tag:blogger.com,1999:blog-49323936435288282982024-03-13T14:29:53.099-07:00Wildan Baharuddin Akbarwildan baharuddin akbarhttp://www.blogger.com/profile/09644953064503272870noreply@blogger.comBlogger7125tag:blogger.com,1999:blog-4932393643528828298.post-88528996786579626782012-10-03T16:31:00.002-07:002012-11-20T01:48:34.490-08:00CETAK SK PENGURANGAN DAN BUKU PENJAGAAN PENYELESAIAN PERMOHONAN PENGURANGAN PBB PADA APLIKASI SISMIOP<span style="font-family: 'Arial Narrow', sans-serif; line-height: 150%; text-align: justify;">CETAK SK PENGURANGAN</span><br />
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<span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-AU;">Wajib Pajak
mengajukan Pengurangan secara tertulis kepada Kepala Pelayanan Pajak Bumi dan
Bangunan yang menerbitkan SPPT atau SKP dengan mencantumkan besarnya persentase
pengurangan yang diminta.<o:p></o:p></span></div>
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<span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-AU;">Pengurangan
atas Pajak Bumi dan Bangunan diberikan atas pajak terhutang yang tercantum
dalam SPPT dan / atau SKP. Pengajuan permohonan pengurangan tersebut dapat
diajukan dalam jangka waktu selambat – lambatnya 60 ( enam puluh ) hari sejak
tanggal diterimanya SPPT dan / atau SKP.<o:p></o:p></span></div>
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<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Adalah proses yang digunakan untuk :<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt;">Pencetakan SK
Pengurangan.<o:p></o:p></span></div>
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<span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-AU;">Tampilan Form
Cetak SK Pengurangan sebelum SPPT dapat
dilihat pada gambar dibawah ini :<o:p></o:p></span><br />
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<b><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%;">Cara pengisian Cetak
SK Pengurangan PST / sebelum SPPT :</span></b><br />
<span style="line-height: 150%; text-indent: -25.2pt;">1.<span style="font-size: 7pt; line-height: normal;"> </span></span><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12pt; line-height: 150%; text-indent: -25.2pt;">Nomor Pelayanan, ketikkan nomor
pelayanan sesuai dengan nomor pelayanan di Input Data Pengurangan PST / sebelum SPPT.</span></div>
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<!--[if !supportLists]--><span style="line-height: 150%; mso-bidi-font-size: 12.0pt;">2.<span style="font-size: 7pt; line-height: normal;"> </span></span><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Tanggal Cetak, ketikkan tanggal pada
saat pencetakan sk pengurangan pst / sebelum sppt.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="line-height: 150%; mso-bidi-font-size: 12.0pt;">3.<span style="font-size: 7pt; line-height: normal;"> </span></span><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Aktifkan tombol perintah <b><u>P</u>ROSES</b>
dengan menggunakan tombol Alt – P, tombol Tab, tombol enter atau dengan
menggunakan mouse.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="line-height: 150%; mso-bidi-font-size: 12.0pt;">4.<span style="font-size: 7pt; line-height: normal;"> </span></span><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Untuk Tombol Batal dan Keluar lihat Tombol
Navigasi Form.<o:p></o:p></span></div>
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<span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;">BUKU PENJAGAAN
PENYELESAIAN PERMOHONAN PENGURANGAN.<o:p></o:p></span></h3>
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<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Wajib Pajak mengajukan permohonan pengurangan
Pajak Bumi dan Bangunan secara tertulis pada Kepala Pelayanan Pajak Bumi dan
Bangunan yang menerbitkan SPPT atau SKP dengan mencantumkan besarnya persentase
pengurangan yang diminta.<o:p></o:p></span></div>
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<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pengurangan atas Pajak Bumi dan Bangunan diberikan
atas pajak terhutang yang tercantum dalam SPPT dan / atau SKP. Pengajuan
permohonan pengurangan yang sudah diproses akan tercatat pada buku penjagaan
penyelesaian permohonan pengurangan. Buku Penjagaan Penyelesaian Permohonan
Pengurangan digunakan selama tahun pajak yang bersangkutan.<o:p></o:p></span></div>
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<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Adalah proses yang digunakan untuk : <o:p></o:p></span></div>
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buku penjagaan penyelesaian permohonan pengurangan.<o:p></o:p></span></div>
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<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Tampilan Form Buku Penjagaan Penyelesaian
Permohonan Pengurangan dapat dilihat pada gambar dibawah ini :<o:p></o:p></span></div>
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<b><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%;">Cara pengisian Buku
Penjagaan Penyelesaian Permohonan Pengurangan :</span></b></div>
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<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Tahun,
ketikkan tahun berjalan pada saat pengajuan permohonan pengurangan dari wajib
pajak. Isian tahun ini juga bisa untuk melihat data permohonan pengurangan
tahun – tahun sebelumnya.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Aktifkan
tombol perintah <b>CETAK</b> untuk melakukan pencetakan buku penjagaan
penyelesaian permohonan pengurangan. Dapat dengan menggunakan tombol Alt – C,
tombol Tab / Shift Tab, atau klik langsung dengan menggunakan mouse. Setelah
kursor pada tempat yang dituju tekan enter atau klik dua kali berurutan dengan
mouse.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Untuk
Tombol Batal dan Keluar lihat Tombol Navigasi
Form.<o:p></o:p></span><br />
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;"><br /></span>
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">di bawah ini sediakan tutorial penyelesaian Permohonan Pengurangan pada Aplikasi SISMIOP.</span><br />
<div style="text-align: center;">
<span style="font-family: Arial Narrow, sans-serif;"><span style="line-height: 24px;">Video 1</span></span></div>
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<iframe allowfullscreen='allowfullscreen' webkitallowfullscreen='webkitallowfullscreen' mozallowfullscreen='mozallowfullscreen' width='320' height='266' src='https://www.blogger.com/video.g?token=AD6v5dzc97ICaEQCFsLi9w0A9vZfLfE5mzv3u8A9C_V6gFECw75Vf1sCxPWjRSrtYRVjnTVqx77kdrn4c5FeLLQa7A' class='b-hbp-video b-uploaded' frameborder='0'></iframe></div>
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Video 2</div>
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<iframe allowfullscreen='allowfullscreen' webkitallowfullscreen='webkitallowfullscreen' mozallowfullscreen='mozallowfullscreen' width='320' height='266' src='https://www.blogger.com/video.g?token=AD6v5dwInAMn_01io4fxVyaC6BD3lYVSd3WjdjrOyVfzr6DQnUYjTYKiNcLBuFi3AR408At54SGTqcTptOWQiCYG7A' class='b-hbp-video b-uploaded' frameborder='0'></iframe></div>
