STANers: Pajak Penghasilan

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<span class="Apple-style-span" style="font-size: large;">Soal dan Pembahasan Pajak Penghasilan </span></div>
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<span class="Apple-style-span" style="font-size: x-large;">Sekolah Akuntansi Negara</span></div>
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Halo semuaaa..., kali ini saya akan berbagi soal atau kasus yang sangat super sekaliii yang dapat kita gunakan untuk menambah kemampuan kita dalam mengerjakan soal pajak penghasilan ataupun sekedar pengetahuan bagi kita semua.<br />
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Langsung saja ini soalnya:<br />
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<b><u>KASUS 1<o:p></o:p></u></b></div>
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<b><span style="mso-fareast-font-family: "Arial Narrow";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">      </span></span></span></b><b><u>KETERANGAN
MENGENAI WAJIB PAJAK <o:p></o:p></u></b></div>
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JOKO NGADEMIN, bekerja di PT.
Bantulah Kami Apa Adanya, Tbk, dengan <b style="mso-bidi-font-weight: normal;">NPWP
:</b> <b style="mso-bidi-font-weight: normal;">09.320.900.5-411.000</b>. Alamat
tempat tinggal : Jl. Yos Sudarso <span style="mso-spacerun: yes;"> </span>No. 77,
Tangerang. Telp No : 021 – 5321 1212. Sedangkan istrinya, SITI MANASIN<span style="mso-spacerun: yes;">  </span>(<b style="mso-bidi-font-weight: normal;">NPWP:
09.320.900.5-411.001</b>) bekerja di PT. Kami Bantu Seadanya.<o:p></o:p></div>
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Anggota keluarganya yang
menjadi tanggungan sepenuhnya adalah sebagai berikut :<o:p></o:p></div>
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<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">        
</span></span></span>Anak Kandung<span style="mso-tab-count: 1;">     </span>:
1. Michael Adam Dan Michele Manaz (kembar, lahir tanggal 17 Januari 20<span lang="EN-US" style="mso-ansi-language: EN-US;">10</span>)<o:p></o:p></div>
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<span style="mso-tab-count: 3;">                                        </span><span style="mso-spacerun: yes;">  </span>2. Ibrahimovic (lahir 2 Februari 200<span lang="EN-US" style="mso-ansi-language: EN-US;">5</span>) anak angkat dari Nigeria
(Surat Adopsi)<o:p></o:p></div>
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</span></span></span>Ibu Kandung<span style="mso-tab-count: 1;">         </span>:
Ny. Denada (60 tahun), janda pensiunan PNS<span lang="EN-US" style="mso-ansi-language: EN-US;"> (Terima Uang Pensiunan)</span><o:p></o:p></div>
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</span></span></span>Helper<span style="mso-tab-count: 2;">                    </span>:
Inem Nurhaliza <span style="mso-spacerun: yes;"> </span>(17 tahun) dari Malaysia<o:p></o:p></div>
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<b><span style="mso-fareast-font-family: "Arial Narrow";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">      </span></span></span></b><b><u>DATA
TENTANG PENGHASILAN TAHUN 20</u></b><b><u><span lang="EN-US" style="mso-ansi-language: EN-US;">10</span><o:p></o:p></u></b></div>
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<b><span style="mso-fareast-font-family: "Arial Narrow";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">       </span></span></span></b><b><u>PENGHASILAN
SEHUBUNGAN DENGAN PEKERJAAN </u></b><b><u><span style="font-family: "Tahoma","sans-serif";"><span style="mso-spacerun: yes;"> </span></span><o:p></o:p></u></b></div>
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<span style="font-family: "Tahoma","sans-serif";">No.<o:p></o:p></span></div>
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<span style="font-family: "Tahoma","sans-serif";">Uraian<o:p></o:p></span></div>
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<span style="font-family: "Tahoma","sans-serif";">PT. Bantulah Kami AA<o:p></o:p></span></div>
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<span style="font-family: "Tahoma","sans-serif";">(</span><span style="font-family: "Garamond","serif"; mso-bidi-font-family: Garamond;">01.824.255.2-056.000)</span><span style="font-family: "Tahoma","sans-serif";"><o:p></o:p></span></div>
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PT.
