8" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 399.0pt;" width="532"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">DATA UMUM</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 18;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">A. Lokasional</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"></td> </tr>
<tr style="mso-yfti-irow: 19;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Demografi -Kecenderungan Populasi</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">BPS</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Perkiraan kebutuhan ruang (rumah, kantor, hotel)</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Contoh data jumlah penduduk, data jumlah keluarga, rata-rata jumlah anggota keluarga.Untuk menghitung perkiraan jumlah rumah yang dibutuhkan dengan cara jumlah penduduk dibagi 4 anggota keluarga</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 20;"> <td rowspan="5" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 30.75pt;" width="41"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Aspek legal</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="3" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 46.5pt;" width="62"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Peraturan Daerah terkait .</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pemda</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Mengetahui berbagai hal yang berkaitan dengan legalitas dan ketentuan hukum yang berlaku</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Meliputi segenap <i>Rule and restriction</i> (aturan dan larangan) yang dibuat untuk menata kota sesuai dengan Perencanaan Kota. Termasuk didalamnya ketentuan-ketentuan yang hanya berlaku secara spesifik dan bersifat lokal. Contoh konservasi bangunan bersejarah, konservasi lingkungan dll.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 21;"> <td colspan="3" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 46.5pt;" width="62"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tata Ruang Wilayah (Zoning)</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Dinas Tata Kota</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td rowspan="4" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Untuk mengetahui kegunaan tertinggi dan terbaik <i>(Highest and Best Use)</i> suatu objek pajak.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pembagian wilayah berdasarkan peruntukan, mis: kawasan pemukiman, kawasan industri, pertanian, jalur hijau,</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 22;"> <td colspan="3" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 46.5pt;" width="62"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">KLB (Koefisien Luas Bangunan)</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Dinas Tata Kota</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Perbandingan antara total luas bangunan yang diperbolehkan dibangun dengan luas suatu bidang tanah.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 23;"> <td colspan="3" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 46.5pt;" width="62"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">KDB (Koefisien Dasar Bangunan)</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Dinas Tata Kota</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Perbandingan antara luas maksimal bangunan lantai 1 dengan luas tanah.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 24;"> <td colspan="3" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 46.5pt;" width="62"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Ketinggian Bangunan</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Dinas Tata Kota</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tinggi maksimal bangunan yang diperbolehkan dibangun pada suatu kawasan.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 25;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Jalur Transportasi,</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Dep. Perhub.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Untuk mengetahui akssessibilitas suatu objek pajak</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Aksessibilitas merupakan kemudahan untuk mencapai lokasi objek,</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 26;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Fasilitas Sosial Dan Fasilitas Umum</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pemda</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Untuk mengetahui ketersediaan dan kesesuaian jumlah fasum/fasos dengan jumlah penduduk.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Mis : Jumlah fasos, fasum pada suatu kawasan (perumahan) akan mempengaruhi nilai objek pajak di kawasan tersebut.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 27;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Perkembangan Lingkungan</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pemda</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Untuk mengetahui arah perkembangan lingkungan, kondisi penggunaan lahan eksisting misalnya calon lokasi perumahan, perdagangan</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Meningkatnya jumlah penawaran dan transaksi tanah merupakan indikasi bahwa daerah tersebut mulai berkembang. </span><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Peningkatan nilai tanah akan mengikuti perkembangan suaru kawasan. Semakin ramai suatu kawasan semakin mahal pula nilai tanahnya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 28;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"></td> </tr>
<tr style="mso-yfti-irow: 29;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">B. Ekonomi</span></b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"></td> </tr>
<tr style="mso-yfti-irow: 30;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Data tren indikator makro ekonomi :</span></b><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"></td> </tr>
<tr style="mso-yfti-irow: 31;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Inflasi Nasional</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">BPS, BI</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">1. Untuk penyesuaian nilai waktu dari suatu investasi dan</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">2. Untuk penentuan tingkat kapitalisasi</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Diisi dengan kecenderungna angka inflasi yang berlaku nasional</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Formula: Cap Rate = Discount Rate – Inflation Rate</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 32;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Inflasi Daerah</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Kantor Statistik</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Mengetahui tingkat inflasiyang berlaku di suatu daerah</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Diisi dengan angka inflasi yang berlaku di daerah kab/kota pada akhir semester</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 33;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tingkat Suku Bunga Kredit Perbankan</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Bank, BI</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Mengetahui beban bunga yang harus ditanggung bila melakukan suatu investasi</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Diisi dengan tingkat suku bunga kredit setiap akhir semester.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 34;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tingkat Suku Bunga Sertifikat Bank Indonesia (SBI)</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">BI</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Mengetahui suku bunga bank sebagai indikator batas aman suatu investasi</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Diisi dengan tingkat suku bunga sertifikat bank Indoensia setiap akhir semester</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 35;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Nilai Tukar Rupiah terhadap mata uang Asing</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Bank</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Fluktuasi dan pergerakan Nilai Rupiah terhadap mata uang asing</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Diisi dengan nilai tukar rupiah pada saat penilaian</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 36;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Indeks Harga Konsumen Umum dan Sektor Properti</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">BPS, BI</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Sebagai parameter penyesuaian nilai waktu dari suatu investasi</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Melihat secara periodik data-data yang dikeluar kan oleh Bank Indonesia</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 37;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Produk Domestik Bruto Nasional dan Regional</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">BPS, Pemda</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Untuk mengetahui perkembangan pembangunan sektor properti pada suatu kota/kab.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Diisi dengan PDRB yang berlaku di kab/kota per tahun khusunya sektor konsttruksi.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 38;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Porsi Jumlah Kredit Perbankan Untuk Konstruksi dan Real Estat</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Bank</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Untuk mengetahui alokasi kredit untuk membiayai pembangunan properti</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Laporan Resmi dari Bank</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 39;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Indeks Harga Saham Emiten Properti</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Bursa</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Sebagai indikator perkembangan properti nasional.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"></td> </tr>
<tr style="mso-yfti-irow: 40;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tingkat pertumbuhan ekonomi</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">APBN</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Untuk mengetahui pertumbuhan ekonomi nasional.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">RAPBN, APBN dan Tren pergerakannya</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 41;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"></td> </tr>
<tr style="mso-yfti-irow: 42;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tinjauan tren pasar properti :</span></b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"></td> </tr>
<tr style="mso-yfti-irow: 43;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><i><span lang="NO-BOK" style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Supply</span></i><span lang="NO-BOK" style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"> (penawaran/stok)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">REI, Agen properti, developer</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Untuk mengetahui jumlah stok properti</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Misalnya jumlah ruko di kota Surabaya atau jumlah rumah mewah di Tangerang.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 44;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><i><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Demand</span></i><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">REI, Agen properti, developer</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Memprediksi potensi permintaan properti</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Misal : menghitung jumlah wisatawan yang akan berkunjung di Pulau Bali untuk menentukan jumlah kamar hotel dan tarifnya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 45;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Harga Sewa</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Manajemen Properti</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Untuk mengetahui harga sewa masing-masing properti</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Contoh : sewa tanah kosong, rumah, ruko, kamar hotel, ruang kantor</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 46;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Harga <i>Service charge</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Manajemen Properti</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Untuk mengetahui biaya yang dikeluarkan atas fasilitas bangunan yang dinikmati</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Contoh : biaya kebersihan, keamanan, AC, listrik</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 47;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Harga Jual</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">REI, Agen properti, developer</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Untuk mengetahui harga masing-masing properti</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Contoh : harga tanah kosong, rumah, ruko, kamar hotel, ruang kantor</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 48; mso-yfti-lastrow: yes;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 87.75pt;" width="117"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -18.0pt; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tingkat Hunian.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td colspan="2" style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 43.5pt;" width="58"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Manajemen Properti, PHRI</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Mengetahui jumlah ruang yang tidak tersewakan, mengetahui tingkat hunian suatu hotel</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 138.75pt;" width="185"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Persentase jumlah ruang yang disewakan dengan total bangunan yang bisa disewakan.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Persentase dari rata-rata jumlah kamar hotel yang tersewa dibandingkan dengan jumlah kamar hotel yang ada</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr height="0"> <td style="border: none;" width="58"></td> <td style="border: none;" width="64"></td> <td style="border: none;" width="12"></td> <td style="border: none;" width="20"></td> <td style="border: none;" width="72"></td> <td style="border: none;" width="6"></td> <td style="border: none;" width="117"></td> <td style="border: none;" width="198"></td> </tr>
</tbody></table></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 61.5pt;" width="82"><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><br />
</div><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><br />
</div><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">2.3.4. Tahapan Analisis Pasar Properti</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
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</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
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</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
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</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
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</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
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</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">2.3.5. Analisis Penggunaan Tertinggi dan Terbaik (The Highest and Best Use)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 367.5pt;" width="490"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><br />
</div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l55 level1 lfo7; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Definisi pasar properti</span></b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pasar properti adalah suatu aktivitas komersial yang dirancang untuk memudahkan pertukaran hak-hak atas tanah dan bangunan, menetapkan harga untuk pertukaran-pertukaran yang sifatnya saling menguntungkan bagi kedua belah pihak, mengalokasikan ruang untuk berbagai alternatif penggunaan, menentukan pola penggunaan tanah dan ruang, serta menyesuaikan penawaran terhadap permintaan.</span><span lang="NO-BOK" style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Singkatnya, pasar properti adalah sebuah pasar dimana hak-hak atas properti yang dianggap bersaing oleh para calon pembeli untuk dipertukarkan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l40 level1 lfo8; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Karakteristik Pasar Properti</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Karakteristik pasar properti antara lain :</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l71 level1 lfo9; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><u><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Produk yang berbeda (unik)</span></u><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -12.25pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Karena lokasi yang menetap (<i>immobilitas</i>) serta karakteristiknya yang berbeda, properti merupakan barang yang unik. Tak ada dua unit ruang yang persis sama dan karenanya satu sama lain tidaklah setara untuk dipertukarkan. Hak-hak yang berbeda atas properti serupa yang ditawarkan mungkin saja ada dan dipertukarkan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l7 level1 lfo10; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><u><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Relatif kurang informasi</span></u><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Banyak informasi yang sukar atau tidak mungkin diperoleh dan kemungkinan besar hal-hal tersebut diperlakukan secara rahasia <i>(confidential).</i> Tidak ada data resmi dan pasar resmi, harga-harga penjualan tidak dipublikasikan dan dilaporkan secara luas seperti halnya harga-harga saham.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l61 level1 lfo11; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><u><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Sedikit pembeli dan penjual untuk tiap-tiap transaksi atau segmen pasar</span></u><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pembeli dan penjual, pemilik dan penyewa, peminjam dan yang diberi pinjaman, semuanya memiliki keyakinan bahwa mereka dapat mempengaruhi harga atau persyaratan sewa ataupun persyaratan pinjaman. Karenanya, negoisasi antara pihak-pihak yang berkepentingan merupakan suatu hal yang penting, sehingga harga cenderung menjadi tidak pasti. Harga dan syarat-syarat terjadinya transaksi sangat kuat dipengaruhi oleh persepsi subjektif dan keinginan-keinginan yang bersifat individual dari masing-masing peserta. Bahkan sering dijumpai <u>perilaku yang tidak rasional</u> yang bereaksi terhadap tekanan-tekanan tertentu yang mendesak.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l1 level1 lfo12; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><u><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Investasi memerlukan dana besar, waktu yang lama</span></u><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Investasi properti memerlukan modal yang besar dan jangka waktu kembalian yang cukup lama. Terbatasnya modal menyebabkan perlunya kerjasama dengan lembaga keuangan dalam membiayai suatu proyek properti. Oleh karena itu kelayakan investasi <i>(feasibility study)</i> memegang peran kunci dalam keberhasilan investasi ini.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l76 level1 lfo13; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><u><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Daya tarik investasi properti</span></u><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Investasi dibisdang properti memiliki daya tarik yang kuat yaitu relatif aman terhadap inflasi, berwujud nyata, dapat dijadikan agunan, nilai yang selalu naik dan kebanggaan memiliki sebagai lambang kemapanan sosial bagi pemiliknya.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l41 level1 lfo14; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><u><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Terlokalisir</span></u><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Karena lokasi properti bersifat tetap dan tidak dapat berpindah tempat, pasar yang dapat dipakai untuk satu properti tertentu atau jenis properti cenderung dibatasi dalam satu kawasan geografis yang relatif sempit dan ditentukan oleh karakteristik lokasi.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l44 level1 lfo15; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><u><span lang="NO-BOK" style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Penawaran yang tidak elastis </span></u><span lang="NO-BOK" style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">(relatif lamban atau tidak responsif)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Penawaran, tidak secara khusus bersifat responsif terhadap harga. Kuantitas dari properti serta jasa yang ditawarkan oleh suatu properti berubah secara perlahan-lahan. </span><span style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Jumlah tersebut cenderung bersifat sensitif terhadap perubahan dalam permintaan ataupun harga yang bersifat sementara.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l67 level1 lfo16; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><u><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Batasan dan pengendalian oleh pemerintah</span></u><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Kegiatan di bidang properti sangat kuat diatur dan dipengaruhi oleh pemerintah, seperti dokumentasi untuk keseluruhan hukum yang disyaratkan untuk setiap transaksi, penggunaan atas tanah, perpajakan dll.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l65 level1 lfo17; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Fungsi Pasar Properti</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pada dasarnya fungsi-fungsi pasar properti adalah memudahkan pertukaran, menetapkan harga, mengalokasikan ruang perkotaan untuk berbagai alternatif penggunaan, menentukan pola penggunaan tanah dan ruang, menyesuaikan penawaran terhadap permintaan,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l10 level1 lfo18; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Faktor-Faktor dalam Permintaan dan Penawaran di Pasar Properti</span></b><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l82 level1 lfo19; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><i><span style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Faktor penentu permintaan</span></i></b><i><span style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">a). Populasi :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l15 level3 lfo20; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Total populasi, perubahan populasi, (kelahiran dikurangi kematian dan migrasi).</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l15 level3 lfo20; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Ukuran dan distribusi keluarga, yaitu status dan kecenderungan terakhir.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l15 level3 lfo20; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Distribusi usia dan selera (preferensi).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -18.0pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">b). Pendapatan (status finansial keluarga)</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l4 level3 lfo21; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tingkat pendapatan, kecenderungan pada saat ini dan yang diharapkan akan terjadi dimasa akan datang</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l4 level3 lfo21; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Sumber pendapatan, secara khusus stabilitas sumber pendapatan sangatlah penting untuk menjamin komitmen jangka panjang tentang pembelian properti.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l4 level3 lfo21; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Distribusi pendapatan, yaitu pengelompokkan terhadap tingkat pendapatan.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l4 level3 lfo21; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tabungan dan struktur hutang.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">c). Biaya pembelian properti</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l27 level3 lfo22; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Penyedia dana dalam pembelian properti, yaitu lembaga-lembaga keuangan dalam memberikan pinjaman dalam hal pendanaan pembelian properti.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l27 level3 lfo22; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Suku bunga pinjaman, persaingan dalam hal suku bunga pinjaman setiap lembaga keuangan (perbankan). Karena pembelian properti memerlukan pendanaan yang cukup besar, maka sebagian besar pembelian tersebut akan melibatkan lembaga keuangan dalam hal pendanaan.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l46 level1 lfo23; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><i><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Faktor penentu penawaran</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l31 level3 lfo24; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Teknologi dalam pembangunan. Dengan teknologi baru dalam hal pembangunan properti, contohnya pembangunan rumah dengan material siap pasang, maka penawaran properti hunian di pasar dapat ditambah dengan waktu yang relatif cepat. </span><span style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Selanjutnya pertambahan ini akan dapat menandingi permintaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l31 level3 lfo24; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Suku bunga pinjaman. Akibat kenaikan suku bunga pinjaman akan memiliki implikasi terhadap pengembang, karena dengan beban bunga yang besar terhadap investasi yang ditanamkan, sehingga memperbesar resiko investasi. </span><span style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Akibatnya pengembang enggan melakukan investasi dalam kondisi seperti ini.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l31 level3 lfo24; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Persaingan antar pengembang.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l31 level3 lfo24; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Harga material bangunan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Analisis pasar properti diperlukan agar penilai mampu meng-interpretasikan dengan akurat kondisi pada saat tertentu, khususnya yang berkaitan dengan kecenderungan (trend) pergerakan harga dengan cara memahami kekuatan-kekuatan eksternal pasar yang mempengaruhi nilai dari properti tersebut.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Selain itu, a</span><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">nalisis pasar properti pada prinsipnya untuk menganalisis penawaran <i>(supply)</i> terhadap ruang eksisting dan proyeksinya, menganalisis permintaan <i>(demand)</i> terhadap ruang eksisting dan proyeksinya. Analisis ini akan digunakan sebagai pertimbangan dalam analisis proyeksi harga sewa, <i>service charge</i>, tingkat hunian dan harga jualnya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Analisis penawaran dan permintaan tersebut dilakukan terhadap :</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l43 level1 lfo25; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Objek Yang Dinilai.</span></b><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tujuannya adalah untuk mengetahui kecenderungan/tren harga sewa, <i>service charge</i>, tingkat hunian riil terhadap data <i>past performance</i>nya. Caranya dengan menganalisis perubahan harga sewa, <i>service charge</i>, dan tingkat hunian riil dari tahun ke tahun.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l42 level1 lfo26; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Properti pesaing</span></b><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Yang dimaksud dengan properti pesaing adalah properti yang usahanya mempunyai segmen pasar yang sama. Tujuan analisis penawaan dan pemintaan terhadap properti pesaing adalah untuk mengetahui kecenderungan/tren rata-rata harga sewa, <i>service charge</i>, dan tingkat hunian riil terhadap data <i>past performance</i> properti pesaing. Caranya dengan menganalisis perubahan harga sewa, <i>service charge</i>, dan tingkat hunian riil dari tahun ke tahun masing-masing properti pesaing yang kemudian dihitung rata-ratanya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l9 level1 lfo27; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><i><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Market overview</span></i></b><b><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"> (sebagai <i>guideline</i>)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><i><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Market overview</span></i><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"> berguna sebagai referensi dan data pendukung untuk menganalisis dan menentukan perkiraan nilai pasar properti objek di setiap wilayah. Hal-hal yang harus dipertimbangkan dalam <i>market overview</i> adalah pertumbuhan ekonomi, inflasi nasional, inflasi daerah, tingkat suku bunga kredit perbankan, tingkat suku bunga sertifikat bank indonesia (SBI), nilai tukar rupiah terhadap mata uang asing, indeks harga konsumen umum dan sektor properti, produk domestik bruto nasional dan regional, porsi jumlah kredit perbankan untuk konstruksi dan real estat, indeks harga saham emiten properti, dan tingkat pertumbuhan ekonomi,<i> Market overview </i>diperoleh dari public domain yang dipercaya, seperti informasi Pusat Studi Properti Indonesia dan sumber informasi lainnya. Apabila di wilayah tersebut tidak terdapat <i>market overview</i> maka referensi nilai pasar properti mengacu pada analisis sample data dari data transaksi/penawaran.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Hasil dari analisis penawaran dan permintaan dari objek yang dinilai dan objek pesaing yang didukung oleh<i>market overview</i> adalah :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l14 level1 lfo28; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Proyeksi pasokan kumulatif properti sampai dengan tahun tertentu.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l14 level1 lfo28; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Proyeksi permintaan kumulatif properti sampai dengan tahun tertentu.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l14 level1 lfo28; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Perkiraan tingkat hunian properti sampai dengan tahun tertentu.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l14 level1 lfo28; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Perkiraan harga sewa rata-rata properti</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l14 level1 lfo28; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Perkiraan <i>service charge</i> rata-rata properti</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l14 level1 lfo28; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Perkiraan harga jual properti</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Sebelum mengestimasi nilai suatu properti, kita harus menentukan keuntungan utama dari suatu properti. Kegunaan tertinggi da</span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">n terbaik <i>(highest and best use)</i> dapat didefinisikan sebagai <i>”The reasonably probable and legal use of vacant land or an improved property, which is phisically possible, appropriately supported, financially feasible, and that results in the highest value</i>”. Penggunaan yang semaksimal mungkin adalah penggunaan yang akan memberikan keuntungan yang paling maksimal. </span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Prinsip HBU ini ditentukan oleh :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l0 level1 lfo29; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i><u><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Legally permisible</span></u></i><i><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"> </span></i><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">artinya bahwa apakah properti tersebut secara peraturan telah memenuhi. </span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Seperti apakah properti tersebut telah sesuai dengan peruntukkannya yang dibuktikan dengan kesesuaian zoning. Sedang untuk bangunan harus dipertimbangkan apakah memenuhi peraturan yang berlaku seperti koefisien dasar bangunan, koefisien lantai bangunan, ijin mendirikan bangunan, dan ijin penggunaan bangunan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l0 level1 lfo29; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i><u><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Physically Possible</span></u></i><i><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"> </span></i><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Artinya bahwa apakah property yang dinilai memenuhi syarat-syarat fisik. Contoh karakteristik fisik seperti ukuran tanah dan bangunan, lokasi, rancang bangun dan kondisi bangunan.Sebagai contoh adalah tidak memungkinkan untuk membangun bangunan hotel berbintang atau pusat perbelanjaan di atas tanah seluas 400 m2, atau sebaliknya adalah terlalu berlebihan membangun rumah tinggal di atas lahan 1 hektar.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l0 level1 lfo29; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i><u><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Financially Feasible</span></u></i><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"> (layak secara keuangan). Properti yang dibangun tersebut telah ditujukan untuk memenuhi permintaan pasar sehingga menghasilkan return yang positif bagi pemilik atau investor.Untuk menentukan kelayakan secara keuangan seorang penilai mengestimasikan pendapatan kotor yang akan diterima (future gross income) yang diekspektasi dari setiap potensial kegunaan tertinggi dan terbaik. Dalam menganalisis kelayakan keuangan, tingkat kekosongan, collection losses dan biaya operasi perlu dikurangkan dari setiap pendapatan kotor (gross income) untuk mendapatkan biaya operasi bersih (nett operating income atau NOI). </span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tingkat pengembalian atau rate of return atas modal yang diinvestasikan dapat digunakan untuk melakukan perhitungan bagi setiap penggunaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l0 level1 lfo29; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i><u><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Maximally Productive</span></u></i><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"> Produktivitas yang maksimal. Dari kegunaan yang layak secara keuangan, maka kegunaan yang menghasilkan harga tertinggi / nilai tertinggi yaitu yang konsisten dengan tingkat pengembaliannya rate of return .Untuk menganalisis kelayakan dalam hal financial dan juga memilih kegunaan yang memberikan nilai maksimal maka beberapa alat analisis atau tolok ukur yang sering digunakan adalah <i>net present value, Internal rate of return, Return on Investment, Return on Equity, pay back period</i> dan sebagainya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Analisis HBU ini meliputi kajian terhadap kelayakan fisik, kelayakan hukum, kelayakan keuangan/ pendanaan dan keuntungan maksimal yang dapat dihasilkan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> </tr>
<tr style="mso-yfti-irow: 4;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 61.5pt;" width="82"><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">2.3.6. Tahapan Penerapan Pendekatan Penilaian</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 367.5pt;" width="490"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Secara garis besar, pendekatan penilaian yang lazim digunakan adalah pendekatan perbandingan penjualan, pendekatan biaya dan pendekatan pendapatan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Sebagaimana dimaksudkan dalam pasal 1 ayat 3 Undang-undang Nomor 12 Tahun 1985 sebagaimana telah diubah dengan Undang-undang Nomor 12 Tahun 1994, maka dalam penentuan NJOP dikenal tiga pendekatan/metode penilaian, yaitu:</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -9.35pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">a. Pendekatan Perbandingan Data Pasar (Metode Perbandingan Harga Dengan Objek Lain Yang Sejenis)</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -9.35pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">b. Pendekatan Biaya (Metode Nilai Perolehan Baru)</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -9.35pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">c. Pendekatan Pendapatan (Metode Nilai Jual Pengganti)</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> </tr>
