tag:blogger.com,1999:blog-51816492312091670902024-02-24T17:18:42.063+07:00Aku Sang PenggembalaPemimpin itu adalah pelayan bagi rakyatnyaAnonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.comBlogger299125tag:blogger.com,1999:blog-5181649231209167090.post-86071599573875562412013-10-03T07:28:00.001+07:002013-10-03T07:28:30.847+07:00Soal OSN Ekonomi (Akuntansi) 2007-2010 Teori, Persamaan Dasar dan Laporan Keuangan<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Yang termasuk pihak intern
perusahaan adalah....</span></span></span></div>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">
<div class="MsoNormal" style="margin-left: .75in; mso-list: l17 level3 lfo19; mso-text-indent-alt: -.25in; text-indent: -.75in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">
</span>a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Manajemen</span></div>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l17 level3 lfo19; mso-text-indent-alt: -.25in; text-indent: -.75in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">
</span>b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Pemilik/investor dan calon investor</span></div>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l17 level3 lfo19; mso-text-indent-alt: -.25in; text-indent: -.75in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">
</span>c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Kreditor dan calon kreditor</span></div>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l17 level3 lfo19; mso-text-indent-alt: -.25in; text-indent: -.75in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">
</span>d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Pemerintah</span></div>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l17 level3 lfo19; mso-text-indent-alt: -.25in; text-indent: -.75in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">
</span>e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Karyawan</span></div>
<div class="MsoNormal" style="margin-left: .5in;">
<br /></div>
<div class="MsoNormal" style="margin-left: 27.0pt; mso-list: l17 level1 lfo19; text-indent: -27.0pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Akuntan yang menjalankan fungsi
pemeriksaan secara bebas (indepeden) terhadap laporan keuangan perusahaan dan
organisasi lain, dan hasil laporan keuangan dinyatakan dalam laporan akuntansi
yang berisi pendapat tentang kewajaran atau kelayakan laporan keuangan yang
diperiksanya adalah.akuntan...</span></div>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l17 level3 lfo19; mso-text-indent-alt: -.25in; text-indent: -.75in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">
</span>a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Privat/intern/manajemen</span></div>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l17 level3 lfo19; mso-text-indent-alt: -.25in; text-indent: -.75in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">
</span>b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Publik/extern</span></div>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l17 level3 lfo19; mso-text-indent-alt: -.25in; text-indent: -.75in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">
</span>c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Pemerintah</span></div>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l17 level3 lfo19; mso-text-indent-alt: -.25in; text-indent: -.75in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">
</span>d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Pendidik</span></div>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l17 level3 lfo19; mso-text-indent-alt: -.25in; text-indent: -.75in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">
</span>e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Sosial</span></div>
<div class="MsoNormal" style="margin-left: .5in;">
<br /></div>
<div class="MsoNormal" style="margin-left: 25.1pt; mso-list: l17 level1 lfo19; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Data transaksi bengkel ” Upstair”
adalah sebagai berikut :</span></div>
<div class="MsoNormal" style="margin-left: 27.0pt; tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">Tanggal 5 Juli 2006 di beli perlengkapan toko seharga Rp. 3.500.000,00
baru dibayar Rp. 1.000.000,00 sisanya akan dibayar kemudian</span></div>
<div class="MsoNormal" style="margin-left: 27.0pt; tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">Tanggal 7 Juli 2006 Telah diselesaikan service kendaraan dari seorang
pelanggan atas kendaraannya yang baru selesai diperbaiki sebesar Rp.