  Kami Bantu Seadanya<span style="font-family: "Tahoma","sans-serif";"><o:p></o:p></span></div>
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<span style="font-family: "Garamond","serif"; mso-bidi-font-family: Garamond; mso-bidi-font-weight: bold;">(01.824.605.8-056.000)</span><span style="font-family: "Tahoma","sans-serif";"><o:p></o:p></span></div>
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<span style="font-family: "Tahoma","sans-serif";">1<o:p></o:p></span></div>
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<span style="font-family: "Tahoma","sans-serif";">Penghasilan
  Bruto (baris 9 1721 A1)<o:p></o:p></span></div>
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<span style="font-family: "Tahoma","sans-serif";">144.428.000<o:p></o:p></span></div>
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<span style="font-family: "Tahoma","sans-serif";">119.342.400<o:p></o:p></span></div>
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<span style="font-family: "Tahoma","sans-serif";">2<o:p></o:p></span></div>
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<span style="font-family: "Tahoma","sans-serif";">Pengurang<o:p></o:p></span></div>
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<span style="font-family: "Tahoma","sans-serif";">1.696.000<o:p></o:p></span></div>
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<span style="font-family: "Tahoma","sans-serif";">3.216.000<o:p></o:p></span></div>
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<span style="font-family: "Tahoma","sans-serif";">3<o:p></o:p></span></div>
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<span style="font-family: "Tahoma","sans-serif";">Penghasilan
  Netto (baris 14 1721 A1)<o:p></o:p></span></div>
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<span style="font-family: "Tahoma","sans-serif";">142.732.000<o:p></o:p></span></div>
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<span style="font-family: "Tahoma","sans-serif";">116.126.400<o:p></o:p></span></div>
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<span style="font-family: "Tahoma","sans-serif";">4<o:p></o:p></span></div>
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<span style="font-family: "Tahoma","sans-serif";">PPh
  21 Terutang/Dipotong (baris 21)<o:p></o:p></span></div>
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<span style="height: 4px; left: 0px; margin-left: 75px; margin-top: 7px; mso-ignore: vglayout; position: absolute; width: 82px; z-index: 251657728;"><img height="4" src="file:///C:/Users/SUGENG~1/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" v:shapes="_x0000_s1026" width="82" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Tahoma","sans-serif";">13.637.800</span></b><span style="font-family: "Tahoma","sans-serif";"><s>18.033.000</s><o:p></o:p></span></div>
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<span style="font-family: "Tahoma","sans-serif";">11.981.500<o:p></o:p></span></div>
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<b><span style="mso-fareast-font-family: "Arial Narrow";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">       </span></span></span></b><b><u>PENGHASILAN
LAIN</u><span style="mso-tab-count: 1;">                                                                        </span><u>Penghasilan
Bruto<o:p></o:p></u></b></div>
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a. <span style="mso-tab-count: 1;"> </span>Bunga Deposito dari BNI 46<span style="mso-tab-count: 2;">                        </span><span style="mso-tab-count: 1;">                </span><span style="mso-tab-count: 1;">                </span>=
Rp.<span style="mso-spacerun: yes;">  </span>4.000.000,-<span style="mso-tab-count: 1;">                </span><o:p></o:p></div>
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b. <span style="mso-tab-count: 1;"> </span>Hadiah undian “DURIAN RUNTUH BNI ! ”<span style="mso-tab-count: 1;">               </span><span style="mso-tab-count: 2;">                                </span>=
Rp.<span style="mso-spacerun: yes;">  </span>7.500.000,-<span style="mso-tab-count: 1;">                </span><o:p></o:p></div>
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c. <span style="mso-tab-count: 1;">  </span>Menerima warisan (rumah) dari kakek<span style="mso-tab-count: 1;">      </span><span style="mso-tab-count: 2;">                                </span>=
Rp. 250.000.000,-<span style="mso-tab-count: 1;">            </span><o:p></o:p></div>
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d. <span style="mso-tab-count: 1;"> </span>Menerima klaim asuransi kesehatan<span style="mso-tab-count: 3;">                                         </span>= Rp. 230.000.000,-<span style="mso-tab-count: 1;">            </span><o:p></o:p></div>
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e. <span style="mso-tab-count: 1;"> </span>Menjual rumah<span style="mso-tab-count: 2;">                               </span><span style="mso-tab-count: 3;">                                                </span>=
Rp. 200.000.000,-<o:p></o:p></div>
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<span lang="EN-US" style="mso-ansi-language: EN-US;">f</span>.<span style="mso-tab-count: 1;">    </span>Joko, di Th. 20<span lang="EN-US" style="mso-ansi-language: EN-US;">10</span><span lang="EN-US"> </span><span lang="EN-US" style="mso-ansi-language: EN-US;">pernah sekali</span> menyewakan