<tr style="mso-yfti-irow: 5;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 61.5pt;" width="82"><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><b><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">2.3.6.1. Pendekatan Perbandingan Harga Dengan Objek Lain Yang Sejenis</span></b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 367.5pt;" width="490"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pendekatan perbandingan harga dengan objek lain yang sejenis adalah suatu pendekatan atau metode penentuan Nilai Jual suatu Objek Pajak dengan cara membandingkannya dengan objek pajak lain yang sejenis yang letaknya berdekatan dan fungsinya sama dan telah diketahui harga jualnya (atau dalam Keputusan Direktur Jenderal Pajak Nomor KEP-533/PJ/2000 dikenal dengan Pendekatan Data Pasar).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Konsep dasar Penilaian Objek Pajak Individual dengan pendekatan Perbandingan Data Pasar adalah membandingkan secara langsung data pembanding dengan objek pajak yang dinilai dengan menggunakan faktor-faktor penyesuaian. Adapun beberapa elemen perbandingan yang sering dipertimbangkan adalah :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l28 level1 lfo30; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Jenis hak yang melekat pada properti,</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l28 level1 lfo30; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Masalah keuangan/pendanaan <i>(financing term),</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l28 level1 lfo30; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Kondisi penjualan,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l28 level1 lfo30; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Kondisi pasar,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l28 level1 lfo30; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Lokasi,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l28 level1 lfo30; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Karateristik fisik,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l28 level1 lfo30; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Karakteristik dalam menghasilkan pendapatan <i>(income-producing characteristics),</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l28 level1 lfo30; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Karateristik-karateristik lain.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> </tr>
<tr style="mso-yfti-irow: 6;"> <td colspan="2" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 439.5pt;" width="586"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tabel 2.2. Jenis Data Yang Diperlukan Dalam </span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pendekatan Perbandingan Data Pasar (Pendekatan </span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">atau Metode </span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Perbandingan Harga Dengan Objek Lain Yang Sejenis</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center"><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-bottom-style: none; border-collapse: collapse; border-color: initial; border-left-style: none; border-right-style: none; border-top-style: none; border-width: initial; text-align: justify; width: 557px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 9.75pt;" width="13"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">No</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-left: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 88.5pt;" width="118"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Jenis Data</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-left: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Sumber</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-left: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 178.5pt;" width="238"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Keterangan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 405.75pt;" width="541"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">DATA KHUSUS</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 9.75pt;" width="13"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">I</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 88.5pt;" width="118"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">FISIK</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 178.5pt;" width="238"></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 9.75pt;" width="13"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 88.5pt;" width="118"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tapak <i>(Site)</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">REI, Agen estate, Developer, Koran, Broker, Lurah, Bank, K. Lelang</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 178.5pt;" width="238"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Luas dan ukuran, bentuk, kontur, jenis tanah, lebar depan, elevasi, letak.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 4;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 9.75pt;" width="13"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 88.5pt;" width="118"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Bangunan</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">REI, Agen estate, Developer, Koran, Broker, Lurah, Bank, K. Lelang</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 178.5pt;" width="238"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">luas dan ukuran, desain, layout, konstruksi, bahan material, atap, langit-langit, lantai, dinding, kusen</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 5;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 9.75pt;" width="13"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 88.5pt;" width="118"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">OLI </span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">(Other Land Improvement) :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">REI, Agen estate, Developer, Koran, Broker, Lurah, Bank, K. Lelang</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 178.5pt;" width="238"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Fasilitas, pagar, pos keamanan, jalan internal, kolam renang, halaman, taman, saluran air, water treatment</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 6;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 9.75pt;" width="13"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 88.5pt;" width="118"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 178.5pt;" width="238"></td> </tr>
<tr style="mso-yfti-irow: 7;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 9.75pt;" width="13"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">II</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 88.5pt;" width="118"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">HARGA</span></b><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"> (jual beli</span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">, sewa, penawaran),</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">REI, Agen estate, Developer, Koran, Broker, Lurah, Bank, K. Lelang, Pemilik</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 178.5pt;" width="238"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Contoh : harga tanah kosong, rumah, ruko, kamar hotel, ruang kantor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Contoh : sewa tanah kosong, rumah, ruko, kamar hotel, ruang kantor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Penawaran dapat diperoleh melalui iklan atau agen properti.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 8;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 9.75pt;" width="13"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 88.5pt;" width="118"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 178.5pt;" width="238"></td> </tr>
<tr style="mso-yfti-irow: 9;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 9.75pt;" width="13"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">III</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 88.5pt;" width="118"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">ASPEK LEGAL</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">BPN, Pemda, BKPM</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 178.5pt;" width="238"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Dokumen-dokumen kepemilikan: Akte Jual Beli, Status Kepemilikan (Hak Milik, Hak Guna Bangunan, Hak Pakai, Hak Pengelolaan, Strata Title), IMB, Ijin Lokasi</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 10;"> <td colspan="4" style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 405.75pt;" width="541"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">DATA UMUM</span></b><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 11;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 9.75pt;" width="13"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">I</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 88.5pt;" width="118"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">LOKASI DAN ZONING</span></b><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Dinas Tata Kota, BPN</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 178.5pt;" width="238"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Kesesuaian peruntukan dengan peraturan tata kota</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
<tr style="mso-yfti-irow: 12; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 9.75pt;" width="13"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">II</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 88.5pt;" width="118"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><b><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">EKONOMI :</span></b><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Profile penyewa, profile pembanding, tingkat hunian,<i>service charge</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 97.5pt;" width="130"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Kantor Pajak</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 178.5pt;" width="238"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pajak Penghasilan, Pajak Pertambahan Nilia, Pajak Bumi dan Bangunan, Pajak Daerah dan Retribusi</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></td> </tr>
</tbody></table></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Adapun tahapan dalam penilaian individual objek pajak dengan mempergunakan pendekatan perbandingan harga dengan objek lain yang sejenis dapat dilihat pada gambar 2.3 dibawah ini.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Gambar 2.3 Langkah-Langkah Penilaian Dengan Pendekatan</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Perbandingan Harga Dengan Objek Lain Yang Sejenis</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> </tr>
<tr style="mso-yfti-irow: 7;"> <td style="border-bottom-style: inset; border-bottom-width: 1pt; border-color: initial; border-left-style: inset; border-left-width: 1pt; border-right-style: inset; border-right-width: 1pt; border-top-style: inset; border-top-width: 1pt; padding-bottom: 3.75pt; padding-left: 3.75pt; padding-right: 3.75pt; padding-top: 3.75pt; text-align: justify; width: 61.5pt;" width="82"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 367.5pt;" width="490"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><u><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Penjelasan</span></u><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"> :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l56 level1 lfo31; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Mengumpulkan data pembanding.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Proses penilaian dimulai dengan mengumpulkan data pembanding. Secara garis besar data yang diperlukan meliputi data fisik, data harga penawaran/jualbeli/sewa, aspek legal, aspek lokasi dan zonning. Data tersebut dikumpulkan dari berbagai sumber. Referensi yang dapat dipakai adalah media cetak, seperti majalah properti, koran, brosur. Media elektronik seperti web di internet, <i>public release</i> atas survey pasar properti. Sumber lain yang dapat dimanfaatkan adalah developer, estate agen, broker, kantor pemasaran properti, instansi pemerintah, organisasi profesi yang berkaitan dengan properti dan sebagainya. Pengumpulan data pembanding akan sangat mudah dengan bantuan bank data nilai pasar properti.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l25 level1 lfo32; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Memilih Data Pembanding</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Sebelum melakukan pemilihan data pembanding, terlebih dulu dilakukan verifikasi informasi mengenai keakuratan data, kesesuaian data dengan kenyataan dan memastikan apakah data transaksi yang diperoleh mencerminkan pasar wajar. Kemudian dilakukan pemilihan data dengan kriteria-kriteria antara lain : kemiripan fisik objek dengan data pembanding, jarak objek dengan data pembanding, selisih waktu antara tanggal transaksi dengan tanggal penilaian..</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l8 level1 lfo33; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Analisis Dan Penyesuaian</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Dari data pembanding yang sudah terpilih, selanjutnya dilakukan penyesuaian terhadap faktor-faktor yang meliputi :</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l68 level2 lfo34; tab-stops: list 72.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Jenis data (harga transaksi atau harga penawaran).</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l68 level2 lfo34; tab-stops: list 72.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Waktu transaksi.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l68 level2 lfo34; tab-stops: list 72.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Fisik</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tanah meliputi elevasi, lebar depan, b</span><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">entuk tanah</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Bangunan meliputi kondisi terlihat, umur bangunan, renovasi, fasilitas dan material</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l35 level2 lfo35; tab-stops: list 72.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Lokasi, aksesibilitas, </span><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">penggunaan tanah.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l35 level2 lfo35; tab-stops: list 72.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Aspek legal (kira-kira 2% dari nilai properti). Termasuk dalam aspek legal adalah kepemilikan, peraturan daerah yang mengatur KDB (Koefisien dasar bangunan), koefisien luas bangunan (KLB), Ketinggian Maksimum dan sebagainya.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Besarnya penyesuaian yang akan diberi sesuai dengan pengetahuan dan pengalaman penilai dengan menyebutkan dasar-dasar pertimbangannya.</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> </tr>
<tr style="mso-yfti-irow: 8;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 61.5pt;" width="82"><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><b><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">2.3.6.2. Pendekatan Biaya (Metode Penentuan Nilai Perolehan Baru)</span></b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 367.5pt;" width="490"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pendekatan </span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Nilai Perolehan Baru, adalah suatu pendekatan atau metode penentuan Nilai Jual suatu Objek Pajak dengan cara menghitung seluruh biaya yang dikeluarkan untuk memperoleh objek tersebut pada saat penilaian dilakukan, yang dikurangi dengan penyusutan berdasarkan kondisi fisik objek tersebut (Pendekatan Biaya dalam Keputusan Direktur Jenderal Pajak Nomor KEP-533/PJ/2000).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pendekatan biaya digunakan dengan cara menambahkan nilai bangunan dengan nilai tanah.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l81 level1 lfo36; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pengumpulan Data</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">i) Pengumpulan Data Tanah</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pada dasarnya pengumpulan data tanah dilakukan dengan cara mengisi SPOP. Di samping itu penilai juga diminta untuk mengumpulkan data tanah sebagai berikut :</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -15.85pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="DE" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: DE; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">1) luas</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -15.85pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="DE" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: DE; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">2) lebar depan</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -15.85pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">3) aksesibilitas</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -15.85pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">4) kegunaan</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -15.85pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">5) elevasi</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -15.85pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">6) kontur tanah</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -15.85pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">7) lokasi tanah</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -15.85pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">8) lingkungan sekitar</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -15.85pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">9) data transaksi di lokasi sekitar</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">ii) Pengumpulan Data Bangunan</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pengumpulan data bangunan dapat dilakukan dengan beberapa cara yaitu :</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -15.85pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">1) Mengumpulkan data objek pajak dengan mempergunakan SPOP, LSPOP dan LKOK. </span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Contoh LKOK</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -15.85pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">2) Data lain yang belum tertampung dicatat dalam catatan tersendiri.</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Proses penilaian dengan <b>pendekatan biaya,</b> dapat dilihat pada bagan berikut :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"><img alt="Description: http://dc312.4shared.com/doc/7zmMSGyd/preview_html_6a7a539d.gif" border="0" height="309" src="file:///C:\Users\RITIRI~1\AppData\Local\Temp\msohtmlclip1\01\clip_image006.png" v:shapes="Picture_x0020_2" width="413" /></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Gambar 2.2. Langkah-langkah Penilaian Dengan Pendekatan Biaya</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -10.8pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">(i) Penilaian Tanah</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Penilaian tanah adalah menghitung seberapa besar biaya untuk memperoleh tanah dengan asumsi tanah dalam kondisi kosong.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -10.8pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">(ii) Penilaian Bangunan</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Penilaian bangunan dilakukan dengan cara menghitung Nilai Perolehan Baru Bangunan kemudian dikurangi dengan penyusutan bangunan. Nilai Perolehan Baru Bangunan adalah seluruh biaya yang dikeluarkan untuk memperoleh/ membangun bangunan baru. Penghitungan Nilai Perolehan Baru Bangunan ini meliputi biaya komponen utama, komponen material dan fasilitas bangunan. Beberapa istilah penting berkaitan dengan penyusutan/depresiasi adalah sebagai berikut :</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l50 level1 lfo37; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Umur fisik adalah periode dari saat bangunan dibangun sampai secara fisik bangunan tidak dapat lagi dimanfaatkan.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l50 level1 lfo37; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Umur ekonomi adalah periode waktu yang diantisipasi memberi kegunaan yang menguntungkan secara ekonomis atau memberi kontribusi kepada nilai tanah. Umur ekonomi seringkali lebih kecil daripada umur fisik, hal ini karena seringkali suatu bangunan tidak bisa memberi kegunaan ekonomis secara penuh. Contoh jika umur fisik bangunan bisa mencapai 60 tahun, mungkin umur ekonominya hanya mencapai 40 sampai 50 tahun. Hal ini mengandung arti bahwa setelah umur bangunan mencapai 40 atau 50 tahun, bangunan memang secara fisik masih bisa digunakan tetapi tidak ekonomis karena biaya untuk mengadakan pemeliharaan dan perbaikan bangunan lebih besar daripada nilai sewanya.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l50 level1 lfo37; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Sisa umur ekonomi adalah jumlah sisa tahun yang diestimasi dari sisa umur ekonomi bangunan pada tanggal penilaian.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l50 level1 lfo37; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Umur efektif adalah gambaran umur struktural yang sesuai dengan kondisi dan utilitas pada saat penilaian. </span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Umur efektif ini seringkali digunakan sebagai indikator penyusutan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l50 level1 lfo37; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Umur aktual adalah umur yang menggambarkan kenyataan bangunan yang sebenarnya. Umur efektif bisa lebih besar atau lebih kecil daripada umur aktual, hal ini tergantung dari tingkat perawatan,pemodelan kembali dan renovasi yang dilakukan. Sebagai contoh bangunan berumur 40 tahun bisa saja mempunyai umur efektif 20 tahun apabila dilakuan perawatan secara baik , dan sebaliknya jika bangunan tidak dirawat, maka umur efektifnya mungkin lebih besar daripada umur aktualnya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l50 level1 lfo37; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Penyusutan buku (book depreciation) adalah istilah akuntansi yang merujuk pada jumlah modeal yang dimiliki kembali (recapture) yang dikeluarkan dari catatan pembukuan pemilik. Penyusutan ini umumnya adalah jumlah yang oleh pemilik dapat disediakan untuk membayar penggantian aset berdasarkan peraturan pajak.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Penyusutan dibedakan atas penyusutan fisik, penyusutan fungsi dan penyusutan ekonomi.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l23 level1 lfo38; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Kerusakan Fisik (<i>Physical Deterioration</i>) :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Rusak, lapuk, retak, mengeras atau kerusakan pada struktur yang pertimbangan-pertimbangannya disesuaikan dengan umur dan kondisi fisik yang ada. Penyusutan fisik ditentukan dengan memperhatikan penurunan kualitas. Besarnya penyusutan ditentukan dengan besarnya biaya untuk merenovasi.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l24 level1 lfo39; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Kemunduran Fungsional<i> (Functional Obsolescence)</i> :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Yaitu suatu penyusutan yang diakibatkan oleh faktor internal seperti perencanaan yang kurang baik yang dapat meliputi bentuk, model/disain, ketidakseimbangan yang bertalian dengan ukuran, kekuatan struktur, fasilitas, serta kemajuan teknologi dan lain-lain.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l69 level1 lfo40; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Kemunduran Ekonomi <i>(Economic Obsolescense) :</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Penyusutan ekonomi adalah berkurangnya nilai sebagai akibat dari perubahan-perubahan ekonomi. Faktor-faktor luar yang mengakibatkan penurunan nilai seperti kondisi lingkungan, peraturan-peraturan pemerintah seperti perubahan zoning, dan peraturan-peraturan lain yang membatasi penggunaan suatu aset.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">DBKB dapat digunakan sebagai alat bantu dalam penilaian, akan tetapi apabila karakteristik-karakteristik dari objek pajak baik untuk komponen utama, komponen material dan komponen fasilitas bangunan belum tertampung dalam DBKB, perhitungan dapat dilakukan sendiri dengan pendekatan survai kuantitas. Analisis Nilai Bangunan dapat dilakukan dengan menggunakan 3 alternatif :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l73 level1 lfo41; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">DBKB 2000, yaitu estimasi nilai bangunan dihitung dengan bantuan DBKB 2000;</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l73 level1 lfo41; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">DBKB 2000 plus, yaitu estimasi nilai bangunan dihitung dengan bantuan DBKB 2000 ditambah dengan nilai bangunan komponen lain (seperti kitchen set, ornamen-ornamen bangunan, taman, dll) hasil perhitungan manual / justifikasi penilai yang belum terakomodasi dalam aplikasi DBKB 2000;</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l73 level1 lfo41; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Nilai semua bangunan absolut, yaitu estimasi nilai bangunan berdasarkan perhitungan yang dilakukan penilai selain menggunakan Aplikasi DBKB 2000.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> </tr>
<tr style="mso-yfti-irow: 9;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 61.5pt;" width="82"><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><b><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">2.3.6.3. Pendekatan Pendapatan Untuk Penentuan Nilai Jual Pengganti</span></b><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 367.5pt;" width="490"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pendekatan Nilai Jual Pengganti, adalah suatu pendekatan atau metode penentuan Nilai Jual suatu Objek Pajak yang berdasarkan pada hasil produksi objek pajak tersebut (Pendekatan Kapitalisasi Pendapatan dalam Keputusan Direktur Jenderal Pajak Nomor KEP-533/PJ/2000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pendekatan ini pada umumnya diterapkan untuk objek-objek komersial, yang dibangun untuk usaha/menghasilkan pendapatan, seperti hotel, apartemen, gedung perkantoran yang disewakan, pelabuhan udara, pelabuhan laut, tempat rekreasi dan lain-lain. Dalam penentuan NJOP, penilaian dengan pendekatan kapitalisasi pendapatan dipakai juga sebagai alat penguji terhadap nilai yang dihasilkan dengan pendekatan lainnya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Konsep dasar yang perlu dipahami dalam penggunaan pendekatan pendapatan antara lain adalah</span></b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"> :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l5 level1 lfo42; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Nilai properti merupakan pengkapitalisasian nilai pendapatan bersih tahunan. Sebagai <u>income producing properti</u>, keberadaan kondisi fisik, konstruksi, desain dan kelengkapan fasilitas modern dari sebuah properti Pusat perbelanjaan pada prinsipnya dibuat untuk memperoleh nilai pendapatan sewa dan tingkat hunian yang tinggi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l63 level1 lfo43; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Nilai properti dipengaruhi oleh perkembangan aliran pendapatan dari waktu ke waktu. Fluktuasi situasi perekonomian nasional ataupun regional dapat berdampak pada menurunnya permintaan ruang Pusat perbelanjaan. Pada situasi krisis ekonomi misalnya, banyak penyewa yang terpaksa mencari ruang Pusat perbelanjaan yang terletak di secondary area dengan harga sewa lantai yang lebih murah untuk menghemat biaya operasional perusahaan. Sebaliknya dalam kondisi normal, Pusat perbelanjaan di kawasan pusat perdagangan memiliki tingkat hunian yang tinggi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Karena pendapatan dari properti tidak dapat dianggap tetap maka Penilaian dapat menggunakan Metode Arus Kas yang Didiskontokan atau lebih dikenal dengan istilah pendekatan DCF (<i>Discounted Cash Flow</i>). Dengan pendekatan ini nilai dari suatu properti adalah sejumlah nilai kini dari <i>Net Operasional Income </i>yang akan diperoleh dari hasil operasional properti tersebut termasuk di dalamnya <i>Terminal Value </i>jika pada akhir tahun proyeksi diasumsikan masih terdapat sejumlah pendapatan yang berlangsung secara terus menerus dan stabil.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l47 level2 lfo44; tab-stops: list 72.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pengumpulan Data</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Data-data yang harus dikumpulkan dilapangan adalah :</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -18.0pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">(i) Seluruh pendapatan dalam satu tahun (diupayakan data pendapatan 3 tahun terakhir) dari hasil operasi objek pajak. Pendapatan dapat dibedakan menjadi 2 (dua) yaitu :</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -18.0pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">1) Pendapatan dari sewa, seperti objek pajak perkantoran, pusat perbelanjaan.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -18.0pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">2) Pendapatan dari penjualan, seperti objek pajak pompa bensin, hotel, bandar udara, gedung bioskop, tempat rekreasi.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -18.0pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">(ii) Tingkat kekosongan, yaitu besarnya tingkat persentase, akibat dari terdapatnya: luas lantai yang tidak tersewa, jumlah kamar hotel yang tidak terisi, jumlah kursi yang tidak terjual untuk gedung bioskop, dalam masa satu tahun.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -18.0pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">(iii) Biaya operasi dalam satu tahun yang dikeluarkan, seperti gaji karyawan, iklan/pemasaran, pajak, asuransi. Untuk objek pajak jenis perhotelan, perlu diperoleh data biaya-biaya lain, misalnya : pemberian diskon atau komisi yang diberikan kepada biro perjalanan.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -18.0pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">(iv) Bagian pengusaha (operator's share), biasanya sebesar 25% s/d 40% dari keuntungan bersih. Data ini hanya untuk objek pajak dengan perolehan pendapatan dari hasil penjualan.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: -18.0pt; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">(v) Tingkat kapitalisasi, besarnya tergantung dari jenis penggunaan objek pajak.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l22 level2 lfo45; tab-stops: list 72.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Penilaian</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"><img alt="Description: http://dc312.4shared.com/doc/7zmMSGyd/preview_html_462569e8.gif" border="0" height="417" src="file:///C:\Users\RITIRI~1\AppData\Local\Temp\msohtmlclip1\01\clip_image008.png" v:shapes="Picture_x0020_1" width="307" /></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="NO-BOK" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Gambar 2.4 Langkah-Langkah Penilaian Dengan Pendekatan Pendapatan</span><span lang="NO-BOK" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l52 level1 lfo46; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">TAHAP <i>INCOME ANALYSIS</i></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tahap ini adalah tahap penentuan pendapatan yang dapat diterima oleh properti yang menghasilkan yang terdiri dari pendapatan sewa dan <i>service charge</i>. Tahap ini dilakukan dengan :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l48 level4 lfo47; tab-stops: list 144.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; color: #333333; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Menghitung pendapatan kotor potensial dalam satu tahun</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pendapatan kotor potensial adalah pendapatan kotor yang diharapkan diterima dari suatu properti pertahunnya dengan mengasumsikan tidak terdapat tingkat kekosongan. Pendapatan yang diterima dari suatu properti ini biasanya berbentuk sewa yang diterima dalam jangka waktu tertentu, seperti bulanan, tahunan, dan sebagainya tergantung dari perjanjian sewa menyewanya. Perhitungan pendapatan kotor potensial ini dilakukan dengan cara mengalikan luas lantai bersih bangunan (net rentable area) dengan nilai sewa per meter perseginya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pendapatan kotor potensial/thn = Luas lantai bersih x Nilai sewa/m2/thn.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l16 level1 lfo48; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Gross Living Area (GLvA)</span></b><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Adalah total area yang sudah terbangun, lebih dari sekedar ruang hunian. GLvA diukur dari garis keliling struktur bangunan dan hanya meliputi bangunan dan dapat ditempati sebagai area hunian (basement dan loteng tidak termasuk dalam total GLvA).</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l21 level1 lfo49; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><i><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Gross Leaseable Area (GLA)</span></i></b><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Adalah luas lantai total yang didesain untuk hunian dan kegunaan eksklusif lain dari penyewa, termasuk basement dan mezzanines. GLA diukur dari tengah dinding partisi hingga permukaan luar bangunan.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l12 level1 lfo50; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Luas Area Sewa Bersih/<i>Net Rentable Area</i></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Adalah area total yang tersedia untuk penyewa atau keseluruhan ruangan yang dapat disewakan kepada pihak yang membutuhkan ruang pusat perbelanjaan. Dalam pengertian luas lantai bersih ini tidak ternasuk bagian-bagian bangunan yang digunakan sebagai utilitas seperti ruang untuk WC/toilet, ruang lift, tangga, koridor, ruang genset, ruang perlengkapan dan gudang. </span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Jadi yang dimaksud luas lantai bersih di sini adalah luas lantai bangunan yang benar-benar disewakan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l49 level1 lfo51; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">FRV (<i>Full Rental Value)</i></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Full Rental Value adalah maksimum nilai sewa yang dapat diterima atas properti dalam kondisi pasar terbuka.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l32 level1 lfo52; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tarif Sewa</span></b><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Adalah biaya yang harus dibayarkan oleh penyewa kepada pemilik gedung, sebagai fee atas pemakaian ruang dengan perjanjian dan periodisasi tertentu. Sumber-sumber untuk menentukan harga sewa dapat diperoleh melalui daftar sewa dari bangunan bersangkutan pada saat dilakukan penilaian ataupun melalui survei sewa menyewa pada bangunan yang sejenis di lokasi berdekatan.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Walaupun daftar sewa adalah sumber yang penting dalam pengumpulan data, tetapi data tersebut tidak boleh langsung digunakan sebagai perkiraan pendapatan kotor potensial sebelum dilakukan analisis perbandingan dengan penyewa-penyewa bangunan yang sejenis di lokasi yang berdekatan terlebih dahulu. Survei tersebut dilakukan terhadap bangunan-bangunan yang mempunyai kesamaan dari segi konstruksi, lokasi, komponen bangunan, maupun fasilitas yang disediakannya.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Untuk bangunan bertingkat tinggi (high rise building) biasanya harga sewanya bervariasi untuk tiap lantainya. Hal tersebut harus diperhatikan oleh penilai dalam pengumpulan data harga sewa ini. Adalah penting juga untuk membuat pertimbangan-pertimbangan guna mendapatkan perkiraan harga sewa yang sesuai berdasarkan perbandingan dengan bangunan-bangunan lain yang sejenis tadi.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l26 level1 lfo53; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><i><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Service charge</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><i><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Service charge</span></i><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"> adalah sejumlah uang yang dibayar oleh penyewa sebagai iuran tertentu untuk biaya perawatan dan pengelolaan area bersama (common area) seperti : Electricity, Central Air Condition, Water, Keamanan, Escalator, Lift, toilet, Building Maintenance and Clearing of the common areas, Building Serviice during normal office hours.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l74 level4 lfo54; tab-stops: list 144.