5.500.000,00 tetapi baru diterima Rp. 4.000.000,00 sisanya akan diterima
kemudian</span></div>
<div class="MsoNormal" style="margin-left: 27.0pt; tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">Tanggal 9 Juli 2006 dibayar gaji 2 orang karyawan masing-masing sebesar
Rp. 1.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 27.0pt; tab-stops: 27.0pt;">
<span lang="SV" style="mso-ansi-language: SV;">Transaksi diatas, pencatatan yang benar ke dalam
persamaan akuntansi adalah ....</span></div>
<div class="MsoNormal" style="margin-left: 27.0pt; tab-stops: 27.0pt;">
<span lang="SV" style="mso-ansi-language: SV;">a.</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: .45in; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 480; width: 579px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" width="48">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Tgl</span></div>
</td>
<td colspan="3" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 200.05pt;" valign="top" width="267">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Harta</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.35pt;" valign="top" width="88">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Utang</span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.6pt;" width="89">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Modal</span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 65.35pt;" width="87">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Keterangan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Kas</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Piutang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 75.25pt;" valign="top" width="100">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Perlengkapan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.35pt;" valign="top" width="88">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Utang usaha</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" valign="top" width="48">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">5 Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">(1.000.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 75.25pt;" valign="top" width="100">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">3.500.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.35pt;" valign="top" width="88">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">2.500.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.6pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 65.35pt;" valign="top" width="87">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" valign="top" width="48">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">7 Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">4.000.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">1.500.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 75.25pt;" valign="top" width="100">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.35pt;" valign="top" width="88">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.6pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">5.500.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 65.35pt;" valign="top" width="87">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Pendpt jasa</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" valign="top" width="48">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">9 Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">(2.000.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 75.25pt;" valign="top" width="100">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.35pt;" valign="top" width="88">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.6pt;" valign="top" width="89">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">(2.000.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 65.35pt;" valign="top" width="87">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Gaji Kary.</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 27.0pt; tab-stops: 27.0pt;">
<span lang="SV" style="mso-ansi-language: SV;">b.</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: .45in; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 480; width: 579px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" width="48">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Tgl</span></div>
</td>
<td colspan="3" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 200.05pt;" valign="top" width="267">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Harta</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.35pt;" valign="top" width="88">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Utang</span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.6pt;" width="89">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Modal</span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 65.35pt;" width="87">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Keterangan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Kas</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Piutang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 75.25pt;" valign="top" width="100">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Perlengkapan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.35pt;" valign="top" width="88">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Utang usaha</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" valign="top" width="48">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">5 Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">(2.500.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 75.25pt;" valign="top" width="100">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">3.500.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.35pt;" valign="top" width="88">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">1.000.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.6pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 65.35pt;" valign="top" width="87">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" valign="top" width="48">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">7 Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">4.000.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">1.500.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 75.25pt;" valign="top" width="100">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.35pt;" valign="top" width="88">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.6pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">5.500.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 65.35pt;" valign="top" width="87">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Pendpt jasa</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" valign="top" width="48">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">9 Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">(2.000.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 75.25pt;" valign="top" width="100">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.35pt;" valign="top" width="88">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.6pt;" valign="top" width="89">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">(2.000.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 65.35pt;" valign="top" width="87">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Gaji Kary.</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 27.0pt; tab-stops: 27.0pt;">