mobilnya kepada PT. Suka Sewa (NPWP: <span style="font-family: "Garamond","serif"; mso-bidi-font-family: Garamond;">01.824.607.4-056.000) </span>dg nilai sewa Rp 30
Juta. Dipotong pajak sesuai ketentuan. Ada Bukti Potong.<o:p></o:p></div>
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3. Membayar Zakat langsung
kepada Saudara dekatnya Rp. 5.000.000<o:p></o:p></div>
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<span style="mso-tab-count: 1;">                </span><b><u><o:p></o:p></u></b></div>
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<b><span style="mso-fareast-font-family: "Arial Narrow";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">      </span></span></span></b><b><u>DAFTAR
HARTA S.D. 31 DESEMBER 20</u></b><b><u><span lang="EN-US" style="mso-ansi-language: EN-US;">10</span><o:p></o:p></u></b></div>
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<tr style="height: 12.8pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
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  <div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">No<o:p></o:p></span></b></div>
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<b><span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">Jenis Harta<o:p></o:p></span></b></div>
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  <td style="border-bottom: none; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.0pt; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 88.0pt;" valign="top" width="117">
  <div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">Th. Perolehan<o:p></o:p></span></b></div>
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  <td style="border-bottom: none; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.0pt; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 77.95pt;" valign="top" width="104">
  <div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">Harga Perolehan<o:p></o:p></span></b></div>
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  <td style="border-bottom: none; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.0pt; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 94.4pt;" valign="top" width="126">
  <div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">Keterangan<o:p></o:p></span></b></div>
</td>
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<tr style="height: 12.8pt; mso-yfti-irow: 1;">
  <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 17.6pt;" valign="top" width="23">
  <div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 81.4pt;" valign="top" width="109">
  <div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 88.0pt;" valign="top" width="117">
  <div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 77.95pt;" valign="top" width="104">
  <div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 94.4pt;" valign="top" width="126">
  <div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
 </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 2;">
  <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 17.6pt;" valign="top" width="23">
  <div align="center" class="MsoNormal" style="text-align: center;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">1<o:p></o:p></span></div>
</td>
  <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 81.4pt;" valign="top" width="109">
  <div class="MsoNormal">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">Kas-Setara
  Kas (Deposito/Tabungan)<o:p></o:p></span></div>
</td>
  <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 88.0pt;" valign="top" width="117">
  <div align="center" class="MsoNormal" style="text-align: center;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">2005<o:p></o:p></span></div>
</td>
  <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 77.95pt;" valign="top" width="104">
  <div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";"><span style="mso-spacerun: yes;"> </span>Rp<span style="mso-spacerun: yes;">   </span>120</span><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">.000.000
  <o:p></o:p></span></div>
</td>
  <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 94.4pt;" valign="top" width="126">
  <div class="MsoNormal">
<br /></div>
</td>
 </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 3;">
  <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 17.6pt;" valign="top" width="23">
  <div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">2<o:p></o:p></span></div>
</td>
  <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 81.4pt;" valign="top" width="109">
  <div class="MsoNormal">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">Rumah</span><span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">.<o:p></o:p></span></div>
</td>
  <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 88.0pt;" valign="top" width="117">
  <div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">2010<o:p></o:p></span></div>
</td>
  <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 77.95pt;" valign="top" width="104">
  <div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";"><span style="mso-spacerun: yes;"> </span>Rp </span><span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">2</span><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">50.000.000
  <o:p></o:p></span></div>
</td>
  <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 94.4pt;" valign="top" width="126">
