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mso-para-margin-right:0in; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0in; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-ansi-language:IN;} </style> <![endif]--> <br /> <div class="separator" style="clear: both; text-align: center;"> <a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg3JAtqVIuhM_OOv2y7Ew40XEb3aj5159gmW8zOu-DV36mp5i_vKrDsJCQQZtPtjHNuHrY2P16dw-GWjLTOT69PgsmIPJKbIzgyMiL2R5XsUZnz73kSoShuyniPKZdxvPtuFdTfcb-7xas/s1600/Photo5796.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="240" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg3JAtqVIuhM_OOv2y7Ew40XEb3aj5159gmW8zOu-DV36mp5i_vKrDsJCQQZtPtjHNuHrY2P16dw-GWjLTOT69PgsmIPJKbIzgyMiL2R5XsUZnz73kSoShuyniPKZdxvPtuFdTfcb-7xas/s1600/Photo5796.jpg" width="320" /></a></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">BAB I</span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">PENDAHULUAN</span></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dalam perkembangan dunia keuangan khususnya perbankan diera tahun 2000-an telah <span style="mso-spacerun: yes;"> </span>memasuki masa kebangkitan dari keterpurukan setelah diera krisis <span style="mso-spacerun: yes;"> </span>ekonomi tahun 1998 yang lalu. Kemajuan ini ditunjukan dunia perbankan melalui jumlah dana yang mampu diserap dari masyarakat dan disalurkan kembali kemasyarakat terus meningkat dengan diiringi kualitas yang makin baik pula.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn1" name="_ftnref1" style="mso-footnote-id: ftn1;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[1]</span></span></span></span></a></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dengan adanya uang, maka Pemerintah baik pemerintah Pusat Daerah, Kota/Provinsi memberikan pajak kepada setiap perusahaan baik perusahaan berbentuk Perseroan ataupun CV dan lain sebagainya. Yang semuanya itu untuk memberikan kesejahteraan kepada masyarakat agar merata dan sama-sama merasakan hidup nikmat tanpa ada beban.</span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dari latar belakang diatas, maka disini penulis akan menjelaskan sebuah makalah yang berjudul tentang dasar-dasar perpajakan yangman sudah penulis rangkum secara sedemikian rupa agar mudah untuk dimengerti dan mudah untuk dipahami.</span></div> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" /> </span></b> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">BAB II</span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">PEMBAHASAN</span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">DASAR-DASAR PERPAJAKAN</span></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-indent: -.25in;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">DEFINISI DAN UNSUR PAJAK</span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Definisi atau pengertian pajak menurut Rachmat Soemitro adalah sebagai berikut:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak adalah iuran rakyat kepada kas negara berdasarkan undang-undang (yang dapat dipaksakan) dengan tiada mendapat jasa timbal (kontraprestasi) yang langsung dapat ditunjukan dan yang digunakan untuk membayar pengeluaran umum.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn2" name="_ftnref2" style="mso-footnote-id: ftn2;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[2]</span></span></span></span></a></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sedangkan menurut Suyadmi (tt) mengartikan pajak sebagai hak untuk mengusahakan sesuatu dengan membayar sewa kepada negara.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn3" name="_ftnref3" style="mso-footnote-id: ftn3;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[3]</span></span></span></span></a> dari definisi pajak tersebut, maka dapat disimpulkan bawha pajak memiliki unsur-unsur sebagai berikut:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Iuran dari rakyat kepada negara. yang berhak memungut pajak hanyalah negara. iuran tersebut berupa uang (bukan barang)</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Berdasarkan undang-undang. Pajak dipungut berdasarkan atau dengan dengan kekuatan undang-undang serta aturan pelaksanaanya</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Tanpa jasa timbal atau kontraprestasi dari negara yang secara langsung dapat ditunjuk. Dalam pembayaran pajak tidak dapat ditunjukan adanya kontraprestasi individual oleh pemerintah</span></div> <div class="MsoListParagraphCxSpLast" style="line-height: normal; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Digunakan untuk membiayai rumah tangga negara, yakni pengeluaran-pengeluaran yang bermanfaat bagi masyarakat luas.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn4" name="_ftnref4" style="mso-footnote-id: ftn4;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[4]</span></span></span></span></a></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dari definisi pajak diatas, maka penulis dapat menarik suatu kesimpulan bahwa yang dimaksud dengan pajak yaitu hak atau kewajiban seseorang untuk membayar kepada negara yang sudah ditentukan besar pokok bayarannya.</span></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-indent: -.25in;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">FUNGSI PAJAK</span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Ada dua macam fungsi pajak diantaranya yaitu fungsi budgetair dan fungsi mengatur <i style="mso-bidi-font-style: normal;">(regulerend)</i> adalah sebagai berikut:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Fungsi Budgetair</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak sebagai sumber dana bagi pemerintah untuk membiayai pengeluaran-pengeluarannya.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Fungsi Mengatur <i style="mso-bidi-font-style: normal;">(regulerend)</i></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak sebagai alat untuk mengatur atau melaksanakan kebijaksanaan pemerintah dalam bidang sosial dan ekonomi.