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="FI" style="border: none windowtext 1.0pt; color: #333333; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Menentukan tingkat kekosongan dalam satu tahun.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Yaitu prosentase jumlah ruang yang tersedia yang tidak digunakan. Kekosongan ini dapat diakibatkan antara lain:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l79 level1 lfo55; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Sebagian luas lantai bangunan tersebut memang belum disewakan (belum ada penyewa).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l79 level1 lfo55; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Jangka masa antara penyewa lama dan waktu untuk mencari penyewa baru.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l79 level1 lfo55; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Penghentian pengoperasian sebagian luas lantai bangunan untuk tujuan perbaikan, pengecatan, perombakan dekorasi dan lain-lain.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l58 level4 lfo56; tab-stops: list 144.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; color: #333333; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Menentukan Collection loss atau pendapatan tak tertagih</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Collection Loss atau pendapatan tak tertagih adalah pendapatan yang hilang karena sesuatu sebab seperti penyewa lari, penyewa tidak mampu bayar dan berbagai sebab lain. Jadi dalam penghitungan pendapatan tak tertagih di sini agak sedikit berbeda dengan tingkat kekosongan karena pendapatan tak tertagih bukan menunjukkan bahwa ruang tidak terkonsumsi, namun ruang yang terkonsumsi tetapi tidak terbayar.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l72 level4 lfo57; tab-stops: list 144.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; color: #333333; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Mengurangi pendapatan kotor potential dengan tingkat kekosongan dan pendapatan tak tertagih yang hasilnya adalah pendapatan kotor efektif dalam satu tahun (Effective Gross Income).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l80 level1 lfo58; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">TAHAP <i>EXPENSES ANALYSIS</i></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pendapatan kotor efektif yang sudah diperoleh pada tahap income analysis, selanjutnya dikurangi dengan biaya-biaya, yaitu :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l45 level1 lfo59; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Biaya Operasional</span></b><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Adalah biaya-biaya yang dikeluarkan untuk mengoperasikan gedung tersebut sehingga dapat menghasilkan pendapatan sewa. Contohnya biaya untuk perbaikan/perawatan bangunan, biaya adminstrasi (biaya gaji, telepon, listrik, air, promosi dan pemasaran). Jumlah biaya yang dikeluarkan mungkin mengalami naik turun dari waktu ke waktu, oleh karena itu penilai harus selalu berorientasi pada jumlah yang wajar yang dikeluarkan setiap tahunnya. Seperti halnya penentuan tingkat kekosongan, penentuan biaya tahunan ini juga harus mempertimbangkan semua faktor sebagaimana yang dipertimbangkan dalam penentuan pendapatan kotor potensial.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Perbedaan beban biaya untuk kepentingan akuntansi dan beban biaya untuk kepentingan appraisal adalah biaya operasional untuk keperluan appraisal tidak termasuk pengeluaran yang diluar opersi langsung dari harta tetap/properti yang dapat menghasilkan. Ada empat jenis pengeluaran yang tidak termasuk biaya untuk keperluan penilaian yaitu :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l11 level1 lfo60; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Biaya untuk memperoleh modal untuk membiayai proyek <i>(financing costs</i>)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Harta tetap yang dinilai tidak mempertimbangkan asal-usul modal untuk membiayai proyek</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l36 level1 lfo61; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pembayaran Pajak Pendapatan <i>(Income Tax Payment)</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="DE" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: DE; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pajak Pendapatan berpengaruh pada investor, berbubungan langsung dengan pemilik tetapi tidak berhubungan dengan harta tetap / properti.</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l18 level1 lfo62; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pembebanan Penyusutan atas Bangunan dan Sarana Pelengkap lainnya <i>(Depreciation Charges on Buildings or Other Improvements)</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Penyusutan tahunan yang dibebankan dalam biaya sistem akuntansi, untuk menutupi modal investasi pada periode yang ditentukan. </span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pada perhitungan kapitalisasi / Capitalization rate secara otomatis penutupan kembali modal telah diperhitungkan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l37 level1 lfo63; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Perencanaan untuk Modal Perlengkapan<i> (Capital Improvements)</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Walaupun pembayaran dilakukan untuk perlengkapan, misalnya alat pendingin ruang yang baru, pengeluaran ini tidak termasuk biaya operasional dalam penilaian tetapi sudah dicadangkan dalam beban cadangan untuk penggantian.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l60 level1 lfo64; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Biaya Tahunan (<i>Out Goings)</i></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Adalah biaya yang dikeluarkan rutin setiap tahunnya, tidak terkait langsung dengan operasional gedung. Biaya tahunan berbeda kedudukannya dengan biaya operasional. Pada prinsipnya biaya tahunan adalah biaya yang melekat pada kebutuhan properti, bukan biaya operasional perusahaan.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l66 level2 lfo65; tab-stops: list 72.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Biaya perbaikan dan perawatan properti <i>(repair and maintenance)</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Untuk mempertahankan dan bahkan meningkatkan nilai properti, maka secara fisik harus dilakukan perawatan fisik properti. Bentuknya dapat berupa perawatan rutin hingga perbaikan berkala maupun insidentil. Dengan mengacu pada konsep LCC <i>(Life Cycle Costing</i>) maka biaya ini dapat diprediksi, baik untuk biaya yang bersifat terencana maupun tidak.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l70 level2 lfo66; tab-stops: list 72.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Biaya asuransi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Terdapat berbagai jenis asuransi atas properti sebagai perlindungan terhadap berbagai kemungkinan yang tidak diinginkan, sebagai akibat kerusuhan massa, kebakaran, ledakan, bencana alam, dan sebagainya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l78 level2 lfo67; tab-stops: list 72.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Biaya manajemen (management fee, seperti royalti).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l78 level2 lfo67; tab-stops: list 72.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pajak atas properti. di Indonesia dikenal dengan nama Pajak Bumi dan Bangunan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l6 level1 lfo68; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="border: none windowtext 1.0pt; color: black; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">TAHAP <i>CAPITALIZATION ANALYSIS</i></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pendapatan kotor yang telah dikurangi dengan biaya-biaya operasional akan menghasilkan pendapatan bersih yang selanjutnya dikapitalisasi dengan tingkat kapitalisasi tertentu untuk menghasilkan nilai .</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tingkat kapitalisasi adalah rasio yang digunakan untuk mengestimasikan nilai dari properti yang menghasilkan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tingkat kapitalisasi pasar ditentukan dengan mengevaluasi data-data keuangan dari properti yang baru saja terjual di pasar. Tingkat kapitalisasi akan berbeda pada tiap-tiap area tergantung pada (misalnya) lokasi, tingkat kriminalitas dan kondisi umum lingkungan. Faktor-faktor yang mempengaruhi tingkat kapitalisasi pasar di antaranya adalah sebagai berikut:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l29 level1 lfo69; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">tingkat pengembalian dari properti sejenis</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l29 level1 lfo69; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">absolescence</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l29 level1 lfo69; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Inflasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l29 level1 lfo69; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Gross open market rental growth rates</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l29 level1 lfo69; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Resiko dan ketidakpastian investasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l29 level1 lfo69; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="PT-BR" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tipe, jenis, umur, utilitas, dan fasilitas</span><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l29 level1 lfo69; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Kondisi lingkungan dan persaingan</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l29 level1 lfo69; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Aliran Pendapatan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> </tr>
<tr style="mso-yfti-irow: 10;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 61.5pt;" width="82"><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">2.3.7. Tahapan Rekonsiliasi Nilai</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 367.5pt;" width="490"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Rekonsiliasi indikasi nilai adalah suatu analisis terhadap berbagai kesimpulan nilai untuk mendapatkan suatu estimasi nilai akhir. </span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Penerapan satu atau lebih metode penilaian biasanya menghasilkan kesimpulan nilai yang berbeda. Jika penilai menerapkan tiga metode penilaian, maka mungkin akan diperoleh tiga kesimpulan nilai yang berbeda.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tahapan kerja dalam rekonsiliasi nilai dalam hal ini terdiri dari dua tahap yaitu pertama me-“review” atau mengkaji ulang data dan teknik penilaian dan yang kedua mengkaji perbedaan-perbedaan indikasi nilai dari setiap pendekatan penilaian dan dikaitkan dengan tujuan/kegunaan penilaian. Pada tahap rekonsiliasi nilai ini penilai mempertimbangkan semua faktor, kemudian membuat keputusan (judgement) kesimpulan nilai yang paling sesuai.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Terdapat 5 kreteria penting dalam melakukan rekonsiliasi indikasi nilai, yaitu :</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l33 level1 lfo70; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Kesesuaian, yaitu kesesuaian pendekatan, kesesuaian properti pembanding yang digunakan dan kesesuaian analisis yang dilakukan;</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l33 level1 lfo70; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Keakuratan tiap pendekatan yang digunakan;</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l33 level1 lfo70; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Kuantitas dan kualitas bukti-bkti /data pembanding;</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l33 level1 lfo70; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Estimasi nilai akhir (dalam bentuk range nilai atau indikasi nilai tunggal);</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l33 level1 lfo70; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: SV; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pembulatan nilai akhir.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Ada 3 metode yang dapat digunakan untuk melaksanakan rekonsiliasi nilai untuk mendapatkan Nilai Pasar <i>(Market Value) </i>Properti, yaitu :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l62 level1 lfo71; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pembobotan</span></b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">dilakukan dengan memberikan persentase dari masing-masing hasil pendekatan penilaian berdasarkan asumsi dan keadaan pasar properti serta faktor lain yang terjadi pada tanggal penilaian, untuk selanjutnya menjumlahkan nilai hasil persentase tersebut menjadi nilai pasar.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l75 level1 lfo72; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Rata-rata</span></b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">nilai pasar diperoleh dari cara merata-rata hasil penilaian dengan menggunakan tiga pendekatan menjadi satu nilai, yaitu nilai pasar.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l2 level1 lfo73; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pemilihan</span></b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">nilai dari ketiga pendekatan dipilih salah satu nilai saja yang dianggap paling mencerminkan sebagai konklusi nilai pasar properti. Selanjutnya, Nilai Pasar ini akan diolah lebih lanjut, untuk akhirnya mendapatkan Nilai Jual Objek Pajak properti bersangkutan.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Penilai dapat menentukan besaran nilai rekonsiliasi dengan memilih salah satu cara di atas, berdasarkan pertimbangan ketersediaan data, jenis propertinya dan keyakinan penilai. (</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> </tr>
<tr style="mso-yfti-irow: 11;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 61.5pt;" width="82"><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l54 level3 lfo74; mso-text-indent-alt: 0cm; tab-stops: list 108.0pt; text-align: right; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">vi.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tahapan Kesimpulan Nilai Pasar Properti</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 367.5pt;" width="490"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Nilai Pasar</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Konsep nilai pasar mencerminkan persepsi dan tindakan kolektif pasar dan merupakan dasar dalam penilaian sebagian besar sumber daya dalam ekonomi pada umumnya yang berdasarkan pasar. Meskipun definisi yang tepat mungkin bervariasi, konsep ini umumnya telah dimengerti dan diterapkan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Definisi nilai pasar adalah :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Perkiraan jumlah uang pada tanggal penilaian, yang dapat diperoleh dari transaksi jual beli atau hasil penukaran suatu properti, antara pembeli yang berminat membeli dan penjual yang berminat menjual, dalam suatu transaksi bebas ikatan, yang penawarannya dilakukan secara layak, dimana kedua pihak masing-masing mengetahui dan bertindak hati-hati tanpa paksaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> </tr>
<tr style="mso-yfti-irow: 12;"> <td style="border-top: none; border: inset 1.0pt; mso-border-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 61.5pt;" width="82"><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l57 level2 lfo75; tab-stops: list 72.0pt; text-align: right; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">TAHAP KEDUA</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="right" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 367.5pt;" width="490"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><b><u><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Tahap kedua : Penentuan Nilai Jual Objek Pajak (NJOP) PBB</span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Setelah diperoleh nilai pasar properti, tahapan selanjutnya yang akan dilakukan adalah penentuan NJOP dengan mekanisme sebagai berikut :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l34 level3 lfo76; mso-text-indent-alt: 0cm; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">i.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><u><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Identifikasi Bagian Properti yang menjadi Objek PBB</span></u></b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Pada Bab II Pasal 2 UU No.12 tahun 1985 tentang Pajak Bumi dan Bangunan sebagaimana telah diubah dengan UU No. 12 Tahun 1994 menyebutkan bahwa yang menjadi objek pajak adalah bumi dan/atau bangunan. Namun demikian yang perlu diperhatikan adalah Nilai Pasar Properti disini terdiri dari nilai Real Properti (tanah dan bangunan) yang dapat menjadi objek PBB dan nilai personal properti yang tidak dapat menjadi objek PBB.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><i><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Personal property</span></i><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"> mencakup aset berwujud <b><i>(tangible assets)</i></b> seperti m</span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">esin dan peralatan (contoh mesin produksi dan mesin pendukung), Fixture & Furniture (contoh : Meja, kursi, lemari dan aset sejenis lainnya), Aset Kendaraan (Mobil, truk, alat berat, kapal, pesawat), Peralatan operasional (Komputer, faximile, printer dan aset sejenisnya),</span><b><i><span lang="PT-BR" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: PT-BR; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Intangible Assets, </span></i></b><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Surat-surat berharga (Saham, investasi, Deposito, Saham Langsung), Goodwill, hak paten, franchise, merek dagang, hak cipta.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> </tr>
<tr style="mso-yfti-irow: 13;"> <td style="border-bottom-style: inset; border-bottom-width: 1pt; border-color: initial; border-left-style: inset; border-left-width: 1pt; border-right-style: inset; border-right-width: 1pt; border-top-style: inset; border-top-width: 1pt; padding-bottom: 3.75pt; padding-left: 3.75pt; padding-right: 3.75pt; padding-top: 3.75pt; text-align: justify; width: 61.5pt;" width="82"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 367.5pt;" width="490"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l59 level3 lfo77; mso-text-indent-alt: 0cm; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">ii.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><u><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Menentukan nilai atas bagian properti yang tidak dapat menjadi objek PBB</span></u></b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Bagian properti yang tidak dapat menjadi objek PBB adalah <i>personal properti</i> yang terdiri dari <i>tangible asset dan intangible asset.</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> </tr>
<tr style="mso-yfti-irow: 14;"> <td style="border-bottom-style: inset; border-bottom-width: 1pt; border-color: initial; border-left-style: inset; border-left-width: 1pt; border-right-style: inset; border-right-width: 1pt; border-top-style: inset; border-top-width: 1pt; padding-bottom: 3.75pt; padding-left: 3.75pt; padding-right: 3.75pt; padding-top: 3.75pt; text-align: justify; width: 61.5pt;" width="82"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 367.5pt;" width="490"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l53 level3 lfo78; mso-text-indent-alt: 0cm; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">iii.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><u><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Menentukan nilai atas bagian properti yang dapat dikenakan PBB dengan cara mengurangi nilai properti dengan nilai bagian properti yang tidak dapat menjadi objek PBB (butir 2)</span></u></b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> </tr>
<tr style="mso-yfti-irow: 15;"> <td style="border-bottom-style: inset; border-bottom-width: 1pt; border-color: initial; border-left-style: inset; border-left-width: 1pt; border-right-style: inset; border-right-width: 1pt; border-top-style: inset; border-top-width: 1pt; padding-bottom: 3.75pt; padding-left: 3.75pt; padding-right: 3.75pt; padding-top: 3.75pt; text-align: justify; width: 61.5pt;" width="82"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 367.5pt;" width="490"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l30 level3 lfo79; mso-text-indent-alt: 0cm; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span>iv.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><u><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Mengalokasikan nilai pasar properti tersebut (angka 3) menjadi nilai pasar bumi dan nilai pasar bangunan.</span></u></b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="FI" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Sesuai dengan Undang-undang No.12 Tahun 1985 yang sebagaimana diubah dengan Undang-undang No.12 Tahun 1994 tentang Pajak Bumi dan Bangunan pasal 2 ayat 1, bahwa objek pajak yang dikenakan Pajak Bumi dan Bangunan adalah bumi dan/atau bangunan. </span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Untuk tujuan tersebut, maka perlu dilakukan konversi Nilai Properti yang dikenakan PBB menjadi dua komponen, yaitu : Nilai Bumi dan Nilai Bangunan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><br />
</div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Cara yang lazim dilakukan untuk mengalokasikan nilai pasar properti menjadi nilai pasar bumi dan bangunan adalah mempergunakan proporsi besarnya nilai bumi atau nilai bangunan dibandingkan dengan nilai properti yang dihasilkan dari pendekatan biaya (pendekatan/metode nilai perolehan baru). Proporsi inilah yang selanjutnya dipakai dalam mem-breakdown Nilai Properti yang dikenakan PBB menjadi nilai pasar bumi dan nilai pasar bangunan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> </tr>
<tr style="mso-yfti-irow: 16;"> <td style="border-bottom-style: inset; border-bottom-width: 1pt; border-color: initial; border-left-style: inset; border-left-width: 1pt; border-right-style: inset; border-right-width: 1pt; border-top-style: inset; border-top-width: 1pt; padding-bottom: 3.75pt; padding-left: 3.75pt; padding-right: 3.75pt; padding-top: 3.75pt; text-align: justify; width: 61.5pt;" width="82"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 367.5pt;" width="490"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l17 level3 lfo80; mso-text-indent-alt: 0cm; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><u><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Menghitung nilai pasar bumi per m2 dan nilai pasar bangunan per m2.</span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Caranya membagi Nilai pasar bumi dengan luas tanahnya dan nilai pasar bangunan dengan luas nilai bangunan</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> </tr>
<tr style="mso-yfti-irow: 17;"> <td style="border-bottom-style: inset; border-bottom-width: 1pt; border-color: initial; border-left-style: inset; border-left-width: 1pt; border-right-style: inset; border-right-width: 1pt; border-top-style: inset; border-top-width: 1pt; padding-bottom: 3.75pt; padding-left: 3.75pt; padding-right: 3.75pt; padding-top: 3.75pt; text-align: justify; width: 61.5pt;" width="82"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 367.5pt;" width="490"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l51 level3 lfo81; mso-text-indent-alt: 0cm; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span>vi.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><u><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Melakukan klasifikasi (konversi klas)</span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Setelah diketahui nilai bumi dan bangunan per meter persegi (m2) maka selanjutnya nilai tersebut diklasifikasikan berdasarkan Kep. Men No. 523/ KMK/ 04/ 1998 tanggal 18 Desember 1988 tentang Penentuan Klasifikasi dan Besarnya NJOP sebagai dasar Pengenaan PBB.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l77 level1 lfo82; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Nilai tanah per meter persegi hasil dari analisis penilai dikonversi ke dalam "Klasifikasi dan Besarnya Nilai Jual Objek Pajak Sebagai Dasar Pengenaan Pajak Bumi dan Bangunan" berdasarkan </span><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Keputusan Menteri Keuangan Nomor 523/KMK.04/1998 tanggal 18 Desember 1998 tentang Penentuan Klasifikasi dan Besarnya NJOP sebagai Dasar Pengenaan PBB.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l77 level1 lfo82; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Nilai bangunan per meter persegi hasil dari analisis penilai dikonversi ke dalam "Klasifikasi dan Besarnya Nilai Jual Objek Pajak Sebagai Dasar Pengenaan Pajak Bumi dan Bangunan" berdasarkan Keputusan Menteri Keuangan Nomor 523/KMK.04/1998 tanggal 18 Desember 1998 tentang Penentuan Klasifikasi dan Besarnya NJOP sebagai Dasar Pengenaan PBB.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l77 level1 lfo82; tab-stops: list 36.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Untuk objek pajak yang terdiri dari lebih dari satu bangunan, konversi dilakukan dengan cara menjumlahkan nilai seluruh bangunan dan dibagi luas seluruh bangunan. Nilai bangunan per meter persegi rata-rata tersebut kemudian dikonversi ke dalam "Klasifikasi dan Besarnya Nilai Jual Objek Pajak Sebagai Dasar Pengenaan Pajak Bumi dan Bangunan" berdasarkan Keputusan Menteri Keuangan Nomor 523/KMK.04/1998 tanggal 18 Desember 1998 tentang Penentuan Klasifikasi dan Besarnya NJOP sebagai Dasar Pengenaan PBB.</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> </tr>
<tr style="mso-yfti-irow: 18; mso-yfti-lastrow: yes;"> <td style="border-bottom-style: inset; border-bottom-width: 1pt; border-color: initial; border-left-style: inset; border-left-width: 1pt; border-right-style: inset; border-right-width: 1pt; border-top-style: inset; border-top-width: 1pt; padding-bottom: 3.75pt; padding-left: 3.75pt; padding-right: 3.75pt; padding-top: 3.75pt; text-align: justify; width: 61.5pt;" width="82"></td> <td style="border-bottom: inset 1.0pt; border-left: none; border-right: inset 1.0pt; border-top: none; mso-border-alt: inset windowtext .25pt; mso-border-left-alt: inset windowtext .25pt; mso-border-top-alt: inset windowtext .25pt; padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 367.5pt;" width="490"><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin: 0cm; mso-list: l20 level3 lfo83; mso-text-indent-alt: 0cm; tab-stops: list 108.0pt; text-align: center; text-indent: 0cm; vertical-align: baseline;"><div style="text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span>vii.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><u><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Penghitungan NJOP</span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div><div align="center" class="MsoNormal" style="line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;"><div style="text-align: justify;"><span style="border: none windowtext 1.0pt; font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Dengan cara menjumlahkan NJOP Bumi dan NJOP Bangunan menjadi NJOP</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div></div></td> </tr>
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</div></div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com1tag:blogger.com,1999:blog-8528176785179978931.post-20967027903147614632012-07-17T19:44:00.002+07:002012-07-17T19:44:32.097+07:00Contoh Perhitungan PPh 23<!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>EN-US</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:EnableOpenTypeKerning/> <w:DontFlipMirrorIndents/> <w:OverrideTableStyleHps/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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<div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><strong><span style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Contoh Perhitungan PPh Pasal 23</span></strong></div><div class="MsoNormal" style="line-height: 150%; margin-left: 53.85pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 18.15pt;"><strong><span lang="EN-US" style="font-size: 12.0pt; line-height: 150%;">Contoh Kasus-1:</span></strong><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
Pada tanggal 10 May 2010, PT. Sukses Gagalnya, membagikan dividen masing-masing Rp 10,000,000 kepada 20 pemegang sahamnya. Atas dividen yang dibagikan, PT. Sukses Gagalnya wajib memungut PPh Pasal 23.<br />
<br />
PPh pasal 23 yang harus dipotong PT. Sukses Gagalnya adalah :<br />
=>15% x Rp 10.000.000,- = Rp 150.000,-<br />
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">=>20 x Rp 150.000,- = Rp 3.000.000,-<br />
<br />
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Saat terutang : akhir bulan dilakukan pembayaran yaitu pada tanggal 31 Mei 2010<br />
Saat Penyetoran : paling lambat 10 Juni 2010<br />
Saat Pelaporan : paling lambat 20 Juni 2010</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><strong><span lang="EN-US" style="font-size: 12.0pt; line-height: 150%;">Contoh Kasus-2:<span style="color: red;"></span></span></strong></div><div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pada tanggal 20 agustus 2010, PT. Tukang Utang membayar bunga atas pinjaman membayarkan bunga kepada<span style="mso-spacerun: yes;"> </span>PT. Lintah Darat sebesar Rp 90.000.000,-<br />
<br />
PPh pasal 23 yang harus dipotong oleh PT Tukang Utang adalah :<br />
=> 15% x Rp 90.000.000 = Rp 13.500.000,-<br />
<br />
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Saat terutang : akhir bulan dilakukan pembayaran yaitu pada tanggal 31 Agustus 2010<br />
Saat Penyetoran : paling lambat 10 September 2010<br />
Saat Pelaporan : paling lambat 20 September 2010</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: 150%; margin-left: 53.85pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 18.15pt;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh Kasus-3: </span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
CV. Ayam Goreng Krenyes-Krenyes buat Lemes membayar Royalti kepada Tuan. Doan Wiro Pasaribu atas pemakaian merek Ayam Goreng “Pak Doan” sebesar Rp 1.000.000.000,- pada tanggal 2 Maret 2010<br />
<br />
PPh pasal 23 yang harus dipotong CV. Ayam Goreng </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Krenyes-Krenyes buat Lemes :<br />
=> 15% x Rp 1.000.000.000,- = Rp 150.000.000,-<br />
<br />
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Saat terutang : akhir bulan dilakukan pembayaran yaitu pada tanggal 31 Maret 2010<br />
Saat Penyetoran : paling lambat 10 April 2010<br />
Saat Pelaporan : paling lambat 20 April 2010</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: 150%; margin-left: 53.85pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 18.15pt;"><br />
</div><div class="MsoNormal" style="line-height: 150%; margin-left: 53.85pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 18.15pt;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh Kasus-4 :</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Doan Pasaribu mendapat hadiah sebuah mobil senilai Rp 200.000.000,- atas undian <span style="mso-tab-count: 1;"> </span>tabungan yang diselenggarakan Bank Kecap ABC pada tanggal 20 Januari 2010<br />
<span style="mso-tab-count: 1;"> </span>PPh pasal 23 yang harus dipotong Bank Kecap ABC adalah :<br />
<span style="mso-tab-count: 1;"> </span>=> 15% x Rp 200.000.000,- = Rp 30.000.000,-</span></div><div class="MsoNormal" style="line-height: 150%; margin-left: 53.85pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Saat terutang : akhir bulan dilakukan pembayaran yaitu pada tanggal 31 Januari2010<br />
Saat Penyetoran : paling lambat 10 Februari 2010<br />
Saat Pelaporan : paling lambat 20 Februari 2010</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 36.0pt;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh Kasus-5 :</span></b></div><div class="MsoNormal" style="line-height: 150%; margin-left: 53.85pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PT. Selalu Susah menyewa sebuah bus pariwisata dengan nilai sewa Rp 20.000.000,- milik Budi</span></div><div class="MsoNormal" style="line-height: 150%; margin-left: 53.85pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh pasal 23 yang harus dipungut PT. Selalu Susah<br />
=> 2% x Rp. 20.000.000,- = Rp 400.000,-</span></div><div class="MsoNormal" style="line-height: 150%; margin-left: 53.85pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Apabila Budi tidak mempunyai NPWP maka PPh Pasal 23 yang dipotong PT. Selalu susah adalah Rp 800.000,-<br style="mso-special-character: line-break;" /> <br style="mso-special-character: line-break;" /> </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"></span></b></div><div class="MsoNormal" style="line-height: 150%; margin-left: 53.85pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 18.15pt;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh Kasus-6 :</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"></span></b></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 53.85pt; margin-right: 0cm; margin-top: 0cm;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PT Kalkulus meminta jasa dari Pak Dodi untuk membuat sistem akuntansi</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perusahaan dengan imbalan sebesar Rp. 22.000.000,- (sudah termasuk PPN)<br />
PPh pasal 23 yang dipotong PT kalkulus adalah<br />
2% x Rp 20.000.0000,- = Rp 400.000,-</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PT. Celalu cayang dy membayarkan jasa konsultan PT Jaya sebesar Rp 2.200.000 ( termasuk PPN). PT jaya tidak mempunyai NPWP<br />
maka PPh pasal 23 yang dipotong PT. Celalu cayang dy adalah:<br />
200% x 2% x Rp 2.000.000 = Rp 80.000,-<br style="mso-special-character: line-break;" /> <br style="mso-special-character: line-break;" /> </span>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com24tag:blogger.com,1999:blog-8528176785179978931.post-73443131230182173692012-07-17T19:35:00.002+07:002012-07-17T19:39:59.240+07:00Contoh perhitungan PPh 22<b><span lang="EN-US">Contoh Perhitungan PPh Pasal 22</span></b><br />
<div style="line-height: 150%; text-align: justify;"><b><br />
<b>CONTOH 1</b></b>---PT Pasaribu Motors mengimpor barang dari Korea. PT Pasaribu Motors adalah importir mobil yang telah memiliki Angka Pengenal Impor. PT KIA mengimpor unit 50 mobil, dengan harga faktur $ 10.000 per unit. Biaya asuransi dan biaya angkut yang berkaitan dengan impor mobil tersebut masing-masing adalah 2% dan 3%. Bea masuk yang dibayar oleh PT KIA Motors sebesar 5% dari CIF dan bea masuk tambahan sebesar 20% dari CIF. Kurs pada saat itu ditetapkan oleh Menteri Keuangan sebesar $1 = Rp 9.000. Berapa PPh pasal 22 yang harus dibayar?</div>Harga faktur : 50 unit x $10.000 $500.000<br />
Biaya asuransi(2%) $ 10.000<br />
Biaya angkut(3%) $ 15.000<br />
<span lang="EN-US"> </span> --------------<br />
CIF <span lang="EN-US"> </span>$525.000<br />
Bea masuk: 5% x $525.000 $ 26.250<br />
Bea masuk tambahan:20% x $525.000 $105.000<br />
<span lang="EN-US"> </span> -------------<br />
Nilai Impor $ 656.250<br />
<br />
<br />
<br />
Nilai Impor dalam rupiah:<br />
$656.250 x Rp 9.000 = Rp 5.906.250.000,-<br />
PPh 22 yang harus dipungut (memiliki API)<br />
<div style="line-height: 150%; text-align: justify;">2,5% x Rp 5.906.250.000 = Rp 147.656.250,-<br />
<br />
<b>CONTOH 2---</b>PT Wiro mengimpor barang dari Jepang. PT Wiro tidak memilki Angka pengenal Impor, adalah perusahaan percetakan yang mengimpor mesin Fotokopi dari Jepang sebanyak 20 unit barang. Harga faktur per unit sebesar US$500. Biaya asuransi dan biaya angkut antar daerah pabean masing-masing 5% dan 10% dari harga faktur. Pungutan pabean lain yang sah adalah Rp 22.500.000,-. Kurs yang ditetapkan oleh Menteri Keuangan pada waktu itu adalah Rp 9.000. Berapa PPh 22 yang harus dibayar?</div><br />
Harga faktur 20 x $500 $10.000<br />
Biaya asuransi 5% x $10.000 $ 500<br />
Biaya angkut 10% x $10.000 $ 1.000<br />
<span lang="EN-US"> </span>------------<br />
CIF <span lang="EN-US"> </span>$11.500<br />
CIF dalam Rupiah $11.500 x Rp 9.000 <span lang="EN-US"> </span>= Rp 103.500.000<br />
Pungutan pabean lainnya <span lang="EN-US"> </span>Rp 22.500.000<br />
<span lang="EN-US"> </span>---------------------<br />
Nilai Impor <span lang="EN-US"> </span>Rp 126.000.000<br />
PPh 22 yang harus dipungut (tidak memiliki API):<br />
Rp 126.000.000 x 7,5% = Rp 9.450.000<br />
<br />
<br />
<b><span lang="EN-US"></span></b><br />
<br />