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<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Video 3</span></div>
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<iframe allowfullscreen='allowfullscreen' webkitallowfullscreen='webkitallowfullscreen' mozallowfullscreen='mozallowfullscreen' width='320' height='266' src='https://www.blogger.com/video.g?token=AD6v5dwqc7LMLbUmZSVH-ZtAxj1glY2q8HZCOVSG5xJ9Zh_39_W8hgXSmFn67XQE9v46-ufJh1qsbdg7zAIqy5n93g' class='b-hbp-video b-uploaded' frameborder='0'></iframe></div>
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Video 4</div>
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<iframe allowfullscreen='allowfullscreen' webkitallowfullscreen='webkitallowfullscreen' mozallowfullscreen='mozallowfullscreen' width='320' height='266' src='https://www.blogger.com/video.g?token=AD6v5dzoay2h_5pxyiY61tWhVY8pqAj6x_gWxtGOQP9gkXLPsckT3VirOO4N3zhsN8HmlKxYSfAYOIDSPVYKJQt10A' class='b-hbp-video b-uploaded' frameborder='0'></iframe></div>
<div style="text-align: center;">
<span style="font-family: 'Arial Narrow', sans-serif; line-height: 24px;"><br /></span></div>
<span style="font-family: 'Arial Narrow', sans-serif; font-size: 16px; line-height: 24px;">sumber : "Diklat Teknis Substantif Spesialisasi Operator Console", Hermawan Setiabudi</span>
</div>
wildan baharuddin akbarhttp://www.blogger.com/profile/09644953064503272870noreply@blogger.com0tag:blogger.com,1999:blog-4932393643528828298.post-21516052711166582162012-10-03T16:03:00.002-07:002012-10-03T16:06:26.538-07:00MODUL PENGURANGAN PBB DALAM APLIKASI SISMIOP<span style="font-family: 'Arial Narrow', sans-serif; line-height: 150%; text-align: justify;"><b>Input Data
Pengurangan</b></span><br />
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<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Adalah proses yang digunakan untuk : <o:p></o:p></span></div>
<div class="MsoListNumber" style="margin-left: 54pt; text-align: justify; text-indent: -36pt;">
<!--[if !supportLists]-->1.<span style="font-size: 7pt;">
</span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt;">Perekaman
Pengurangan Permanen.<o:p></o:p></span></div>
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<!--[if !supportLists]-->2.<span style="font-size: 7pt;">
</span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt;">Pemutakhiran
Pengurangan Permanen.<o:p></o:p></span></div>
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<!--[if !supportLists]-->3.<span style="font-size: 7pt;">
</span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt;">Perekaman
Pengurangan PST / sebelum SPPT.<o:p></o:p></span></div>
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<!--[if !supportLists]-->4.<span style="font-size: 7pt;">
</span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt;">Pemutakhiran
Pengurangan PST / sebelum SPPT.<o:p></o:p></span></div>
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<!--[if !supportLists]-->5.<span style="font-size: 7pt;">
</span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt;">Perekaman
Pengurangan Pengenaan JPB.<o:p></o:p></span></div>
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<!--[if !supportLists]-->6.<span style="font-size: 7pt;">
</span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt;">Pemutakhiran
Pengurangan Pengenaan JPB.<o:p></o:p></span></div>
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<!--[if !supportLists]-->7.<span style="font-size: 7pt;">
</span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt;">Perekaman
Pengurangan Denda Administrasi.<o:p></o:p></span></div>
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<!--[if !supportLists]-->8.<span style="font-size: 7pt;">
</span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt;">Pemutakhiran
Pengurangan Denda Administrasi. <o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">T</span><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">ampilan
Form Input Data Pengurangan. Seperti pada tampilan dibawah ini :<o:p></o:p></span><br />
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<a href="http://www.blogger.com/blogger.g?blogID=2564691536332350833" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"></a><a href="http://www.blogger.com/blogger.g?blogID=2564691536332350833" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"></a><a href="http://www.blogger.com/blogger.g?blogID=2564691536332350833" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"></a><a href="http://www.blogger.com/blogger.g?blogID=2564691536332350833" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"></a><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";"><br /></span>
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Untuk pengisian Data Pengurangan
lakukan pengisian <i>form Input Data Permohonan</i> di <i>PST</i>, cara lihat
user manual Input
Data Permohonan di PST untuk mendapatkan nomor pelayanan.<o:p></o:p></span></div>
<div class="MsoListNumber" style="margin-left: 17.45pt; mso-list: l8 level1 lfo4; tab-stops: list 17.45pt; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Buka menu form Input Data Pengurangan,
lakukan pengisian Nomor Pelayanan yang telah didapat pada Input Data
Permohonan.<o:p></o:p></span></div>
<div class="MsoListNumber" style="margin-left: 17.45pt; mso-list: l8 level1 lfo4; tab-stops: list 17.45pt; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Jenis SK Pengurangan, ketikkan kode
jenis sk pengurangan dengan angka tidak boleh dengan huruf. Kode Jenis SK
Pengurangan terdiri dari 1 digit. Hal ini dapat dilakukan dengan menekan tombol
F – 9 sehingga muncul tampilan sbb :<o:p></o:p></span><br />
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;"><br /></span>
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<i><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">SK
Pengurangan dengan Jenis</span></i><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;"> :</span><br />
<span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt; line-height: 150%;">* Pengurangan
SPPT =
pengajuan pengurangan terhadap SPPT.</span><br />
<span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt; line-height: 150%; text-indent: -10.8pt;">*
Pengurangan Denda Administrasi = Pengajuan pengurangan pembayaran
terhadap Denda Administrasi.</span></div>
<div class="MsoBodyTextIndent" style="text-align: justify; text-indent: -10.8pt;">
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">*
Pengurangan SKP SPOP = Pengajuan pengurangan terhadap pengurangan
SKP karena belum mengembalikan SPOP.<o:p></o:p></span></div>
<div class="MsoBodyTextIndent" style="text-align: justify; text-indent: -10.8pt;">
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">*
Pengurangan SKP KB = pengajuan pengurangan terhadap pengurangan
SKP terhadap SKP KB.<o:p></o:p></span></div>
<div class="MsoBodyTextIndent" style="text-align: justify;">
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Arahkan kursor