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn5" name="_ftnref5" style="mso-footnote-id: ftn5;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[5]</span></span></span></span></a></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-indent: -.25in;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">SYARAT-SYARAT PEMUNGUTAN PAJAK</span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Agar pemungutan pajak tidak menimbulkan hambatan atau perlawanan, maka pemungutan pajak harus memenuhi syarat sebagai berikut:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pemungutan pajak harus adil (syarat keadilan)</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sesuai dengan tujuan hukum, yaitu mencapai keadilan, undang-undang dan pelaksanaan pemungutan harus adil. Adil dalam perundang-undangan diantaranya mengenakan pajak secara umum dan merata, serta disesuaikan dengan kemampuan masing-masing. Sedang adil dalam pelaksanaanya yakni dengan memberikan hak bagi wajib pajak untuk mengajukan keberatan, penundaan dalam pembayaran dan mengajukan banding kepada Majelis Pertimbangan Pajak.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pemungutan pajak harus berdasarkan undang-undang (syarat Yuridis)</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Di Indonesia, pajak diatur dalam UUD 1945 pasal 23 ayat 2. Hal ini memberikan jaminan hukum untuk menyatakan keadilan, baik bagi negara maupun warganya.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tidak mengganggu perekonomian (syarat ekonomi)</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pemungutan tidak boleh mengganggu kelancaran kegiatan produksi maupun perdagangan, sehingga tidak menimbulkan kelesuan perekonomian masyarakat.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pemungutan pajak harus efisien (syarat finansiil)</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sesuai dengan fungsi budgetair, biaya pemungutan pajak harus dapat ditekan sehingga lebih rendah dari hasil pemungutannya.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sistem pemungutan pajak harus sederhana</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sistem pemungutan yang sederhana akan memudahkan dan mendorong masyarakat dalam memenuhi kewajiban perpajakannya. Syarat ini telah dipenuhi oleh Undang-Undang perpajakan yang baru.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn6" name="_ftnref6" style="mso-footnote-id: ftn6;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[6]</span></span></span></span></a></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-indent: -.25in;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">PENGELOMPOKAN PAJAK</span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l7 level1 lfo5; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Menurut Golongannya</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l11 level1 lfo6; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak langsung</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak langsung yaitu pajak yang harus dipikul sendiri oleh wajib pajak dan tidak dapat dibebankan atau dilimpahkan kepada orang lain. Contohnya pajak penghasilan.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l11 level1 lfo6; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak tidak langsung</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak tidak langsung yaitu pajak yang pada akhirnya dapat dibebankan atau dilimpahkan kepada orang lain. Contohnya pajak pertambahan nilai.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l7 level1 lfo5; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Menurut Sifatnya</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l14 level1 lfo7; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak subjektif</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak subjektif yaitu pajak yang berpangkal atau berdasarkan pada subjeknya, dalam arti memperhatikan keadaan dari wajib pajak. Contohnya pajak penghasilan. </span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l14 level1 lfo7; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak objektif</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak objektif adalah pajak yang berpangkal pada objeknya, tanpa memperhatikan <span style="mso-spacerun: yes;"> </span>keadaan diri wajib pajak. Contohnya pajak pertambahan nilai dan pajak penjualan atas barang mewah.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l14 level1 lfo7; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Menurut lembaga pemungutannya</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l10 level1 lfo8; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak pusat</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak pusat yaitu pajak yang dipungut oleh pemerintah pusat dan digunakan untuk membiayai rumah tangga negara. contoh pajak penghasilan, pajak pertambahan nilai dan pajak penjualan atas barang mewah, dan bea materai </span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l10 level1 lfo8; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak daerah </span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak daerah yaitu suatu pajak yang dipungut oleh Pemerintah Daerah dan digunakan untuk membiayai rumah tangga daerah. Pajak Daerah terdiri dari:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l2 level1 lfo9; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak propinsi contohnya pajak kendaraan bermotor dan pajak bahan bakar kendaraan bermotor</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l2 level1 lfo9; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak Kabupaten/Kota contohnya pajak hotel, pajak restoran, dan pajak hiburan.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn7" name="_ftnref7" style="mso-footnote-id: ftn7;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[7]</span></span></span></span></a></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-indent: -.25in;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">HAMBATAN PEMUNGUTAN PAJAK</span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Hambatan terhadap pemungutan pajak dapat dikelompokan menjadi beberapa kelompok diantaranya adalah sebagai<span style="mso-spacerun: yes;"> </span>berikut:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo10; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perlawanan pasif</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Masyarakat enggan (pasif) membayar pajak, yang dapat disebabkan antara lain:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l9 level1 lfo11; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perkembangan interlektual dan moral masyarakat</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l9 level1 lfo11; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sistem perpajakan yang (mungkin) sulit dipahami masyarakat</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l9 level1 lfo11; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sistem kontrol tidak dapat dilakukan atau dilaksanakan dengan baik.