  <div class="MsoNormal">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">(Warisan)</span><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";"><o:p></o:p></span></div>
</td>
 </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 4;">
  <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 17.6pt;" valign="top" width="23">
  <div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">3<o:p></o:p></span></div>
</td>
  <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 81.4pt;" valign="top" width="109">
  <div class="MsoNormal">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">Tanah
  1.000 m2.<o:p></o:p></span></div>
</td>
  <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 88.0pt;" valign="top" width="117">
  <div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">2004<o:p></o:p></span></div>
</td>
  <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 77.95pt;" valign="top" width="104">
  <div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";"><span style="mso-spacerun: yes;"> </span>Rp 500.000.000 <o:p></o:p></span></div>
</td>
  <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 94.4pt;" valign="top" width="126">
  <div class="MsoNormal">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">(Hibah
  Orang Tua) <o:p></o:p></span></div>
</td>
 </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 5;">
  <td style="border-left: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 17.6pt;" valign="top" width="23">
  <div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">4<o:p></o:p></span></div>
</td>
  <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 81.4pt;" valign="top" width="109">
  <div class="MsoNormal">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">Mobil </span><span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">AVANZA.<o:p></o:p></span></div>
</td>
  <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 88.0pt;" valign="top" width="117">
  <div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">2010<o:p></o:p></span></div>
</td>
  <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 77.95pt;" valign="top" width="104">
  <div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">Rp.</span><span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">155</span><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">.000.000<o:p></o:p></span></div>
</td>
  <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 94.4pt;" valign="top" width="126">
  <div class="MsoNormal">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">(Kredit)<o:p></o:p></span></div>
</td>
 </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
  <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 17.6pt;" valign="top" width="23">
  <div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">5</span><span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">6<o:p></o:p></span></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 81.4pt;" valign="top" width="109">
  <div class="MsoNormal">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">Sepeda
  Motor.<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">Peralatan
  Warung.<o:p></o:p></span></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 88.0pt;" valign="top" width="117">
  <div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">2005</span><span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">20</span><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">10<o:p></o:p></span></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 77.95pt;" valign="top" width="104">
  <div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">Rp.</span><span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";"> 1</span><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">5.000.000</span><span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">Rp 25.000.000<o:p></o:p></span></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 94.4pt;" valign="top" width="126">
  <div class="MsoNormal">
<br /></div>
</td>
 </tr>
</tbody></table>
<div class="MsoBodyText" style="margin-left: 63.0pt; text-indent: -9.0pt;">
<br /></div>
<div class="MsoBodyText" style="margin-left: 54.0pt; mso-list: l2 level1 lfo1; tab-stops: list 54.0pt; text-indent: -18.0pt;">
<b><span style="mso-fareast-font-family: "Arial Narrow";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">      </span></span></span></b><b><u>DAFTAR
KEWAJIBAN<o:p></o:p></u></b></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 55.5pt; mso-padding-alt: 0cm 1.5pt 0cm 1.5pt; mso-table-layout-alt: fixed;">
 <tbody>
<tr style="height: 12.8pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
  <td style="border-bottom: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 17.6pt;" valign="top" width="23">
  <div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">No<o:p></o:p></span></b></div>
</td>
  <td style="border-bottom: none; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.0pt; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 183.55pt;" valign="top" width="245">
  <div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">Jenis
  <o:p></o:p></span></b></div>
</td>
  <td style="border-bottom: none; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.0pt; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 51.2pt;" valign="top" width="68">
  <div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">Tahun<o:p></o:p></span></b></div>
</td>