pada pilihan kode jenis sk pengurangan dengan menggunakan tombol panah atas
atau bawah kemudian tekan enter, atau dengan menggunakan mouse. Setelah kursor
pada tempat yang dituju tekan enter atau klik dua kali berurutan dengan mouse. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Nomor SK, ketikkan nomor dari sk
pengurangan sesuai dengan nomor yang tercantum pada konsep surat keputusan
pengurangan.<o:p></o:p></span></div>
<div class="MsoListNumber" style="margin-left: 17.45pt; mso-list: l8 level1 lfo4; tab-stops: list 17.45pt; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Tanggal SK, ketikkan tanggal dari sk
pengurangan sesuai dengan konsep tanggal yang tercantum pada sk pengurangan.<o:p></o:p></span></div>
<div class="MsoListNumber" style="margin-left: 17.45pt; mso-list: l8 level1 lfo4; tab-stops: list 17.45pt; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Nomor BAP Kantor, ketikkan nomor
berita acara pemeriksaan kantor sesuai dengan Berita Acara Pemeriksaan Kantor.<o:p></o:p></span></div>
<div class="MsoListNumber" style="margin-left: 17.45pt; mso-list: l8 level1 lfo4; tab-stops: list 17.45pt; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Tanggal BAP Kantor, ketikkan tanggal
berita acara pemeriksaan kantor sesuai dengan tanggal BAP Kantor.<o:p></o:p></span></div>
<div class="MsoListNumber" style="margin-left: 17.45pt; mso-list: l8 level1 lfo4; tab-stops: list 17.45pt; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Nomor BAP Lapangan, ketikkan nomor
berita acara pemeriksaan lapangan sesuai <br />
dengan BAP Lapangan.<o:p></o:p></span></div>
<div class="MsoListNumber" style="margin-left: 17.45pt; mso-list: l8 level1 lfo4; tab-stops: list 17.45pt; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">9.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Tanggal BAP Lapangan, ketikkan nomor
berita acara pemeriksaan lapangan sesuai <br />
dengan tanggal BAP Lapangan.<o:p></o:p></span></div>
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; 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;" />
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<h4 style="mso-list: none; text-align: justify;">
<a href="http://www.blogger.com/blogger.g?blogID=2564691536332350833" name="_Form_Input_Data"></a><span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;">Form
Input Data Pengurangan Permanen.<o:p></o:p></span></h4>
<div class="MsoNormal" style="text-align: justify;">
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<div class="MsoBodyText">
<i><span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-AU;">Pengurangan
Permanen</span></i><span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-AU;"> merupakan
Pengurangan yang diberikan kepada Wajib Pajak secara tetap pada jangka waktu
tertentu sesuai dengan parameter Tahun Pengurangan Akhir, Status Permohonan,
dan Persentase Pengurangan Disetujui. Tampilan Form Input Data Pengurangan
dapat dilihat pada gambar dibawah ini :<o:p></o:p></span><br />
<span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-AU;"><br /></span>
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<b><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%;">Cara pengisian Data
Pengurangan Permanen :<o:p></o:p></span></b></div>
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<br /></div>
<div class="MsoListNumber" style="margin-bottom: 6.0pt; margin-left: 7.2pt; margin-right: 1.3pt; margin-top: 6.0pt; mso-list: l5 level1 lfo5; tab-stops: list 7.2pt; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Tahun
Akhir Pengurangan ketikkan tahun berdasarkan jangka waktu persetujuan Tahun
pengurangan.<o:p></o:p></span></div>
<div class="MsoListNumber" style="margin-bottom: 6.0pt; margin-left: 7.2pt; margin-right: 1.3pt; margin-top: 6.0pt; mso-list: l5 level1 lfo5; tab-stops: list 7.2pt; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Status
permohonan, ketikkan status permohonan. Apakah diterima, diterima sebagian<br />
atau ditolak, hal ini dapat dilakukan dengan menekan tombol F – 9. <o:p></o:p></span></div>
<div class="MsoListBullet2" style="margin-left: 54.0pt; mso-list: l0 level1 lfo2; tab-stops: list 54.0pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt;">Untuk Status
Permohonan Diterima maka persentase disetujui harus sama dengan persentase
pengajuan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt;">Untuk Status
Permohonan Diterima Sebagian maka pesentase disetujui diisi sebagian atau lebih
kecil dari persentase pengajuan.<o:p></o:p></span></div>
<div class="MsoListBullet2" style="margin-left: 54.0pt; mso-list: l0 level1 lfo2; tab-stops: list 54.0pt; text-align: justify; text-indent: -18.0pt;">
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Pemohonan Ditolak maka Persentase disetujui diisi dengan angka 0.<o:p></o:p></span></div>
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; 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;" />
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<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Persentase
Pengurangan Disetujui, ketikkan persentase pengurangan yang disetujui.<o:p></o:p></span></div>
<div class="MsoListNumber" style="margin-bottom: 6.0pt; margin-left: 7.2pt; margin-right: 1.3pt; margin-top: 6.0pt; mso-list: l5 level1 lfo5; tab-stops: list 18.0pt; text-align: justify; text-indent: -7.2pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Untuk
Tombol Simpan, Batal dan Keluar lihat <span style="color: blue;"><a href="file:///E:/Operasional/Panduan%20Isian%20Parameter.doc">Tombol Navigasi
Form</a></span>.<o:p></o:p></span></div>
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<a href="http://www.blogger.com/blogger.g?blogID=2564691536332350833" name="_Form_Input_Data_1"></a><span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;">Form
Input Data Pengurangan PST / Sebelum SPPT.<o:p></o:p></span></h4>
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<span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-AU;">Pada Input
data pengurangan ini terdapat dua proses yang terjadi yaitu : <o:p></o:p></span></div>
<div class="MsoBodyText">
<i><span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-AU;">Input
Data Pengurangan PST</span></i><span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-AU;"> merupakan Pengurangan yang diajukan setelah Cetak Massal oleh Individu
atau Kolektif sesuai dengan parameter Status Permohonan dan Persentase
Pengurangan disetujui. Tampilan Form Input Data Pengurangan PST dapat dilihat
pada gambar dibawah ini :<o:p></o:p></span><br />
<span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-AU;"><br /></span>
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<i><span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-AU;">Input
Data Pengurangan sebelum SPPT</span></i><span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-AU;"> merupakan pengajuan pengurangan oleh Wajib Pajak secara perorangan /
kolektif (Legion Veteran) yang diajukan sebelum proses Cetak Massal sesuai
dengan parameter Status Permohonan dan Persentase Pengurangan disetujui.