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo10; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perlawanan aktif</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perlawanan aktif meliputi semua usaha dan perbuatan yang secara langsung ditujukan kepada fiskus dengan tujuan untuk menghindari pajak. Bentuknya antara lain sebagai berikut:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l12 level1 lfo12; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tax avoidance, </span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"><span style="mso-spacerun: yes;"> </span>usaha meringankan beban pajak dengan tidak melanggar undang-undang</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l12 level1 lfo12; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tax evasion, </span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">usaha meringankan beban pajak dengan cara melanggar undang-undang (menggelapkan pajak).<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn8" name="_ftnref8" style="mso-footnote-id: ftn8;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[8]</span></span></span></span></a></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-indent: -.25in;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">F.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">TARIF PAJAK</b></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Ada empat macam tarif pajak secara umum diantaranya adalah sebagai berikut seperti:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo13; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif sebanding/proporsional</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif berupa persentase yang tetap, terhadap berapapun jumlah yang dikenai pajak sehingga besarnya pajak yang terutang proporsional terhadap besarnya nilai dikenai pajak.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Contoh:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Unduk penyerahan barang kena pajak di dalam daerah pabean akan dikenakan pajak pertambahan nilai sebesar 10%.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo13; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif tetap</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif berupa jumlah yang tetap (sama) terhadap beberapapun jumlah yang dikenai pajak sehingga besarnya pajak yang terutang tetap.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Contoh:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Besarnya tarif Bea Materai untuk cek dan bilyet giro dengan nilai nominal berapapun adalah Rp. 3.000,-</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo13; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif progresif </span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Persentase tarif yang digunakan semakin besar bila jumlah yang dikenai pajak semakin besar. </span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Contoh:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pasal 17 Undang-Undang Pajak Penghasilan untuk Wajib Pajak orang pribadi dalam negeri.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Menurut kenaikan persentase tarifnya, tarif progresif dibagi:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo14; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif progresif progresif <span style="mso-tab-count: 1;"> </span>: kenaikan persentase semakin besar</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo14; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif progresif tetap<span style="mso-tab-count: 1;"> </span>: kenaikan persentase tetap</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo14; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif progresif degresif<span style="mso-tab-count: 1;"> </span>: kenaikan persentase semakin kecil.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo13; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif degresif</span></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Persentase tarif yang digunakan semakin kecil bila jumlah yang dikenai pajak semakin besar.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn9" name="_ftnref9" style="mso-footnote-id: ftn9;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[9]</span></span></span></span></a></span></div> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" /> </span></b> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">BAB III</span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">KESIMPULAN</span></b></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dari pembahasan makalah diatas, maka dapat kami simpulkan bahwa <span style="mso-spacerun: yes;"> </span>Pajak adalah iuran rakyat kepada kas negara berdasarkan undang-undang (yang dapat dipaksakan) dengan tiada mendapat jasa timbal (kontraprestasi) yang langsung dapat ditunjukan dan yang digunakan untuk membayar pengeluaran umum.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sedangkan menurut Suyadmi (tt) mengartikan pajak sebagai hak untuk mengusahakan sesuatu dengan membayar sewa kepada negara. Ada dua macam fungsi pajak diantaranya yaitu fungsi budgetair dan fungsi mengatur <i style="mso-bidi-font-style: normal;">(regulerend)</i> adalah sebagai berikut:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l13 level1 lfo15; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Fungsi Budgetair</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak sebagai sumber dana bagi pemerintah untuk membiayai pengeluaran-pengeluarannya.