<span lang="PT-BR" style="mso-ansi-language: PT-BR;"><span style="mso-spacerun: yes;"> </span>c</span><span lang="SV" style="mso-ansi-language: SV;">.</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: .45in; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 480;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.75pt;" width="48">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Tgl</span></div>
</td>
<td colspan="3" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 202.05pt;" valign="top" width="269">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Harta</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.2pt;" valign="top" width="91">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Utang</span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.4pt;" width="75">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Modal</span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.0pt;" width="88">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Keterangan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Kas</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.9pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Piutang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.0pt;" valign="top" width="101">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Perlengkapan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.2pt;" valign="top" width="91">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Utang usaha</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.75pt;" valign="top" width="48">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">5 Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">(1.000.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.9pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.0pt;" valign="top" width="101">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">3.500.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.2pt;" valign="top" width="91">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">2.500.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.4pt;" valign="top" width="75">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.0pt;" valign="top" width="88">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.75pt;" valign="top" width="48">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">7 Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">5.500.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.9pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">1.500.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.0pt;" valign="top" width="101">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.2pt;" valign="top" width="91">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.4pt;" valign="top" width="75">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">4.000.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.0pt;" valign="top" width="88">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Pendpt jasa</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.75pt;" valign="top" width="48">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">9 Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">(2.000.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.9pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.0pt;" valign="top" width="101">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.2pt;" valign="top" width="91">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.4pt;" valign="top" width="75">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">(2.000.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.0pt;" valign="top" width="88">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Gaji Kary.</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 27.0pt; tab-stops: 27.0pt;">
<span lang="SV" style="mso-ansi-language: SV;">d.</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: .45in; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 480;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.75pt;" width="48">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Tgl</span></div>
</td>
<td colspan="3" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 202.05pt;" valign="top" width="269">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Harta</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.2pt;" valign="top" width="91">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Utang</span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.0pt;" width="84">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Modal</span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.0pt;" width="88">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Keterangan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Kas</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.9pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Piutang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.0pt;" valign="top" width="101">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Perlengkapan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.2pt;" valign="top" width="91">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Utang usaha</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.75pt;" valign="top" width="48">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">5 Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">(1.000.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.9pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.0pt;" valign="top" width="101">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">3.500.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.2pt;" valign="top" width="91">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">2.500.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.0pt;" valign="top" width="84">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.0pt;" valign="top" width="88">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.75pt;" valign="top" width="48">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">7 Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">4.000.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.9pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">1.500.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.0pt;" valign="top" width="101">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.2pt;" valign="top" width="91">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.0pt;" valign="top" width="84">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">5.500.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.0pt;" valign="top" width="88">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Pendpt jasa</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.75pt;" valign="top" width="48">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">9 Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">(1.000.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.9pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.0pt;" valign="top" width="101">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.2pt;" valign="top" width="91">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.0pt;" valign="top" width="84">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">(1.000.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.0pt;" valign="top" width="88">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Gaji Kary.</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 27.0pt; tab-stops: 27.0pt;">
<span lang="SV" style="mso-ansi-language: SV;">e.</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: .45in; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 480;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.75pt;" width="48">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Tgl</span></div>
</td>