Tampilan Form Input Data Pengurangan Sebelum SPPT dapat dilihat pada gambar
dibawah ini :<o:p></o:p></span></div>
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; 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>
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<b><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%;">Cara pengisian Data
Pengurangan PST / sebelum SPPT :<o:p></o:p></span></b></div>
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<br /></div>
<div class="MsoListNumber" style="margin-bottom: 6.0pt; margin-left: 7.2pt; margin-right: 1.3pt; margin-top: 6.0pt; mso-list: l4 level1 lfo6; tab-stops: list 7.2pt; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Status
permohonan, ketikkan status permohonan. Apakah diterima, diterima sebagian atau
ditolak, hal ini dapat dilakukan dengan menekan tombol F – 9.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt;">Untuk Status
Permohonan Diterima maka persentase disetujui harus sama dengan persentase
pengajuan.<o:p></o:p></span></div>
<div class="MsoListBullet2" style="margin-left: 54.0pt; mso-list: l0 level1 lfo2; tab-stops: list 54.0pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt;">Untuk Status
Permohonan Diterima Sebagian maka pesentase disetujui diisi sebagian atau lebih
kecil dari persentase pengajuan.<o:p></o:p></span></div>
<div class="MsoListBullet2" style="margin-left: 54.0pt; mso-list: l0 level1 lfo2; tab-stops: list 54.0pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt;">Untuk Status
Pemohonan Ditolak maka Persentase disetujui diisi dengan angka 0.<o:p></o:p></span></div>
<div class="MsoListNumber" style="margin-bottom: 6.0pt; margin-left: 7.2pt; margin-right: 1.3pt; margin-top: 6.0pt; mso-list: l4 level1 lfo6; tab-stops: list 7.2pt; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Persentase
Pengurangan Disetujui, ketikkan persentase pengurangan yang disetujui.<o:p></o:p></span></div>
<div class="MsoListNumber" style="margin-bottom: 6.0pt; margin-left: 7.2pt; margin-right: 1.3pt; margin-top: 6.0pt; mso-list: l4 level1 lfo6; tab-stops: list 7.2pt; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Untuk
Tombol Simpan, Batal dan Keluar lihat Tombol Navigasi
Form.<o:p></o:p></span></div>
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; 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;" />
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<h4 style="mso-list: none; text-align: justify;">
<a href="http://www.blogger.com/blogger.g?blogID=2564691536332350833" name="_Form_Input_Data_2"></a><span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;">Form
Input Data Pengurangan Pengenaan JPB.<o:p></o:p></span></h4>
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<br /></div>
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<i><span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-AU;">Input
Data Pengurangan Pengenaan JPB</span></i><span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-AU;"> merupakan Pengajuan Pengurangan terhadap JPB tertentu yaitu Rumah Sakit
dan Universitas sesuai dengan parameter NOP dan persentase pengurangan
disetujui. Tampilan Form Input Data Pengurangan Pengenaan JPB dapat dilihat
pada gambar dibawah ini :<o:p></o:p></span><br />
<span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-AU;"><br /></span>
<br />
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<b><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%;">Cara pengisian Data
Pengurangan Pengenaan JPB :<o:p></o:p></span></b></div>
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<br /></div>
<div class="MsoListNumber" style="margin-bottom: 6.0pt; margin-left: 7.2pt; margin-right: 1.3pt; margin-top: 6.0pt; mso-list: l1 level1 lfo7; tab-stops: list 7.2pt; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">NOP,
Nop akan otomatis muncul sesuai dengan Nop yang diajukan, tekan tombol enter
untuk melanjutkan ke kolom berikutnya. Untuk pengajuan kolektif maka Nop harus
dimasukkan satu persatu. Untuk Nop yang tidak sama dengan Nop yang di ajukan
maka akan muncul tampilan pesan “NOP Tidak Sama dengan yang diajukan”. <o:p></o:p></span></div>
<div class="MsoListNumber" style="margin-bottom: 6.0pt; margin-left: 7.2pt; margin-right: 1.3pt; margin-top: 6.0pt; mso-list: l1 level1 lfo7; tab-stops: list 7.2pt; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Persentase
Pengurangan Disetujui, ketikkan persentase pengurangan yang disetujui.<o:p></o:p></span></div>
<div class="MsoListNumber" style="margin-bottom: 6.0pt; margin-left: 7.2pt; margin-right: 1.3pt; margin-top: 6.0pt; mso-list: l1 level1 lfo7; tab-stops: list 7.2pt; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Untuk
Tombol Simpan, Batal dan Keluar lihat <a href="file:///E:/Operasional/Panduan%20Isian%20Parameter.doc">Tombol Navigasi
Form</a>.<o:p></o:p></span></div>
<span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-ansi-language: EN-AU; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
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<h4 style="mso-list: none; text-align: justify;">
<a href="http://www.blogger.com/blogger.g?blogID=2564691536332350833" name="_Form_Input_Data_3"></a><span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;">Form
Input Data Pengurangan Atas Denda Administrasi.<o:p></o:p></span></h4>
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<i><span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-AU;">Input
Data Pengurangan atas Denda Administrasi</span></i><span lang="EN-AU" style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-AU;"> merupakan pengajuan Pengurangan pembayaran terhadap
denda administrasi atas permohonan Wajib Pajak sesuai dengan parameter NOP,
Tahun Pengurangan, Status Permohonan dan persentase Pengurangan. Tampilan Form
Input Data Pengurangan Atas Denda Administrasi dapat dilihat pada gambar
dibawah ini :<o:p></o:p></span><br />
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<b><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%;">Cara pengisian Data
Pengurangan Denda Administrasi :<o:p></o:p></span></b></div>
<div class="MsoListNumber" style="margin-right: 1.3pt; mso-list: l2 level1 lfo8; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">NOP,
untuk individu Nop akan otomatis muncul sesuai dengan Nop yang diajukan, tekan
tombol enter untuk melanjutkan ke kolom berikutnya. Untuk pengajuan kolektif
maka Nop harus dimasukkan satu persatu. Untuk Nop yang tidak sama dengan Nop
yang di ajukan maka akan muncul tampilan pesan “NOP Tidak Sama dengan yang
diajukan”.<o:p></o:p></span></div>
<div class="MsoListNumber" style="margin-right: 1.3pt; mso-list: l2 level1 lfo8; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Tahun
Pengurangan, akan otomatis terisi tapi bisa diubah sesuai dengan tahun
pengurangan yang diinginkan.<o:p></o:p></span></div>
<div class="MsoListNumber" style="margin-right: 1.3pt; mso-list: l2 level1 lfo8; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Status
pengurangan, ketikkan status dari pengurangan. Apakah diterima, diterima
sebagian atau ditolak, hal dapat dilakukan dengan menekan tombol F – 9.<o:p></o:p></span></div>
<div class="MsoListNumber" style="margin-right: 1.3pt; mso-list: l2 level1 lfo8; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Persentase
Pengurangan Disetujui, ketikkan persentase pengurangan yang disetujui.<o:p></o:p></span></div>
<div class="MsoListNumber" style="margin-right: 1.3pt; mso-list: l2 level1 lfo8; text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">Untuk
Tombol Simpan, Batal dan Keluar lihat Tombol Navigasi
Form.<o:p></o:p></span><br />
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;"><br /></span>
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 150%;">sumber : "Diklat Teknis Substantif Spesialisasi Operator Console", Hermawan Setiabudi</span></div>
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wildan baharuddin akbarhttp://www.blogger.com/profile/09644953064503272870noreply@blogger.com0tag:blogger.com,1999:blog-4932393643528828298.post-56626374182015278902012-10-03T15:54:00.000-07:002012-10-03T15:55:55.488-07:00KEPUTUSAN PENGURANGAN PBB DAN PROSEDUR PENYELESAIANNYA<div class="MsoNormal" style="line-height: 18.0pt; margin-bottom: 9.6pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.8pt;">
<b><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bentuk Keputusan<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 18.0pt; margin-bottom: 9.6pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.8pt;">
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keputusan atas permohonan
pengurangan besarnya PBB yang diajukan WP dapat berupa :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mengabulkan seluruh
permohonan;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mengabulkan sebagian atau;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">menolak.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 18.0pt; margin-bottom: 9.6pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.8pt;">
<b><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prosedur Penyelesaian
Pengurangan PBB Terutang<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Prosedur Kerja