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l13 level1 lfo15; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Fungsi Mengatur <i style="mso-bidi-font-style: normal;">(regulerend)</i></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak sebagai alat untuk mengatur atau melaksanakan kebijaksanaan pemerintah dalam bidang sosial dan ekonomi.</span></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" /> </span></b> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">DAFTAR PUSTAKA</span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div class="MsoFootnoteText" style="text-align: justify;"> <br /></div> <div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Kasmir, <i style="mso-bidi-font-style: normal;">Bank dan Lembaga Keuangan Lainnya, </i>(Jakarta: Raja Grafindo Persada, 2013).</span></div> <div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;"> <br /></div> <div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Mardiasmo, <i style="mso-bidi-font-style: normal;">Perpajakan: Edisi Revisi 2011, </i>(Yogyakarta: Andi Offset, 2011).</span></div> <div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;"> <br /></div> <div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Rachmat Soemitro, <i style="mso-bidi-font-style: normal;">Dasar-Dasar Pajak dan Pajak Pendapatan 1994, </i>(Bandung: Eresco, 1992).</span></div> <div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;"> <br /></div> <div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Suyadmi, <i style="mso-bidi-font-style: normal;">Kamus Lengkap Bahasa Indonesia, </i>(Magelang: CV. Tidar Ilmu, tt).</span></div> <div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div style="mso-element: footnote-list;"> <br clear="all" /> <hr align="left" size="1" width="33%" /> <div id="ftn1" style="mso-element: footnote;"> <div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;"> <a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref1" name="_ftn1" style="mso-footnote-id: ftn1;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[1]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> Kasmir, <i style="mso-bidi-font-style: normal;">Bank dan Lembaga Keuangan Lainnya, </i>(Jakarta: Raja Grafindo Persada, 2013), hal. 1.</span></div> </div> <div id="ftn2" style="mso-element: footnote;"> <div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;"> <a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref2" name="_ftn2" style="mso-footnote-id: ftn2;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[2]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> Rachmat Soemitro, <i style="mso-bidi-font-style: normal;">Dasar-Dasar Pajak dan Pajak Pendapatan 1994, </i>(Bandung: Eresco, 1992), hal. 1.</span></div> </div> <div id="ftn3" style="mso-element: footnote;"> <div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;"> <a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref3" name="_ftn3" style="mso-footnote-id: ftn3;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[3]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> Suyadmi, <span style="mso-spacerun: yes;"> </span><i style="mso-bidi-font-style: normal;">Kamus <span style="mso-spacerun: yes;"> </span>Lengkap <span style="mso-spacerun: yes;"> </span>Bahasa Indonesia, </i>(Magelang: CV. Tidar Ilmu, tt), hal. 378.</span></div> </div> <div id="ftn4" style="mso-element: footnote;"> <div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;"> <a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref4" name="_ftn4" style="mso-footnote-id: ftn4;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[4]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> Mardiasmo, <span style="mso-spacerun: yes;"> </span><i style="mso-bidi-font-style: normal;">Perpajakan: <span style="mso-spacerun: yes;"> </span>Edisi <span style="mso-spacerun: yes;"> </span>Revisi 2011, <span style="mso-spacerun: yes;"> </span></i>(Yogyakarta: <span style="mso-spacerun: yes;"> </span>Andi <span style="mso-spacerun: yes;"> </span>Offset, 2011), <span style="mso-spacerun: yes;"> </span>hal. 1.</span></div> </div> <div id="ftn5" style="mso-element: footnote;"> <div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;"> <a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref5" name="_ftn5" style="mso-footnote-id: ftn5;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[5]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> <i style="mso-bidi-font-style: normal;">Ibid, </i>hal. 1-2.</span></div> </div> <div id="ftn6" style="mso-element: footnote;"> <div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;"> <a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref6" name="_ftn6" style="mso-footnote-id: ftn6;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[6]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> <i style="mso-bidi-font-style: normal;">Ibid, </i>hal. 2.</span></div> </div> <div id="ftn7" style="mso-element: footnote;"> <div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;"> <a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref7" name="_ftn7" style="mso-footnote-id: ftn7;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[7]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> <i style="mso-bidi-font-style: normal;">Ibid, </i>hal. 6.</span></div> </div> <div id="ftn8" style="mso-element: footnote;"> <div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;"> <a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref8" name="_ftn8" style="mso-footnote-id: ftn8;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[8]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> <i style="mso-bidi-font-style: normal;">Ibid, </i>hal. 8-9.</span></div> </div> <div id="ftn9" style="mso-element: footnote;"> <div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;"> <a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref9" name="_ftn9" style="mso-footnote-id: ftn9;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[9]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> <i style="mso-bidi-font-style: normal;">Ibid, </i>hal. 10.</span></div> </div> </div> </div> BAB I DASAR-DASAR PERPAJAKAN Normal 0 false false false EN-US X-NONE X-NONE Read more » 14 Apr 2014