<div style="line-height: 150%; text-align: justify;"><b>CONTOH 3</b>---PT Traktor Bersatu, perusahaan penyewaan alat berat yang memiliki API, mengimpor alat berat DOZER TRACTOR dari Jerman dengan harga faktur US$100.000. Biaya asuransi sebesar US$5.000 dan ongkos angkut sebesar US$25.000. Kurs Tengah BI (BI rate) waktu itu sebesar Rp 10.000 dan kurs pajak ditetapkan sebesar Rp 9.000 per US$1. Bea masuk dibayar oleh PT Traktor Bersatu sebesar 30% dari CIF. Berapa PPh 22 yang harus dibayar dan Buat jurnal atas pembelian ini.</div>Harga faktur $100.000<br />
Biaya asuransi $ 5.000<br />
Biaya angkut $ 25.000<br />
<span lang="EN-US"> </span> -------------<br />
CIF $130.000<br />
CIF dalam rupiah $130.000 x Rp 9.000 <span lang="EN-US"> </span>= Rp 1.170.000.000<br />
Bea masuk 30% x Rp 1.170.000.000 <span lang="EN-US"> </span>= Rp 351.000.000<br />
<span lang="EN-US"> </span>------------------------<br />
Nilai Impor <span lang="EN-US"> </span>Rp 1.521.000.000<br />
PPh 22 yang harus dipungut (memiliki API)<br />
Rp 1.521.000.000 x 2,5% = Rp 38.025.000<br />
JURNAL:<br />
DOZER TRACTOR <span lang="EN-US"> </span> Rp 1.300.000.000<br />
Pajak Penghasilan pasal 22 <span lang="EN-US"> </span>Rp 38.025.000<br />
Kas Rp 1.338.025.000<span lang="EN-US"></span><br />
<br />
<br />
<br />
<div style="line-height: 150%; text-align: justify;"><b>CONTOH 4</b>---PT ABC mengimppor barang dari USA dengan harga US$30.000. Asuransi yang dibayar diluar negeri sebesar 5% dari harga dan biaya angkut sebesar 10% dari harga. Bea masuk dan bea masuk tambahan masing-masing 10% dan 20%. (Berdasarkan kurs pajak US% = Rp 10.000). PT ABC tidak memiliki API dan mengimpor melalui PT XYZ; importir yang memiliki API. Berdasarkan perjanjian kedua pihak, <i>handling fee</i> dtetapkan sebesar 1,5% dari harga impor. Hitung PPh 22 yang harus dipungut dan Jurnal transaksi ini.</div>Harga faktur $ 30.000<br />
Biaya asuransi $ 1.500<br />
Biaya angkut $ 30.000<br />
<span lang="EN-US"> </span>-------------<br />
CIF $ 61.500<br />
CIF dalam rupiah $61.500 x Rp 10.000 = Rp 615.000.000<br />
Bea masuk 10% x Rp 615.000.000 = Rp 61.500.000<br />
Bea masuk tambahan 20% x Rp 615.000.000 = Rp 123.000.000 <br />
<span lang="EN-US"> </span>------------------------<br />
Nilai Impor <span lang="EN-US"> </span>Rp 922.500.000<br />
Pajak Penghasilan pasal 22= 2,5% X Rp 922.500.000 = Rp 23.062.500<br />
Handling Fee = 1,5% x Rp 922.500.000 = Rp 13.837.500<br />
<u>JURNAL</u><br />
Barang X (NI+Handling fee) Rp 936.337.000<br />
Pajak Penghasilan pasal 22 Rp 23.062.500<br />
Kas Rp 959.400.000<br />
<br />
<br />
<b>PAJAK PENGHASILAN PASAL 22 ATAS PEMBELIAN OLEH INSTANSI PEMERINTAH, BUMN/BUMD, DAN INSTANSI TERTENTU</b><br />
<div style="line-height: 150%; text-align: justify;"><b>CONTOH 1---</b>Dinas Pendidikan Nasional Kota Yogyakarta membeli mebel dan peralatan kantor lain dari PT Furniture senilai Rp 220.000.000 (termasuk PPN 10%). PPh 22 yang harus dipungut oleh bendaharawan Dinas Pendidikan Nasional kota Yogyakarta adalah sebagai berikut:</div>DPP PPN = (100/110) x Rp 220.000.000 = Rp 220.000.000<br />
PPh pasal 22 = Rp 220.000.000 x 1,5% = Rp 3.000.000,-<br />
<div style="line-height: 150%; text-align: justify;"><b>CONTOH 2---</b>PT TELKOM Jakarta Selatan pada bulan Maret 2005 telah melakukan beberapa transaksi antara lain sebagai berikut:</div><ol start="1" type="1"><li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span lang="EN-US">Melakukan pembelian benda-benda pos seperti perangko dan materai langsung ke PT (persero) Pos Indonesia. Jumlah keseluruhan nilai pembelian benda-benda pos tersebut adalah Rp 9.800.000</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span lang="EN-US">Membayar tagihan pembelian kertas <i><span style="font-family: "Calibri","sans-serif";">continous form </span></i>dari PT Indah Kiat Paper sebesar Rp 55.000.000 (termasuk PPN)</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span lang="EN-US">Membayar tagihan pembelian paper clip dari CV Clip Baru dengan nilai total sebesar Rp 1.045.000 termasuk PPN</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span lang="EN-US">Membayar tagihan atas pembelian semen kepada PT Indo Semen untuk pembangunan kantor cabang sebesar Rp 65.000.000 (tidak termasuk PPN)</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span lang="EN-US">Membayar tagihan listrik kepada PT PLN (persero) cabang Jakarta Selatan sebesar Rp 25.000.000</span></li>
</ol><div style="line-height: 150%; text-align: justify;"><b>Pembelian Benda POS</b>---Pembayaran untuk pembelian bahan bakar minyak, listrik, gas, air minum/PDAM, dan benda-benda pos, dikecualikan dari pemungutan Pajak Penghasilan Pasal 22, sesuai dengan <a href="http://pajak.go.id/index.php?option=com_content&view=article&id=75&lgkp=oyes&idp=391" target="_blank"><b><span style="color: blue; text-decoration: none;">236/KMK.03/2003</span></b></a></div><b>Pembelian Kertas</b>---Atas pembelian kertas continous form dipungut PPh pasal 22 sebesar:<br />
PPh 22= DPP PPN x tarif PPh 22<br />
PPh 22= (100/110 x Rp 55.000.000) x 0,1%<br />
PPh 22= Rp 50.000.000 x 0,1%<br />
<div style="line-height: 150%; text-align: justify;">PPh 22= Rp 50.000 PPh ini tidak bersifat final dan dipungut oleh industri kertas pada saat penjualan kertas dalam negeri.</div><div style="line-height: 150%; text-align: justify;"><b>Pembelian Paper Clip</b>---Atas pembelian ini tidak dikenakan PPh pasal 22 karena DPP PPN-nya (100/110 x Rp 1.045.000 = Rp 950.000) dibawah Rp 1.000.000 dan bukan merupakan pembayaran yang terpecah-pecah.</div><div style="line-height: 150%; text-align: justify;"><b>Pembelian Semen---</b>atas pembelian semen dipungut oleh industri semen sebesar:</div><div style="line-height: 150%; text-align: justify;">PPh 22 = Rp 65.000.000 x 0,25% = Rp 162.500</div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com348tag:blogger.com,1999:blog-8528176785179978931.post-2373513160608238962012-07-17T19:26:00.002+07:002012-07-17T19:26:45.848+07:00Contoh perhitungan PPh 21<div style="text-align: justify;">Berikut adalah contoh perhitungan pajak penghasilan pribadi (PPh 21) dari seorang pekerja di perusahaan yang bergerak di bidang minyak dan gas. Pekerja sudah kawin dan punya 2 anak. Pekerja ikut Program Jamsostek kecuali asuransi kesehatan, yang disediakan oleh Perusahaan. Selain itu, pekerja juga ikut Program Pensiun. Pekerja tidak mempunyai penghasilan lain. </div>Data-data untuk perhitungan pajak penghasilan adalah sebagai berikut: <br />
<ol><li>Gaji pokok: Rp10.000.000</li>
<li>Tunjangan transport: Rp 500.000</li>
<li>Tunjangan perumahan: Rp 500.000</li>
<li>Uang Perjalanan Dinas: Rp 500.000 (Catatan: pekerja melakukan perjalanan dinas pada bulan berjalan)</li>
<li>Premi Jaminan Kecelakaan Kerja: Rp127.000 (1.27% dari gaji pokok untuk bidang minyak bumi dan gas)</li>
<li>Premi Jaminan Kematian: Rp30.000 (0.3% dari gaji pokok)</li>
<li>Iuran Jaminan Hari Tua: Rp570.000 (5.7% dari gaji pokok; 2% ditanggung pekerja)</li>
<li>Iuran Dana Pensiun: Rp200.000 (2% dari gaji pokok - sesuai dengan Ketentuan Menteri Keuangan)</li>
<li>Premi Asuransi Kesehatan untuk wajib pajak: Rp500.000/bulan</li>
</ol>Tabel di bawah ini adalah contoh perhitungan pajak penghasilan pribadi dengan data-data di atas: <br />
<br />
<div> <table><tbody>
<tr> <th>No.</th> <th>Keterangan</th> <th>Rp</th> </tr>
<tr> <td><br />
</td> <td><strong>Penghasilan Bruto</strong></td> <td><br />
</td> </tr>
<tr> <td>1</td> <td>Gaji Pokok</td> <td>10.000.000</td> </tr>
<tr> <td>2</td> <td>Premi Jaminan Kecelakaan Kerja</td> <td>127.000</td> </tr>
<tr> <td>3</td> <td>Premi Jaminan Kematian</td> <td>30.000</td> </tr>
<tr> <td>4</td> <td>Premi Asuransi Kesehatan</td> <td>500.000</td> </tr>
<tr> <td>5</td> <td>Tunjangan Transport</td> <td>500.000</td> </tr>
<tr> <td>6</td> <td>Tunjangan Perumahan</td> <td>500.000</td> </tr>
<tr> <td>7</td> <td>Penghasilan Bruto (1+2+3+4+5+6)</td> <td>11.657.000</td> </tr>
<tr> <td>8</td> <td><strong>Pengurang</strong></td> <td><br />
</td> </tr>
<tr> <td>9</td> <td>Biaya Jabatan per Bulan (5 %, maksimum Rp500.000)</td> <td>500.000</td> </tr>
<tr> <td>10</td> <td>Premi Jaminan Hari Tua (yang dibayar pekerja)</td> <td>200.000</td> </tr>
<tr> <td>11</td> <td>Iuran Pensiun (yang dibayar pekerja)</td> <td>200.000</td> </tr>
<tr> <td>12</td> <td><strong>Total Pengurang (10+11+12)</strong></td> <td>900.000</td> </tr>
<tr> <td>13</td> <td>Penghasilan Neto sebelum Potong Pajak</td> <td>10.757.000</td> </tr>
<tr> <td>14</td> <td>Penghasilan Neto Disetahunkan</td> <td>129.084.000</td> </tr>
<tr> <td>15</td> <td><a href="http://www.putra-putri-indonesia.com/tarif-pajak-penghasilan.html" target="_blank">Penghasilan Tidak Kena Pajak (K-2)</a></td> <td>19.800.000</td> </tr>
<tr> <td>16</td> <td>Penghasilan Neto Kena Pajak (14-15)</td> <td>109.284.000</td> </tr>
<tr> <td>17</td> <td>Pajak Setahun (sesuai tarif yang berlaku)</td> <td>11.392.000</td> </tr>
<tr> <td>18</td> <td><strong>Pajak pada Bulan Berjalan</strong></td> <td><strong>949.383</strong></td> </tr>
<tr> <td>20</td> <td>Penghasilan Bersih Setelah Potong Pajak (13-18)</td> <td>9.807.617</td> </tr>
<tr> <td>21</td> <td><strong>Net Take Home Pay</strong> (19-10-11)</td> <td><strong>9.407.617</strong></td> </tr>
</tbody></table></div><div style="text-align: justify;">Contoh perhitungan pajak di atas mengabaikan penghasilan dan pajak kumulatif bulan berjalan. Perhitungan pajak bulan berjalan umumnya memperhitungkan kumulatif penghasilan yang sudah berjalan. Misalnya, perhitungan pajak penghasilan bulan April akan memperhitungkan kumulatif penghasilan, pajak yang sudah dipotong pada bulan-bulan sebelumnya dan prediksi penghasilan di bulan-bulan mendatang. </div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com11tag:blogger.com,1999:blog-8528176785179978931.post-79225672467058240562012-07-13T15:19:00.002+07:002012-07-13T15:26:32.741+07:00Bersama Pajak, Melukis Peradaban<span class="Apple-style-span" style="color: #555555; font-family: Arial; font-size: 12px; line-height: 18px;"></span><br />
<div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;"><span class="Apple-style-span" style="font-style: italic;"><span class="Apple-style-span" style="font-style: normal;">Oleh <strong style="font-weight: 700;">Andi Zulfikar</strong>, Pegawai Direktorat Jenderal Pajak</span></span></div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;"><span class="Apple-style-span" style="font-style: italic;">Suatu pertanyaan yang mungkin pernah terbersit, ada apa dengan pajak? Apa urgensi pajak bagi bangsa ini? Bagaimana dengan kekayaan alam bangsa ini yang melimpah ruah, kenapa rakyat mesti terbebani lagi dengan pajak?</span></div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;">Pertanyaan-pertanyaan tersebut mungkin cerminan jiwa saya, atau juga mungkin cerminan dari jiwa-jiwa rakyat Indonesia. Isu pajak, beberapa tahun terakhir, menjadi pembicaraan dan memancing keingintahuan masyarakat. Banyak kesalahpahaman, banyak kekhawatiran, bisa jadi merupakan bentuk suatu kepedulian rakyat kepada bangsa. Rakyat merindukan jawaban.</div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;">Suatu bangsa yang besar selalu memulai membangun peradabannya dengan harapan dan semangat yang besar. Harapan yang membuat mereka bertahan, untuk teguh berjuang dan tabah melewati semua ujian. Bangsa yang besar mempunyai rakyat yang bersemangat, tidak mudah menyerah dan terus berjuang untuk menggapai cita-citanya.</div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;">Harapan yang terukir di bening hati, membasuh semua kegetiran dan kegalauan. Bagaikan air sungai yang mengalir, membasuh pasir dan bebatuan yang keras menuju satu tujuan. Karena Allah menyukai hamba-hamba-Nya yang mempunyai harapan dan optimisme yang tinggi. Jiwa-jiwa yang percaya, bahwa Allah tidak akan merubah nasib suatu kaum, sebelum kaum tersebut merubah nasibnya sendiri.</div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;">Adalah suatu bentuk keputusasaan ketika kita berpendapat bahwa bangsa ini tidak akan mampu bangkit dan sejajar dengan bangsa besar di dunia. Kita harus mempunyai optimisme yang tinggi bahwa kita mampu untuk sejajar dengan bangsa besar dunia bahkan bisa lebih unggul. Tiada yang memungkiri potensi yang kita miliki. Namun potensi itu akan terkubur bila kita tidak melekatkan potensi tersebut pada semangat juang yang tinggi.</div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;"><strong style="font-weight: 700;">Pajak dan Semangat Kebersamaan</strong></div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;">Membayar pajak adalah suatu kewajiban. Namun dalam peraturan perpajakan, setiap wajib pajak diberikan kepercayaan untuk menghitung, memperhitungkan, menyetorkan dan melaporkan pajaknya melalui mekanisme Self Assessment System. Jadi peran serta wajib pajak untuk mematuhi peraturan sangat menentukan besarnya penerimaan pajak.</div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;">Ketika bangsa kita mengalami penjajahan, semangat kebersamaan terukir jelas dalam pengorbanan rakyat untuk bahu membahu melawan para penjajah. Tidak terhitung pengorbanan jiwa, harta dan tenaga untuk memperjuangkan cita-cita besar bangsa yaitu terbebas dari penjajahan. Kebersamaan menjadi suatu kekuatan. Kebersamaan melahirkan harapan. Dari harapan timbullah semangat berjuang, dan dengan rahmat Allah, cita-cita itu pun terwujud.</div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;">Namun guliran makna kebersamaan tidak boleh berhenti begitu saja, namun harus terus menjadi kekuatan bangsa walau kemerdekaan tersebut telah dicapai. Karena kebersamaan merupakan modal besar menuju kejayaan. Kebersamaan pula yang harus menjadi modal bangsa ini menggapai kejayaannya ketika era kebebasan tanpa penjajahan oleh bangsa lain telah usai.</div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;">Ibarat sebuah rumah yang terdiri dari satu keluarga, masing-masing penghuni rumah bertanggung jawab demi terciptanya kenyamanan hidup dalam rumah tersebut. Masing-masing penghuni rumah harus memberikan sumbangsihnya, agar rumah tersebut semakin nyaman untuk dihuni.</div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;">Memang setiap penghuni rumah mempunyai kemampuan yang berbeda dalam memberikan konstribusinya. Terkadang ada penghuni rumah yang tidak mempunyai kemampuan berlebih untuk menyumbangkan penghasilan yang dia berikan, namun ada penghuni rumah yang mempunyai kemampuan yang berlebih untuk menyumbangkan sebagian penghasilannya yang akan digunakan demi kemampuan bersama.</div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;">Saya mengibaratkan pajak seperti itu. Kita adalah penghuni besar sebuah rumah yang bernama bangsa Indonesia. Setiap orang yang bertempat tinggal di ‘rumah’ indah kita ini, harus memberikan konstribusinya secara proporsional sesuai dengan kemampuannya. Salah satu bentuk kontribusi tersebut adalah melalui pajak.</div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;"><strong style="font-weight: 700;">Siapkah Kita Melukis Peradaban?</strong></div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;">Mari kita kembali ke pertanyaan-pertanyaan yang tuliskan pada pembuka tulisan ini, ada apa dengan pajak? Apa urgensi pajak bagi bangsa ini? Bagaimana dengan kekayaan alam bangsa ini yang melimpah ruah, kenapa rakyat mesti terbebani lagi dengan pajak?</div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;">Dua pertanyaan pertama adalah keingintahuan yang timbul dari rasa peduli, sedangkan pertanyaan terakhir adalah harapan.</div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;">Dua pertanyaan pertama mungkin bisa terlihat dari besarnya peranan pajak dalam APBN 2012. Lebih dari 75% pendapatan Negara berasal dari pajak. Bisa dibayangkan betapa besar dampaknya kalau negara kita kehilangan penerimaan pajaknya. Hal itu sudah cukup menjawab pentingnya pajak bagi bangsa kita. Walaupun tentu saja, masih banyak alasan-alasan lain yang menyebabkan bangsa kita ini sangat memerlukan pajak.</div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;">Mari kita beralih ke pertanyaan terakhir, yang sebenarnya menjadi ‘harapan’. Kita ingin suatu saat bangsa ini bisa mengelola kekayaan alamnya sendiri, sehingga mungkin pajak yang dibebankan kepada masyarakat akan semakin kecil. Karena kita tahu dan paham, bangsa kita ini mempunyai potensi Sumber Daya Alam yang sangat menakjubkan. Kita berharap bangsa kita bisa hidup makmur dari kekayaan alamnya. Harapan yang menjadi harapan bangsa Indonesia.</div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;">Insya Allah dengan optimisme yang tinggi dan usaha yang keras semua itu bisa terwujud. Namun tentu saja semua itu memerlukan proses, kemauan, kebersamaan dan pengorbanan dari semua pihak. Dengan penerimaan pajak yang besar, diharapkan dana untuk mengembangkan Sumber Daya Manusia (SDM) Indonesia yang handal dan modal untuk mengembangkan infrastruktur dan modal-modal lainnya akan bisa terwujud, sehingga suatu saat kitalah yang mengelola dan menikmati hasil kekayaan alam kita sendiri. Hingga harapan bahwa suatu saat kita bisa melihat bangsa Indonesia dapat menikmati kekayaan alamnya secara maksimal, dapat terwujud.</div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;">Bangsa Indonesia merindukan harapan yang terjawab. Mungkin ini masa bekerja keras, namun insya Allah suatu saat akan datang saat memanen.</div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;">Semoga suatu saat, sejarah dapat menorehkan, bahwa pengorbanan kita melalui pajak telah melukiskan peradaban.</div></div></div><div style="margin-bottom: 0.8em; margin-top: 0.4em; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><div style="text-align: left;"><div style="text-align: justify;"><em style="font-style: italic; font-weight: normal; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-decoration: none;">*) Tulisan ini merupakan pendapat pribadi penulis dan bukan cerminan sikap instansi dimana penulis bekerja.</em></div></div></div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com1tag:blogger.com,1999:blog-8528176785179978931.post-4466532327288725992012-06-19T22:32:00.000+07:002012-06-19T22:32:43.547+07:00Contoh Perhitungan PPh Pasal 4 Ayat (2)<h1 style="background-color: #eeeeee; color: #8e4423; font-family: Georgia, Times, serif; font-size: 18px; line-height: 20px; margin: 5px 0px 0px; padding: 0px;">Contoh Perhitungan PPh Pasal 4 Ayat 2</h1><span style="color: #888888; font-family: Verdana, Arial, Helvetica, sans-serif;"><span style="font-size: 14px;"><i><br />
</i></span></span><div class="entry" style="background-color: #eeeeee; color: #444444; font-size: 18px; line-height: 20px;"><strong>Contoh Perhitungan PPh Pasal 4 ayat 2</strong> berisikan artikel-artikel tentang Contoh perhitungan PPh Pasal 4 ayat 2 yang kami harapkan memberikan manfaat bagi para pengunjung.<br />
Untuk melihat artikel secara lengkap silahkan klik kata atau kalimat dibawah ini :<br />
<ul><li> <strong>PPh Pasal 4 ayat 2 Atas Bunga Deposito Dan Tabungan Serta Diskonto Sertifikat Bank Indonesia (SBI) :</strong></li>
</ul><blockquote style="border-left-color: rgb(153, 153, 153); border-left-style: dashed; border-left-width: 1px; font-style: italic; line-height: normal; margin: 1em 2em; padding-left: 1em;"><ol><li><a href="http://mhk28.blogspot.com/2012/06/contoh-perhitungan-pajak-pph-pasal-4.html" target="_blank">1. <span style="color: blue;">Contoh Perhitungan PPh Pasal 4 ayat (2) Atas Bunga Deposito Dan Tabungan Serta Diskonto Sertifikat Bank Indonesia (SBI)</span></a></li>
</ol></blockquote><br />
<ul><li><strong>PPh Pasal 4 ayat 2 Atas Hadiah Undian :</strong></li>
</ul><blockquote style="border-left-color: rgb(153, 153, 153); border-left-style: dashed; border-left-width: 1px; font-style: italic; line-height: normal; margin: 1em 2em; padding-left: 1em;"><ol><li><a href="http://mhk28.blogspot.com/2012/06/contoh-perhitungan-pph-pasal-4-2-atas.html" target="_blank">1<span style="color: blue;">Contoh Perhitungan PPh Pasal 4 (2) Atas Hadiah Undian </span></a></li>
</ol></blockquote></div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com6tag:blogger.com,1999:blog-8528176785179978931.post-64744084625536855252012-06-19T22:31:00.001+07:002012-06-19T22:31:36.779+07:00<h1 style="background-color: #eeeeee; color: #8e4423; font-family: Georgia, Times, serif; font-size: 18px; line-height: 20px; margin: 5px 0px 0px; padding: 0px;">Contoh Perhitungan PPh Pasal 4 (2) Atas Hadiah Undian</h1><span style="color: #888888; font-family: Verdana, Arial, Helvetica, sans-serif;"><span style="font-size: 14px;"><i><br />
</i></span></span><div class="entry" style="background-color: #eeeeee; color: #444444; font-size: 18px; line-height: 20px;">Contoh :<br />
<ul><li> Tuan Amir memperoleh hadiah undian dari bank berupa uang tunai sebesar 200.000.000 maka oleh bank dipotong PPh Pasal 4 (2) sebesar 200.000.000 x 25 % = 50.000.000. Jadi yang uang diterima oleh Tuan Amir sebesar 150.000.000 (200.000.000 – 50.000.000) dan bukti pemotongan PPh Pasal 4 (2) dari bank tersebut.</li>
</ul><ul><li>Tuan Sony memperoleh hadiah undian dari bank berupa mobil dengan nilai pasar sebesar 100.000.000 maka oleh bank dipotong PPh Pasal 4 (2) sebesar 100.000.000 x 25 % = 25.000.000. Jadi yang diterima Tuan Sony adalah mobil tersebut dan bukti pemotongan PPh Pasal 4 (2) dari bank tersebut, tetapi tuan Sony harus menyerahkan uang sebesar 25.000.000 kepada bank untuk membayar PPh Pasal 4 (2) atas hadiah undian tersebut .</li>
</ul>Dasar hukum :<br />
<ol><li><a href="http://blogpajak.com/undang-undang-nomor-36-tahun-2008-tentang-pajak-penghasilan-pph/" style="color: blue; outline: none;" target="_blank">Pasal 4 (2) UU No.36 Tahun 2008 tentang Pajak Penghasilan (PPh)</a></li>
<li><a href="http://blogpajak.com/pp-no-132-tanggal-15-desember-2000-tentang-pajak-penghasilan-atas-hadiah-undian/" style="color: blue; outline: none; text-decoration: none;" target="_blank">PP No.132 Tanggal 15 Desember 2000 tentang PPh Atas Hadiah Undian.</a></li>
<li><a href="http://blogpajak.com/kep-djp-no-kep-395pj2001-tanggal-13-juni-2001-tentang-pengenaan-pajak-penghasilan-pph-atas-hadiah-dan-penghargaan/" style="color: blue; outline: none; text-decoration: none;" target="_blank">KEP DJP No.KEP-395/PJ/2001 tentang Pengenaan PPh Atas hadiah undian</a></li>
</ol></div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com0tag:blogger.com,1999:blog-8528176785179978931.post-32324645913328285492012-06-19T22:30:00.002+07:002012-06-19T22:30:23.846+07:00<h1 style="background-color: #eeeeee; color: #8e4423; font-family: Georgia, Times, serif; font-size: 18px; line-height: 20px; margin: 5px 0px 0px; padding: 0px;">Contoh Perhitungan Pajak (PPh Pasal 4 ayat (2) Atas Bunga Deposito Dan Tabungan Serta Diskonto Sertifikat Bank Indonesia (SBI)</h1><span style="color: #888888; font-family: Verdana, Arial, Helvetica, sans-serif;"><span style="font-size: 14px;"><i><br />
</i></span></span><div class="entry" style="background-color: #eeeeee; color: #444444; font-size: 18px; line-height: 20px;"><ul><li>Tuan Budi menyimpan uang di Bank A berbentuk deposito sebesar 100.000.000 dengan tingkat suku bunga 12 % per tahun sehingga menerima bunga setiap bulan sebesar 1.000.000.</li>
</ul><blockquote style="border-left-color: rgb(153, 153, 153); border-left-style: dashed; border-left-width: 1px; font-style: italic; line-height: normal; margin: 1em 2em; padding-left: 1em;">Atas bunga sebesar 1.000.000 dipotong PPh Pasal 4 (2) sebesar : 1.000.000 x 20 % = 200.000<br />
Uang yang diterima tuan budi dari bunga deposito per bulan sebesar :<br />
1.000.000-200.000 = 800.000</blockquote><ul><li> Tuan Aditya menyimpan uang di Bank A berbentuk deposito sebesar 7.000.000 dengan tingkat suku bunga 12 % per tahun sehingga menerima bunga setiap bulan sebesar 70.000.</li>
</ul><blockquote style="border-left-color: rgb(153, 153, 153); border-left-style: dashed; border-left-width: 1px; font-style: italic; line-height: normal; margin: 1em 2em; padding-left: 1em;">Atas bunga sebesar 70.000 tidak dipotong PPh Pasal 4 (2) karena nilai deposito kurang dari 7.500.000</blockquote>Dasar hukum :<br />
<ol><li><a href="http://blogpajak.com/undang-undang-nomor-36-tahun-2008-tentang-pajak-penghasilan-pph/" style="color: blue; outline: none;" target="_blank">Pasal 4 (2) UU No.36 Tahun 2008 tentang Pajak Penghasilan (PPh)</a></li>
<li><a href="http://blogpajak.com/pp-no-131-tahun-2000-tanggal-15-desember-2000-tentang-pajak-penghasilan-pph-atas-bunga-deposito-dan-tabungan-serta-diskonto-sertifikat-bank-indonesia/" style="color: blue; outline: none; text-decoration: none;" target="_blank">PP No.131 Tahun 2000 tentang PPh Atas Bunga deposito dan tabungan serta diskonto sertifikat Bank Indonesia</a></li>
<li><a href="http://blogpajak.com/kmk-no-51kmk-042001-tanggal-01-januari-2001-tentang-pemotongan-pph-atas-bunga-deposito-dan-tabungan-serta-diskonto-sertifikat-bank-indonesia-sbi/" style="color: blue; outline: none; text-decoration: none;" target="_blank">KMK No.51/KMK.4/2001 tentang Pemotongan PPh Atas Bunga deposito dan tabungan serta diskonto sertifikat Bank Indonesia</a></li>
</ol></div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com0tag:blogger.com,1999:blog-8528176785179978931.post-46202174184011254942012-06-19T22:27:00.000+07:002012-06-19T22:27:10.754+07:00Cara Perhitungan PPh Pasal 21<div style="background-color: #eeeeee; color: #444444; font-size: 18px; line-height: 20px;"><strong>Cara Perhitungan PPh Pasal 21 :</strong></div><ul style="background-color: #eeeeee; color: #444444; font-size: 18px; line-height: 20px;"><li><strong>PPh Pasal 21 Atas Pegawai Tetap Dan Penerima Pensiun Berkala :</strong></li>
</ul><blockquote style="background-color: #eeeeee; border-left-color: rgb(153, 153, 153); border-left-style: dashed; border-left-width: 1px; color: #444444; font-size: 18px; font-style: italic; margin: 1em 2em; padding-left: 1em;"><ol><li><a href="http://mhk28.blogspot.com/2012/06/penghitungan-pph-pasal-21-atas.html" target="_blank">Cara Penghitungan PPh Pasal 21 Atas Penghasilan Yang Diterima Oleh Pegawai Tetap Dan Penerima Pensiun Berkala </a><span id="goog_1955461930"></span><span id="goog_1955461931"></span><a href="http://www.blogger.com/"></a></li>
<li><a href="http://mhk28.blogspot.com/2012/06/cara-penghitungan-pph-pasal-21-atas.html" target="_blank">Cara Penghitungan PPh Pasal 21 atas Penghasilan Teratur bagi Pegawai Tetap Dalam Satu Masa atau Bulanan (Januari s/d Desember) Selain Masa Pajak Desember atau Masa Pajak di mana pegawai tetap berhenti bekerja </a></li>
<li><a href="http://mhk28.blogspot.com/2012/06/cara-penghitungan-pasal-21-atas.html" target="_blank">Cara Penghitungan PPh Pasal 21 Atas Penghasilan Tidak Teratur Yang Diterima Oleh Pegawai Tetap.</a></li>
<li><a href="http://mhk28.blogspot.com/2012/06/cara-penghitungan-pph-pasal-21-atas_19.html" target="_blank">Cara Penghitungan PPh Pasal 21 Atas Penghasilan Teratur Yang Diterima Oleh Penerima Pensiun Berkala</a> </li>
</ol></blockquote>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com0tag:blogger.com,1999:blog-8528176785179978931.post-66338970504698820362012-06-19T22:26:00.002+07:002012-06-19T22:26:34.071+07:00<h1 style="background-color: #eeeeee; color: #8e4423; font-family: Georgia, Times, serif; font-size: 18px; line-height: 20px; margin: 5px 0px 0px; padding: 0px;">Cara Penghitungan PPh Pasal 21 Atas Penghasilan Teratur Yang Diterima Oleh Penerima Pensiun Berkala</h1><span style="color: #888888; font-family: Verdana, Arial, Helvetica, sans-serif;"><span style="font-size: 14px;"><i><br />
</i></span></span><div class="entry" style="background-color: #eeeeee; color: #444444; font-size: 18px; line-height: 20px;">Cara Penghitungan PPh Pasal 21 Atas Penghasilan Teratur Yang Diterima Oleh Penerima Pensiun Berkala adalah sebagai berikut :<br />
<ul><li>Penghitungan PPh Pasal 21 atas uang pensiun bulanan yang diterima atau diperoleh penerima pensiun pada tahun pertama pensiun adalah sebagai berikut :</li>
</ul><ol><li>Terlebih dahulu dihitung penghasilan neto sebulan yang diperoleh dengan cara mengurangi penghasilan bruto dengan biaya pensiun, kemudian dikalikan banyaknya bulan sejak pegawai yang bersangkutan menerima pensiun sampai dengan bulan Desember.</li>
<li>Penghasilan neto pensiun sebagaimana tersebut pada angka 1 ditambah dengan penghasilan neto dalam tahun yang bersangkutan yang diterima atau diperoleh dari pemberi kerja sebelum pegawai yang bersangkutan pensiun sesuai dengan yang tercantum dalam bukti pemotongan PPh Pasal 21 sebelum pensiun.</li>
<li>Untuk menghitung Penghasilan Kena Pajak, jumlah penghasilan pada huruf b tersebut dikurangi dengan PTKP, dan selanjutnya dihitung PPh Pasal 21 atas Penghasilan Kena Pajak tersebut.</li>
<li>PPh Pasal 21 atas uang pensiun dalam tahun yang bersangkutan dihitung dengan cara mengurangi PPh Pasal 21 dalam angka 3 dengan PPh Pasal 21 yang terutang dari pemberi kerja sebelum pegawai yang bersangkutan pensiun sesuai dengan yang tercantum dalam bukti pemotongan PPh Pasal 21 sebelum pensiun.</li>
<li>PPh Pasal 21 atas uang pensiun bulanan adalah sebesar PPh Pasal 21 seperti tersebut dalam angka 4 dibagi dengan banyaknya bulan sebagaimana dimaksud dalam angka 1.</li>
</ol><ul><li>Penghitungan PPh Pasal 21 atas uang pensiun bulanan untuk tahun kedua dan selanjutnya adalah sebagai berikut :</li>
</ul><ol><li>Terlebih dahulu dihitung penghasilan neto sebulan yang diperoleh dengan cara mengurangi penghasilan bruto dengan biaya pensiun.</li>
<li>Selanjutnya dihitung penghasilan neto setahun, yaitu jumlah penghasilan neto sebulan dikalikan 12.</li>
<li>Selanjutnya dihitung Penghasilan Kena Pajak sebagai dasar penerapan tarif Pasal 17 UU PPh, yaitu sebesar Penghasilan neto setahun pada huruf a atau b diatas, dikurangi dengan PTKP.</li>
<li>Setelah diperoleh PPh terutang dengan menerapkan Tarif Pasal 17 ayat (1) angka 2 UU PPh terhadap Penghasilan Kena Pajak sebagaimana dimaksud pada angka 3, selanjutnya dihitung PPh Pasal 21 sebulan, yang harus dipotong dan/atau disetor ke kas negara, yaitu sebesar :</li>
</ol><blockquote style="border-left-color: rgb(153, 153, 153); border-left-style: dashed; border-left-width: 1px; font-style: italic; line-height: normal; margin: 1em 2em; padding-left: 1em;"><ul><li>jumlah PPh Pasal 21 setahun dibagi dengan 12; atau</li>
<li>jumlah PPh Pasal 21 setahun dibagi banyaknya bulan yang menjadi faktor pengali.</li>
</ul></blockquote>Dasar hukum :<br />
<ol><li><a href="http://blogpajak.com/per-djp-no-per-31pj2009-tanggal-25-mei-2009-tentang-pedoman-teknis-tata-cara-pemotongan-penyetoran-dan-pelaporan-pph-pasal-21-danatau-pph-pasal-26-sehubungan-dengan-pekerjaan-jasa-dan-kegiatan-o/" style="color: blue; outline: none; text-decoration: none;" target="_blank">PER DJP No.PER-31/PJ/2009 tentang Pedoman teknis tata cara pemotongan dan pelaporan PPh Pasal 21 dan atau PPh Pasal 26</a></li>
<li><a href="http://blogpajak.com/per-djp-no-per-57pj2009-tanggal-12-oktober-2009-tentang-perubahan-atas-per-djp-no-per-31pj2009-tanggal-25-mei-2009-tentang-pedoman-teknis-tata-cara-pemotongan-penyetoran-dan-pelaporan-pph-pasal/" style="color: blue; outline: none; text-decoration: none;" target="_blank">PER DJP PER-57/PJ/2009 tentang PER DJP No.PER-31/PJ/2009 Perubahan Pedoman teknis tata cara pemotongan dan pelaporan PPh Pasal 21 dan atau PPh Pasal 26</a></li>
</ol></div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com0tag:blogger.com,1999:blog-8528176785179978931.post-39101895296427066122012-06-19T22:25:00.001+07:002012-06-19T22:25:45.075+07:00<div style="background-color: #eeeeee; color: #444444; font-size: 18px; line-height: 20px;">Cara Penghitungan PPh Pasal 21 Atas Penghasilan Tidak Teratur Berupa jasa produksi, tantiem, gratifikasi, bonus, premi, tunjangan hari raya, dan penghasilan lain semacam itu yang sifatnya tidak tetap dan biasanya dibayarkan sekali setahun Yang Diterima Oleh Pegawai Tetap adalah sebagai berikut :</div><ol style="background-color: #eeeeee; color: #444444; font-size: 18px; line-height: 20px;"><li>Dihitung PPh Pasal 21 atas penghasilan teratur yang disetahunkan ditambah dengan penghasilan tidak teratur berupa tantiem, jasa produksi, dan sebagainya.</li>
<li>Dihitung PPh Pasal 21 atas penghasilan teratur yang disetahunkan tanpa tantiem, jasa produksi, dan sebagainya.</li>
<li>selisih antara PPh Pasal 21 menurut penghitungan huruf a dan huruf b adalah PPh Pasal 21 atas penghasilan tidak teratur berupa tantiem, jasa produksi, dan sebagainya.</li>
<li>Pengisian 1721-A1 dihitung PPh 21 bersamaan dengan penghasilan teratur .</li>
<li>Untuk pegawai tetap penghasilan dalam bentuk apapun yang diterima dari pemberi kerja penghitungan PPh Pasal 21 digabungkan jadi satu dan tidak ada yang final kecuali untuk PNS dan Pejabat Negara diatur tersendiri.</li>
<li>Tarif PPh Pasal 21 Atas Pegawai Tetap adalah Tarif pajak berdasarkan pasal 17 UU No.36 Tahun 2008 Tentang Pajak Penghasilan</li>
</ol><div style="background-color: #eeeeee; color: #444444; font-size: 18px; line-height: 20px;"><br />
</div><div style="background-color: #eeeeee; color: #444444; font-size: 18px; line-height: 20px;">Dasar Hukum :</div><ol style="background-color: #eeeeee; color: #444444; font-size: 18px; line-height: 20px;"><li><a href="http://blogpajak.com/?p=82" style="color: blue; outline: none; text-decoration: none;" target="_blank">PER DJP No.PER-31/PJ/2009 Tanggal 25 Mei 2009 Tentang Pedoman Teknis Tata Cara Pemotongan, Penyetoran Dan Pelaporan PPh Pasal 21 Dan/Atau PPh Pasal 26 Sehubungan Dengan Pekerjaan, Jasa, Dan Kegiatan Orang Pribadi</a></li>
<li><a href="http://blogpajak.com/?p=85" style="color: blue; outline: none; text-decoration: none;" target="_blank">PER DJP No. PER-57/PJ/2009 Tanggal 12 Oktober 2009 Tentang Perubahan Atas PER DJP No.PER-31/PJ/2009 Tanggal 25 Mei 2009 Tentang Pedoman Teknis Tata Cara Pemotongan, Penyetoran Dan Pelaporan PPh Pasal 21 Dan/Atau PPh Pasal 26 Sehubungan Dengan Pekerjaan, Jasa, Dan Kegiatan Orang Pribadi</a></li>
</ol>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com0tag:blogger.com,1999:blog-8528176785179978931.post-45296977591568845202012-06-19T22:24:00.002+07:002012-06-19T22:24:29.968+07:00<h1 style="background-color: #eeeeee; color: #8e4423; font-family: Georgia, Times, serif; font-size: 18px; line-height: 20px; margin: 5px 0px 0px; padding: 0px;">Cara Penghitungan PPh Pasal 21 atas Penghasilan Teratur bagi Pegawai Tetap Dalam Satu Masa atau Bulanan ( Januari s/d Nopember) Selain Masa Pajak Desember atau Masa Pajak di mana pegawai tetap berhenti bekerja</h1><div class="meta" style="background-color: #eeeeee; color: #444444; font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 14px;"><div class="date" style="color: #888888; font-style: italic; margin-bottom: 5px;"><br />
</div></div><div class="entry" style="background-color: #eeeeee; color: #444444; font-size: 18px; line-height: 20px;"><strong><em>Cara Penghitungan PPh Pasal 21 atas Penghasilan Teratur bagi Pegawai Tetap Dalam Satu Masa atau Bulanan (Januari s/d Desember) Selain Masa Pajak Desember atau Masa Pajak di mana pegawai tetap berhenti bekerja yaitu :</em></strong><br />
Apabila pajak yang terutang oleh pemberi kerja didasarkan atas masa gaji sebulan adalah sebagai berikut :<br />
<ol><li>Untuk menghitung PPh Pasal 21 atas penghasilan pegawai tetap, terlebih dahulu dihitung seluruh penghasilan bruto yang diterima atau diperoleh selama sebulan, yang meliputi seluruh gaji, segala jenis tunjangan dan pembayaran teratur lainnya, termasuk uang lembur (overtime) dan pembayaran sejenisnya.</li>
<li>Untuk perusahaan yang masuk program Jamsostek, Premi Jaminan Kecelakaan Kerja (JKK), Premi Jaminan Kematian (JK) dan Premi Jaminan Pemeliharaan Kesehataan (JPK) yang dibayar oleh pemberi kerja merupakan penghasilan bagi pegawai. Ketentuan yang sama diberlakukan juga bagi premi asuransi kesehatan, asuransi kecelakaan kerja, asuransi jiwa, asuransi dwiguna, dan asuransi bea siswa yang dibayarkan oleh pemberi kerja untuk pegawai kepada perusahaan asuransi lainnya. Dalam menghitung PPh Pasal 21, premi tersebut digabungkan dengan penghasilan bruto yang dibayarkan oleh pemberi kerja kepada pegawai.</li>
<li>Selanjutnya dihitung jumlah penghasilan neto sebulan yang diperoleh dengan cara mengurangi penghasilan bruto sebulan dengan biaya jabatan, serta iuran pensiun, iuran Jaminan Hari Tua, dan/atau Tunjangan Hari Tua yang dibayar sendiri oleh pegawai yang bersangkutan melalui pemberi kerja kepada Dana Pensiun yang pendiriannya telah disahkan oleh Menteri Keuangan atau kepada Badan Penyelenggara Program Jamsostek.</li>
<li>Selanjutnya dihitung penghasilan neto setahun, yaitu jumlah penghasilan neto sebulan dikalikan 12.</li>
<li>Dalam hal seorang pegawai tetap dengan kewajiban pajak subjektifnya sebagai Wajib Pajak dalam negeri sudah ada sejak awal tahun, tetapi mulai bekerja setelah bulan Januari, maka penghasilan neto setahun dihitung dengan mengalikan penghasilan neto setahun dengan banyaknya bulan sejak pegawai yang bersangkutan mulai bekerja sampai dengan bulan Desember.</li>
<li>Selanjutnya dihitung Penghasilan Kena Pajak sebagai dasar penerapan tarif Pasal 17 UU PPh, yaitu sebesar Penghasilan neto setahun pada angka 4 atau 5 diatas, dikurangi dengan PTKP.</li>
<li>Setelah diperoleh PPh terutang dengan menerapkan Tarif Pasal 17 ayat (1) huruf a UU PPh terhadap Penghasilan Kena Pajak sebagaimana dimaksud tersebut diatas, selanjutnya dihitung PPh Pasal 21 sebulan, yang harus dipotong dan/atau disetor ke kas negara, yaitu sebesar :</li>