Penyelesaian Permohonan Pengurangan atas PBB Terhutang :<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Wajib Pajak mengajukan permohonan atas
pengurangan PBB secara tertulis ke Kantor Pelayanan Pajak Pratama.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Petugas Tempat Pelayanan Terpadu (TPT)
menerbitkan Bukti Penerimaan Surat (BPS) dan meneruskan permohonan kepada
Pelaksana Seksi Pelayanan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Pelaksanaan Seksi Pelayanan merekam
Permohonan Wajib Pajak dan meneruskan kepada Kepala Seksi Pengawasan dan
Konsultasi.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Kepala Seksi Pengawasan dan Konsultasi
meneliti dan membuat penugasan kepada<i>Account Representative</i> (AR).<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">AR meneliti pemenuhan persyaratan formal
permohonan Wajib Pajak.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Jika permohonan Wajib Pajak memenuhi
syarat formal, AR meneliti apakah keputusan atas permohonan pengurangan PBB
adalah wewenang KPP Pratama atau tidak.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Jika keputusan atas permohonan Wajib Pajak
atas pengurangan PBB merupakan wewenang KPP Pratama, maka AR membuat uraian
penelitian dan konsep surat keputusan berdasarkan hasil penelitian lapangan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">8.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Kepala Seksi Pengawasan dan Konsultasi
meneliti dan menyetujui konsep surat keputusan, kemudian meneruskan kepada
Kepala Kantor.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">9.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Kepala Kantor meneliti, menyetujui dan
menandatangani konsep surat keputusan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">10.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Surat Keputusan atas permohonan Wajib
Pajak atas pengurangan PBB dikirim ke Wajib Pajak.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">11.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Jika keputusan atas permohonan Wajib Pajak
atas pengurangan PBB bukan wewenang KPP Pratama, AR membuat konsep surat
pengantar ke Kanwil DJP.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">12.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Pelaksana Seksi Pelayanan mencetak surat
pengantar ke Kanwil DJP, kemudian menyerahkan kepada Kepala Kantor.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">13.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Kepala Kantor meneliti, menyetujui, dan
menandatangani konsep surat pengantar.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">14.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Surat Pengantar dan berkas permohonan
Wajib Pajak atas pengurangan PBB dikirim ke Kanwil DJP.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">15.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Jika permohonan Wajib Pajak tidak memenuhi
syarat formal, AR membuat konsep surat pemberitahuan tidak dapat diproses, dan
menyerahkan konsep surat kepada Kepala Seksi Pengawasan dan Konsultasi.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">16.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Kepala Seksi Pengawasan dan Konsultasi
meneliti dan menyetujui konsep surat pemberitahuan tidak dapat diproses.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">17.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Kepala Kantor meneliti, menyetujui, dan
menandatangani surat pemberitahuan tidak dapat diproses.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">18.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Surat pemberitahuan tidak dapat diproses
dikirim kepada Wajib Pajak.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Dalam hal
kewenangan pemberian keputusan pengurangan berada pada Kepala Kantor Wilayah :<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Setelah surat pengantar dan permohonan
pengurangan PBB diterima oleh Kepala Kanwil, Kepala Kanwil membuat disposisi
kepada Kabid PKB untuk memproses permohonan pengurangan PBB.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Kabid PKB membuat disposisi kepada Kasi
PKB IV.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Kasi PKB IV membuat disposisi kepada
Penelaah Keberatan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Penelaah Keberatan membuat konsep uraian
penelitian berdasarkan hasil penelitian lapangan, dan menyerahkan konsep
dimaksud kepada Kasi PKB IV.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Kasi PKB IV meneliti, menyetujui dan
meneruskan kepada Kabid PKB.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Kabid PKB meneliti, menyetujui dan
meneruskan kepada Kepala Kanwil.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Kepala Kanwil memberi persetujuan dan
menandatangani Surat Keputusan atas permohonan pengurangan PBB.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">8.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;">Surat Keputusan dikirim ke Wajib Pajak.<o:p></o:p></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
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<td style="padding: 0cm 0cm 0cm 0cm; width: 4.68%;" valign="top" width="4%"></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 95.32%;" valign="top" width="95%"><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
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<td style="padding: 0cm 0cm 0cm 0cm; width: 100.0%;" width="100%"><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr>
<td colspan="2" style="padding: 0cm 0cm 0cm 0cm; width: 100.0%;" valign="top" width="100%"><div class="MsoNormal" style="text-align: justify;">
<b><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Waktu Penyelesaian :</span></b><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 0cm 0cm 0cm; width: 5.0%;" valign="top" width="5%"></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 95.0%;" valign="top" width="95%"><div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Maksimal
3 (tiga) bulan sesuai Keputusan Menteri Keuangan. Berdasarkan Surat
Edaran Direktur Jenderal Pajak Nomor </span><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt;"><a href="http://mypratama.com/index2.php?page=view2&h=p&nomor=SE-37_PJ_2007"><span style="color: blue; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SE-37/PJ/2007</span></a></span><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> tanggal 14 Agustus 2007 tentang Program
Layanan Unggulan Direktorat Jenderal Pajak, jangka waktu penyelesaian
menjadi 2 (dua) bulan sejak surat permohonan diterima lengkap.<o:p></o:p></span></div>
</td>
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</tbody></table>
</td>
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</tbody></table>
</td>
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<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: 'Arial Narrow', sans-serif; font-size: 12pt;"> Dalam
hal kewenangan pemberian keputusan pengurangan berada pada Direktur Jenderal :</span><span style="font-family: Tahoma, sans-serif; font-size: 10.5pt;"><o:p></o:p></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelaksana TPT Kantor Pusat DJP menerima Berkas
Permohonan, membuat registrasi dan menyampaikan kepada Direktur Jenderal
Pajak.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></li>
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Direktur Jenderal meneliti dan membuat penugasan
kepada Direktur Keberatan dan Banding.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></li>
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Direktur Keberatan dan Banding meneliti dan
membuat penugasan kepada Kasubdit Pengurangan dan Keberatan.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></li>
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kasubdit Pengurangan dan Keberatan meneliti dan
membuat penugasan kepada Kepala Seksi Pengurangan dan Keberatan.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></li>
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kepala Seksi Pengurangan dan Keberatan meneliti dan
membuat penugasan kepada Penelaah Keberatan.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></li>
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penelaah Keberatan membuat konsep SK Pengurangan
berdasarkan hasil penelitian lapangan.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></li>
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kepala Seksi Pengurangan dan Keberatan meneliti
dan memberikan persetujuan serta meneruskan kepada Kasubdit Pengurangan dan
Keberatan. Dalam hal Kepala Seksi tidak menyetujui Penelaah memperbaiki
konsep tersebut.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></li>
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kasubdit Pengurangan dan Keberatan meneliti dan
memberikan persetujuan serta meneruskan kepada Direktur Keberatan dan
Banding. Dalam hal Direktur tidak menyetujui, Penelaah memperbaiki konsep
tersebut.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></li>
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Direktur Keberatan dan Banding meneliti dan
memberikan persetujuan serta meneruskan kepada Direktur Jenderal Pajak.