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mso-para-margin-right:0in; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0in; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-ansi-language:IN;} </style> <![endif]--> <br /> <div class="separator" style="clear: both; text-align: center;"> <a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjb0xfC8mWWPiS8MLD75MBlg6uNp9dy2kKpG6ld16xpdlgsTe0Zcb2o_Tv4Pgrz-1LBAWLjtanhIPGPKTNbuEO0EvkojF1dXsXOo5DNf0eY4ImfWjC3oT09oaawVp2Rj59CjkYadXexKJw/s1600/%25282%2529+ika.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="240" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjb0xfC8mWWPiS8MLD75MBlg6uNp9dy2kKpG6ld16xpdlgsTe0Zcb2o_Tv4Pgrz-1LBAWLjtanhIPGPKTNbuEO0EvkojF1dXsXOo5DNf0eY4ImfWjC3oT09oaawVp2Rj59CjkYadXexKJw/s1600/%25282%2529+ika.jpg" width="320" /></a></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">BAB I</span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">PENDAHULUAN</span></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dalam perkembangan dunia keuangan khususnya perbankan diera tahun 2000-an telah <span style="mso-spacerun: yes;"> </span>memasuki masa kebangkitan dari keterpurukan setelah diera krisis <span style="mso-spacerun: yes;"> </span>ekonomi tahun 1998 yang lalu. Kemajuan ini ditunjukan dunia perbankan melalui jumlah dana yang mampu diserap dari masyarakat dan disalurkan kembali kemasyarakat terus meningkat dengan diiringi kualitas yang makin baik pula.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn1" name="_ftnref1" style="mso-footnote-id: ftn1;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[1]</span></span></span></span></a></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dengan adanya uang, maka Pemerintah baik pemerintah Pusat Daerah, Kota/Provinsi memberikan pajak kepada setiap perusahaan baik perusahaan berbentuk Perseroan ataupun CV dan lain sebagainya. Yang semuanya itu untuk memberikan kesejahteraan kepada masyarakat agar merata dan sama-sama merasakan hidup nikmat tanpa ada beban.</span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dari latar belakang diatas, maka disini penulis akan menjelaskan sebuah makalah yang berjudul tentang dasar-dasar perpajakan yangman sudah penulis rangkum secara sedemikian rupa agar mudah untuk dimengerti dan mudah untuk dipahami.</span></div> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" /> </span></b> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">BAB II</span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">PEMBAHASAN</span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">DASAR-DASAR PERPAJAKAN</span></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-indent: -.25in;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">DEFINISI DAN UNSUR PAJAK</span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Definisi atau pengertian pajak menurut Rachmat Soemitro adalah sebagai berikut:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak adalah iuran rakyat kepada kas negara berdasarkan undang-undang (yang dapat dipaksakan) dengan tiada mendapat jasa timbal (kontraprestasi) yang langsung dapat ditunjukan dan yang digunakan untuk membayar pengeluaran umum.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn2" name="_ftnref2" style="mso-footnote-id: ftn2;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[2]</span></span></span></span></a></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sedangkan menurut Suyadmi (tt) mengartikan pajak sebagai hak untuk mengusahakan sesuatu dengan membayar sewa kepada negara.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn3" name="_ftnref3" style="mso-footnote-id: ftn3;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[3]</span></span></span></span></a> dari definisi pajak tersebut, maka dapat disimpulkan bawha pajak memiliki unsur-unsur sebagai berikut:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Iuran dari rakyat kepada negara. yang berhak memungut pajak hanyalah negara. iuran tersebut berupa uang (bukan barang)</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Berdasarkan undang-undang. Pajak dipungut berdasarkan atau dengan dengan kekuatan undang-undang serta aturan pelaksanaanya</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Tanpa jasa timbal atau kontraprestasi dari negara yang secara langsung dapat ditunjuk. Dalam pembayaran pajak tidak dapat ditunjukan adanya kontraprestasi individual oleh pemerintah</span></div> <div class="MsoListParagraphCxSpLast" style="line-height: normal; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Digunakan untuk membiayai rumah tangga negara, yakni pengeluaran-pengeluaran yang bermanfaat bagi masyarakat luas.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn4" name="_ftnref4" style="mso-footnote-id: ftn4;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[4]</span></span></span></span></a></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dari definisi pajak diatas, maka penulis dapat menarik suatu kesimpulan bahwa yang dimaksud dengan pajak yaitu hak atau kewajiban seseorang untuk membayar kepada negara yang sudah ditentukan besar pokok bayarannya.</span></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-indent: -.25in;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">FUNGSI PAJAK</span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Ada dua macam fungsi pajak diantaranya yaitu fungsi budgetair dan fungsi mengatur <i style="mso-bidi-font-style: normal;">(regulerend)</i> adalah sebagai berikut:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Fungsi Budgetair</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak sebagai sumber dana bagi pemerintah untuk membiayai pengeluaran-pengeluarannya.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Fungsi Mengatur <i style="mso-bidi-font-style: normal;">(regulerend)</i></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak sebagai alat untuk mengatur atau melaksanakan kebijaksanaan pemerintah dalam bidang sosial dan ekonomi.