</ol><blockquote style="border-left-color: rgb(153, 153, 153); border-left-style: dashed; border-left-width: 1px; font-style: italic; line-height: normal; margin: 1em 2em; padding-left: 1em;"><ol><li>jumlah PPh Pasal 21 setahun atas penghasilan sebagaimana dimaksud pada angka 6 dibagi dengan 12.</li>
<li>jumlah PPh Pasal 21 setahun atas penghasilan sebagaimana dimaksud pada angka 5 dibagi banyaknya bulan yang menjadi faktor pengali sebagaimana dimaksud pada angka 5.</li>
</ol></blockquote><br />
Apabila pajak yang terutang oleh pemberi kerja tidak didasarkan atas masa gaji sebulan, maka untuk penghitungan PPh Pasal 21,<br />
<ul><li>Jumlah penghasilan tersebut terlebih dahulu dijadikan penghasilan bulanan dengan mempergunakan faktor perkalian sebagai berikut :</li>
</ul><blockquote style="border-left-color: rgb(153, 153, 153); border-left-style: dashed; border-left-width: 1px; font-style: italic; line-height: normal; margin: 1em 2em; padding-left: 1em;"><ol><li>Gaji untuk masa seminggu dikalikan dengan 4.</li>
<li>Gaji untuk masa sehari dikalikan dengan 26.</li>
</ol></blockquote><ul><li>Selanjutnya dilakukan penghitungan PPh Pasal 21 sebulan dengan cara seperti di atas (angka 4 s/d 7 untuk penghasilan yang diterima bulanan )</li>
<li> PPh Pasal 21 atas penghasilan seminggu dihitung berdasarkan PPh Pasal 21 sebulan dalam angka 9 dibagi 4, sedangkan PPh Pasal 21 atas penghasilan sehari dihitung berdasarkan PPh Pasal 21 sebulan dalam angka 9 dibagi 26.</li>
</ul><ul><li>Jika kepada pegawai disamping dibayar gaji bulanan juga dibayar kenaikan gaji yang berlaku surut (rapel), misalnya untuk 5 (lima) bulan, maka penghitungan PPh Pasal 21 atas rapel tersebut adalah sebagai berikut :</li>
</ul><blockquote style="border-left-color: rgb(153, 153, 153); border-left-style: dashed; border-left-width: 1px; font-style: italic; line-height: normal; margin: 1em 2em; padding-left: 1em;"><ol><li>rapel dibagi dengan banyaknya bulan perolehan rapel tersebut (dalam hal ini 5 bulan);</li>
<li>hasil pembagian rapel tersebut ditambahkan pada gaji setiap bulan sebelum adanya kenaikan gaji, yang sudah dikenakan pemotongan PPh Pasal 21</li>
<li>PPh Pasal 21 atas gaji untuk bulan-bulan setelah ada kenaikan, dihitung kembali atas dasar gaji baru setelah ada kenaikan;</li>
<li>PPh Pasal 21 terutang atas tambahan gaji untuk bulan-bulan dimaksud adalah selisih antara jumlah pajak yang dihitung berdasarkan PPh Pasal 21 atas gaji untuk bulan-bulan setelah ada kenaikan, dihitung kembali atas dasar gaji baru setelah ada kenaikan dikurangi jumlah pajak yang telah dipotong sebagaimana disebut pada hasil pembagian rapel tersebut ditambahkan pada gaji setiap bulan sebelum adanya kenaikan gaji, yang sudah dikenakan pemotongan PPh Pasal 21.</li>
</ol></blockquote><ul><li>Apabila kepada pegawai di samping dibayar gaji yang didasarkan masa gaji kurang dari satu bulan juga dibayar gaji lain mengenai masa yang lebih lama dari satu bulan (rapel) seperti tersebut diatas, maka cara penghitungan PPh Pasal 21-nya adalah sesuai dengan yang telah ditetapkan untuk penghasilan yang tidak didasarkan dalam masa gaji tersebut diatas.</li>
</ul></div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com0tag:blogger.com,1999:blog-8528176785179978931.post-71476262424369214142012-06-19T22:22:00.002+07:002012-06-19T22:22:22.697+07:00<div style="background-color: #eeeeee; color: #444444; font-size: 18px; line-height: 20px;">Penghitungan PPh Pasal 21 Atas Penghasilan Yang Diterima Oleh pegawai tetap dan penerima pensiun berkala dibedakan menjadi 2 (dua), yaitu :</div><ol style="background-color: #eeeeee; color: #444444; font-size: 18px; line-height: 20px;"><li>Penghitungan masa atau bulanan yang menjadi dasar pemotongan PPh Pasal 21 yang terutang untuk setiap masa pajak, yang dilaporkan dalam SPT Masa PPh Pasal 21, selain masa pajak Desember atau masa pajak di mana pegawai tetap berhenti bekerja.</li>
<li>Penghitungan kembali sebagai dasar pengisian Form 1721 A1 atau 1721 A2 dan pemotongan PPh Pasal 21 yang terutang untuk masa pajak Desember atau masa pajak di mana pegawai tetap berhenti bekerja.</li>
</ol><blockquote style="background-color: #eeeeee; border-left-color: rgb(153, 153, 153); border-left-style: dashed; border-left-width: 1px; color: #444444; font-size: 18px; font-style: italic; margin: 1em 2em; padding-left: 1em;">Penghitungan kembali ini dilakukan pada :<br />
<ol><li>Bulan dimana pegawai tetap berhenti bekerja atau pensiun;</li>
<li>Bulan Desember bagi pegawai tetap yang bekerja sampai akhir tahun kalender dan bagi penerima pensiun yang menerima uang pensiun sampai akhir tahun kalender.</li>
</ol></blockquote>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com0tag:blogger.com,1999:blog-8528176785179978931.post-40337378474013506172012-06-19T22:15:00.003+07:002012-06-19T22:15:27.138+07:00PENILAIAN BANGUNAN<div align="center" class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">KEPUTUSAN DIREKTUR JENDERAL PAJAK<br />
NOMOR KEP - 533/PJ./2000<br />
<br />
TENTANG<br />
<br />
PETUNJUK PELAKSANAAN PENDAFTARAN, PENDATAAN DAN PENILAIAN OBJEK</span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"> </span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"><br />
DAN SUBJEK PAJAK BUMI DAN BANGUNAN (PBB) DALAM RANGKA PEMBENTUKAN</span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"> </span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"><br />
DAN ATAU PEMELIHARAAN BASIS DATA SISTEM MANAJEMEN INFORMASI OBJEK PAJAK (SISMIOP)<br />
<br />
DIREKTUR JENDERAL PAJAK,<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Menimbang :<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">bahwa dalam rangka upaya meningkatkan akuntabilitas kinerja dengan memberikan pelayanan prima kepada wajib pajak, peningkatan Potensi PBB secara nasional serta dengan mempertimbangkan perkembangan keadaan dan ekonomi terkini, perlu dilakukan perubahan terhadap Keputusan Direktur Jenderal Pajak Nomor KEP-04/PJ.6/1998 tentang Petunjuk Pelaksanaan Pendaftaran, Pendataan dan Penilaian Objek dan Subjek Pajak Bumi dan Bangunan (PBB) dalam rangka Pembentukan dan atau Pemeliharaan Basis Data Sistem Manajemen Informasi Objek Pajak (SISMIOP);<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Mengingat :<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"><a href="http://www.ortax.org/ortax/?mod=aturan&page=show&id=9"><span style="color: blue; mso-bidi-font-size: 11.0pt; text-decoration: none; text-underline: none;">Undang-undang Nomor 6 Tahun 1983</span></a></span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"> </span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah dirubah terakhir dengan</span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"> </span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"><a href="http://www.ortax.org/ortax/?mod=aturan&page=show&id=1"><span style="color: blue; mso-bidi-font-size: 11.0pt; text-decoration: none; text-underline: none;">Undang-undang Nomor 16 Tahun 2000</span></a>;<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Undang-undang Nomor 22 Tahun 1999 tentang Pemerintahan Daerah;<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"><a href="http://www.ortax.org/ortax/?mod=aturan&page=show&id=51"><span style="color: blue; mso-bidi-font-size: 11.0pt; text-decoration: none; text-underline: none;">Peraturan Pemerintah Nomor 16 Tahun 2000</span></a></span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"> </span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">tentang Pembagian Hasil Penerimaan PBB antara Pemerintah Pusat dan Daerah;<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Keputusan Menteri Keuangan RI Nomor :</span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"> </span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"><a href="http://www.ortax.org/ortax/?mod=aturan&page=show&id=298"><span style="color: blue; mso-bidi-font-size: 11.0pt; text-decoration: none; text-underline: none;">83/KMK.04/2000</span></a></span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"> </span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">tentang Pembagian dan Penggunaan Biaya Pemungutan Pajak Bumi dan Bangunan;<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Keputusan Menteri Keuangan Nomor :</span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"> </span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"><a href="http://www.ortax.org/ortax/?mod=aturan&page=show&id=745"><span style="color: blue; mso-bidi-font-size: 11.0pt; text-decoration: none; text-underline: none;">523/KMK.04/1998</span></a></span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"> </span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">tentang Penentuan Klasifikasi dan Besarnya Nilai Jual Objek Pajak sebagai Dasar Pengenaan Pajak Bumi dan Bangunan<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">f.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Keputusan Bersama Direktur JenderaI Anggaran dan DirekturJenderal Pajak Nomor :<br />
KEP-15/A/2000 tentang Tata Cara Penyaluran Biaya Pemungutan PBB;<br />
<a href="http://www.ortax.org/ortax/?mod=aturan&page=show&id=8883"><span style="color: blue; mso-bidi-font-size: 11.0pt; text-decoration: none; text-underline: none;">KEP-87/PJ/2000</span></a><o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">g.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Keputusan Direktur Jenderal Pajak Nomor :</span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"> </span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"><a href="http://www.ortax.org/ortax/?mod=aturan&page=show&id=1156"><span style="color: blue; mso-bidi-font-size: 11.0pt; text-decoration: none; text-underline: none;">KEP-157/PJ/2000</span></a></span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"> </span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">tentang Tata Cara Penyusunan dan Pengusulan Rencana Penggunaan BP PBB;<o:p></o:p></span></div><div align="center" class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">MEMUTUSKAN :<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Menetapkan :<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">KEPUTUSAN DIREKTUR JENDERAL PAJAK TENTANG PETUNJUK PELAKSANAAN PENDAFTARAN, PENDATAAN DAN PENILAIAN OBJEK DAN SUBJEK PAJAK BUMI DAN BANGUNAN DALAM RANGKA PEMBENTUKAN DAN ATAU PEMELIHARAAN BASIS DATA SISTEM MANAJEMEN INFORMASI OBJEK PAJAK (SISMIOP).<o:p></o:p></span></div><div align="center" class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pasal 1<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pelaksanaan pembentukan basis data Sistem Manajemen Informasi Objek Pajak (SISMIOP) Pajak Bumi dan Bangunan dilakukan melalui kegiatan :<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pendaftaran objek dan subjek Pajak Bumi dan Bangunan;<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pendataan objek dan subjek Pajak Bumi dan Bangunan;<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Penilaian objek dan subjek Pajak Bumi dan Bangunan.<o:p></o:p></span></div><div align="center" class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pasal 2<o:p></o:p></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: white; mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100.0%;"><tbody>
<tr> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 4.0%;" valign="top" width="4%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">(1)<o:p></o:p></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pendaftaran objek Pajak Bumi dan Bangunan sebagaimana dimaksud dalam Pasal 1 huruf a dilakukan oleh subjek Pajak dengan cara mengisi Surat Pemberitahuan Objek Pajak (SPOP).<o:p></o:p></span></div></td> </tr>
<tr> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 4.0%;" valign="top" width="4%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">(2)<o:p></o:p></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Wajib Pajak yang memiliki NPWP mencantumkan NPWP dalam kolom yang tersedia dalam SPOP.<o:p></o:p></span></div></td> </tr>
<tr> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 4.0%;" valign="top" width="4%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">(3)<o:p></o:p></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">SPOP diisi dengan jelas, benar dan lengkap serta ditandatangani dan disampaikan ke Kantor Pelayanan PBB yang wilayah kerjanya meliputi letak objek pajak, selambat-lambatnya 30 (tiga puluh) hari setelah tanggal diterimanya SPOP oleh Subjek Pajak atau kuasanya.<o:p></o:p></span></div></td> </tr>
<tr> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 4.0%;" valign="top" width="4%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">(4)<o:p></o:p></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Formulir SPOP disediakan dan dapat diperoleh dengan cuma-cuma di Kantor Pelayanan Pajak Bumi dan Bangunan atau di tempat-tempat lain yang ditunjuk.<o:p></o:p></span></div></td> </tr>
</tbody></table><div align="center" class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pasal 3<o:p></o:p></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: white; mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100.0%;"><tbody>
<tr> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 4.0%;" valign="top" width="4%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">(1)<o:p></o:p></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pendataan objek dan subjek Pajak Bumi dan Bangunan sebagaimana dimaksud dalam Pasal 1 huruf b dilakukan oleh Kantor Pelayanan Pajak Bumi dan Bangunan dengan menuangkan hasilnya dalam formulir SPOP.<o:p></o:p></span></div></td> </tr>
<tr> <td rowspan="2" style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 4.0%;" valign="top" width="4%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">(2)<o:p></o:p></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pendataan objek dan subjek Pajak Bumi dan Bangunan sebagaimana dimaksud dalam ayat (1) dapat dilakukan dengan alternatif :<o:p></o:p></span></div></td> </tr>
<tr> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l3 level1 lfo3; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Penyampaian dan pemantauan pengembalian SPOP,<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l3 level1 lfo3; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Identifikasi objek pajak,<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l3 level1 lfo3; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Verifikasi data objek pajak,<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l3 level1 lfo3; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pengukuran bidang objek pajak.<o:p></o:p></span></div></td> </tr>
</tbody></table><div align="center" class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pasal 4<o:p></o:p></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: white; mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100.0%;"><tbody>
<tr> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 4.0%;" valign="top" width="4%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">(1)<o:p></o:p></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Penilaian objek Pajak Bumi dan Bangunan sebagaimana dimaksud dalam Pasal 1 huruf c dilakukan oleh Kantor Pelayanan Pajak Bumi dan Bangunan baik secara massaI maupun secara individual dengan menggunakan pendekatan penilaian yang telah ditentukan.<o:p></o:p></span></div></td> </tr>
<tr> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 4.0%;" valign="top" width="4%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">(2)<o:p></o:p></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Hasil penilaian objek pajak sebagaimana dimaksud dalam ayat (1) digunakan sebagai dasar penentuan Nilai JuaI Objek Pajak (NJOP). Khusus hasil penilaian objek bumi, sebelum ditetapkan oleh Kepala Kantor Wilayah Direktorat Jenderal Pajak perlu dikonfirmasikan terlebih dahulu kepada Pemerintah Daerah untuk mendapatkan pertimbangan.<o:p></o:p></span></div></td> </tr>
</tbody></table><div align="center" class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pasal 5<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Kantor Pusat Direktorat Jenderal Pajak dapat melakukan kegiatan yang berkaitan dengan Kebijakan Pengembangan dan Penyempurnaan SISMIOP.<o:p></o:p></span></div><div align="center" class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pasal 6<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pemeliharaan basis data SISMIOP dilakukan dengan cara :<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo4; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pasif, yaitu kegiatan pemeliharaan basis data yang dilakukan oleh petugas Kantor Pelayanan Pajak Bumi dan Bangunan berdasarkan laporan yang diterima dari wajib pajak dan atau pejabat/instansi terkait pelaksanaannya sesuai prosedur Pelayanan Satu Tempat (PST).<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo4; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Aktif, yaitu kegiatan pemeliharaan basis data yang dilakukan oleh Kantor Pelayanan Pajak Bumi dan Bangunan dengan cara mencocokkan dan menyesuaikan data objek dan subjek pajak yang ada dengan keadaan sebenarnya di lapangan atau mencocokkan dan menyesuaikan nilai jual objek pajak dengan rata-rata nilai pasar yang terjadi di lapangan, pelaksanaannya sesuai dengan prosedur pembentukan basis data.<o:p></o:p></span></div><div align="center" class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pasal 7<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Setiap Petugas yang melaksanakan kegiatan pendaftaran, pendataan dan penilaian objek dan subjek Pajak Bumi dan Bangunan dalam rangka pembentukan dan atau pemeliharaan basis data SISMIOP wajib merahasiakan segala sesuatu yang diketahuinya atau diberitahukan oleh wajib pajak sesuai dengan ketentuan Pasal 34</span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"> </span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"><a href="http://www.ortax.org/ortax/?mod=aturan&page=show&id=9"><span style="color: blue; mso-bidi-font-size: 11.0pt; text-decoration: none; text-underline: none;">Undang-undang Nomor 6 Tahun 1983</span></a></span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"> </span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah diubah terakhir dengan</span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"> </span><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;"><a href="http://www.ortax.org/ortax/?mod=aturan&page=show&id=1"><span style="color: blue; mso-bidi-font-size: 11.0pt; text-decoration: none; text-underline: none;">Undang-undang Nomor 16 Tahun 2000</span></a>.<o:p></o:p></span></div><div align="center" class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pasal 8<o:p></o:p></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: white; mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100.0%;"><tbody>
<tr> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 4.0%;" valign="top" width="4%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">(1)<o:p></o:p></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Dalam melakukan kegiatan pendaftaran, pendataan, dan penilaian objek dan subjek Pajak Bumi dan Bangunan dalam rangka pembentukan dan atau pemeliharaan basis data SISMIOP, Kantor Pelayanan Pajak Bumi dan Bangunan dapat bekerja sama dengan Pemerintah Daerah, Kantor Pertanahan, dan/atau instansi lain yang terkait.<o:p></o:p></span></div></td> </tr>
<tr> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 4.0%;" valign="top" width="4%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">(2)<o:p></o:p></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pendataan dan penilaian objek dan subjek Pajak Bumi dan Bangunan dalam rangka pembentukan dan atau pemeliharaan basis data SISMIOP dapat dilakukan oleh pihak ketiga yang memenuhi persyaratan teknis yang ditentukan dan ditunjuk oleh Direktorat Jenderal Pajak.<o:p></o:p></span></div></td> </tr>
<tr> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 4.0%;" valign="top" width="4%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">(3)<o:p></o:p></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Rencana kerja pendataan dan penilaian disusun dalam satuan Kabupaten/Kota per sumber dana dan harus mendapatkan persetujuan dari Kepala Kantor Wilayah Direktorat Jenderal Pajak setempat.<o:p></o:p></span></div></td> </tr>
</tbody></table><div align="center" class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pasal 9<o:p></o:p></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: white; mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100.0%;"><tbody>
<tr> <td rowspan="2" style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 4.0%;" valign="top" width="4%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">(1)<o:p></o:p></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Biaya pelaksanaan pendaftaran, pendataan dan penilaian objek dan subjek Pajak Bumi dan Bangunan dapat dibebankan pada sumber dana :<o:p></o:p></span></div></td> </tr>
<tr> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo5; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Anggaran Pendapatan dan Belanja Negara (APBN) u.p. Daftar Isian Proyek (DIP), Daftar Isian Kegiatan (DIK), dan Daftar Alokasi Biaya Pemungutan Pajak Bumi dan Bangunan (DA BP PBB);<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo5; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Anggaran Pendapatan dan Belanja Daerah (APBD) Propinsi/Kabupaten/Kota.<o:p></o:p></span></div></td> </tr>
<tr> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 4.0%;" valign="top" width="4%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">(2)<o:p></o:p></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Standar biaya pendataan dan penilaian yang bersumber pada APBN dan APBD sebagaimana dimaksud dalam ayat (1), dan Daftar Biaya Komponen Bangunan untuk penilaian objek non standar akan ditinjau dan disesuaikan secara periodik oleh Direktur Pajak Bumi dan Bangunan atas nama Direktur Jenderal Pajak.<o:p></o:p></span></div></td> </tr>
<tr> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 4.0%;" valign="top" width="4%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">(3)<o:p></o:p></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Tata cara pertanggungjawaban dan pengawasan keuangan sebagai pelaksanaan ayat (1) huruf b ditentukan oleh masing-masing Pemerintah Daerah Propinsi/Kabupaten/Kota, sesuai dengan ketentuan yang berlaku.<o:p></o:p></span></div></td> </tr>
</tbody></table><div align="center" class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pasal 10<o:p></o:p></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: white; mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100.0%;"><tbody>
<tr> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 4.0%;" valign="top" width="4%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">(1)<o:p></o:p></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Petunjuk Pelaksanaan Pendaftaran, Pendataan dan Penilaian Objek dan Subjek Pajak Bumi dan Bangunan dalam Rangka Pembentukan dan atau pemeliharaan Basis Data Sistem Manajemen Informasi Objek Pajak (SISMIOP) adalah sebagaimana tercantum pada lampiran Keputusan ini.<o:p></o:p></span></div></td> </tr>
<tr> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 4.0%;" valign="top" width="4%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">(2)<o:p></o:p></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Petunjuk Pelaksanaan sebagaimana dimaksud ayat (1) dilengkapi dengan Standar Biaya Pendataan dan Penilaian Objek dan Subjek Pajak Bumi dan Bangunan dalam Rangka Pembentukan dan atau pemeliharaan Basis Data Sistem Manajemen Informasi Objek Pajak (SISMIOP).<o:p></o:p></span></div></td> </tr>
</tbody></table><div align="center" class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pasal 11<o:p></o:p></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: white; mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100.0%;"><tbody>
<tr> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 4.0%;" valign="top" width="4%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">(1)<o:p></o:p></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pada saat Keputusan Direktur Jenderal Pajak ini mulai berlaku, Keputusan Direktur Jenderal Pajak Nomor KEP-04/PJ.6/1998 tentang Petunjuk Pelaksanaan Pendaftaran, Pendataan, dan Penilaian Objek dan Subjek Pajak Bumi dan Bangunan dalam Rangka Pembentukan dan atau Pemeliharaan Basis Data Sistem Manajemen Informasi Objek Pajak (SISMIOP) dinyatakan tidak berlaku.<o:p></o:p></span></div></td> </tr>
<tr> <td rowspan="2" style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 4.0%;" valign="top" width="4%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">(2)<o:p></o:p></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Petunjuk-petunjuk teknis yang mengatur Pendaftaran, Pendataan, dan Penilaian Objek dan Subjek Pajak Bumi dan Bangunan dalam Rangka Pembentukan dan atau pemeliharaan Basis Data Sistem Manajemen Informasi Objek Pajak (SISMIOP) sepanjang belum diatur kembali dan tidak bertentangan dengan Keputusan ini dinyatakan masih berlaku, yaitu :<o:p></o:p></span></div></td> </tr>
<tr> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 96.0%;" width="96%"> <div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo6; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Surat Edaran Direktur Jenderal Pajak Nomor : SE-28/PJ.6/1992 tanggal 12 Juni 1992 tentang Petunjuk Teknis Nomor Objek Pajak (NOP) Pajak Bumi dan Bangunan;<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo6; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Surat Edaran Direktur Jenderal Pajak Nomor : SE-33/PJ.6/1993 tanggal 14 Juni 1993 tentang Petunjuk Teknis Pemetaan PBB;<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 12.75pt; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo6; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Surat Edaran Direktur Jenderal Pajak Nomor SE-38/PJ.6/1993 tanggal 30 Juni 1993 tentang Petunjuk Teknis Pengukuran dan Identifikasi Objek Pajak Bumi dan Bangunan.<o:p></o:p></span></div></td> </tr>
</tbody></table><div align="center" class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pasal 12<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Hal-hal yang belum diatur dalam petunjuk pelaksanaan ini dapat diatur lebih lanjut dalam petunjuk teknis.<o:p></o:p></span></div><div align="center" class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Pasal 13<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Keputusan ini mulai berlaku sejak tanggaI ditetapkan.<o:p></o:p></span></div><div class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: 3.75pt; text-align: justify;"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt;">Agar setiap orang mengetahuinya, memerintahkan pengumuman Keputusan Direktur Jenderal Pajak ini dengan penempatannya dalam Berita Negara Republik Indonesia.<o:p></o:p></span></div><div class="MsoNormal"><span style="font-family: Verdana, sans-serif; font-size: 8.5pt; line-height: 115%;"><br />
<br />
<br />
<span style="background: white;">Ditetapkan di Jakarta</span><br />
<span style="background: white;">pada tanggal 20 Desember 2000</span><br />
<span style="background: white;">DIREKTUR JENDERAL PAJAK</span><br />
<br />
<span style="background: white;">ttd</span><br />
<br />
<span style="background: white;">MACHFUD SIDIK</span></span></div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com1tag:blogger.com,1999:blog-8528176785179978931.post-5157808268040502322012-06-19T21:49:00.000+07:002012-06-19T21:49:11.339+07:00SEKILAS PEMERIKSAAN PERPAJAKAN<div class="separator" style="clear: both; text-align: justify;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgI2Cop4r7tfYC96ZqowMX1RIa75pNgIRi_USWroFJMe-lsjuDg6jwh1rnzoiAC0IzxtpYS_NwqbtSGBXrhgcKxC4xhSyM2V-KTqs6T4gRlEc0o1tfZq_6W0jMsDBbDK2XIx8Ya9WbM8J1r/s1600/PEM.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="251" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgI2Cop4r7tfYC96ZqowMX1RIa75pNgIRi_USWroFJMe-lsjuDg6jwh1rnzoiAC0IzxtpYS_NwqbtSGBXrhgcKxC4xhSyM2V-KTqs6T4gRlEc0o1tfZq_6W0jMsDBbDK2XIx8Ya9WbM8J1r/s400/PEM.png" width="400" /></a></div><div style="text-align: justify;"><br />
</div><span class="Apple-style-span" style="color: #3e3e3e; font-family: Arial; font-size: 13px; line-height: 18px;"></span><br />
<div style="text-align: left;"><div style="text-align: justify;"><span class="Apple-style-span" style="color: #3e3e3e; font-family: Arial; font-size: 13px; line-height: 18px;">Pemeriksaan pajak merupakan bagian tak terpisahkan (<i>built-in</i>) dengan sistem <i>self assessment</i> yang dianut dalam sistem perpajakan kita. Pemeriksaan pajak dilakukan dalam rangka pengawasan (<i>control</i>) kepatuhan pemenuhan kewajiban perpajakan. <b>Tanpa</b><b>pengawasan</b>, Wajib Pajak dalam melaksanakan kewajiban perpajakannya cenderung menurunkan omset atau laba bersih.<o:p></o:p></span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span class="Apple-style-span" style="color: #3e3e3e; font-family: Arial; font-size: 13px; line-height: 18px;"><br />
</span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span class="Apple-style-span" style="color: #3e3e3e; font-family: Arial; font-size: 13px; line-height: 18px;">Menurut sistem<i> self assessment</i>, Wajib Pajak yang telah memenuhi persyaratan subjektif dan objektif wajib :<o:p></o:p></span></div></div><ul style="line-height: 1.4; list-style-image: initial; list-style-position: initial; margin: 0.5em 0px; padding: 0px 2.5em;"><li style="border-style: none; color: #3e3e3e; margin: 0px 0px 0.25em; padding: 0.25em 0px; text-align: justify;"><span class="Apple-style-span" style="color: #3e3e3e; font-family: Arial; font-size: 13px; line-height: 18px;">mendaftar diri ke KPP untuk mendapatkan NPWP sesuai tempat tinggal atau tempat kedudukan Wajib Pajak tersebut.</span></li>
<span class="Apple-style-span" style="color: #3e3e3e; font-family: Arial; font-size: 13px; line-height: 18px;">
<li style="border-style: none; margin: 0px 0px 0.25em; padding: 0.25em 0px; text-align: justify;">Menghitung sendiri jumlah pajak yang terutang.</li>
<li style="border-style: none; margin: 0px 0px 0.25em; padding: 0.25em 0px; text-align: justify;">Menyetor sendiri pajak yang terutang ke bank persepsi.</li>
<li style="border-style: none; margin: 0px 0px 0.25em; padding: 0.25em 0px; text-align: justify;">Melaporkan kegiatan usaha melalui media Surat Pemberitahuan (SPT) dengan benar, lengkap, jelas dan ditandatangan.<o:p></o:p></li>
</span></ul><div style="text-align: left;"><div style="text-align: justify;"><span class="Apple-style-span" style="color: #3e3e3e; font-family: Arial; font-size: 13px; line-height: 18px;">B<span lang="IN">enar adalah benar dalam perhitungan, termasuk benar dalam penerapan ketentuan peraturan perundang-undangan perpajakan, dalam penulisan, dan sesuai dengan keadaan yang sebenarnya</span>. L<span lang="IN">engkap adalah memuat semua unsur-unsur yang berkaitan dengan objek pajak dan unsur-unsur lain yang harus dilaporkan dalam Surat Pemberitahuan</span>. J<span lang="IN">elas adalah melaporkan asal-usul atau sumber dari objek pajak dan unsur-unsur lain yang harus dilaporkan dalam Surat Pemberitahuan</span>.</span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span class="Apple-style-span" style="color: #3e3e3e; font-family: Arial; font-size: 13px; line-height: 18px;"><br />
</span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span class="Apple-style-span" style="color: #3e3e3e; font-family: Arial; font-size: 13px; line-height: 18px;"><span style="font-family: Arial, Helvetica, sans-serif; line-height: 19px;">Banyak pakar perpajakan berpendapat bahwa tidak ada Wajib Pajak yang dengan sukarela membayar pajak. Hal ini saya amini karena saya sendiri terasa berat untuk membayar pajak. Padahal saya setiap hari “ngurus” pajak orang lain. Dan saya yakin para pengusaha yang setiap hari berjuang mengumpulkan rupiah merasa lebih berat lagi untuk bayar pajak. Disinilah perlunya pengawasan atas pemenuhan kewajiban perpajakan.</span></span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span class="Apple-style-span" style="color: #3e3e3e; font-family: Arial; font-size: 13px; line-height: 18px;"><span style="font-family: Arial, Helvetica, sans-serif; line-height: 19px;"><br />
</span></span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span class="Apple-style-span" style="color: #3e3e3e; font-family: Arial; font-size: 13px; line-height: 18px;"><span style="font-family: Arial, Helvetica, sans-serif; line-height: 19px;">Salah satu penyebab beratnya bayar pajak karena tidak ada balasan atau imbalah langsung dari Negara. Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang, dengan<span class="Apple-style-span" style="color: red;">tidak mendapatkan imbalan</span> secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat [ Pasal 1 angka 1 UU KUP ]. Sudah maksa, tidak ada imbalan pula. Walaupun <b style="background-color: yellow;">manfaatnya</b> dapat kita rasakan dan lihat berupa <i style="background-color: yellow;">public goods</i>, seperti: jalan raya, jembatan, irigasi, sekolah gratis, puskesmas dan rumah sakit pemerintah, peralatan militer, TNI, kepolisian, kejaksaan, peradilan, dan <b style="background-color: yellow;">semua penyelenggaraan negara termasuk pelayanan pemerintahan dibayar dari uang pajak</b>. Apalagi dilihat dari sisi teori, semua utang akan dilunasi dari pajak juga.<span style="background-color: yellow;"></span></span></span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span class="Apple-style-span" style="color: #3e3e3e; font-family: Arial; font-size: 13px; line-height: 18px;"><br />
</span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span class="Apple-style-span" style="color: #3e3e3e; font-family: Arial; font-size: 13px; line-height: 18px;"><span style="font-family: Arial, Helvetica, sans-serif; line-height: 19px;">Fungsi pemeriksaan pajak supaya Wajib Pajak melaporkan kegiatan usahanya dengan benar. Benar karena Wajib Pajak melaporkan kegiatan usahanya sesuai keadaan sebenarnya. Tidak ada yang ditutupi, tidak ada yang disembunyikan dan terbuka. Benar karena Wajib Pajak telah menghitung pajak terutang sesuai dengan peraturan perundang-undangan perpajakan yang berlaku.</span></span></div></div><span class="Apple-style-span" style="color: #3e3e3e; font-family: Arial;"><div style="text-align: justify;"><span style="font-size: 13px; line-height: 18px;"><br />
</span></div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;"><br />
</div><div style="font-size: 13px; line-height: 18px; text-align: left;"><div style="text-align: justify;"><span class="Apple-style-span" style="line-height: 24px;">Dalam bahasa undang-undang, pemeriksaan pajak berfungsi untuk mengawasi kepatuhan pemenuhan kewajiban perpajakan. Pelaksanaan pemeriksaan pajak dalam rangka menguji pemenuhan kewajiban perpajakan Wajib Pajak dilakukan dengan menelusuri kebenaran Surat Pemberitahuan, pembukuan atau pencatatan, dan pemenuhan kewajiban perpajakan lainnya dibandingkan dengan keadaan atau kegiatan usaha sebenarnya dari Wajib Pajak. Selain itu, pemeriksaan dapat juga dilakukan untuk tujuan lain, di yaitu:</span></div></div><div style="text-align: justify;"><br />
</div><span style="font-size: 13px;"><span lang="IN" style="line-height: 19px;"></span></span><div style="font-size: 13px; line-height: 18px; text-align: left;"><div style="text-align: justify;"><span lang="IN" style="line-height: 19px;"><span lang="IN">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><span lang="IN">pemberian Nomor Pokok Wajib Pajak secara jabatan;</span></span></div></div><span style="font-size: 13px;"><span lang="IN" style="line-height: 19px;"></span></span><span lang="IN" style="font-size: 13px; line-height: 18px;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><span lang="IN">penghapusan Nomor Pokok Wajib Pajak;</span></div></div></span><span lang="IN" style="font-size: 13px; line-height: 18px;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><span lang="IN">pengukuhan atau pencabutan pengukuhan Pengusaha Kena Pajak;</span></div></div></span><span lang="IN" style="font-size: 13px; line-height: 18px;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><span lang="IN">Wajib Pajak mengajukan keberatan;</span></div></div></span><span lang="IN" style="font-size: 13px; line-height: 18px;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><span lang="IN">pengumpulan bahan guna penyusunan Norma Penghitungan Penghasilan Neto;</span></div></div></span><span lang="IN" style="font-size: 13px; line-height: 18px;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN">f.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><span lang="IN">pencocokan data dan/atau alat keterangan;</span></div></div></span><span lang="IN" style="font-size: 13px; line-height: 18px;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN">g.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><span lang="IN">penentuan Wajib Pajak berlokasi di daerah terpencil;</span></div></div></span><span lang="IN" style="font-size: 13px; line-height: 18px;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN">h.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><span lang="IN">penentuan satu atau lebih tempat terutang Pajak Pertambahan Nilai;</span></div></div></span><span lang="IN" style="font-size: 13px; line-height: 18px;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN">i.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><span lang="IN">pemeriksaan dalam rangka penagihan pajak;</span></div></div></span><span lang="IN" style="font-size: 13px; line-height: 18px;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN">j.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><span lang="IN">penentuan saat mulai berproduksi sehubungan dengan fasilitas perpajakan; dan/atau</span></div></div></span><span lang="IN" style="font-size: 13px; line-height: 18px;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN">k.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><span lang="IN">pemenuhan permintaan informasi dari negara mitra Perjanjian Penghindaran Pajak Berganda</span></div></div><div style="text-align: left;"><div style="text-align: justify;"><br />