<td colspan="3" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 202.05pt;" valign="top" width="269">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Harta</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.2pt;" valign="top" width="91">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Utang</span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.0pt;" width="84">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Modal</span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.0pt;" width="88">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Keterangan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Kas</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.9pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Piutang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.0pt;" valign="top" width="101">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Perlengkapan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.2pt;" valign="top" width="91">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Utang usaha</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.75pt;" valign="top" width="48">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">5 Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">(3.500.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.9pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.0pt;" valign="top" width="101">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">1.000.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.2pt;" valign="top" width="91">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">2.500.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.0pt;" valign="top" width="84">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.0pt;" valign="top" width="88">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.75pt;" valign="top" width="48">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">7 Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">5.500.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.9pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">1.500.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.0pt;" valign="top" width="101">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.2pt;" valign="top" width="91">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.0pt;" valign="top" width="84">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">4.000.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.0pt;" valign="top" width="88">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Pendpt jasa</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.75pt;" valign="top" width="48">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">9 Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.15pt;" valign="top" width="83">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">(1.000.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.9pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.0pt;" valign="top" width="101">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.2pt;" valign="top" width="91">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.0pt;" valign="top" width="84">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">(1.000.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.0pt;" valign="top" width="88">
<div class="MsoNormal">
<span lang="PT-BR" style="font-size: 11.0pt; mso-ansi-language: PT-BR;">Gaji Kary.</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 25.1pt; mso-list: l17 level1 lfo19; tab-stops: 27.0pt; text-align: justify; text-indent: -25.1pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Perhatikan matrik berikut ini! </span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: .45in; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 480;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.0pt;" valign="top" width="36">
<div align="center" class="MsoNormal" style="tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN">No</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.75in;" valign="top" width="168">
<div align="center" class="MsoNormal" style="tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN">A</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.75in;" valign="top" width="168">
<div align="center" class="MsoNormal" style="tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN">B</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204">
<div align="center" class="MsoNormal" style="tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN">C</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.75in;" valign="top" width="168">
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">Tanah</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.75in;" valign="top" width="168">
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">Beban
yang masih harus dibayar</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204">
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">Utang
Usaha</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.75in;" valign="top" width="168">
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">Persediaan
barang dagang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.75in;" valign="top" width="168">
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">Mesin</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204">
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">Modal</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">3</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.75in;" valign="top" width="168">
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">Goodwill</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.75in;" valign="top" width="168">
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">Piutang
Wesel</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204">
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">Beban
dibayar dimuka</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">4</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.75in;" valign="top" width="168">
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">Biaya
pendirian</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.75in;" valign="top" width="168">
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">Peralatan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204">
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN">Saham
dibeli untuk dimiliki</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 9.0pt; tab-stops: 27.0pt; text-align: justify;">
<span lang="IN"><span style="mso-tab-count: 1;"> </span>Berdasarkan matrik di atas,
yang termasuk Harta Lancar adalah....</span></div>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l11 level2 lfo1; text-align: justify; text-indent: -27.0pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">A1,<span style="mso-spacerun: yes;"> </span>B1,<span style="mso-spacerun: yes;"> </span>C1</span></div>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l11 level2 lfo1; text-align: justify; text-indent: -27.0pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">A2,<span style="mso-spacerun: yes;"> </span>B2,<span style="mso-spacerun: yes;"> </span>C3</span></div>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l11 level2 lfo1; text-align: justify; text-indent: -27.0pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">A2,<span style="mso-spacerun: yes;"> </span>B3,<span style="mso-spacerun: yes;"> </span>C3</span></div>