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn5" name="_ftnref5" style="mso-footnote-id: ftn5;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[5]</span></span></span></span></a></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-indent: -.25in;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">SYARAT-SYARAT PEMUNGUTAN PAJAK</span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Agar pemungutan pajak tidak menimbulkan hambatan atau perlawanan, maka pemungutan pajak harus memenuhi syarat sebagai berikut:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pemungutan pajak harus adil (syarat keadilan)</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sesuai dengan tujuan hukum, yaitu mencapai keadilan, undang-undang dan pelaksanaan pemungutan harus adil. Adil dalam perundang-undangan diantaranya mengenakan pajak secara umum dan merata, serta disesuaikan dengan kemampuan masing-masing. Sedang adil dalam pelaksanaanya yakni dengan memberikan hak bagi wajib pajak untuk mengajukan keberatan, penundaan dalam pembayaran dan mengajukan banding kepada Majelis Pertimbangan Pajak.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pemungutan pajak harus berdasarkan undang-undang (syarat Yuridis)</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Di Indonesia, pajak diatur dalam UUD 1945 pasal 23 ayat 2. Hal ini memberikan jaminan hukum untuk menyatakan keadilan, baik bagi negara maupun warganya.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tidak mengganggu perekonomian (syarat ekonomi)</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pemungutan tidak boleh mengganggu kelancaran kegiatan produksi maupun perdagangan, sehingga tidak menimbulkan kelesuan perekonomian masyarakat.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pemungutan pajak harus efisien (syarat finansiil)</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sesuai dengan fungsi budgetair, biaya pemungutan pajak harus dapat ditekan sehingga lebih rendah dari hasil pemungutannya.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sistem pemungutan pajak harus sederhana</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sistem pemungutan yang sederhana akan memudahkan dan mendorong masyarakat dalam memenuhi kewajiban perpajakannya. Syarat ini telah dipenuhi oleh Undang-Undang perpajakan yang baru.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn6" name="_ftnref6" style="mso-footnote-id: ftn6;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[6]</span></span></span></span></a></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-indent: -.25in;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">PENGELOMPOKAN PAJAK</span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l7 level1 lfo5; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Menurut Golongannya</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l11 level1 lfo6; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak langsung</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak langsung yaitu pajak yang harus dipikul sendiri oleh wajib pajak dan tidak dapat dibebankan atau dilimpahkan kepada orang lain. Contohnya pajak penghasilan.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l11 level1 lfo6; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak tidak langsung</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak tidak langsung yaitu pajak yang pada akhirnya dapat dibebankan atau dilimpahkan kepada orang lain. Contohnya pajak pertambahan nilai.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l7 level1 lfo5; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Menurut Sifatnya</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l14 level1 lfo7; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak subjektif</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak subjektif yaitu pajak yang berpangkal atau berdasarkan pada subjeknya, dalam arti memperhatikan keadaan dari wajib pajak. Contohnya pajak penghasilan. </span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l14 level1 lfo7; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak objektif</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak objektif adalah pajak yang berpangkal pada objeknya, tanpa memperhatikan <span style="mso-spacerun: yes;"> </span>keadaan diri wajib pajak. Contohnya pajak pertambahan nilai dan pajak penjualan atas barang mewah.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l14 level1 lfo7; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Menurut lembaga pemungutannya</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l10 level1 lfo8; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak pusat</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak pusat yaitu pajak yang dipungut oleh pemerintah pusat dan digunakan untuk membiayai rumah tangga negara. contoh pajak penghasilan, pajak pertambahan nilai dan pajak penjualan atas barang mewah, dan bea materai </span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l10 level1 lfo8; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak daerah </span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak daerah yaitu suatu pajak yang dipungut oleh Pemerintah Daerah dan digunakan untuk membiayai rumah tangga daerah. Pajak Daerah terdiri dari:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l2 level1 lfo9; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak propinsi contohnya pajak kendaraan bermotor dan pajak bahan bakar kendaraan bermotor</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l2 level1 lfo9; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak Kabupaten/Kota contohnya pajak hotel, pajak restoran, dan pajak hiburan.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn7" name="_ftnref7" style="mso-footnote-id: ftn7;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[7]</span></span></span></span></a></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-indent: -.25in;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">HAMBATAN PEMUNGUTAN PAJAK</span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Hambatan terhadap pemungutan pajak dapat dikelompokan menjadi beberapa kelompok diantaranya adalah sebagai<span style="mso-spacerun: yes;"> </span>berikut:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo10; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perlawanan pasif</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Masyarakat enggan (pasif) membayar pajak, yang dapat disebabkan antara lain:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l9 level1 lfo11; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perkembangan interlektual dan moral masyarakat</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l9 level1 lfo11; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sistem perpajakan yang (mungkin) sulit dipahami masyarakat</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l9 level1 lfo11; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sistem kontrol tidak dapat dilakukan atau dilaksanakan dengan baik.