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</div><div class="separator" style="clear: both; text-align: center;"></div><div class="MsoNormal" style="margin: 0in 0in 0pt;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;">Pasal 3 ayat (1) Peraturan Menteri Keuangan No. 199/PMK.03/2007 :</span></div></div></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN"><span style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="background-color: white;">Ruang lingkup Pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan dapat meliputi satu, beberapa, atau seluruh jenis pajak, baik untuk satu atau beberapa Masa P</span><span class="Apple-style-span" style="background-color: white;">ajak, Bagian Tahun Pajak atau Tahun Pajak dalam tahun-tahun lalu maupun tahun berjalan.</span></span></span></div></div><div style="text-align: left;"><div style="text-align: justify;"><br />
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</div><div class="separator" style="clear: both; text-align: center;"></div><div class="MsoNormal" style="margin: 0in 0in 0pt;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;">Pasal 3 ayat (2) Peraturan Menteri Keuangan No. 199/PMK.03/2007 :</span></div></div></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN"><span style="background-color: #e5dfec; font-family: Arial, Helvetica, sans-serif;">Pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan Wajib Pajak harus dilakukan dalam hal Wajib Pajak mengajukan permohonan pengembalian kelebihan pembayaran pajak sebagaimana dimaksud dalam Pasal 17B Undang-Undang KUP.</span></span></div></div><div style="text-align: left;"><div style="text-align: justify;"><br />
</div></div><div class="MsoNormal" style="margin: 0in 0in 0pt;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;">Pasal 3 ayat (3) Peraturan Menteri Keuangan No. 199/PMK.03/2007 :</span></div></div></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN"><span style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="background-color: white;">Pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan Wajib Pajak dapat dilakukan dalam hal Wajib Pajak.</span></span></span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="background-color: white;">a. menyampaikan Surat Pemberitahuan yang menyatakan lebih bayar, termasuk yang telah diberikan pengembalian pendahuluan kelebihan pajak;</span></span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span style="font-family: Arial, Helvetica, sans-serif;"><span lang="IN"><span class="Apple-style-span" style="background-color: white;">b.</span><span style="font-family: 'Times New Roman'; font-size: 7pt;"><span class="Apple-style-span" style="background-color: white;"> </span></span></span><span lang="IN"><span class="Apple-style-span" style="background-color: white;">menyampaikan Surat Pemberitahuan yang menyatakan rugi;</span></span></span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span style="font-family: Arial, Helvetica, sans-serif;"><span lang="IN"><span class="Apple-style-span" style="background-color: white;">c.</span><span style="font-family: 'Times New Roman'; font-size: 7pt;"><span class="Apple-style-span" style="background-color: white;"> </span></span></span><span lang="IN"><span class="Apple-style-span" style="background-color: white;">tidak menyampaikan atau menyampaikan Surat Pemberitahuan tetapi melampaui jangka waktu yang telah ditetapkan dalam Surat Teguran;</span></span></span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span style="font-family: Arial, Helvetica, sans-serif;"><span lang="IN"><span class="Apple-style-span" style="background-color: white;">d.</span><span style="font-family: 'Times New Roman'; font-size: 7pt;"><span class="Apple-style-span" style="background-color: white;"> </span></span></span><span lang="IN"><span class="Apple-style-span" style="background-color: white;">melakukan penggabungan, peleburan, pemekaran, likuidasi, pembubaran, atau akan meninggalkan Indonesia untuk selama-lamanya; atau</span></span></span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span style="font-family: Arial, Helvetica, sans-serif;"><span lang="IN"><span class="Apple-style-span" style="background-color: white;">e.</span><span style="font-family: 'Times New Roman'; font-size: 7pt;"><span class="Apple-style-span" style="background-color: white;"> </span></span></span><span lang="IN"><span class="Apple-style-span" style="background-color: white;">menyampaikan Surat Pemberitahuan yang memenuhi kriteria seleksi berdasarkan hasil analisis risiko (</span><i><span class="Apple-style-span" style="background-color: white;">risk based selection</span></i><span class="Apple-style-span" style="background-color: white;">) mengindikasikan adanya kewajiban perpajakan Wajib Pajak yang tidak dipenuhi sesuai ketentuan peraturan perundang-undangan perpajakan.</span></span></span></div></div><div style="text-align: left;"><div style="text-align: justify;"><br />
</div></div><div style="text-align: left;"><div style="text-align: justify;">Pertanyaan yang paling banyak disampaikan oleh Wajib Pajak saat pemeriksa pajak datang adalah "kenapa saya diperiksa?". Hanya sedikit Wajib Pajak yang menyambut kedatangan pemeriksa pajak dengan senyuman hangat dan tulus. Pada umumnya karena ketidaksiapan diperiksa, ada keengganan untuk menerima pemeriksa pajak. Ada kengganan diperiksa oleh pemeriksa pajak. Tetapi tidak demikian dengan Wajib Pajak yang meminta kelebihan pembayaran pajak (restitusi). Pada umumnya, saat Wajib Pajak membuat SPT dan ternyata pembayaran pajaknya lebih besar daripada yang seharusnya maka Wajib Pajak sudah sadar akan diperiksa. Sehingga banyak yang sudah menyiapkan dokumen dan pembukuan yang akan disampaikan ke pemeriksa pajak. Bahkan ada pula yang menunggu-nunggu pemeriksa datang.</div></div><div style="text-align: left;"><div style="text-align: justify;"><br />
</div></div><div style="text-align: left;"><div style="text-align: justify;">Kenapa Wajib Pajak diperiksa padahal tidak meminta restitusi? Jawabannya ada di<span lang="IN">Pasal 3 ayat (3) Peraturan Menteri Keuangan No. 199/PMK.03/2007. Alasan yang terakhir, yaitu huruf e diatas, biasa disebut Pemeriksaan Khusus atau pemsus. Berikut pembagiannya:</span></div></div><div class="separator" style="clear: both; text-align: justify;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjGeeBIlLPZEccw1ch49DZ_CnvOjM14xKBsQlFmgMvnbrtUY6ciBnkZGDXl5Tn_BH6ESQ4Jt2QleUA5KvLJIujHimiH9j_BrFuXGvnA09yvTaxqawqsnJOXbDAL0R-p-Iub89Xx7lrYKp9L/s1600/,JDS.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="251" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjGeeBIlLPZEccw1ch49DZ_CnvOjM14xKBsQlFmgMvnbrtUY6ciBnkZGDXl5Tn_BH6ESQ4Jt2QleUA5KvLJIujHimiH9j_BrFuXGvnA09yvTaxqawqsnJOXbDAL0R-p-Iub89Xx7lrYKp9L/s400/,JDS.jpg" width="400" /></a></div><div style="text-align: left;"><div style="text-align: justify;"><br />
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</div></div><div style="text-align: left;"><div><div style="text-align: justify;">Pemsus <i>bottom up</i> berasal dari petugas AR di KPP setelah melakukan prosedur konseling sebagaimana diatur di PER-170/PJ/2007. Tentu saja petugas AR tidak boleh<i>ujug-ujug</i> mengusulkan pemeriksaan sebelum dia melakukan himbauan dan konseling. Jika hasil konseling Wajib Pajak dan petugas AR sepakat berbeda pendapat (<i>keukeuh</i>pada pendapat masing-masing) maka AR dapat mengajukan analisis risiko kepada Tim Pembahas Analisis Risiko. Tim ini terdiri dari Kasi Waskon yang bukan atasan AR pengusul, Kasi Pemeriksaan, dan seorang fungsional pemeriksa pajak. Jika Tim Pembahas Analisis Risiko setuju untuk dilakukan pemeriksaan, maka KPP akan mengirim usulan pemeriksaan khusus ke Kanwil. Sedangkan Pemsus <i>top-down</i>berdasarkan analisis IDLP oleh Kanwil dan Dit. Inteldik mengikuti aturan PER-38/PJ/2010 tentang tata cara pelaksanaan pengembangan dan analisis IDLP. Atau berdasarkan analisis risiko yang dibuat Dit. P2 baik secara manual maupun komputerisasi.</div></div><div><div style="text-align: justify;"><br />
</div></div><div><div style="text-align: justify;">Setelah diterima oleh Kanwil, usulan pemeriksaan khusus dari KPP dilakukan penelitian. Kanwil harus memastikan hal-hal seperti:</div></div><div><div style="text-align: justify;">[a.] persyaratan formal diantaranya risalah pembahasan analisis risiko dan meyakinkan telah dilakukan prosedur himbauan dan konseling;</div></div><div><div style="text-align: justify;">[b.] evaluasi potensi pajak;</div></div><div><div style="text-align: justify;">[c.] tunggakan pemeriksaan</div></div><div><div style="text-align: justify;">[d.] historis pemeriksaan</div></div><div><div style="text-align: justify;"><br />
</div></div><div><div style="text-align: justify;">Jika Kanwil setuju atas usul pemeriksaan khusus tersebut, maka akan terbit persetujuan dan dibuatkan LP2. Setelah LP2 diterima oleh KPP, maka akan ditunjuk supervisor yang akan melakukan pemeriksaan dan supervisor wajib membuat rencana pemeriksaan (<i>audit plan</i>) sebagaimana diatur SE-126/PJ/2010. Salah satu poin dalam rencana pemeriksaan yang harus ditentukan oleh supervisor setelah mempelajari berkas Wajib Pajak adalah menentukan <b>kapan pemeriksaan</b> dapat diselesaikan dan <b>pos-pos SPT yang akan diperiksa</b>. Tanggal penyelesaian pemeriksaan seharusnya selaras dengan pos-pos yang akan diperiksa. Dengan rencana pemeriksaan, tim pemeriksa pajak sebenarnya tidak perlu memeriksa semua pos-pos SPT. Tetapi hanya memeriksa pos-pos tertentu yang dianggap memiliki resiko ketidakpatuhan berdasarkan analisis data dan identifikasi masalah. Disini termasuk wilayah kewenangan dan profesionalisme supervisor. Jika menurut profesionalisme supervisor hanya sedikit pos SPT yang akan diperiksa maka jangka waktu pemeriksaan atau tanggal selesai pemeriksaan bisa lebih cepat. Termasuk pertimbangan supervisor untuk menentukan tanggal selesai pemeriksaan adalah tunggakan pemeriksaan tim pemeriksa pajak.</div></div><div><div style="text-align: justify;"><br />
</div></div><div class="separator" style="clear: both; text-align: justify;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgTzayfxcxO35qy5qBD3cSowrSu7285Y6k7MfGIiv6sEG8CUOP5LpdAPwxO38HygnmYODUmygmkfFM22690JlXIpAwiXSypXDBxw4RsoTINjjcyrZcZyXPei-1mUKjCScRzFTEVTjiE-kKq/s1600/KKK.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="250" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgTzayfxcxO35qy5qBD3cSowrSu7285Y6k7MfGIiv6sEG8CUOP5LpdAPwxO38HygnmYODUmygmkfFM22690JlXIpAwiXSypXDBxw4RsoTINjjcyrZcZyXPei-1mUKjCScRzFTEVTjiE-kKq/s400/KKK.jpg" width="400" /></a></div><div class="separator" style="clear: both; text-align: center;"></div><div><div style="text-align: justify;"><span lang="IN">Pasal 5 ayat (</span>3<span lang="IN">) Peraturan Menteri Keuangan No. 82/PMK.03/2011</span></div></div><div><div style="text-align: justify;"><span style="background-color: #e5dfec; font-family: Arial, Helvetica, sans-serif;"><span lang="IN">Pemeriksaan Lapangan untuk menguji kepatuhan pemenuhan kewajiban perpajakan dilakukan dalam jangka waktu paling lama 4 (empat) bulan yang dihitung sejak tanggal</span>s<span lang="IN">urat </span>p<span lang="IN">emberitahuan </span>p<span lang="IN">emeriksaan disampaikan kepada Wajib Pajak, wakil, kuasa, pegawai, atau anggota keluarga yang telah dewasa dari Wajib Pajak, sampai dengan tanggal Laporan Hasil Pemeriksaan.</span></span></div></div><div><div style="text-align: justify;"><br />
</div></div><div><div style="text-align: justify;"><span lang="IN">Pasal 5 ayat (4</span><span lang="IN">) Peraturan Menteri Keuangan No. 82/PMK.03/2011</span></div></div><div><div style="text-align: justify;"><span style="background-color: #e5dfec;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;">Dengan alasan tertentu, jangka waktu Pemeriksaan Lapangan sebagaimana dimaksud pada ayat (3), dapat diperpanjang untuk jangka waktu paling lama 4 (empat) bulan.</span></span></div></div><div><div style="text-align: justify;"><br />
</div></div><div><div style="text-align: justify;">Dengan Peraturan Menteri Keuangan No. 82/PMK.03/2011, jangka waktu pemeriksaan menjadi <b>sangat penting dan pasti</b>. Walaupun mungkin saja pada prakteknya sebagian besar pemeriksaan akan diperpanjang tetapi sebelum 4 bulan berakhir, maka Wajib Pajak harus menerima pemberitahuan perpanjangan pemeriksaan. Perpanjangan jangka waktu pemeriksaan juga tidak otomatis karena kepala KPP selaku kepala UP2 bisa menolak memberikan perpanjangan. Bahkan jika permohonan perpanjangan yang dibuat oleh pemeriksa pajak sudah lewat 4 bulan maka permohonan tersebut wajib ditolak! Salah satu "alasan tertentu" adalah pertimbangan kepala UP2. Apa saja pertimbangannya, sepenuhnya diserahkan kepada kepala UP2. Mungkin saja pertimbangan kepala UP2 adalah rencana pemeriksaan (<i><b>audit plan</b></i>) yang sudah disusun dan tidak dirubah oleh tim pemeriksa. Jadi, membuat <i>audit plan</i> jangan asal jadi karena bisa ditagih oleh kepala kantor.</div></div><div><div style="text-align: justify;"><br />
</div></div><div><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;">Jangka waktu pemeriksaan paling lama 8 bulan setelah diperpanjang satu kali! Ketentuan ini berlaku baik bagi pemeriksaan khusus maupun pemeriksaan rutin SPT lebih bayar. Tetpai tidak berlaku jika dalam proses pemeriksaan, pemeriksa pajak menemukan transaksi <i>transfer pricing. </i>Kenapa pemeriksaan <i>transfer pricing</i> bisa sampai 24 bulan? Salah satu kemungkinannya karena menunggu jawaban konfirmasi dari negara <i>treaty partner</i>.</span></div></div><div style="text-align: justify;"><br />
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</div><div class="separator" style="clear: both; text-align: justify;">Jangka waktu pemeriksaan yang 4 bulan dimulai dari kedatangan pemeriksa pajak yang disertai surat pemberitahuan. Untuk wajib pajak yang belum pernah diperiksa, diingatkan untuk menggunakan hak-hak Wajib Pajak pada saat pemeriksaan. Inilah hak Wajib Pajak yang diatur di PMK:</div><div class="separator" style="clear: both; text-align: justify;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgb2zGTbSFG4xtXPvbtis79zR3fGkyg2pLiH_nBE6pEjIeyNx6RrTMhmbBoRKJu5ETQ_0r3g90yRTerb-hXfPVKdMgfkr7BhTKAi3Kg3XL1jhwRShc1HBjH8ddI2ZzHWwI5wSx3Q4U1T91K/s1600/MSKS.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="251" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgb2zGTbSFG4xtXPvbtis79zR3fGkyg2pLiH_nBE6pEjIeyNx6RrTMhmbBoRKJu5ETQ_0r3g90yRTerb-hXfPVKdMgfkr7BhTKAi3Kg3XL1jhwRShc1HBjH8ddI2ZzHWwI5wSx3Q4U1T91K/s400/MSKS.jpg" width="400" /></a></div><div class="separator" style="clear: both; text-align: center;"></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;">Pada saat pertama kali datang, hari pertama dimulainya pemeriksaan, pemeriksa pajak wajib menjelaskan:</span></div></div><ul style="line-height: 1.4; list-style-image: initial; list-style-position: initial; margin: 0.5em 0px; padding: 0px 2.5em;"><li style="border-style: none; color: #3e3e3e; margin: 0px 0px 0.25em; padding: 0.25em 0px; text-align: justify;">alasan dan tujuan pemeriksaan;</li>
<li style="border-style: none; color: #3e3e3e; margin: 0px 0px 0.25em; padding: 0.25em 0px; text-align: justify;">hak dan kewajiban Wajib Pajak selama pemeriksaan;</li>
<li style="border-style: none; color: #3e3e3e; margin: 0px 0px 0.25em; padding: 0.25em 0px; text-align: justify;">hak Wajib Pajak untuk mengajukan permohonan dilakukan pembahasan oleh tim <i>quality assurance</i> dalam hal masih terdapat perbedaan pendapat antara Wajib Pajak dan pemeriksa pajak.</li>
<li style="border-style: none; color: #3e3e3e; margin: 0px 0px 0.25em; padding: 0.25em 0px; text-align: justify;">menyampaikan dan menjelaskan Formulir Kuesioner</li>
</ul><div style="text-align: left;"><div style="text-align: justify;"><br />
</div></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;">Selain itu, pada hari pertama dimulainya pemeriksaan, pemeriksa pajak juga wajib membuat Berita Acara Pertemuan Dengan Wajib Pajak sebagai dokumentasi telah dilakukannya pertemuan dengan Wajib Pajak saat itu. Berita acara tersebut seharusnya bisa menggambarkan <b>apa yang dilakukan </b>oleh pemeriksa pajak kepada Wajib Pajak. </span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;"><br />
</span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;">Dari sisi pemeriksa pajak, <b style="background-color: yellow;">hal terpenting</b> pada saat pertama kali datang ke kantor, tempat tinggal atau tempat usaha Wajib Pajak adalah Wajib Pajak memberikan kesempatan pemeriksa pajak untuk memasuki tempat / ruang (dimana saja), mengakses dan/atau mengunduh data elektronik, memperlihatkan dan meminjamkan dokumen yang digunakan oleh Wajib Pajak. Dokumen yang dapat dipinjam oleh pemeriksa pajak adalah semua jenis dokumen yang terkait atau berhubungan dengan kegiatan usaha Wajib Pajak. Tidak terbatas pada dokumen akuntansi atau pembukuan. Sebenarnya ini merupakan kewajiban Wajib Pajak yang sudah diatur di UU KUP. </span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;"><br />
</span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;">Pada saat pertama kali, pemeriksa pajak harus mendapatkan <b>fakta lapangan</b> tentang Wajib Pajak, seperti:</span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;">***<b> apa</b> saja usaha yang dilakukan oleh Wajib Pajak (bisa jadi tidak satu jenis usaha);</span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;">*** <b>siapa</b> pegawai atau orang yang paling berpengaruh (bisa jadi pengendali usaha tidak tercantum dalam struktur manajemen secara formal);</span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;">*** <b>bagaimana</b> proses bisnis sejak bahan baku datang, proses produksi, barang jadi, dan barang dijual;</span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;">*** <b>dimana</b> gudang usaha Wajib Pajak (baik gudang barang dagangan atau barang jadi maupun gudang berkas);</span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;">*** <b>arus dokumen</b> setiap bagian perusahaan baik dokumen yang berasal dari eksternal (terutama pelanggan dan pemasok), dokumen internal perusahaan, maupun dokumen untuk eksternal. Sering kali Wajib Pajak sudah mempersiapkan buku besar dan laporan keuangan yang "khusus pajak". Padahal dokumen lain yang "sebenarnya" diproduksi di kantor itu juga tetapi hanya untuk keperluan si pengendali usaha sehingga disembunyikan.</span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;"><br />
</span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;">Setelah mendapatkan dokumen apa saja yang ada di Wajib Pajak maka saat itu juga pemeriksa pajak harus meminta dokumen tersebut. Tentu saja tidak semua dokumen harus diangkut ke kantor pajak! Sesuai rencana pemeriksaan (<i>audit plan</i>) pos-pos tertentu saja yang diuji. Artinya dokumen yang terkait pos tersebut saja yang harus diambil. Kewajiban Wajib Pajak diatur di Pasal 29 ayat (3) UU KUP dan secara lengkap diatur di Pasal 14 Peraturan Menteri Keuangan No. 199/PMK.03/2007:</span></div></div><div class="MsoNormal" style="margin: 0in 0in 5pt 27.35pt; text-indent: -27.35pt;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><span lang="IN">memperlihatkan dan/atau meminjamkan buku atau catatan, dokumen yang menjadi dasar pembukuan atau pencatatan, dan dokumen lain yang berhubungan dengan penghasilan yang diperoleh, kegiatan usaha, pekerjaan bebas Wajib Pajak, atau objek yang terutang pajak;<o:p></o:p></span></div></div></div><div class="MsoNormal" style="margin: 0in 0in 5pt 27.35pt; text-indent: -27.35pt;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><span lang="IN">memberikan kesempatan untuk mengakses dan/atau mengunduh data yang dikelola secara elektronik;<o:p></o:p></span></div></div></div><div class="MsoNormal" style="margin: 0in 0in 5pt 27.35pt; text-indent: -27.35pt;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN">c.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><span lang="IN">memberikan kesempatan untuk memasuki dan memeriksa tempat atau ruang, barang bergerak dan/atau tidak bergerak yang diduga atau patut diduga digunakan untuk menyimpan buku atau catatan, dokumen yang menjadi dasar pembukuan atau pencatatan, dokumen lain, uang, dan/atau barang yang dapat memberi petunjuk tentang penghasilan yang diperoleh, kegiatan usaha, pekerjaan bebas Wajib Pajak, atau objek yang terutang pajak serta meminjamkannya kepada Pemeriksa Pajak;<o:p></o:p></span></div></div></div><div class="MsoNormal" style="margin: 0in 0in 5pt 27.35pt; text-indent: -27.35pt;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN">d.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><span lang="IN">memberi bantuan guna kelancaran Pemeriksaan, antara lain berupa:<o:p></o:p></span></div></div></div><div class="MsoNormal" style="margin: 0in 0in 5pt 54.7pt; text-indent: -27.35pt;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN">1)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><span lang="IN">menyediakan tenaga dan/atau peralatan atas biaya Wajib Pajak apabila dalam mengakses data yang dikelola secara elektronik memerlukan peralatan dan/atau keahlian khusus;<o:p></o:p></span></div></div></div><div class="MsoNormal" style="margin: 0in 0in 5pt 54.7pt; text-indent: -27.35pt;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN">2)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><span lang="IN">memberi kesempatan kepada Pemeriksa Pajak untuk membuka barang bergerak dan/atau tidak bergerak; dan/atau<o:p></o:p></span></div></div></div><div class="MsoNormal" style="margin: 0in 0in 5pt 54.7pt; text-indent: -27.35pt;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN">3)<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><span lang="IN">menyediakan ruangan khusus tempat dilakukannya Pemeriksaan Lapangan dalam hal jumlah buku, catatan, dan dokumen sangat banyak sehingga sulit untuk dibawa ke kantor Direktorat Jenderal Pajak.<o:p></o:p></span></div></div></div><div class="MsoNormal" style="margin-left: 27.35pt; text-indent: -27.35pt;"><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN">e.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><span lang="IN">menyampaikan tanggapan secara tertulis atas Surat Pemberitahuan Hasil Pemeriksaan; dan<o:p></o:p></span></div></div></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="background-color: #d9d2e9; font-family: Arial, Helvetica, sans-serif;"><span lang="IN">f.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><span lang="IN">memberikan keterangan lisan dan/atau tertulis yang diperlukan.</span></span></div></div><div style="text-align: left;"><div style="text-align: justify;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif;"><br />
</span></div></div><div style="text-align: left;"><div style="text-align: justify;">Diantara kewajiban Wajib Pajak yang tidak masuk "daftar" diatas adalah memberikan dokumen paling lambat satu bulan. Hal ini diatur di Pasal 29 ayat (3a) UU KUP. Aturan ini bukan berarti setiap peminjaman dokumen harus dengan jangka waktu satu bulan. Pemeriksa tidak harus menunggu kiriman dokumen dari Wajib Pajak. Jika pemeriksaan lapangan, maka akan lebih baik jika pemeriksa pajak mencari sendiri dan langsung meminjam saat itu juga. Tentu pemeriksa pajak harus membuat Bukti Peminjaman Dokumen. Jika sudah ditemukan di tempat Wajib Pajak, maka pemeriksa tidak perlu membuat Surat Permintaan Peminjaman Dokumen. Surat terakhir hanya digunakan dalam hal belum ditemukan saat pemeriksaan lapangan. Selain itu, Surat Permintaan Peminjaman Dokumen harus menyebutkan dokumen yang ada dan digunakan Wajib Pajak. <b>Karena itu, sebelum membuat Surat Permintaan Peminjaman Dokumen, penting untuk diketahui dokumen apa saja yang ada dan "diproduksi" Wajib Pajak.</b></div></div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;"><br class="Apple-interchange-newline" /></div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com0tag:blogger.com,1999:blog-8528176785179978931.post-39109340325969372032012-06-19T21:46:00.004+07:002012-08-23T00:46:20.616+07:00SURAT PEMBERITAHUAN HASIL PEMERIKSAAN<div style="text-align: justify;"><span class="Apple-style-span" style="color: #3e3e3e; line-height: 18px;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;"><span class="Apple-style-span" style="font-size: x-small;">Dalam Pasal 22 PMK 82 Tahun 2011 dijelaskan mengenai SPHP sebagai berikut:</span></span></span><br />
<span class="Apple-style-span" style="color: #3e3e3e; line-height: 18px;"><span class="Apple-style-span" style="color: black; line-height: 17px;"><table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;"><span class="Apple-style-span" style="font-size: x-small;">(1)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;"><span class="Apple-style-span" style="font-size: x-small;">Hasil Pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan harus diberitahukan kepada Wajib Pajak melalui penyampaian Surat Pemberitahuan Hasil Pemeriksaan beserta lampirannya dan kepada Wajib Pajak diberikan hak untuk hadir dalam Pembahasan Akhir Hasil Pemeriksaan.</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;"><span class="Apple-style-span" style="font-size: x-small;">(2)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;"><span class="Apple-style-span" style="font-size: x-small;">Surat Pemberitahuan Hasil Pemeriksaan sebagaimana dimaksud pada ayat (1) beserta lampirannya disampaikan oleh Pemeriksa Pajak secara langsung atau melalui kurir, faksimili, pos, atau jasa pengiriman lainnya.</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;"><span class="Apple-style-span" style="font-size: x-small;">(3)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;"><span class="Apple-style-span" style="font-size: x-small;">Wajib Pajak wajib memberikan tanggapan tertulis atas Surat Pemberitahuan Hasil Pemeriksaan paling lama 7 (tujuh) hari kerja sejak Surat Pemberitahuan Hasil Pemeriksaan diterima oleh Wajib Pajak.</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;"><span class="Apple-style-span" style="font-size: x-small;">(4)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;"><span class="Apple-style-span" style="font-size: x-small;">Wajib Pajak dapat melakukan perpanjangan jangka waktu penyampaian tanggapan sebagaimana dimaksud pada ayat (3) untuk jangka waktu paling lama 3 (tiga) hari kerja terhitung sejak berakhirnya jangka waktu sebagaimana dimaksud pada ayat (3).</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;"><span class="Apple-style-span" style="font-size: x-small;">(5)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;"><span class="Apple-style-span" style="font-size: x-small;">Untuk melakukan perpanjangan jangka waktu penyampaian tanggapan sebagaimana dimaksud pada ayat (4), Wajib Pajak harus menyampaikan pemberitahuan secara tertulis sebelum berakhirnya jangka waktu sebagaimana dimaksud pada ayat (3).</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;"><span class="Apple-style-span" style="font-size: x-small;">(6)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;"><span class="Apple-style-span" style="font-size: x-small;">Dalam rangka melaksanakan pembahasan akhir sebagaimana dimaksud pada ayat (1), kepada Wajib Pajak harus diberikan undangan secara tertulis yang mencantumkan hari dan tanggal dilaksanakannya pembahasan akhir.</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;"><span class="Apple-style-span" style="font-size: x-small;">(7)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;"><span class="Apple-style-span" style="font-size: x-small;">Undangan secara tertulis sebagaimana dimaksud pada ayat (6) harus disampaikan kepada Wajib Pajak dalam jangka waktu paling lambat 3 (tiga) hari kerja terhitung sejak:</span></span><ol style="list-style-type: lower-alpha; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;"><span class="Apple-style-span" style="font-size: x-small;">diterimanya tanggapan tertulis atas Surat Pemberitahuan Hasil Pemeriksaan dari Wajib Pajak sesuai jangka waktu sebagaimana dimaksud pada ayat (3) dan/atau ayat (4);</span></span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;"><span class="Apple-style-span" style="font-size: x-small;">berakhirnya jangka waktu sebagaimana dimaksud ayat pada (3) dan/atau ayat (4), dalam hal Wajib Pajak tidak menyampaikan tanggapan tertulis atas Surat Pemberitahuan Hasil Pemeriksaan.</span></span></li>
</ol><div><span class="Apple-style-span" style="font-family: Verdana; font-size: 13px;">Sumber : PMK N0. 82 Tahun 2011</span></div></td></tr>
</tbody></table></span></span><br />
<span class="Apple-style-span" style="color: #3e3e3e; font-family: Arial; font-size: 13px; line-height: 18px;"><br />
</span></div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com0tag:blogger.com,1999:blog-8528176785179978931.post-68842715724148208642012-06-19T21:44:00.001+07:002012-08-23T00:26:14.650+07:00PENGHENTIAN PEMERIKSAAN<div style="text-align: right;"><span class="Apple-style-span" style="font-family: Verdana; font-size: 11px; line-height: 17px;"><table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><br />
</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;">Pemeriksaan Kantor atau Pemeriksaan Lapangan diselesaikan dengan cara:<br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><ol style="list-style-type: lower-alpha; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">menghentikan Pemeriksaan dengan membuat laporan hasil pemeriksaan sumir;</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">membuat Laporan Hasil Pemeriksaan, sebagai dasar penerbitan surat ketetapan pajak sesuai dengan ketentuan peraturan perundang-undangan perpajakan; atau</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">mengusulkan Pemeriksaan Bukti Permulaan sesuai dengan ketentuan peraturan perundang-undangan perpajakan.</li>
</ol></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><br />
</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;">Penghentian Pemeriksaan dengan membuat laporan hasil pemeriksaan sumir sebagaimana dimaksud pada ayat (1) huruf a dilakukan dalam hal:<br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;">a.</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;">Wajib Pajak atau wakil, kuasa, pegawai, atau anggota keluarga yang telah dewasa dari Wajib Pajak yang diperiksa tidak ditemukan dalam jangka waktu Pemeriksaan Kantor sebagaimana dimaksud dalam Pasal 5 ayat (1) atau jangka waktu Pemeriksaan Lapangan sebagaimana dimaksud dalam Pasal 5 ayat (3);</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;">b.</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;">Pemeriksaan Kantor atau Pemeriksaan Lapangan yang dilakukan terhadap surat pemberitahuan yang bukan merupakan permohonan pengembalian kelebihan pembayaran pajak sebagaimana dimaksud dalam Pasal 17B Undang-Undang KUP, disetujui oleh pejabat yang berwenang untuk dilakukan Pemeriksaan Bukti Permulaan; atau</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;">c.</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;">Pemeriksaan Kantor atau Pemeriksaan Lapangan atas permohonan pengembalian kelebihan pembayaran pajak sebagaimana dimaksud dalam Pasal 17B Undang Undang KUP ditangguhkan karena:<br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;">1)</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;">Wajib Pajak dilakukan Pemeriksaan Bukti Permulaan dan tidak dilanjutkan dengan penyidikan tetapi diselesaikan dengan menerbitkan surat ketetapan pajak;</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;">2)</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;">Wajib Pajak dilakukan Pemeriksaan Bukti Permulaan dan tidak dilanjutkan dengan penyidikan karena Wajib Pajak mengungkapkan ketidakbenaran perbuatannya sebagaimana dimaksud dalam Pasal 8 ayat (3) Undang-Undang KUP;</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;">3)</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;">Wajib Pajak dilakukan Pemeriksaan Bukti Permulaan dan dilanjutkan dengan penyidikan tetapi penyidikannya dihentikan karena tidak dilakukan penuntutan sebagaimana dimaksud dalam Pasal 44B Undang-Undang KUP; atau</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;">4)</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;">Wajib Pajak dilakukan Pemeriksaan Bukti Permulaan dan dilanjutkan dengan penyidikan dan penuntutan serta telah terdapat putusan pengadilan berkekuatan hukum tetap yang menyatakan bahwa Wajib Pajak telah melakukan tindak pidana di bidang perpajakan.</td></tr>
</tbody></table></td></tr>
</tbody></table></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><br />
</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;">Pembuatan Laporan Hasil Pemeriksaan sebagaimana dimaksud pada ayat (1) huruf b dilakukan dalam hal:<br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><ol style="list-style-type: lower-alpha; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Wajib Pajak atau wakil, kuasa, pegawai, atau anggota keluarga yang telah dewasa dari Wajib Pajak yang dilakukan Pemeriksaan Kantor atau Pemeriksaan Lapangan sehubungan dengan permohonan pengembalian kelebihan pembayaran pajak sebagaimana dimaksud dalam Pasal 17B Undang-Undang KUP, tidak ditemukan dalam jangka waktu Pemeriksaan Kantor sebagaimana dimaksud dalam Pasal 5 ayat (1) atau jangka waktu Pemeriksaan Lapangan sebagaimana dimaksud dalam Pasal 5 ayat (3);</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Wajib Pajak atau wakil, kuasa, pegawai, atau anggota keluarga yang telah dewasa dari Wajib Pajak yang dilakukan Pemeriksaan Kantor atau Pemeriksaan Lapangan ditemukan dan Pemeriksaan dapat diselesaikan dalam jangka waktu Pemeriksaan dan perpanjangan sebagaimana dimaksud dalam Pasal 5; atau</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Wajib Pajak atau wakil, kuasa, pegawai, atau anggota keluarga yang telah dewasa dari Wajib Pajak yang dilakukan Pemeriksaan Kantor atau Pemeriksaan Lapangan ditemukan dan Surat Pemberitahuan Hasil Pemeriksaan belum dapat diselesaikan sampai dengan berakhirnya perpanjangan jangka waktu Pemeriksaan Kantor atau Pemeriksaan Lapangan sebagaimana dimaksud dalam Pasal 5 ayat (6).</li>
</ol></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><br />
</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;">Surat Pemberitahuan Hasil Pemeriksaan sebagaimana dimaksud pada ayat (3) huruf c, harus diselesaikan dan disampaikan terlebih dahulu dalam jangka waktu paling lama 7 (tujuh) hari sejak berakhirnya perpanjangan jangka waktu Pemeriksaan Kantor atau perpanjangan jangka waktu Pemeriksaan Lapangan sebagaimana dimaksud dalam Pasal 5 ayat (6), guna pembuatan Laporan Hasil Pemeriksaan sebagaimana dimaksud pada ayat (3).</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><br />
</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;">Apabila Pemeriksa Pajak telah menyampaikan Surat Pemberitahuan Hasil Pemeriksaan dalam jangka waktu kurang dari 1 (satu) bulan sebelum berakhirnya perpanjangan jangka waktu Pemeriksaan sebagaimana dimaksud dalam Pasal 5 ayat (6), Pemeriksa Pajak harus melanjutkan tahapan Pemeriksaan sampai dengan pembuatan Laporan Hasil Pemeriksaan.<br />
Sumber : NOMOR 82/PMK.03/2011</td></tr>
</tbody></table></span></div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com0tag:blogger.com,1999:blog-8528176785179978931.post-57901703170132261202012-06-19T21:35:00.002+07:002012-08-23T01:09:38.277+07:00PERSIAPAN DAN PELAKSANAAN PEMERIKSAAN<div align="center" class="MsoNormal" style="background: white; line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"><span class="Apple-style-span" style="font-size: 13px;"><span class="Apple-style-span" style="font-family: Verdana; font-size: 11px;"><div style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left;">Ketentuan mengenai Pelaksanaan Pemeriksaan diatur dalam PMK No. 82 TH 2011 Pasal 6 sampai 10 sebagai berikut:</div><div style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: center;"><br />