Dalam hal Direktur Keberatan dan Banding tidak menyetujui, Penelaah
memperbaiki konsep tersebut.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></li>
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Direktur Jendearl meneliti dan memberikan
persetujuan serta menandatangani SK Pengurangan atas nama Menteri
Keuangan. Dalam hal Direktur Jenderal tidak menyetujui, Penelaah
memperbaiki konsep tersebut.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></li>
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wajib Pajak menerima Surat Keputusan (SK) melalui
Tempat Pelayanan Terpadu.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></li>
</ol>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr>
<td style="padding: 0cm 0cm 0cm 0cm; width: 5.0%;" valign="top" width="5%"></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 95.0%;" valign="top" width="95%"><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
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<td style="padding: 0cm 0cm 0cm 0cm; width: 100.0%;" width="100%"><div class="MsoNormal">
<b><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jangka Waktu Penyelesaian :<br />
</span></b><i><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">KPP Pratama dan Kantor Wilayah :
selambat-lambatnya 3 (tiga) bulan sejak tanggal tanda terima/tanggal
stempel pos surat permohonan secara lengkap</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<i><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Direktur Jenderal : selambat-lambatnya 6 (enam)
bulan sejak tanggal tanda terima/tanggal stempel pos surat permohonan
secara lengkap</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<div class="MsoNormal" style="line-height: 18.0pt; margin-bottom: 9.6pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.8pt;">
<br />
sumber : <span style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 115%;"><a href="http://mypratama.com/">http://mypratama.com</a>; <a href="http://www.pajak.go.id/">www.pajak.go.id</a></span></div>
wildan baharuddin akbarhttp://www.blogger.com/profile/09644953064503272870noreply@blogger.com0tag:blogger.com,1999:blog-4932393643528828298.post-39087939239666479582012-10-03T15:44:00.000-07:002012-10-03T15:59:34.841-07:00TATA CARA PENGAJUAN PERMOHONAN PENGURANGAN PBB<b style="text-align: justify;"><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Permohonan
Pengurangan PBB</span></b><br />
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; text-align: justify;">
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Permohonan Pengurangan
Wajib Pajak dapat diajukan secara:<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">perseorangan, untuk PBB yang terutang yang tercantum
dalam SKP PBB; atau<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">perseorangan atau kolektif, untuk PBB yang terutang
yang tercantum dalam SPPT.<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Permohonan Pengurangan secara
kolektif dapat diajukan:<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sebelum SPPT diterbitkan dalam hal kondisi tertentu
objek pajak yang Wajib Pajak-nya orang pribadi veteran pejuang kemerdekaan,
veteran pembela kemerdekaan, penerima tanda jasa bintang gerilya, atau janda/
dudanya dengan PBB yang terutang paling banyak Rp500.000.000,00 (lima
ratus juta rupiah); atau<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">setelah SPPT diterbitkan dalam hal:<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kondisi tertentu objek pajak yang Wajib Pajak-nya
orang pribadi veteran pejuang kemerdekaan, veteran pembela kemerdekaan,
penerima tanda jasa bintang gerilya, atau janda/ dudanya dengan PBB yang
terutang paling banyak Rp500.000.000,00 (lima ratus juta rupiah);<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kondisi tertentu lainnya Wajib Pajak Orang Pribadi
dengan PBB yang terutang paling banyak Rp200.000,00 (dua ratus ribu rupiah);
atau<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">objek pajak sehubungan dengan Bencana alam dan Sebab
lain yang luar biasa dengan PBB yang terutang paling banyak Rp500.000.000,00
(lima ratus juta rupiah).<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; text-align: justify;">
<h4>
<b><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persyaratan
Mengajukan Permohonan</span></b></h4>
</div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; text-align: justify;">
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Permohonan Pengurangan yang
diajukan secara perseorangan harus memenuhi persyaratan:<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1 (satu) permohonan untuk 1 (satu) SPPT atau SKP PBB;<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">diajukan secara tertulis dalam bahasa Indonesia dengan
mencantumkan besarnya persentase Pengurangan yang dimohon disertai alasan yang
jelas,<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">diajukan kepada Kepala KPP Pratama;<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dilampiri fotokopi SPPT atau SKP PBB yang dimohonkan
Pengurangan;<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">surat permohonan ditandatangani oleh Wajib Pajak, dan
dalam hal Surat permohonan ditandatangani oleh bukan Wajib Pajak berlaku
ketentuan sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Courier New"; font-size: 10.0pt; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;">o<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat permohonan harus dilampiri dengan Surat Kuasa
Khusus, untuk:<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 63.8pt; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wajib Pajak Badan; atau<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 63.8pt; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wajib Pajak orang pribadi dengan PBB yang terutang
lebih banyak dari Rp2.000.000,00 (dua juta rupiah);<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Courier New"; font-size: 10.0pt; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;">o<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat permohonan harus dilampiri dengan surat kuasa,
untuk Wajib Pajak orang pribadi dengan PBB yang terutang paling banyak
Rp2.000.000,00 (dua juta rupiah);<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">diajukan dalam jangka waktu:<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Courier New"; font-size: 10.0pt; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;">o<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3 (tiga) bulan terhitung sejak tanggal diterimanya
SPPT;<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Courier New"; font-size: 10.0pt; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;">o<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1 (satu) bulan terhitung sejak tanggal diterimanya SKP
PBB;<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Courier New"; font-size: 10.0pt; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;">o<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1 (satu) bulan terhitung sejak tanggal diterimanya
Surat Keputusan Keberatan PBB;<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Courier New"; font-size: 10.0pt; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;">o<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3 (tiga) bulan terhitung sejak tanggal terjadinya