  <td style="border-bottom: none; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.0pt; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 71.2pt;" valign="top" width="95">
  <div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">Jumlah<o:p></o:p></span></b></div>
</td>
  <td style="border-bottom: none; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.0pt; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 98.1pt;" valign="top" width="131">
  <div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">Keterangan<o:p></o:p></span></b></div>
</td>
 </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 1;">
  <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 17.6pt;" valign="top" width="23">
  <div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 183.55pt;" valign="top" width="245">
  <div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">Pinjaman<o:p></o:p></span></b></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 51.2pt;" valign="top" width="68">
  <div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">Perolehan<o:p></o:p></span></b></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 71.2pt;" valign="top" width="95">
  <div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">Pinjaman<o:p></o:p></span></b></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 98.1pt;" valign="top" width="131">
  <div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
 </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
  <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 17.6pt;" valign="top" width="23">
  <div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">1<o:p></o:p></span></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 183.55pt;" valign="top" width="245">
  <div class="MsoNormal">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">Kredit Mobil</span><span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";"> Ke
  PT. ADIRA FINANCE – Jakarta.<o:p></o:p></span></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 51.2pt;" valign="top" width="68">
  <div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">2010<o:p></o:p></span></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 71.2pt;" valign="top" width="95">
  <div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">Rp.</span><span style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-bidi-font-family: "Arial Narrow";">13</span><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; layout-grid-mode: line; mso-ansi-language: EN-US; mso-bidi-font-family: "Arial Narrow";">0.000.000,-<o:p></o:p></span></div>
</td>
  <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 98.1pt;" valign="top" width="131">
  <div class="MsoNormal">
<br /></div>
</td>
 </tr>
</tbody></table>
<div class="MsoBodyText" style="margin-left: 54.0pt;">
<br /></div>
<div class="MsoBodyText" style="margin-left: 54.0pt; mso-list: l2 level1 lfo1; tab-stops: list 54.0pt; text-indent: -18.0pt;">
<b><span style="mso-fareast-font-family: "Arial Narrow";"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";">       </span></span></span></b><b><u>DIMINTA<o:p></o:p></u></b></div>
<div class="MsoBodyText" style="margin-left: 18.0pt; text-indent: 36.0pt;">
Buat
perhitungan PPh atas nama JOKO NGADEMIN Tahun Pajak 20<span lang="EN-US" style="mso-ansi-language: EN-US;">10</span>.<o:p></o:p></div>
<div class="MsoBodyText">
<br /></div>
<div class="MsoNormal" style="text-indent: 18.0pt;">
<b><u>KASUS 2<o:p></o:p></u></b></div>
<div class="MsoBodyText" style="margin-left: 36.0pt;">
Data sama dengan kasus 1,
dengan data tambahan istri Pak Joko seorang notaris dengan pendapatan 500 juta
dengan norma penghitungan penghasilan neto 50%.<o:p></o:p></div>
<div class="MsoBodyText">
<br /></div>
<div class="MsoNormal" style="text-indent: 18.0pt;">
<b><u>KASUS 3<o:p></o:p></u></b></div>
<div class="MsoBodyText" style="margin-left: 36.0pt;">
Data sama dengan kasus 1, istri
Pak Joko memiliki NPWP sendiri.<o:p></o:p></div>
<div class="MsoBodyText">
<br /></div>
<div class="MsoNormal" style="text-indent: 18.0pt;">
<b><u>KASUS 4<o:p></o:p></u></b></div>
<div class="MsoBodyText" style="margin-left: 36.0pt;">
Data sama dengan kasus 2, istri
Pak Joko memiliki NPWP sendiri.<o:p></o:p></div>
<div class="MsoBodyText" style="margin-left: 36.0pt;">
<br /></div>
<div class="MsoBodyText" style="margin-left: 36.0pt;">
<br /></div>
<div class="MsoBodyText" style="margin-left: 36.0pt;">
<br /></div>
<div class="MsoBodyText" style="margin-left: 36.0pt;">
<span class="Apple-style-span" style="color: red;"><span class="Apple-style-span" style="background-color: yellow;">Untuk Pembahasannya silahkan ditunggu yaaaaa..., </span></span></div>
<div class="MsoBodyText" style="margin-left: 36.0pt;">
Beberapa hari lagi saya akan jelaskan, jadi jangan lupa untuk mencarinya melalui menu navigasi atau label, siapa tahu sudah saya pos..</div>
<div class="MsoBodyText" style="margin-left: 36.0pt;">
<br /></div>
<div class="MsoBodyText" style="margin-left: 36.0pt;">
Jika temen-temen masih bingung atau ingin lebih kenal dengan saya bisa bertanya lewat berikut : </div>
<div class="MsoBodyText" style="margin-left: 36.0pt;">
fb------->>> www.facebook.com/sugengdream</div>
<div class="MsoBodyText" style="margin-left: 36.0pt;">
Tw------>>>@sugengrespect4</div>
<div class="MsoBodyText" style="margin-left: 36.0pt;">
email---->>>sugengw07@gmail.com</div>

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