</div><div style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: center;">Standar Pemeriksaan<br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" />Pasal 6</div><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">(1) </td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Pemeriksaan untuk menguji kepatuhan sebagaimana dimaksud dalam Pasal 3 harus dilaksanakan sesuai dengan standar Pemeriksaan.</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">(2) </td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Standar Pemeriksaan sebagaimana dimaksud pada ayat (1) meliputi standar umum, standar pelaksanaan Pemeriksaan, dan standar pelaporan hasil Pemeriksaan.</td></tr>
</tbody></table> <br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><div style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: center;">Pasal 7</div><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">(1) </td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Standar umum Pemeriksaan merupakan standar yang bersifat pribadi dan berkaitan dengan persyaratan Pemeriksa Pajak dan mutu pekerjaannya.</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">(2) </td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Pemeriksaan dilaksanakan oleh Pemeriksa Pajak yang :<br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><ol style="list-style-type: lower-alpha; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">telah mendapat pendidikan dan pelatihan teknis yang cukup serta memiliki keterampilan sebagai Pemeriksa Pajak, dan menggunakan keterampilannya secara cermat dan seksama;</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">jujur dan bersih dari tindakan-tindakan tercela serta senantiasa mengutamakan kepentingan negara; dan</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">taat terhadap berbagai ketentuan peraturan perundang-undangan, termasuk taat terhadap batasan waktu yang ditetapkan.</li>
</ol></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">(3) </td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Dalam hal diperlukan, Pemeriksaan sebagaimana dimaksud pada ayat (2) dapat dilaksanakan oleh tenaga ahli dari luar Direktorat Jenderal Pajak yang ditunjuk oleh Direktur Jenderal Pajak.</td></tr>
</tbody></table><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><div style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: center;">Pasal 8</div><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" />Pelaksanaan Pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan harus dilakukan sesuai standar pelaksanaan Pemeriksaan, yaitu :<br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><ol style="list-style-type: lower-alpha; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">pelaksanaan Pemeriksaan harus didahului dengan persiapan yang baik, sesuai dengan tujuan Pemeriksaan, dan mendapat pengawasan yang seksama;</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">luas Pemeriksaan (audit scope) ditentukan berdasarkan petunjuk yang diperoleh yang harus dikembangkan melalui pencocokan data, pengamatan, permintaan keterangan, konfirmasi, teknik sampling, dan pengujian lainnya berkenaan dengan Pemeriksaan;</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">temuan Pemeriksaan harus didasarkan pada bukti kompeten yang cukup dan berdasarkan ketentuan peraturan perundang-undangan perpajakan;</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pemeriksaan dilakukan oleh suatu tim Pemeriksa Pajak yang terdiri dari seorang supervisor, seorang ketua tim seorang atau lebih anggota tim;</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Tim Pemeriksa Pajak sebagaimana dimaksud pada huruf d dapat dibantu oleh seorang atau lebih yang memiliki keahlian tertentu yang bukan merupakan Pemeriksa Pajak sebagaimana dimaksud dalam Pasal 7 ayat (2), baik yang berasal dari Direktorat Jenderal Pajak maupun yang berasal dari instansi di luar Direktorat Jenderal Pajak yang telah ditunjuk oleh Direktur Jenderal Pajak sebagai tenaga ahli seperti peterjemah bahasa, ahli di bidang teknologi informasi, dan pengacara;</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Apabila diperlukan, Pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan dapat dilakukan secara bersama-sama dengan tim pemeriksa dari instansi lain;</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pemeriksaan dapat dilaksanakan di kantor Direktorat Jenderal Pajak, tempat kegiatan usaha atau pekerjaan bebas Wajib Pajak, tempat tinggal Wajib Pajak, atau ditempat lain yang dianggap perlu oleh pemeriksa Pajak;</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pemeriksaan dilaksanakan pada jam kerja dan apabila diperlukan dapat dilanjutkan di luar jam kerja;</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">pelaksanaan Pemeriksaan didokumentasikan dalam bentuk Kertas Kerja Pemeriksaan;</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Laporan Hasil Pemeriksaan digunakan sebagai dasar penerbitan surat ketetapan pajak dan/atau Surat Tagihan Pajak.</li>
</ol><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><div style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: center;">Pasal 9</div><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" />Kegiatan Pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan harus didokumentasikan dalam bentuk Kertas Kerja Pemeriksaan sebagaimana dimaksud dalam Pasal 8 huruf i dengan memperhatikan hal-hal sebagai berikut :<br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">a. </td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Kertas Kerja Pemeriksaan wajib disusun oleh Pemeriksa Pajak dan berfungsi sebagai :<br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 98%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">1) </td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">bukti bahwa Pemeriksaan telah dilaksanakan sesuai standar pelaksanaan Pemeriksaan;</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">2) </td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">bahan dalam melakukan Pembahasan Akhir Hasil Pemeriksaan dengan Wajib Pajak mengenai temuan Pemeriksaan;</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">3) </td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">dasar pembuatan Laporan Hasil Pemeriksaan;</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">4)</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">sumber data atau informasi bagi penyelesaian keberatan atau banding yang diajukan oleh Wajib Pajak;dan</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">5)</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">referensi untuk Pemeriksaan berikutnya.</td></tr>
</tbody></table></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">b.</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Kertas Kerja Pemeriksaan harus memberikan gambaran mengenai :<br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 98%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">1) </td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">prosedur Pemeriksaan yang dilaksanakan;</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">2) </td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">data, keterangan, dan/atau bukti yang diperoleh;</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">3) </td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">pengujian yang telah dilakukan; dan</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">4)</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">simpulan dan hal-hal lain yang dianggap perlu yang berkaitan dengan Pemeriksaan.</td></tr>
</tbody></table></td></tr>
</tbody></table><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><div style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: center;">Pasal 10</div><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" />Kegiatan Pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan harus dilaporkan dalam bentuk Laporan Hasil Pemeriksaan yang disusun sesuai standar pelaporan hasil Pemeriksaan yaitu :<br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">a.</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Laporan Hasil Pemeriksaan disusun secara ringkas dan jelas, memuat ruang lingkup atau pos-pos yang diperiksa sesuai dengan tujuan Pemeriksaan, memuat simpulan Pemeriksa Pajak yang didukung temuan yang kuat tentang ada atau tidak adanya penyimpangan terhadap peraturan perundang-undangan perpajakan, dan memuat pula pengungkapan informasi lain yang terkait dengan Pemeriksaan.</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">b.</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Laporan Hasil Pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan antara lain mengenai :<br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;" /><table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 98%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">1) </td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Penugasan Pemeriksaan;</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">2) </td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Identitas Wajib Pajak;</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">3) </td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Pembukuan atau pencatatan Wajib Pajak;</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">4)</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Pemenuhan kewajiban perpajakan;</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">5)</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Data/informasi yang tersedia;</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">6)</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Buku dan dokumen yang dipinjam;</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">7)</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Materi yang diperiksa;</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">8)</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Uraian hasil Pemeriksaan;</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">9)</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Ikhtisar hasil Pemeriksaan;</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">10)</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Penghitungan pajak terutang;</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 32px;">11)</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1096px;">Simpulan dan usul Pemeriksa Pajak.<br />
Sumber : PMK No. 82 TH 2011</td></tr>
</tbody></table></td></tr>
</tbody></table></span></span></div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com0tag:blogger.com,1999:blog-8528176785179978931.post-39025011093550268862012-06-19T21:23:00.004+07:002012-08-23T00:09:43.708+07:00REVIEW PEMERIKSAAN<div align="center" class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"><br />
<div style="text-align: justify;"><span class="Apple-style-span" style="font-family: Verdana; font-size: 11px;">Reviu</span></div><span class="Apple-style-span" style="font-family: Verdana; font-size: 11px;"><div style="text-align: justify;">Reviu adalah penelaahan atas pelaksanaan pemeriksaan atau konsep LHP dari UP2 oleh Tim Reviu sebelum dilakukan pembahasan akhir hasil pemeriksaan (closing conference). Reviu dilakukan dengan tujuan agar dapat diperoleh keyakinan yang memadai bahwa Tim Pemeriksa Pajak telah secara optimal menerapkan standar pemeriksaan dalam mengungkapkan ketidakbenaran laporan Wajib Pajak. Dalam melakukan reviu berlaku ketentuan-ketentuan sebagai berikut:</div><ol style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><div style="text-align: justify;">Direktur Pemeriksaan dan Penagihan (P2) atau Kepala Kanwil DJP memberikan instruksi untuk melakukan reviu terhadap:</div><ol style="list-style-type: lower-alpha; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;">Pemeriksaan Khusus yang dilakukan atas dasar hasil analisis dan pengembangan terhadap informasi, data, laporan, atau pengaduan (IDLP), atau</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;">Pemeriksaan Khusus yang dilakukan dalam rangka Pemeriksaan Ulang, atau</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;">Pemeriksaan Khusus lainnya atau Pemeriksaan Rutin berdasarkan pertimbangan Direktur P2 atau Kepala Kanwil DJP.</li>
</ol></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;">Reviu terhadap konsep LHP terutama dilakukan terhadap pos-pos yang berkaitan dengan data yang menjadi dasar dilakukannya Pemeriksaan Khusus (misalnya IDLP, analisis profit, benchmarking).</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;">Dalam hal reviu dilakukan terhadap konsep LHP, Tim Pemeriksa Pajak harus menyampaikan konsep LHP yang dilampiri dengan fotokopi SPT dan Laporan Keuangan.</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;">Tim Reviu harus meminta semua data pendukung yang diperlukan paling lambat 1 (satu) minggu setelah konsep LHP dan lampiran sebagaimana dimaksud pada angka 3 diterima.</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;">Direktur P2 atau Kepala Kanwil DJP dalam jangka waktu paling lama 1 (satu) bulan setelah menerima semua data pendukung yang diperlukan sebagaimana dimaksud pada angka 4 harus memberikan tindak lanjut yang akan dilakukan oleh Tim Pemeriksa Pajak, kecuali untuk reviu atas pemeriksaan transaksi khusus, misalnya transfer pricing, perusahaan grup, sumber daya alam paling lama 3 (tiga) bulan.</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;">Pelaksanaan reviu atas konsep LHP harus dituangkan dalam Risalah Reviu dan Tindak Lanjut Reviu dengan menggunakan formulir sebagaimana terdapat pada Lampiran 1 dan Lampiran 2.</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;">Apabila dalam jangka waktu sebagaimana dimaksud pada angka 5, Direktur P2 atau Kepala Kanwil DJP tidak memberikan tindak lanjut yang akan dilakukan oleh Tim Pemeriksa Pajak, Kepala UP2 dapat melakukan pembahasan akhir hasil pemeriksaan (closing conference).</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><div style="text-align: justify;">Kepala UP2 harus mengirim konsep LHP paling lambat 4 (empat) bulan:</div><ol style="list-style-type: lower-alpha; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;">sebelum tanggal jatuh tempo SPT Lebih Bayar untuk pemeriksaan rutin dengan kriteria lebih bayar, atau</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;">sebelum daluwarsa penetapan untuk pemeriksaan selain SPT Lebih Bayar</li>
</ol></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;">Apabila jangka waktu 4 (empat) bulan sebagaimana dimaksud pada angka 8 tidak dapat dipenuhi, Kepala UP2 dapat melakukan pembahasan akhir hasil pemeriksaan (closing conference) dan terhadap LHP tersebut akan dilakukan penelaahan sejawat.</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><div style="text-align: justify;">Tim Reviu dibentuk berdasarkan Surat Keputusan Direktur P2 atau Kepala Kanwil DJP dengan susunan sebagai berikut:</div><table border="1" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; width: 96%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: center; vertical-align: top;">Susunan Tim Reviu</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: center; vertical-align: top;">Direktorat P2</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: center; vertical-align: top;">Kantor Wilayah DJP</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top;">Ketua</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top;">Kasubdit di lingkungan Direktorat P2</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top;">Kabid P4</td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top;">Anggota dapat terdiri dari</td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top;"><ol style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Kasubdit,</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Kepala Seksi,</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Tenaga Fungsional Pemeriksa dan/atau</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pelaksana di lingkungan Direktorat P2</li>
</ol></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top;"><ol style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Kabid,</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Kepala Seksi,</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Tenaga Fungsional Pemeriksa</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Penelaah Keberatan dan/atau</li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">Pelaksana di lingkungan Kanwil DJP</li>
</ol></td></tr>
</tbody></table></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;">Berdasarkan pertimbangan bahwa pemeriksaan akan menghasilkan jumlah koreksi pajak yang material, Direktur P2 atau Kepala Kanwil DJP dapat menugaskan Tim Reviu Khusus untuk membantu Pemeriksa Pajak dalam melaksanakan pemeriksaan untuk kasus-kasus tertentu dengan formulir surat tugas sebagaimana terdapat dalam Lampiran 3.</li>
</ol><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">Sumber : SE - 83/PJ./2009 </div></span></div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com1tag:blogger.com,1999:blog-8528176785179978931.post-62493411411221726022012-06-19T21:14:00.005+07:002012-08-29T11:01:43.915+07:00PEMBUATAN DAFTAR NOMINATIF<div align="center" class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"><div style="text-align: left;"> Dalam prosedur usulan dan penugasan pemeriksaan rutin dilakukan pembuatan Daftar Nominatif Wajib Pajak yang akan dilakukan pemeriksaan rutin. Pembuatan Daftar Nominatif tersebut dilakukan dalam hal:</div><div style="text-align: left;"><br />
</div><div style="text-align: left;"><span class="Apple-style-span" style="font-family: Verdana; font-size: 11px;"><ol style="list-style-type: lower-alpha; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">berdasarkan daftar persediaan sebagaimana dimaksud pada huruf A angka 2 yang terdapat di <span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">SE - 85/PJ/2011</span></span>, setiap bulan Kepala UP2 harus membuat Daftar Nominatif Wajib Pajak yang akan diperiksa dan mengirimkannya kepada Kepala Kanwil DJP atasannya paling lambat tanggal 10 bulan berikutnya dengan menggunakan formulir sebagaimana ditetapkan pada Lampiran 20 dan Lampiran 20.1;</span></span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">terhadap SPT Tahunan PPh atau SPT Masa PPN Lebih Bayar Restitusi, Daftar Nominatif dapat dibuat dan dikirimkan kepada Kepala Kanwil DJP setiap saat;</span></span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">pengusulan Daftar Nominatif ke Kanwil DJP dilakukan setelah SPT Tahunan PPh atau SPT Masa PPN direkam pada aplikasi yang tersedia;</span></span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">terhadap Wajib Pajak yang diusulkan untuk diperiksa yang ruang lingkup pemeriksaannya melebihi 1 (satu) Tahun Pajak, maka usulan tersebut harus diperinci per Tahun Pajak; dan</span></span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">dalam hal Wajib Pajak menyampaikan SPT Masa PPN Lebih Bayar Restitusi terdapat kompensasi dari masa-masa pajak sebelumnya maka dalam Daftar Nominatif Wajib Pajak yang diusulkan untuk diperiksa harus diperinci menjadi 2 (dua) usulan, yaitu 1 (satu) usulan untuk Masa Pajak yang menyatakan Lebih Bayar Restitusi dan 1 (satu) usulan untuk Masa Pajak lainnya yang menyatakan Lebih Bayar Kompensasi.</span></span></li>
</ol><div style="text-align: justify;"><span class="Apple-style-span" style="font-family: Times; font-size: 16px;"><br />
</span></div><div style="text-align: justify;"><span class="Apple-style-span" style="font-family: Times; font-size: 16px;">Prosedur Pembuatan Dafnom:</span></div><div style="text-align: justify;"><span class="Apple-style-span" style="font-family: Times; font-size: 16px;"><br />
</span></div><div style="text-align: justify;"><span class="Apple-style-span" style="font-family: Times; font-size: 16px;"><div style="text-align: justify;">1. Kepala Seksi Pemeriksaan menerima usulan Wajib Pajak yang akan diperiksa dari para Ketua Kelompok Fungsional Pemeriksa Pajak, Seksi Pengawasan dan Konsultasi (SOP Tata Cara Pelaksanaan Penelitian dan Analisi Kepatuhan Material Wajib Pajak), Seksi Pelayanan (SOP Tata Cara Penghapusan NPWP), Seksi Penagihan (SOP Tata Cara Penyelesaian Usulan Pemeriksaan dalam Rangka Penagihan Pajak), Seksi Ekstensifikasi (SOP Tata Cara Penerbitan Daftar Nominatif Usulan SP3 PSL Ekstensifikasi) kemudian menyerahkannya kepada Pelaksana Seksi Pemeriksaan.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">2. Pelaksana Seksi Pemeriksanaan membuat konsep Daftar Nominatif Wajib Pajak dan menyerahkan kepada Kepala Seksi Pemeriksaan.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">3. Kepala Seksi Pemeriksaan meneliti dan memaraf konsep Daftar Nominatif Wajib Pajak yang Diusulkan untuk Dilakukan Pemeriksaan serta meneruskan kepada Kepala Kantor Pelayanan Pajak.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">4. Kepala Kantor Pelayanan Pajak menyetujui dan menandatangani Daftar Nominatif Wajib Pajak yang Diusulkan untuk Dilakukan Pemeriksaan selanjutnya meneruskan kepada Kepala Seksi Pemeriksaan.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">5. Kepala Seksi Pemeriksaan menerima Daftar Nominatif Wajib Pajak yang Diusulkan untuk Dilakukan Pemeriksaan dan menugaskan Pelaksana untuk mengadministrasikan dan mengirimkan daftar yang dimaksud.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">6. Pelaksana Seksi Pemeriksaan menatausahakan dan mengirimkan Daftar Nominatif Wajib Pajak yang diusulkan untuk dilakukan pemeriksaan kepada Kepala Kantor Wilayah Direktorat Jenderal Pajak dan/atau Direktur Jenderal Pajak melalui Subbagian Umum (SOP Tata Cara Penyampaian Dokumen di KPP).</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">7. Proses selesai.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">Sumber: <span class="Apple-style-span" style="font-family: Verdana; font-size: 11px;">SE - 85/PJ/2011, SOP DJP 2009</span></div></span></div></span></div></div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com0tag:blogger.com,1999:blog-8528176785179978931.post-60649697602704004762012-06-19T21:12:00.002+07:002012-08-22T23:43:34.386+07:00PENYELESAIAN USULAN PEMERIKSAAN<div class="MsoNormal" style="-webkit-background-clip: initial; -webkit-background-origin: initial; background-attachment: initial; background-color: white; background-image: initial; background-position: initial initial; background-repeat: initial; line-height: 12.75pt; margin-bottom: 0cm; text-align: center;"><div style="text-align: left;"></div><div style="text-align: justify;"><span class="Apple-style-span" style="font-weight: bold; line-height: 25px;">KRITERIA PEMERIKSAAN</span></div><span class="Apple-style-span" style="line-height: 25px;"><div style="text-align: justify;"><span class="Apple-style-span" style="font-family: Times; line-height: 17px;">Terdapat 2 (dua) kriteria yang merupakan alasan atau dasar dilakukannya pemeriksaan, yaitu:</span></div><div style="text-align: justify;"><span class="Apple-style-span" style="font-family: Verdana; font-size: 11px; line-height: 17px;"><ol style="list-style-type: decimal; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">Pemeriksaan Rutin, merupakan pemeriksaan yang dilakukan sehubungan dengan pemenuhan hak dan/atau pelaksanaan kewajiban perpajakan Wajib Pajak atau karena diwajibkan oleh Undang-Undang KUP; dan</span></span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">Pemeriksaan Khusus atau pemeriksaan berdasarkan analisis risiko (risk based audit), merupakan pemeriksaan yang dilakukan terhadap Wajib Pajak yang berdasarkan hasil analisis risiko secara manual atau secara komputerisasi menunjukkan adanya indikasi ketidakpatuhan pemenuhan kewajiban perpajakan.</span></span></li>
</ol><div><span class="Apple-style-span" style="font-family: Times; font-size: 16px;"><br />
</span></div><div><span class="Apple-style-span" style="font-family: Times; font-size: 16px;">PEMERIKSAAN RUTIN</span></div><div><span class="Apple-style-span" style="font-family: Times; font-size: 16px;"><br />
</span></div><div><span class="Apple-style-span" style="font-family: Times; font-size: 16px;"><span class="Apple-style-span" style="font-family: Verdana; font-size: 11px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">Alasan Pemeriksaan Rutin</span></span><table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">1.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">Pemeriksaan Rutin dilakukan dalam hal:</span></span><br />
<table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">a.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">Wajib Pajak menyampaikan SPT Tahunan PPh yang menyatakan lebih bayar restitusi (SPT Tahunan PPh Lebih Bayar Restitusi) sebagaimana dimaksud dalam:</span></span><br />
<table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">1)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">Pasal 17B Undang-Undang KUP;</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">2)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">Pasal 17C Undang-Undang KUP tetapi memilih untuk diperiksa; atau</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">3)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">Pasal 17D Undang-Undang KUP tetapi memilih untuk diperiksa;</span></span></td></tr>
</tbody></table></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">b.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">Wajib Pajak menyampaikan SPT Masa PPN yang menyatakan lebih bayar restitusi (SPT Masa PPN Lebih Bayar Restitusi) sebagaimana dimaksud dalam:</span></span><br />
<table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">1)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">Pasal 17B Undang-Undang KUP;</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">2)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">Pasal 17C Undang-Undang KUP tetapi memilih untuk diperiksa; atau</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">3)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">Pasal 17D Undang-Undang KUP tetapi memilih untuk diperiksa;</span></span></td></tr>
</tbody></table></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">c.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">Wajib Pajak menyampaikan SPT Masa PPN Lebih Bayar Kompensasi;</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">d.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">Wajib Pajak menyampaikan SPT Tahunan PPh Rugi Tidak Lebih Bayar;</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">e.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">Wajib Pajak menyampaikan SPT Tahunan PPh untuk Bagian Tahun Pajak atau Tahun Pajak sebagai akibat adanya perubahan tahun buku atau metode pembukuan atau karena dilakukannya penilaian kembali aktiva tetap yang telah mendapat persetujuan dari Direktur Jenderal Pajak; atau</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">f.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">Wajib Pajak badan melakukan penggabungan usaha, peleburan usaha, pemekaran usaha, pemecahan usaha, likuidasi/penutupan usaha, pengambilalihan usaha, atau Wajib Pajak orang pribadi akan meninggalkan Indonesia untuk selama-lamanya.<br />
<br />
<br />
</span></span></td></tr>
</tbody></table></td></tr>
</tbody></table></span></span></div></span></div></span><br />
<div style="text-align: justify;"><br />
</div><div style="text-align: justify;">PEMERIKSAAN KHUSUS</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">Ketentuan mengenai pemeriksaan khusus:</div><div style="text-align: left;"><span class="Apple-style-span" style="font-family: Verdana; font-size: 11px;"><table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;"><span class="Apple-style-span" style="font-size: small;">1.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Pemeriksaan Khusus (risk based audit) dilakukan berdasarkan hasil analisis risiko.</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">2.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Analisis risiko adalah kegiatan yang dilakukan untuk menilai tingkat ketidakpatuhan Wajib Pajak yang dapat menimbulkan kerugian pada penerimaan pajak.</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">3.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Analisis risiko dibuat dengan mendasarkan pada profil Wajib Pajak dan/atau data internal lainnya serta memanfaatkan data eksternal.</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">4.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Analisis risiko dapat dibuat secara manual atau secara komputerisasi.</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">5.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Ruang lingkup Pemeriksaan Khusus ditentukan sebagai berikut:</span></span><br />
<table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">a.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">untuk KPP Domisili:</span></span><br />
<table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">1)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Pemeriksaan Khusus untuk tahun-tahun pajak yang lalu harus meliputi seluruh jenis pajak (all taxes);</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">2)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Pemeriksaan Khusus untuk tahun berjalan dapat meliputi satu atau beberapa jenis pajak;</span></span></td></tr>
</tbody></table></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">b.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">untuk KPP Lokasi, dapat meliputi satu atau beberapa jenis pajak baik untuk Tahun Pajak berjalan maupun untuk tahun-tahun pajak sebelumnya.</span></span></td></tr>
</tbody></table></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">6.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Pemeriksaan Khusus dilakukan dengan jenis Pemeriksaan Lapangan.</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">7.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Dalam hal akan dilakukan pemeriksaan terhadap:</span></span><br />
<table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">a.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Wajib Pajak Kriteria Tertentu sebagaimana dimaksud dalam Pasal 17C Undang-Undang KUP;</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">b.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Wajib Pajak yang memenuhi Persyaratan Tertentu sebagaimana dimaksud dalam Pasal 17D Undang-Undang KUP; atau</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">c.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Pengusaha Kena Pajak berisiko rendah sebagaimana dimaksud dalam Pasal 9 ayat (4c) Undang-Undang PPN dan PPnBM;</span></span></td></tr>
</tbody></table><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">yang telah memperoleh pengembalian pendahuluan maka pemeriksaannya dilakukan dengan prosedur Pemeriksaan Khusus.<br />
</span></span></td></tr>
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</div><div style="text-align: left;"></div><div style="text-align: justify;"><span class="Apple-style-span" style="font-family: Times;">TATA CARA USUL PEMERIKSAAN KHUSUS BOTTOM UP</span></div><span class="Apple-style-span" style="font-family: Verdana; font-size: 11px;"><table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">1.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Usul Pemeriksaan Khusus harus didasarkan pada analisis risiko.</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">2.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Analisis risiko dibuat oleh Account Representative dan disetujui oleh Kepala Seksi Pengawasan dan Konsultasi, selanjutnya disampaikan kepada Kepala UP2.</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">3.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Kepala UP2 selanjutnya menugaskan Kepala Seksi Pemeriksaan membuat Nota Dinas tentang Pembentukan Tim Pembahas Analisis Risiko.</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">4.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Tim Pembahas Analisis Risiko membahas dan menentukan kelayakan analisis risiko untuk menjadi usulan Pemeriksaan Khusus.</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">5.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Tim Pembahas Analisis Risiko diketuai oleh Kepala UP2 dan beranggotakan:</span></span><br />
<ol style="list-style-type: lower-alpha; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Kepala Seksi Pengawasan dan Konsultasi selain yang mengusulkan Pemeriksaan Khusus terhadap Wajib Pajak yang bersangkutan;</span></span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Kepala Seksi Pemeriksaan; dan</span></span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">1 (satu) atau lebih Pejabat Fungsional Pemeriksa Pajak.</span></span></li>
</ol></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">6.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Pejabat Fungsional Pemeriksa Pajak yang menjadi anggota Tim Pembahas Analisis Risiko sebaiknya menjadi bagian dari tim Pemeriksa Pajak yang akan melakukan Pemeriksaan Khusus terhadap Wajib Pajak tersebut.</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">7.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Hasil pembahasan oleh Tim Pembahas Analisis Risiko dituangkan dalam Risalah Hasil Pembahasan Analisis Risiko yang ditandatangani oleh Tim Pembahas Analisis Risiko dengan menggunakan formulir sebagaimana ditetapkan pada Lampiran 23.</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">8.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Hasil pembahasan oleh Tim Pembahas Analisis Risiko ditindaklanjuti sebagai berikut:</span></span><br />
<ol style="list-style-type: lower-alpha; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">dalam hal usulan analisis risiko disetujui, usulan Pemeriksaan Khusus disampaikan kepada Kepala Kanwil DJP dan harus dilampiri dengan analisis risiko dan Risalah Hasil Pembahasan Analisis Risiko;</span></span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">dalam hal usulan analisis risiko tidak disetujui, Account Representative dapat mengusulkan kembali analisis risiko Wajib Pajak tersebut dengan mempertimbangkan masukan-masukan dari Tim Pembahas Analisis Risiko; atau</span></span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">dalam hal pada usulan analisis risiko terdapat indikasi tindak pidana perpajakan maka analisis risiko tersebut disampaikan kepada Kepala Kanwil DJP untuk ditindaklanjuti sesuai dengan ketentuan yang berlaku.</span></span></li>
</ol></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">9.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Usulan Pemeriksaan Khusus terhadap Wajib Pajak sebagaimana dimaksud dalam Pasal 17C dan Pasal 17D Undang-Undang KUP, dan Pengusaha Kena Pajak berisiko rendah sebagaimana dimaksud dalam Pasal 9 ayat (4c) Undang-Undang PPN dan PPnBM, yang telah menerima pengembalian pendahuluan kelebihan pembayaran pajak harus dilampiri bukti pendukung yang memperkuat alasan pemeriksaan.</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">10.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Dalam hal data dan/atau informasi pada analisis risiko hanya mencakup satu atau beberapa jenis pajak, maka ditentukan sebagai berikut:</span></span><br />
<table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">a.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">apabila data dan/atau informasi tersebut merupakan keterangan lain yang konkret sebagaimana dimaksud dalam Pasal 13 Undang-Undang KUP maka informasi tersebut tidak perlu diusulkan Pemeriksaan Khusus, namun dapat langsung ditindaklanjuti dengan penerbitan Surat Ketetapan Pajak Kurang Bayar (SKPKB) berdasarkan penelitian sebagaimana dimaksud dalam </span></span><a href="http://ortax.org/ortax/?mod=aturan&page=show&id=13020" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-decoration: underline;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Peraturan Pemerintah Nomor 80 Tahun 2007</span></span></a><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">;</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">b.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">apabila data dan/atau informasi tersebut tidak termasuk keterangan lain sebagaimana dimaksud pada huruf a dan perlu ditindaklanjuti dengan Pemeriksaan Khusus maka usul Pemeriksaan Khusus dilakukan dengan ketentuan sebagai berikut: </span></span><br />
<table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">1)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">dalam hal data dan/atau informasi tersebut terdapat pada UP2 Domisili, berlaku ketentuan:</span></span><br />
<table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">a)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">apabila data dan/informasi tersebut merupakan data dan/atau informasi untuk Tahun Pajak berjalan maka dapat diusulkan Pemeriksaan Khusus atas satu atau beberapa jenis pajak untuk Tahun Pajak tersebut; atau</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">b)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">apabila data dan/atau informasi tersebut merupakan data dan/atau informasi untuk tahun-tahun pajak sebelumnya maka diusulkan Pemeriksaan Khusus untuk seluruh jenis pajak (all taxes).</span></span></td></tr>