bencana alam; atau<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Courier New"; font-size: 10.0pt; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;">o<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3 (tiga) bulan terhitung sejak tanggal terjadinya
sebab lain yang luar biasa,<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 21.3pt; text-align: justify;">
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kecuali apabila Wajib Pajak dapat menunjukkan bahwa
dalam jangka waktu tersebut tidak dapat dipenuhi karena keadaan di luar
kekuasaannya;<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">tidak memiliki tunggakan PBB Tahun Pajak sebelumnya
atas objek pajak yang dimohonkan Pengurangan, kecuali dalam hal objek pajak
terkena bencana alam atau sebab lain yang luar biasa; dan tidak diajukan
keberatan atas SPPT atau SKP PBB yang dimohonkan Pengurangan, atau dalam hal
diajukan keberatan telah diterbitkan Surat Keputusan Keberatan dan atas Surat
Keputusan Keberatan dimaksud tidak diajukan Banding</span><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">8.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">tidak diajukan keberatan atas SPPT atau SKP PBB yang
dimohonkan Pengurangan, atau dalam hal diajukan keberatan telah diterbitkan
Surat Keputusan Keberatan dan atas Surat Keputusan Keberatan dimaksud tidak
diajukan Banding<o:p></o:p></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">9.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila batas waktu pengajuan tersebut tidak dipenuhi,
maka permohonannya tidak diproses, dan Kepala Kantor Pelayanan PBB yang
bersangkutan harus memberitahukan secara tertulis kepada WP/Kepala Desa/Lurah,
disertai penjelasan seperlunya<o:p></o:p></span><br />
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br /></span></div>
<div class="MsoNormal" style="background-position: initial initial; background-repeat: initial initial; text-align: justify;">
<h4>
<b><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dokumen
Pendukung</span></b></h4>
</div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Objek pajak
yang wajib Pajak-nya orang pribadi veteran pejuang kemerdekaan, veteran pembela
kemerdekaan, penerimaan tanda jasa bintang gerilya, atau janda/ dudanya dapat
berupa:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l4 level1 lfo6; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Fotokopi
kartu tanda Anggota Veteran, atau fotokopi Surat keputusan tentang pengakuan,
Pengesahaan, dan Penganugerahan Gelar kehiormatan dari pejabat yang berwenang.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l4 level1 lfo6; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Fotokopi
bukti pelunasan PBB tahun pajak sebelumnya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l4 level1 lfo6; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Dokumen pendukung lainnya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Objek pajak
yang wajib pajak-nya orang pribadi yang penghasilanya semata-mata berasal dari
pensiunan, sehingga kewajiban PBB-nya sulit di penuhi dapat berupa:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Fotokopi
surat keputusan pensiun<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Fotokopi
slip pensiun atau dokumen sejenis lainnya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Fotokopi
kartu keluarga<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Fotokopi
rekening tagihan listrik, air dan telepon<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Fotokopi
bukti pelunasan PBB Tahun pajak sebelumnya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Dokumen
pendukung lainnya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Objek pajak
yang wajib pajak-nya orang pribadi yang berpenghasilan rendah, sehinga
kewajiban PBB-nya sulit di penuhi dapat berupa:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Surat
pernyataan dari wajib pajak yang menyatakan bahwa penghasilan wajib pajak
rendah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Fotokopi
keluarga<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Fototkopi
tagihan listrik, air, telepon<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Fotokopi
bukti pelunasan PBB tahun pajak sebelumnya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Dokumen
pendukung lainnya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Objek pajak
yang wajib pajak-nya orang pribadi yang berpenghasilan rendah yang nilai jual
objek pajak per meterperseginya meningkat akibat perubahan lingkungan dan
dampak positif pembangunan dapat berupa:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Surat
pernyataan dari wajib pajak yang menyatakan bahwa penghasilan wajib pajak
rendah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Fotokopi
SPPT tahun sebelumnya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Fotokopi
kartu keluarga<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Fotokopi
rekening tagihan listrik, air dan telepon<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Fotokopi
bukti pelunasan PBB tahun pajak sebelumnya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Dokumen
pendukung lainnya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk WP Badan yang </span><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">mengalami kesulitan dan kerugiaan likuiditas pada tahun pajak sebelumnya
sehingga tidak dapat memenuhi kewajiban rutin perusahaannya</span><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, melampirkan fotokopi :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l5 level1 lfo10; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">SPPT/SKP
PBB tahun yang dimohonkan;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l5 level1 lfo10; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">SPT Tahunan
PPh Tahun Pajak sebelumnya;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l5 level1 lfo10; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">STTS tahun
pajak terakhir atau struk ATM/Counter Teller pembayaran PBB;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l5 level1 lfo10; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Laporan
keuangan perusahaan;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l5 level1 lfo10; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Dokumen
pendukung lainnya</span><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Arial Narrow"; mso-fareast-font-family: "Arial Narrow"; mso-fareast-language: IN;">f.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk Objek Pajak yang
terkena bencana alam, hama tanaman, dan sebab lain yang luar biasa dan bersifat
kolektif diajukan oleh Kepala Desa/Lurah dengan diketahui oleh Camat dengan
mencantumkan namanama Wajib Pajak yang dimohonkan pengurangannya dengan
mempergunakan formulir yang telah ditentukan.<o:p></o:p></span><br />
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br /></span>
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sumber :<span style="color: #e69138;"> <a href="http://www.klinikpajak.com/">www.klinikpajak.com</a></span></span></div>
wildan baharuddin akbarhttp://www.blogger.com/profile/09644953064503272870noreply@blogger.com1tag:blogger.com,1999:blog-4932393643528828298.post-42385820118328452802012-10-03T07:47:00.005-07:002012-10-03T07:47:59.241-07:00BESARNYA PENGURANGAN PBB<div style="text-align: justify;">
</div>
<ol>
<li><span style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 115%;">Sebesar