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo10; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perlawanan aktif</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perlawanan aktif meliputi semua usaha dan perbuatan yang secara langsung ditujukan kepada fiskus dengan tujuan untuk menghindari pajak. Bentuknya antara lain sebagai berikut:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l12 level1 lfo12; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tax avoidance, </span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"><span style="mso-spacerun: yes;"> </span>usaha meringankan beban pajak dengan tidak melanggar undang-undang</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l12 level1 lfo12; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tax evasion, </span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">usaha meringankan beban pajak dengan cara melanggar undang-undang (menggelapkan pajak).<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn8" name="_ftnref8" style="mso-footnote-id: ftn8;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[8]</span></span></span></span></a></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-indent: -.25in;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">F.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">TARIF PAJAK</b></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Ada empat macam tarif pajak secara umum diantaranya adalah sebagai berikut seperti:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo13; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif sebanding/proporsional</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif berupa persentase yang tetap, terhadap berapapun jumlah yang dikenai pajak sehingga besarnya pajak yang terutang proporsional terhadap besarnya nilai dikenai pajak.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Contoh:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Unduk penyerahan barang kena pajak di dalam daerah pabean akan dikenakan pajak pertambahan nilai sebesar 10%.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo13; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif tetap</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif berupa jumlah yang tetap (sama) terhadap beberapapun jumlah yang dikenai pajak sehingga besarnya pajak yang terutang tetap.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Contoh:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Besarnya tarif Bea Materai untuk cek dan bilyet giro dengan nilai nominal berapapun adalah Rp. 3.000,-</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo13; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif progresif </span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Persentase tarif yang digunakan semakin besar bila jumlah yang dikenai pajak semakin besar. </span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Contoh:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pasal 17 Undang-Undang Pajak Penghasilan untuk Wajib Pajak orang pribadi dalam negeri.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Menurut kenaikan persentase tarifnya, tarif progresif dibagi:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo14; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif progresif progresif <span style="mso-tab-count: 1;"> </span>: kenaikan persentase semakin besar</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo14; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif progresif tetap<span style="mso-tab-count: 1;"> </span>: kenaikan persentase tetap</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo14; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif progresif degresif<span style="mso-tab-count: 1;"> </span>: kenaikan persentase semakin kecil.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo13; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif degresif</span></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Persentase tarif yang digunakan semakin kecil bila jumlah yang dikenai pajak semakin besar.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn9" name="_ftnref9" style="mso-footnote-id: ftn9;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[9]</span></span></span></span></a></span></div> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" /> </span></b> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">BAB III</span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">KESIMPULAN</span></b></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dari pembahasan makalah diatas, maka dapat kami simpulkan bahwa <span style="mso-spacerun: yes;"> </span>Pajak adalah iuran rakyat kepada kas negara berdasarkan undang-undang (yang dapat dipaksakan) dengan tiada mendapat jasa timbal (kontraprestasi) yang langsung dapat ditunjukan dan yang digunakan untuk membayar pengeluaran umum.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sedangkan menurut Suyadmi (tt) mengartikan pajak sebagai hak untuk mengusahakan sesuatu dengan membayar sewa kepada negara. Ada dua macam fungsi pajak diantaranya yaitu fungsi budgetair dan fungsi mengatur <i style="mso-bidi-font-style: normal;">(regulerend)</i> adalah sebagai berikut:</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l13 level1 lfo15; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Fungsi Budgetair</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak sebagai sumber dana bagi pemerintah untuk membiayai pengeluaran-pengeluarannya.