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<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">2)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">dalam hal data dan/atau informasi tersebut terdapat pada UP2 Lokasi maka Kepala UP2 Lokasi dapat mengusulkan Pemeriksaan Khusus atas satu atau beberapa jenis pajak untuk Tahun Pajak berjalan maupun untuk tahun-tahun pajak sebelumnya.</span></span></td></tr>
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<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">11.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Dalam hal UP2 Lokasi mengusulkan Pemeriksaan Khusus satu atau beberapa jenis pajak sebagaimana dimaksud pada angka 10 huruf b angka 2), berlaku ketentuan sebagai berikut:</span></span><br />
<table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">a.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">dalam hal usulan Pemeriksaan Khusus oleh UP2 Lokasi dilakukan atas satu atau beberapa jenis pajak untuk Tahun Pajak berjalan, setelah usulan tersebut disetujui oleh Kepala Kanwil DJP atasannya maka Kepala UP2 Lokasi harus mengirimkan fotokopi data dan/atau informasi yang menjadi dasar dilakukannya Pemeriksaan Khusus kepada UP2 Domisili; dan </span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">b.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">dalam hal usulan Pemeriksaan Khusus oleh UP2 Lokasi dilakukan atas satu atau beberapa jenis pajak untuk tahun-tahun pajak sebelumnya maka pada saat usulan tersebut dikirim kepada Kepala Kanwil DJP atasannya, Kepala UP2 Lokasi harus mengirimkan fotokopi data dan/atau informasi yang menjadi dasar usulan Pemeriksaan Khusus tersebut kepada Kepala UP2 Domisili.</span></span></td></tr>
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<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">12.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Dalam hal UP2 Domisili menerima data dan/atau informasi dari UP2 Lokasi sebagaimana dimaksud pada angka 11, berlaku ketentuan sebagai berikut:</span></span><br />
<table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">a.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">apabila data dan/atau informasi yang diterima merupakan data dan/atau informasi untuk Tahun Pajak berjalan maka tindak lanjutnya ditentukan sebagai berikut:</span></span><br />
<table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">1)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">data dan/atau informasi tersebut harus disimpan (sebagai bahan masukan untuk profil Wajib Pajak) sampai dengan Wajib Pajak menyampaikan SPT Tahunan PPh untuk Tahun Pajak yang terkait dengan data dan/atau informasi dimaksud;</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">2)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">setelah Wajib Pajak menyampaikan SPT Tahunan PPh untuk Tahun Pajak dimaksud, Kepala UP2 Domisili harus melakukan penelitian atas data/informasi tersebut dan SPT Tahunan PPh Wajib Pajak;</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">3)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">dalam hal berdasarkan penelitian tersebut terdapat potensi pajak maka terhadap Wajib Pajak dilakukan prosedur himbauan dan konseling; dan</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">4)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">dalam hal Wajib Pajak tidak atau tidak sepenuhnya memenuhi himbauan dan konseling sebagaimana dimaksud dalam angka 3), terhadap Wajib Pajak dibuat analisis risiko untuk selanjutnya ditindaklanjuti dengan ketentuan yang diatur dalam Surat Edaran ini:</span></span></td></tr>
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<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">b.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">apabila data dan/atau informasi yang diterima merupakan data dan/atau informasi untuk tahun-tahun pajak sebelumnya maka tindak lanjutnya ditentukan sebagai berikut:</span></span><br />
<table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 99%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">1)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Kepala UP2 Domisili harus melakukan penelitian atas data/informasi tersebut dan SPT Tahunan PPh Wajib Pajak;</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">2)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">dalam hal berdasarkan penelitian tersebut terdapat potensi pajak maka terhadap Wajib Pajak dilakukan prosedur himbauan dan konseling;</span></span></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">3)</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">dalam hal Wajib Pajak tidak atau tidak sepenuhnya memenuhi himbauan dan konseling sebagaimana dimaksud dalam angka 2) maka terhadap Wajib Pajak dibuat analisis risiko untuk selanjutnya ditindak lanjuti dengan ketentuan yang diatur dalam Surat Edaran ini;</span></span></td></tr>
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<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">c.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">dalam hal UP2 Domisili melakukan Pemeriksaan Khusus all taxes terkait dengan adanya data dan/atau informasi dari UP2 Lokasi sebagaimana dimaksud pada huruf a dan huruf b, Kepala UP2 Domisili harus meminta kepada Kepala UP2 Lokasi untuk melakukan Pemeriksaan Lokasi sepanjang UP2 Lokasi belum melakukan pemeriksaan.</span></span></td></tr>
</tbody></table></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">13.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Usul Pemeriksaan Khusus dilakukan dengan menggunakan formulir sebagaimana ditetapkan pada Lampiran 24 dan dilampiri dengan:</span></span><br />
<ol style="list-style-type: lower-alpha; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Analisis risiko dengan menggunakan formulir sebagaimana ditetapkan pada Lampiran 24.1; dan</span></span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Risalah Hasil Pembahasan Analisis Risiko.</span></span></li>
</ol></td></tr>
<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">14.</span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Administrasi terkait usulan Pemeriksaan Khusus, termasuk analisis risiko dan Risalah Hasil Pembahasan Analisis Risiko dilakukan oleh Seksi Pemeriksaan.</span></span></td></tr>
</tbody></table></span><br />
<div style="text-align: justify;"><br />
</div><div style="text-align: left;"></div><div style="text-align: justify;"><span class="Apple-style-span" style="font-family: Times;">TATA CARA INSTRUKSI PEMERIKSAAN KHUSUS TOP DOWN</span></div><span class="Apple-style-span" style="font-family: Verdana; font-size: 11px;"><ol style="list-style-type: decimal; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Instruksi Pemeriksaan Khusus dapat diterbitkan oleh Direktur Pemeriksaan dan Penagihan atau Kepala Kanwil DJP dan dilakukan dengan alasan sebagaimana dimaksud pada huruf B angka 3 dan angka 4.</span></span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Instruksi Pemeriksaan Khusus karena analisis risiko secara manual yang dibuat oleh Direktorat Pemeriksaan dan Penagihan diterbitkan berdasarkan usulan dari Kepala Sub Direktorat di lingkungan Direktorat Pemeriksaan dan Penagihan atau berdasarkan perintah dari Direktur Pemeriksaan dan Penagihan.</span></span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Instruksi Pemeriksaan Khusus dari Kepala Kanwil DJP dengan alasan sebagaimana dimaksud pada huruf B angka 3 diterbitkan dengan menggunakan formulir sebagaimana ditetapkan pada Lampiran 28.</span></span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Instruksi Pemeriksaan Khusus dari Direktur Pemeriksaan dan Penagihan dengan alasan sebagaimana dimaksud pada huruf B angka 4 butir a dan butir b diterbitkan dengan menggunakan formulir sebagaimana ditetapkan pada Lampiran 29.</span></span></li>
<li style="margin-bottom: 5px; margin-left: 40px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify;"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-family: Times, 'Times New Roman', serif;">Instruksi Pemeriksaan Khusus dari Direktur Pemeriksaan dan Penagihan dengan alasan sebagaimana dimaksud pada huruf B angka 4 butir c dilakukan dengan menggunakan formulir sebagaimana ditetapkan pada Lampiran 30 dan Lampiran 30.1.</span></span></li>
</ol></span><br />
<div style="text-align: justify;"><br />
</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">Dalam hal Penyelesaian Usulan Pemeriksaan ini, saya juga akan membahas mengenai penyelesaian usulan pemeriksaan yang ada di KPP maupun di lingkup Kantor Wilayah.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;"><span class="Apple-style-span" style="font-size: small;">A. Tata Cara Penyelesaian Usulan Pemeriksaan di Kantor Pelayanan Pajak</span></div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;"> Formulir yang digunakan dalam proses ini adalah Surat Usulan Wajib Pajak yang akan diperiksa dari para Ketua Kelompok Fungsional Pemeriksa Pajak dan/atau Kepala Seksi Pengawasan dan Konsultasi.</div><div style="text-align: left;"></div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">1.Kepala Seksi Pemeriksaan menerima usulan Wajib Pajak yang akan diperiksa dari para Ketua Kelompok Fungsional Pemeriksa Pajak, Seksi Pengawasan dan Konsultasi (SOP Tata Cara Pelaksanaan Penelitian dan Analisi Kepatuhan Material Wajib Pajak), Seksi Pelayanan (SOP Tata Cara Penghapusan NPWP), Seksi Penagihan (SOP Tata Cara Penyelesaian Usulan Pemeriksaan dalam Rangka Penagihan Pajak), Seksi Ekstensifikasi (SOP Tata Cara Penerbitan Daftar Nominatif Usulan SP3 PSL Ekstensifikasi) kemudian menyerahkannya kepada Pelaksana Seksi Pemeriksaan.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">2. Pelaksana Seksi Pemeriksanaan membuat konsep Daftar Nominatif Wajib Pajak dan menyerahkan kepada Kepala Seksi Pemeriksaan.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">3. Kepala Seksi Pemeriksaan meneliti dan memaraf konsep Daftar Nominatif Wajib Pajak yang Diusulkan untuk Dilakukan Pemeriksaan serta meneruskan kepada Kepala Kantor Pelayanan Pajak.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">4.Kepala Kantor Pelayanan Pajak menyetujui dan menandatangani Daftar Nominatif Wajib Pajak yang Diusulkan untuk Dilakukan Pemeriksaan selanjutnya meneruskan kepada Kepala Seksi Pemeriksaan.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">5.Kepala Seksi Pemeriksaan menerima Daftar Nominatif Wajib Pajak yang Diusulkan untuk Dilakukan Pemeriksaan dan menugaskan Pelaksana untuk mengadministrasikan dan mengirimkan daftar yang dimaksud.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">6.Pelaksana Seksi Pemeriksaan menatausahakan dan mengirimkan Daftar Nominatif Wajib Pajak yang diusulkan untuk dilakukan pemeriksaan kepada Kepala Kantor Wilayah Direktorat Jenderal Pajak dan/atau Direktur Jenderal Pajak melalui Subbagian Umum (SOP Tata Cara Penyampaian Dokumen di KPP).</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">7.Proses selesai.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">B. Tata Cara Penyelesaian Usulan Pemeriksaan di Kantor Wilayah</div><div style="text-align: justify;"><br />
</div><div style="text-align: left;"></div><div style="text-align: justify;"> Formulir yang Digunakan adalah Daftar Nominatif Wajib Pajak yang Diusulkan untuk Dilakukan Pemeriksaan dan Surat Usulan Pemeriksaan sedangkan Dokumen yang Dihasilkan adalah Lembar Penugasan Pemeriksaan (LP2) dan Daftar Alokasi.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">Prosedur kerja:</div><div style="text-align: justify;"><br />
</div><div style="text-align: left;"></div><div style="text-align: justify;">1.Kepala Kantor Wilayah mendisposisi Surat Usulan Pemeriksaan dan Daftar Nominatif Wajib Pajak yang Diusulkan untuk Dilakukan Pemeriksaan kepada Kepala Bidang Pemeriksaan, Penyidikan dan Penagihan.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">2.Kepala Bidang Pemeriksaan, Penyidikan dan Penagihan menerima disposisi dari Kepala Kantor Wilayah kemudian menugaskan Kepala Seksi Bimbingan Pemeriksaan untuk mengumpulkan bahan dalam rangka penelitian tunggakan pajak.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">3.Kepala Seksi Bimbingan Pemeriksaan menugaskan Pelaksana Seksi Bimbingan Pemeriksaan untuk mengumpulkan bahan dalam rangka penelitian tunggakan pajak, dan membahas usulan pelaksanaan pemeriksaan bersama Kepala Bidang Pemeriksaan, Penyidikan dan Penagihan.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">4.Pelaksana Seksi Bimbingan Pemeriksaan membuat konsep LP2 dan Daftar kemudian menyerahkannya kepada Kepala Seksi Bimbingan Pemeriksaan.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">5.Kepala Seksi Bimbingan Pemeriksaan memaraf konsep LP2 dan Daftar Alokasi kemudian menyampaikan kepada Kepala Bidang Pemeriksaan, Penyidikan dan Penagihan.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">6.Kepala Bidang Pemeriksaan, Penyidikan dan Penagihan memaraf konsep LP2 dan Daftar Alokasi serta menyampaikan kepada Kepala Kantor Wilayah.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">7.Kepala Kantor Wilayah menandatangani konsep LP2 dan Daftar.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">8.Pelaksana Seksi Bimbingan Pemeriksaan menatausahakan LP2 dan Daftar Alokasi dan menyampaikannya ke Bagian Umum untuk dikirim ke Kantor Pelayanan Pajak terkait dengan SOP Penyampaian Dokumen di Kanwil.</div><div style="text-align: justify;"><br />
</div><div style="text-align: justify;">9. Proses selesai.<br />
<br />
<br />
Sumber: <span class="Apple-style-span" style="font-family: Verdana; font-size: 11px;">SE - 85/PJ/2011, SOP DJP 2009</span></div><br />
<br />
<div style="text-align: justify;"><br />
</div><br />
<div style="text-align: justify;"><br />
</div><div style="text-align: justify;"><br />
</div><br />
</div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com0tag:blogger.com,1999:blog-8528176785179978931.post-68553624241404951842012-06-19T21:08:00.003+07:002012-08-29T12:06:17.902+07:00PEER REVIEW (PENELAAHAN SEJAWAT)<div align="center" class="MsoNormal" style="line-height: 12.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"><span class="Apple-style-span" style="font-family: Verdana; font-size: 11px;"><span class="Apple-style-span" style="font-size: 16px;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
</span></span><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">1.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Umum<br />
<br />
Penelaahan sejawat (peer review) adalah kegiatan yang dilakukan oleh Direktur Pemeriksaan dan Penagihan atau Kepala Kantor Wilayah DJP guna mendapatkan keyakinan bahwa pelaksanaan kegiatan pemeriksaan pajak telah sesuai dengan standar pemeriksaan serta ketentuan lain di bidang pemeriksaan. Di samping itu, penelaahan sejawat juga dilakukan untuk menilai apakah tertib administrasi pemeriksaan telah dilaksanakan. Hasil penelaahan sejawat akan dijadikan bahan evaluasi kebijakan pemeriksaan dan pembinaan disiplin dan/atau penjatuhan hukuman disiplin sesuai dengan ketentuan yang berlaku.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">2.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Tim Penelaahan Sejawat</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 99%px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">a.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Direktur Pemeriksaan dan Penagihan atau Kepala Kantor Wilayah DJP membentuk Tim Penelaahan Sejawat untuk melakukan penelaahan sejawat.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">b.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Tim Penelaahan Sejawat dibentuk dengan menggunakan Surat Tugas Penelaahan Sejawat sebagaimana ditetapkan dalam Lampiran 1 SE DJP No. 123 Tahun 2010.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">c.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Dalam hal Tim Penelaahan Sejawat dibentuk oleh Direktur Pemeriksaan dan Penagihan, Surat Tugas Penelaahan Sejawat terhadap UP2 ditembuskan kepada Kepala Kantor Wilayah DJP dan Kepala UP2 yang ditelaah sejawat.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt;" valign="top"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">d.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt;" valign="top"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Dalam hal Tim Penelaahan Sejawat dibentuk oleh Kepala Kantor Wilayah DJP, Surat Tugas Penelaahan Sejawat terhadap UP2 ditembuskan kepada Direktur Pemeriksaan dan Penagihan dan Kepala UP2 yang ditelaah sejawat.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">e.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Jumlah anggota Tim Penelaahan Sejawat termasuk ketua tim, adalah maksimal 6 orang, dengan susunan sebagai berikut :</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 90%px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt;"> <div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Susunan Tim Penelaahan Sejawat</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt;"> <div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Direktorat Pemeriksaan dan Penagihan</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt;"> <div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Kantor Wilayah DJP</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt;" valign="top"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Ketua </span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt;" valign="top"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Kepala Sub Direktorat Teknik dan Pengendalian Pemeriksaan</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt;" valign="top"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Kepala Bidang Pemeriksaan Penyidikan dan Penagihan Pajak</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt;" valign="top"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Anggota dapat terdiri dari</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt;" valign="top"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">1. Kepala Seksi;<br />
2. Fungsional Pemeriksa Pajak; dan/atau<br />
3. Pelaksana</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt;" valign="top"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">1. Kepala Seksi;<br />
2. Fungsional Pemeriksa Pajak; dan/atau,<br />
3. Pelaksana </span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
</tbody></table></td> </tr>
</tbody></table></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">3.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pelaksanaan Penelaahan Sejawat</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 99%px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">a.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Penelaahan Sejawat dapat dilakukan terhadap Kantor Wilayah DJP dan/atau UP2.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">b.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Kepala Kantor Wilayah DJP harus melakukan penelaahan sejawat terhadap UP2 sekurang-kurangnya 2 (dua) UP2 dalam satu tahun.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">c.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Penelaahan sejawat dilakukan atas periode Januari s.d Juni, Juli s.d Desember, atau Januari s.d Desember.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">d.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Penelaahan Sejawat terhadap Kantor Wilayah DJP yang dilakukan oleh Tim Penelaah Sejawat Direktorat Pemeriksaan dan Penagihan hanya atas tertib administrasi pemeriksaan yang antara lain meliputi:</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 99%px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">1)</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pelaksanaan reviu;</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">2)</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pelaksanaan penelaahan sejawat;</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">3)</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pemrosesan daftar nominatif wajib pajak yang akan diperiksa;</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">4)</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pemrosesan usulan dan instruksi pemeriksaan khusus;</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 4;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">5)</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pembuatan dan pengiriman laporan rutin; dan</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">6)</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Tertib administrasi lainnya.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
</tbody></table></td> </tr>
<tr style="mso-yfti-irow: 4;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">e.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Penelaahan Sejawat terhadap UP2 dilakukan terkait hal-hal sebagai berikut:</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 99%px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">1)</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Tertib Administrasi Pemeriksaan, yang meliputi antara lain:</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">a.</span><span style="font: 7.0pt "Times New Roman";"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> </span></span></span></span><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Administrasi laporan rutin di bidang pemeriksaan;</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">b.</span><span style="font: 7.0pt "Times New Roman";"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> </span></span></span></span><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Penatausahaan Laporan Hasil Pemeriksaan (LHP) dan Kertas Kerja Pemeriksaan (KKP);</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">c.</span><span style="font: 7.0pt "Times New Roman";"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> </span></span></span></span><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Perekaman administrasi dan hasil pemeriksaan ke aplikasi berbasis komputer;</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">d.</span><span style="font: 7.0pt "Times New Roman";"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> </span></span></span></span><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Administrasi pengawasan pemeriksaan; dan</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">e.</span><span style="font: 7.0pt "Times New Roman";"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> </span></span></span></span><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Tertib administrasi lainya.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">2)</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Kinerja Pemeriksaan, yang meliputi antara lain:</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">a.</span><span style="font: 7.0pt "Times New Roman";"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> </span></span></span></span><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Realisasi penyelesaian pemeriksaan dibandingkan rencana penyelesaian pemeriksaan;</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">b.</span><span style="font: 7.0pt "Times New Roman";"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> </span></span></span></span><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Realisasi penerimaan dari pemeriksaan dibandingkan dengan rencana penerimaan dari pemeriksaan;</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">c.</span><span style="font: 7.0pt "Times New Roman";"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> </span></span></span></span><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Ketepatan waktu penyelesaian pemeriksaan terkait permohonan pengembalian kelebihan pembayaran pajak;</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">d.</span><span style="font: 7.0pt "Times New Roman";"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> </span></span></span></span><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Ketepatan waktu penyelesaian pemeriksaan sesuai ketentuan yang berlaku; dan</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">e.</span><span style="font: 7.0pt "Times New Roman";"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> </span></span></span></span><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Kinerja pemeriksaan lainya.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">3)</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Kualitas Pemeriksaan yang meliputi antara lain:</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo3; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">a.</span><span style="font: 7.0pt "Times New Roman";"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> </span></span></span></span><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Kelengkapan formulir, surat, dan daftar yang digunakan dalam pemeriksaan sesuai dengan petunjuk pelaksanaan pemeriksaan yang berlaku;</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo3; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">b.</span><span style="font: 7.0pt "Times New Roman";"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> </span></span></span></span><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Formal penyusunan KKP;</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo3; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">c.</span><span style="font: 7.0pt "Times New Roman";"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> </span></span></span></span><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Formal penyusunan LHP;</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo3; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">d.</span><span style="font: 7.0pt "Times New Roman";"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"> </span></span></span></span><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Materi dalam KKP dan LHP.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Penelaahan atas kualitas pemeriksaan dilakukan dengan cara uji petik atas Laporan Hasil Pemeriksaan yang terbit pada periode penelaahan sejawat.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
</tbody></table></td> </tr>
<tr style="mso-yfti-irow: 5;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">f.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Penelaahan Sejawat terhadap UP2 dapat menggunakan Panduan Hal-Hal yang Ditelaah sebagaimana ditetapkan dalam Lampiran 2 SE DJP No. 123 Tahun 2010.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">g.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Hasil pelaksanaan penelaahan sejawat dituangkan dalam Risalah Temuan Penelaahan Sejawat. Dalam hal pihak yang ditelaah adalah Kantor Wilayah DJP, Risalah Temuan Penelaahan Sejawat ditetapkan dalam Lampiran 3a SE DJP No. 123 Tahun 2010. Dalam hal pihak yang ditelaah adalah UP2, Risalah Temuan Penelaahan Sejawat ditetapkan dalam Lampiran 3b SE DJP No. 123 Tahun 2010.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
</tbody></table></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">4.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pihak yang melakukan penelaahan sejawat menyampaikan Surat Permintaan Tanggapan atas Risalah Temuan Penelaahan Sejawat, sebagaimana ditetapkan dalam Lampiran 4 Surat Edaran Direktur Jenderal Pajak ini, yang dilampiri dengan Risalah Temuan Penelaahan Sejawat kepada pihak yang ditelaah sejawat paling lambat 7 (tujuh) hari kerja setelah berakhirnya pelaksanaan penelaahan sejawat sebagaimana tercantum dalam Surat Tugas Penelaahan Sejawat.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 4;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">5.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pihak yang ditelaah sejawat harus menyampaikan tanggapan tertulis paling lambat 7 (tujuh) hari kerja setelah Surat Permintaan Tanggapan atas Risalah Temuan Penelaahan Sejawat diterima. Apabila dalam jangka waktu 7 (tujuh) hari kerja Pihak yang ditelaah sejawat tidak memberikan tanggapan, maka pihak yang ditelaah sejawat dianggap menerima temuan Tim Penelaahan Sejawat.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 5;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">6.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pelaporan Penelaahan Sejawat</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 99%px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">a.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Berdasarkan Risalah Temuan Penelaahan Sejawat dan tanggapan pihak yang ditelaah sejawat, Tim Penelaahan Sejawat harus menyusun dan menyampaikan Laporan Telaahan Sejawat kepada Direktur Pemeriksaan dan Penagihan atau Kepala Kantor Wilayah DJP (sesuai dengan pemberi tugas) untuk mendapatkan persetujuan paling lambat 7 (tujuh) hari kerja setelah surat tanggapan pihak yang ditelaah sejawat diterima. Dalam hal pihak yang ditelaah adalaha Kantor Wilayah DJP, Laporan Telaahan Sejawat ditetapkan dalam Lampiran 5a SE DJP No. 123 Tahun 2010. Dalam hal pihak yang ditelaah adalah UP2, Laporan Telaahan Sejawat ditetapkan dalam Lampiran 5b SE DJP No. 123 Tahun 2010.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">b.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Laporan Telaahan Sejawat sebagaimana dimaksud pada huruf a memuat:</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 99%px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">1)</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Risalah temuan penelaahan sejawat;</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">2)</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Tanggapan Pihak yang ditelaah sejawat;</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">3)</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Kesimpulan, yang berisi ikhtisar temuan/permasalahan hasil penelaahan sejawat yang masih harus ditindaklanjuti setelah mempertimbangkan tanggapan pihak yg ditelaah sejawat.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
</tbody></table></td> </tr>
</tbody></table></td> </tr>
<tr style="mso-yfti-irow: 6;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">7.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Tindak Lanjut Hasil Penelaahan Sejawat</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 99%px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">a.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Dalam hal penelaahan sejawat:</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 99%px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">1)</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">dilakukan oleh Direktur Pemeriksaan dan Penagihan, Direktur Pemeriksaan dan Penagihan mengirimkan Surat Permintaan Tindak Lanjut Hasil Penelaahan Sejawat, sebagaimana ditetapkan dalam Lampiran 6 Surat Edaran Direktur Jenderal Pajak ini, kepada Kepala Kantor Wilayah DJP atau Kepala UP2 untuk menindaklanjuti hasil penelaahan sejawat sesuai dengan ketentuan yang berlaku. Dalam hal pihak yang ditelaah sejawat adalah UP2, Direktur Pemeriksaan dan Penagihan mengirimkan tembusan surat tersebut kepada Kepala Kantor Wilayah DJP.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">2)</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">dilakukan oleh Kepala Kantor Wilayah DJP, Kepala Kantor Wilayah DJP mengirimkan Surat Permintaan Tindak Lanjut Hasil Penelaahan Sejawat, sebagaimana ditetapkan dalam Lampiran 6 Surat Edaran Direktur Jenderal Pajak ini, kepada Kepala UP2 untuk menindaklanjuti hasil penelaahan sejawat sesuai dengan ketentuan yang berlaku dan mengirimkan tembusan surat tersebut kepada Direktur Pemeriksaan dan Penagihan.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
</tbody></table></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">b.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Dalam hal hasil penelahaan sejawat memberikan indikasi pelanggaran disiplin, maka Kepala Kantor Wilayah DJP atau Kepala UP2 harus menindaklanjutinya sesuai dengan ketentuan sebagaimana yang diatur dalam Peraturan Pemerintah Nomor 53 Tahun 2010 tentang Disiplin Pegawai Negeri Sipil.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">c.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Selaku pihak yang ditelaah sejawat oleh Direktur Pemeriksaan dan Penagihan, Kepala Kantor Wilayah DJP atau Kepala UP2 harus mengirimkan laporan hasil tindak lanjut atas temuan penelaahan sejawat kepada Direktur Pemeriksaan dan Penagihan paling lambat 1 (satu) bulan sejak Surat Permintaan Tindak Lanjut atas Hasil Penelaahan Sejawat diterima.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">d.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Selaku pihak yang ditelaah sejawat oleh Kepala Kantor Wilayah DJP, Kepala UP2 harus mengirimkan laporan hasil tindak lanjut atas temuan penelaahan sejawat kepada Kepala Kantor Wilayah DJP, paling lambat 1 (satu) bulan sejak Surat Permintaan Tindak Lanjut Hasil Penelaahan Sejawat diterima dengan tembusan kepada Direktur Pemeriksaan dan Penagihan.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
</tbody></table></td> </tr>
<tr style="mso-yfti-irow: 7;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">8.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Tata Cara Pembentukan Tim Penelaahan Sejawat dan Pelaksanaan Penelaahan Sejawat oleh Kantor Pusat DJP sebagaimana ditetapkan dalam Lampiran 7 SE DJP No. 123 Tahun 2010.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 8;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">9.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Tata Cara Pembentukan Tim Penelaahan Sejawat dan Pelaksanaan Penelaahan Sejawat oleh Kantor Wilayah DJP sebagaimana ditetapkan dalam Lampiran 8 SE DJP No. 123 Tahun 2010.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 9;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">10.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Tata Cara Tindak Lanjut Hasil Penelaahan Sejawat di Kantor Wilayah DJP sebagaimana ditetapkan dalam Lampiran 9 SE DJP No. 123 Tahun 2010.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
<tr style="mso-yfti-irow: 10; mso-yfti-lastrow: yes;"> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 26.25pt;" valign="top" width="35"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">11.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> <td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt; width: 990.75pt;" valign="top" width="1321"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Tata Cara Tindak Lanjut Hasil Penelaahan Sejawat di Kantor Pelayanan Pajak sebagaimana ditetapkan dalam Lampiran 10 SE DJP No. 123 Tahun 2010.</span><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><o:p></o:p></span></span></div></td> </tr>
</tbody></table></span><br />
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</div><table border="0" cellpadding="0" cellspacing="0" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; width: 100%;"><tbody style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
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<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
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<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
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<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
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<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
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<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
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<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
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<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
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<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
</span></span></span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
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<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
</span></span></span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
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<tr style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;"><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; vertical-align: top; width: 35px;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
</span></span></span></span></td><td style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 5px; padding-left: 5px; padding-right: 5px; padding-top: 5px; text-align: justify; vertical-align: top; width: 1321px;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><br />
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</tbody></table></div>Moh. Heru Kurniawanhttp://www.blogger.com/profile/16210573411231595955noreply@blogger.com0