75% (tujuh puluh lima persen) dari PBB yang terutang dalam hal kondisi tertentu yaitu </span><span style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 115%;">objek
pajak yang Wajib Pajak-nya orang pribadi veteran pejuang kemerdekaan, veteran
pembela kemerdekaan, penerima tanda jasa bintang gerilya, atau janda/dudanya;</span></li>
<li><span style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 115%;">Sebesar
paling tinggi 75% (tujuh puluh lima persen) dari PBB yang terutang dalam hal
kondisi tertentu yaitu </span><span style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 115%;">objek
pajak berupa lahan pertanian/perkebunan/perikanan/peternakan yang hasilnya
sangat terbatas yang Wajib Pajak-nya orang pribadi yang berpenghasilan rendah, </span><span style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 115%;">objek
pajak yang Wajib Pajak-nya orang pribadi yang penghasilannya semata-mata
berasal dari pensiunan sehingga kewajiban PBB-nya sulit dipenuhi, </span><span style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 115%;">objek
pajak yang Wajib Pajak-nya orang pribadi yang berpenghasilan rendah, sehingga
kewajiban PBB-nya sulit dipenuhi, dan/atau </span><span style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 115%;">objek
pajak yang Wajib Pajak-nya orang pribadi yang berpenghasilan rendah yang Nilai
Jual Objek Pajak per meter perseginya meningkat akibat perubahan lingkungan dan
dampak positif pembangunan, atau </span><span style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 115%;">objek
pajak yang Wajib Pajak-nya adalah Wajib Pajak badan yang mengalami kerugian dan
kesulitan likuiditas pada Tahun Pajak sebelumnya sehingga tidak dapat memenuhi
kewajiban rutin</span><span style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 115%;">.</span></li>
<li><span style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 115%;">Sebesar
paling tinggi 100% (seratus persen) dari PBB yang terutang dalam hal objek
pajak terkena bencana alam atau sebab lain yang luar biasa yaitu </span><span style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 115%;">Bencana
alam yang diakibatkan
oleh peristiwa atau serangkaian peristiwa yang disebabkan oleh alam antara lain
gempa bumi, tsunami, gunung meletus, banjir, kekeringan, angin topan, dan tanah
longsor atau s</span><span style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 115%;">ebab
lain yang luar biasa yang meliputi
kebakaran, wabah penyakit tanaman, dan/atau wabah hama tanaman.</span></li>
</ol>
<br />
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> </span>wildan baharuddin akbarhttp://www.blogger.com/profile/09644953064503272870noreply@blogger.com0tag:blogger.com,1999:blog-4932393643528828298.post-8797517988658718022012-10-03T07:14:00.003-07:002012-10-03T07:14:51.564-07:00PENGERTIAN PENGURANGAN PBB<br />
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Pengurangan Pajak Bumi dan
Bangunan (PBB) adalah pemberian keringanan pajak yang terutang atas Objek Pajak
dalam hal :</div>
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</div>
<ul>
<li><span style="text-indent: -36pt;">karena kondisi tertentu objek pajak
yang ada hubungannya dengan subjek pajak dan/atau karena sebab-sebab tertentu
lainnya;</span></li>
<li>dalam hal objek pajak terkena
bencana alam atau sebab lain yang luar biasa</li>
</ul>
<div>
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<b>A.</b> Wajib Pajak orang pribadi atau
badan karena kondisi tertentu Objek Pajak yang ada hubungannya dengan Subyek
Pajak dan atau karena sebab-sebab tertentu lainnya, yaitu :</div>
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<br /></div>
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</div>
<ol>
<li>Objek Pajak berupa lahan
pertanian/perkebunan/perikanan/ peternakan yang hasilnya sangat terbatas yang
dimiliki, dikuasai dan atau dimanfaatkan oleh Wajib Pajak Orang Pribadi;</li>
<li>Objek Pajak yang dimiliki,
dikuasai dan atau dimanfaatkan oleh Wajib Pajak orang pribadi yang
berpenghasilan rendah yang nilai jual Objek Pajak per meter perseginya
meningkat akibat perubahan lingkungan dan dampak positif pembangunan;</li>
<li>Objek Pajak yang dimiliki,
dikuasai dan atau dimanfaatkan oleh Wajib Pajak Orang Pribadi yang
penghasilannya semata-mata berasal dari pensiunan, sehingga kewajiban PBB-nya
sulit dipenuhi;</li>
<li>Objek Pajak yang dimiliki,
dikuasai dan atau dimanfaatkan oleh Wajib Pajak orang pribadi yang
berpenghasilan rendah sehingga kewajiban PBB-nya sulit dipenuhi;</li>
<li>Objek Pajak yang dimiliki,
dikuasai dan atau dimanfaatkan oleh wajib pajak veteran pejuang kemerdekaan,
veteran pembela kemerdekaan, penerima tanda jasa bintang gerilya, atau
janda/dudanya;</li>
<li>Objek Pajak yang dimiliki,
dikuasai dan dimanfaatkan oleh Wajib Pajak Badan yang mengalami kerugian dan
kesulitan likuiditas pada Tahun Pajak sebelumnya, sehingga tidak dapat memenuhi
kewajiban rutin perusahaan.</li>
</ol>
<div>
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<br /></div>
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<b>B. </b>Wajib Pajak orang pribadi atau
badan dalam hal objek pajak yang terkena bencana alam (gempa bumi, banjir,
tanah longsor, gunung meletus dan sebagainya) atau sebab-sebab lain yang luar
biasa (kebakaran, kekeringan, wabah penyakit dan hama tanaman).</div>
</div>
<br />
</div>
<br />
wildan baharuddin akbarhttp://www.blogger.com/profile/09644953064503272870noreply@blogger.com0tag:blogger.com,1999:blog-4932393643528828298.post-84853158813174857692012-10-03T06:16:00.003-07:002012-10-03T16:24:33.199-07:00DASAR HUKUM PENGURANGAN PBB<br />
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</div>
<ol>
<li>Undang-Undang
Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan (Lembaran
Negara Republik Indonesia Tahun 1983 Nomor 49, Tambahan Lembaran Negara
Republik Indonesia Nomor 3262) sebagaimana telah diubah terakhir dengan Undang-Undang
Nomor 28 Tahun 2007 (Lembaran Negara Republik Indonesia Tahun 2007 Nomor 85,
Tambahan Lembaran Negara Republik Indonesia Nomor 4740);</li>
<li>Undang-Undang
Nomor 12 Tahun 1985 tentang Pajak Bumi dan Bangunan (Lembaran Negara Republik
Indonesia Tahun 1985 Nomor 68, Tambahan Lembaran Negara Republik Indonesia
Nomor 3312) sebagaimana telah diubah dengan Undang-Undang Nomor 12 Tahun 1994
(Lembaran Negara Republik Indonesia Tahun 1994 Nomor 62, Tambahan Lembaran
Negara Republik Indonesia Nomor 3569);</li>
<li>Peraturan
Menteri Keuangan Nomor 110/PMK.03/2009 tentang Pemberian Pengurangan Pajak Bumi
dan Bangunan;</li>
<li>Peraturan
Direktur Jenderal Pajak Nomor PER -
18/PJ/2010 Tentang Perubahan Atas Peraturan Direktur Jenderal Pajak Nomor 6/PJ/2008 Tata Cara Pengurangan Denda Administrasi Pajak
Bumi dan Bangunan;</li>
<li>Keputusan
Direktur Jenderal Pajak Nomor KEP-10/PJ.6/1999
sebagaimana telah diganti dengan
dengan Peraturan Direktur Jenderal Pajak Nomor PER-46/PJ/2009 tentang
Tata Cara Pengajuan dan Penyelesaian Permohonan Pengurangan Pajak Bumi dan
Bangunan;</li>
<li>Surat
Edaran Direktur Jenderal Pajak Nomor SE-26/PJ/2008 Tentang Petunjuk Pelaksanaan
Peraturan Direktur Jenderal Pajak Nomor 6/PJ/2008 Tentang Tata Cara Pengurangan
Denda Administrasi Pajak Bumi dan Bangunan.</li>
</ol>
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wildan baharuddin akbarhttp://www.blogger.com/profile/09644953064503272870noreply@blogger.com0