</span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l13 level1 lfo15; text-align: justify; text-indent: -.25in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Fungsi Mengatur <i style="mso-bidi-font-style: normal;">(regulerend)</i></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak sebagai alat untuk mengatur atau melaksanakan kebijaksanaan pemerintah dalam bidang sosial dan ekonomi.</span></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" /> </span></b> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">DAFTAR PUSTAKA</span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div class="MsoFootnoteText" style="text-align: justify;"> <br /></div> <div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Kasmir, <i style="mso-bidi-font-style: normal;">Bank dan Lembaga Keuangan Lainnya, </i>(Jakarta: Raja Grafindo Persada, 2013).</span></div> <div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;"> <br /></div> <div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Mardiasmo, <i style="mso-bidi-font-style: normal;">Perpajakan: Edisi Revisi 2011, </i>(Yogyakarta: Andi Offset, 2011).</span></div> <div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;"> <br /></div> <div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Rachmat Soemitro, <i style="mso-bidi-font-style: normal;">Dasar-Dasar Pajak dan Pajak Pendapatan 1994, </i>(Bandung: Eresco, 1992).</span></div> <div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;"> <br /></div> <div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;"> <span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Suyadmi, <i style="mso-bidi-font-style: normal;">Kamus Lengkap Bahasa Indonesia, </i>(Magelang: CV. Tidar Ilmu, tt).</span></div> <div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div style="mso-element: footnote-list;"> <br clear="all" /> <hr align="left" size="1" width="33%" /> <div id="ftn1" style="mso-element: footnote;"> <div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;"> <a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref1" name="_ftn1" style="mso-footnote-id: ftn1;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[1]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> Kasmir, <i style="mso-bidi-font-style: normal;">Bank dan Lembaga Keuangan Lainnya, </i>(Jakarta: Raja Grafindo Persada, 2013), hal. 1.</span></div> </div> <div id="ftn2" style="mso-element: footnote;"> <div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;"> <a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref2" name="_ftn2" style="mso-footnote-id: ftn2;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[2]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> Rachmat Soemitro, <i style="mso-bidi-font-style: normal;">Dasar-Dasar Pajak dan Pajak Pendapatan 1994, </i>(Bandung: Eresco, 1992), hal. 1.</span></div> </div> <div id="ftn3" style="mso-element: footnote;"> <div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;"> <a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref3" name="_ftn3" style="mso-footnote-id: ftn3;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[3]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> Suyadmi, <span style="mso-spacerun: yes;"> </span><i style="mso-bidi-font-style: normal;">Kamus <span style="mso-spacerun: yes;"> </span>Lengkap <span style="mso-spacerun: yes;"> </span>Bahasa Indonesia, </i>(Magelang: CV. Tidar Ilmu, tt), hal. 378.</span></div> </div> <div id="ftn4" style="mso-element: footnote;"> <div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;"> <a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref4" name="_ftn4" style="mso-footnote-id: ftn4;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[4]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> Mardiasmo, <span style="mso-spacerun: yes;"> </span><i style="mso-bidi-font-style: normal;">Perpajakan: <span style="mso-spacerun: yes;"> </span>Edisi <span style="mso-spacerun: yes;"> </span>Revisi 2011, <span style="mso-spacerun: yes;"> </span></i>(Yogyakarta: <span style="mso-spacerun: yes;"> </span>Andi <span style="mso-spacerun: yes;"> </span>Offset, 2011), <span style="mso-spacerun: yes;"> </span>hal. 1.</span></div> </div> <div id="ftn5" style="mso-element: footnote;"> <div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;"> <a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref5" name="_ftn5" style="mso-footnote-id: ftn5;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[5]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> <i style="mso-bidi-font-style: normal;">Ibid, </i>hal. 1-2.</span></div> </div> <div id="ftn6" style="mso-element: footnote;"> <div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;"> <a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref6" name="_ftn6" style="mso-footnote-id: ftn6;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[6]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> <i style="mso-bidi-font-style: normal;">Ibid, </i>hal. 2.</span></div> </div> <div id="ftn7" style="mso-element: footnote;"> <div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;"> <a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref7" name="_ftn7" style="mso-footnote-id: ftn7;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[7]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> <i style="mso-bidi-font-style: normal;">Ibid, </i>hal. 6.</span></div> </div> <div id="ftn8" style="mso-element: footnote;"> <div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;"> <a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref8" name="_ftn8" style="mso-footnote-id: ftn8;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[8]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> <i style="mso-bidi-font-style: normal;">Ibid, </i>hal. 8-9.</span></div> </div> <div id="ftn9" style="mso-element: footnote;"> <div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;"> <a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref9" name="_ftn9" style="mso-footnote-id: ftn9;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[9]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> <i style="mso-bidi-font-style: normal;">Ibid, </i>hal. 10.</span></div> </div> </div> </div> BAB I DASAR-DASAR PERPAJAKAN Normal 0 false false false EN-US X-NONE X-NONE Read more » 06 Apr 2014