<div class="MsoNormal" style="margin-left: .75in; mso-list: l11 level2 lfo1; text-align: justify; text-indent: -27.0pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">A3,<span style="mso-spacerun: yes;"> </span>B3,<span style="mso-spacerun: yes;"> </span>C4</span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-list: l11 level2 lfo1; text-align: justify; text-indent: -27.0pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">A3,<span style="mso-spacerun: yes;"> </span>B4,<span style="mso-spacerun: yes;"> </span>C1</span></div>
<div class="MsoNormal" style="margin-left: .35in; mso-list: l12 level1 lfo3; text-align: justify; text-indent: -.35in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Data Perusahaan angkutan “
Selamat” sebagai berikut:</span></div>
<div class="MsoNormal" style="margin-left: 117.0pt; mso-list: l5 level3 lfo2; tab-stops: 27.0pt list 45.0pt; text-align: justify; text-indent: -1.25in;">
<span lang="IN" style="font-family: "Courier New"; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Beban Gaji<span style="mso-tab-count: 4;"> </span>Rp.30.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 117.0pt; mso-list: l5 level3 lfo2; tab-stops: 27.0pt list 45.0pt; text-align: justify; text-indent: -1.25in;">
<span lang="IN" style="font-family: "Courier New"; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Pendapatan komisi<span style="mso-tab-count: 3;"> </span>Rp.<span style="mso-spacerun: yes;"> </span>3.350.000,00</span></div>
<div class="MsoNormal" style="margin-left: 117.0pt; mso-list: l5 level3 lfo2; tab-stops: 27.0pt list 45.0pt; text-align: justify; text-indent: -1.25in;">
<span lang="IN" style="font-family: "Courier New"; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Beban Listrik, Air dan Telepon<span style="mso-tab-count: 1;"> </span>Rp<span style="mso-spacerun: yes;">
</span>.2.350.000,00</span></div>
<div class="MsoNormal" style="margin-left: 117.0pt; mso-list: l5 level3 lfo2; tab-stops: 27.0pt list 45.0pt; text-align: justify; text-indent: -1.25in;">
<span lang="IN" style="font-family: "Courier New"; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Pendapatan Jasa<span style="mso-tab-count: 3;"> </span>Rp.45.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 117.0pt; mso-list: l5 level3 lfo2; tab-stops: 27.0pt list 45.0pt; text-align: justify; text-indent: -1.25in;">
<span lang="IN" style="font-family: "Courier New"; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Beban Asuransi<span style="mso-tab-count: 3;"> </span>Rp. <span style="mso-spacerun: yes;"> </span>5.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 117.0pt; mso-list: l5 level3 lfo2; tab-stops: 27.0pt list 45.0pt; text-align: justify; text-indent: -1.25in;">
<span lang="IN" style="font-family: "Courier New"; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Beban Sewa<span style="mso-tab-count: 4;"> </span>Rp.10.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 117.0pt; mso-list: l5 level3 lfo2; tab-stops: 27.0pt list 45.0pt; text-align: justify; text-indent: -1.25in;">
<span lang="IN" style="font-family: "Courier New"; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Pengambilan pribadi<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>Rp.<span style="mso-spacerun: yes;"> </span>2.500.000,00</span></div>
<div class="MsoNormal" style="margin-left: 117.0pt; mso-list: l5 level3 lfo2; tab-stops: 27.0pt list 45.0pt; text-align: justify; text-indent: -1.25in;">
<span lang="IN" style="font-family: "Courier New"; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Beban lain-lain<span style="mso-tab-count: 3;"> </span>Rp. <span style="mso-spacerun: yes;"> </span>1.000.000,00</span></div>
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN"><span style="mso-tab-count: 1;"> </span>Dari data di atas besarnya laba/rugi
adalah....</span></div>
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN"><span style="mso-tab-count: 1;"> </span>a. Laba <span style="mso-tab-count: 1;"> </span>Rp.2.500.000,00</span></div>
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN"><span style="mso-tab-count: 1;"> </span>b. Rugi<span style="mso-tab-count: 1;"> </span>Rp.2.500.000,00</span></div>
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN"><span style="mso-tab-count: 1;"> </span>c. Laba<span style="mso-tab-count: 1;"> </span>Rp.1.000.000,00</span></div>
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN"><span style="mso-tab-count: 1;"> </span>d. Rugi<span style="mso-tab-count: 1;"> </span>Rp.1.000.000,00</span></div>
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<span lang="IN"><span style="mso-tab-count: 1;"> </span>e. Laba<span style="mso-tab-count: 1;"> </span>Rp.0,00</span><span style="mso-ansi-language: EN-US;"></span></div>
<div class="MsoNormal" style="tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: .35in; mso-list: l3 level1 lfo5; text-indent: -.35in;">
<span style="mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="mso-ansi-language: EN-US;">The
following is data “ Molex” beauty salon :</span></div>
<div class="MsoNormal" style="margin-left: 127.35pt; mso-list: l13 level3 lfo4; tab-stops: list 45.0pt left 135.0pt; text-indent: -100.35pt;">
<a href="http://draft.blogger.com/null" name="OLE_LINK2"></a><a href="http://draft.blogger.com/null" name="OLE_LINK1"><span style="mso-bookmark: OLE_LINK2;"><span style="font-family: Wingdings; mso-ansi-language: EN-US; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="mso-ansi-language: EN-US;">Service Income<span style="mso-tab-count: 5;"> </span>Rp.
10.000.000,00</span></span></a></div>
<div class="MsoNormal" style="margin-left: 127.35pt; mso-list: l13 level3 lfo4; tab-stops: list 45.0pt left 135.0pt; text-indent: -100.35pt;">
<span style="mso-bookmark: OLE_LINK1;"><span style="mso-bookmark: OLE_LINK2;"><span style="font-family: Wingdings; mso-ansi-language: EN-US; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="mso-ansi-language: EN-US;">1st<span style="mso-spacerun: yes;"> </span>Jan
2006 Capital <span style="mso-tab-count: 2;"> </span>Rp.<span style="mso-spacerun: yes;"> </span>5.000.000,00</span></span></span></div>
<div class="MsoNormal" style="margin-left: 127.35pt; mso-list: l13 level3 lfo4; tab-stops: list 45.0pt left 135.0pt; text-indent: -100.35pt;">
<span style="mso-bookmark: OLE_LINK1;"><span style="mso-bookmark: OLE_LINK2;"><span style="font-family: Wingdings; mso-ansi-language: EN-US; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="mso-ansi-language: EN-US;">Edo</span><span style="mso-ansi-language: EN-US;"> prive<span style="mso-tab-count: 5;"> </span>Rp.<span style="mso-spacerun: yes;"> </span>2.000.000,00</span></span></span></div>
<div class="MsoNormal" style="margin-left: 127.35pt; mso-list: l13 level3 lfo4; tab-stops: list 45.0pt left 135.0pt; text-indent: -100.35pt;">
<span style="mso-bookmark: OLE_LINK1;"><span style="mso-bookmark: OLE_LINK2;"><span style="font-family: Wingdings; mso-ansi-language: EN-US; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="mso-ansi-language: EN-US;">31st<span style="mso-spacerun: yes;">
</span>December 2006 Capital<span style="mso-tab-count: 1;"> </span>Rp.<span style="mso-spacerun: yes;"> </span>7.000.000,00</span></span></span></div>
<div class="MsoNormal" style="tab-stops: 27.0pt;">
<span style="mso-bookmark: OLE_LINK1;"><span style="mso-bookmark: OLE_LINK2;"><span style="mso-ansi-language: EN-US;"><span style="mso-tab-count: 1;"> </span>From the data above amount of expenses
is….</span></span></span></div>
<div class="MsoNormal" style="margin-left: 45.0pt; mso-list: l5 level2 lfo2; tab-stops: list 45.0pt left 2.25in; text-indent: -.25in;">
<span style="mso-bookmark: OLE_LINK1;"><span style="mso-bookmark: OLE_LINK2;"><span lang="PT-BR" style="mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IT" style="mso-ansi-language: IT;">Rp.
14.000.000,00<span style="mso-tab-count: 1;"> </span>d. Rp. 6.000.</span></span></span><span style="mso-bookmark: OLE_LINK1;"><span style="mso-bookmark: OLE_LINK2;"><span lang="PT-BR" style="mso-ansi-language: PT-BR;">000,00</span></span></span></div>
<div class="MsoNormal" style="margin-left: 45.0pt; mso-list: l5 level2 lfo2; tab-stops: list 45.0pt left 2.25in; text-indent: -.25in;">
<span style="mso-bookmark: OLE_LINK1;"><span style="mso-bookmark: OLE_LINK2;"><span lang="PT-BR" style="mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="PT-BR" style="mso-ansi-language: PT-BR;">Rp.
12.000.000,00<span style="mso-tab-count: 1;"> </span>e. Rp. 4.000.000,00</span></span></span></div>
<div class="MsoNormal" style="margin-left: 45.0pt; mso-list: l5 level2 lfo2; tab-stops: list 45.0pt; text-indent: -.25in;">
<span style="mso-bookmark: OLE_LINK1;"><span style="mso-bookmark: OLE_LINK2;"><span lang="PT-BR" style="mso-ansi-language: PT-BR; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="PT-BR" style="mso-ansi-language: PT-BR;">Rp.<span style="mso-spacerun: yes;"> </span>8.000.000,00</span></span></span></div>
<div class="MsoNormal" style="margin-left: 45.0pt; tab-stops: list 45.0pt;">
<br /></div>
<span style="mso-bookmark: OLE_LINK2;"></span><span style="mso-bookmark: OLE_LINK1;"></span>
<div class="MsoNormal" style="margin-left: .35in; mso-list: l3 level1 lfo5; text-indent: -.35in;">
<span lang="AF" style="mso-ansi-language: AF; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="AF" style="mso-ansi-language: AF;">Fa
Setia Kawan mempunyai data keuangan berikut ini:</span></div>
<div class="MsoNormal" style="margin-left: .35in; mso-list: l14 level2 lfo6; text-indent: -.25in;">
<span lang="AF" style="mso-ansi-language: AF; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="AF" style="mso-ansi-language: AF;">Modal
awal<span style="mso-spacerun: yes;"> </span>Rp100.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: .35in; mso-list: l14 level2 lfo6; text-indent: -.25in;">
<span lang="AF" style="mso-ansi-language: AF; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="AF" style="mso-ansi-language: AF;">Pendapatan<span style="mso-spacerun: yes;"> </span>Rp30.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: .35in; mso-list: l14 level2 lfo6; text-indent: -.25in;">
<span lang="AF" style="mso-ansi-language: AF; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="AF" style="mso-ansi-language: AF;">Beban
usaha<span style="mso-spacerun: yes;"> </span>Rp28.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: .35in; mso-list: l14 level2 lfo6; text-indent: -.25in;">
<span lang="AF" style="mso-ansi-language: AF; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="AF" style="mso-ansi-language: AF;">Pengambilan
prive<span style="mso-spacerun: yes;"> </span>Rp5.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: .35in;">
<span lang="AF" style="mso-ansi-language: AF;">Berdasarkan data di atas maka besarnya modal akhir adalah....</span></div>
<div class="MsoNormal" style="margin-left: .35in;">
<span lang="AF" style="mso-ansi-language: AF;">a. Rp 93.000.000,00<span style="mso-spacerun: yes;">
</span></span></div>
<div class="MsoNormal" style="margin-left: .35in;">
<span lang="AF" style="mso-ansi-language: AF;">b. Rp 95.000.000,00<span style="mso-spacerun: yes;">
</span></span></div>
<div class="MsoNormal" style="margin-left: .35in;">
<span lang="AF" style="mso-ansi-language: AF;">c. Rp 97.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: .35in;">
<span lang="AF" style="mso-ansi-language: AF;">d. Rp 98.000.000,00<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="margin-left: .35in;">
<span lang="AF" style="mso-ansi-language: AF;">e. Rp102.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: .35in;">
<br /></div>
<div class="MsoNormal" style="margin-left: .35in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.35in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">At the beginning of the year, ABC
Company had total assets of Rp. 82.000.000 and total liabilities Rp.
50.000.000. If the total assets increased Rp. 15.000.000 during the year and
total liabilities decreased Rp. 8.000.000. How much is the increasing amount of
owner’s equity at the end of the year?</span></div>
<div class="MsoNormal" style="margin-left: 45.0pt; mso-list: l10 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">Rp. 55.000.000</span></div>
<div class="MsoNormal" style="margin-left: 45.0pt; mso-list: l10 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">Rp. 47.000.000</span></div>
<div class="MsoNormal" style="margin-left: 45.0pt; mso-list: l10 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">Rp. 39.000.000</span></div>
<div class="MsoNormal" style="margin-left: 45.0pt; mso-list: l10 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">Rp. 32.000.000</span></div>
<div class="MsoNormal" style="margin-left: 45.0pt; mso-list: l10 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">Rp. 23.000.000</span></div>
<div class="MsoNormal" style="margin-left: 45.0pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: .35in; mso-add-space: auto; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.35in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Akuntansi adalah seni dari
pencatatan, penggolongan, dan peringkasan transaksi atau kejadian yang bersifat
keuangan dengan cara yang tepat (berdaya guna) dan dalam bentuk satuan uang, serta
penafsiran hasil proses tersebut. Pengertian akuntansi tersebut adalah menurut
lembaga ....</span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -13.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">ACIPA</span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -13.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">AICPA</span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -13.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">APCIA</span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -13.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">AAA</span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -13.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">APCAI</span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: .35in; mso-list: l18 level1 lfo9; text-align: justify; text-indent: -.35in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">Informasi akuntansi harus dapat memenuhi kebutuhan para penggunanya
dalam rangka mengambil keputusan ekonomi. Hal ini sesuai dengan syarat laporan
keuangan ....</span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; mso-list: l1 level1 lfo10; text-align: justify; text-indent: -13.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">relevan</span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; mso-list: l1 level1 lfo10; text-align: justify; text-indent: -13.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">netral</span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; mso-list: l1 level1 lfo10; text-align: justify; text-indent: -13.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">daya banding</span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; mso-list: l1 level1 lfo10; text-align: justify; text-indent: -13.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">dapat dimengerti</span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; mso-list: l1 level1 lfo10; text-indent: -13.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">tepat waktu</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 22.5pt; mso-list: l18 level1 lfo9; text-align: justify; text-indent: -22.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">11.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">A financial report is used as a basis to calculate the sum of output
tax’s company. This means is the report is useful for….</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt; text-align: justify;">
<span lang="IN">a.<span style="mso-spacerun: yes;"> </span>the management</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt; text-align: justify;">
<span lang="IN">b.<span style="mso-spacerun: yes;"> </span>the owner</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt; text-align: justify;">
<span lang="IN">c.<span style="mso-spacerun: yes;"> </span>the investor</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt; text-align: justify;">
<span lang="IN">d.<span style="mso-spacerun: yes;"> </span>the government</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt; text-align: justify;">
<span lang="IN">e.<span style="mso-spacerun: yes;"> </span>the employee</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 22.5pt; mso-list: l18 level1 lfo9; text-align: justify; text-indent: -22.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">12.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">Bidang akuntansi yang khusus berhubungan dengan penetapan prosedur
akuntansi dan peralatannya dalam suatu perusahaan disebut bidang akuntansi ....</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l1 level2 lfo10; tab-stops: list 40.5pt; text-align: justify; text-indent: -13.5pt;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></i><i style="mso-bidi-font-style: normal;"><span lang="IN">social accounting</span></i></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l1 level2 lfo10; tab-stops: list 40.5pt; text-align: justify; text-indent: -13.5pt;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></i><i style="mso-bidi-font-style: normal;"><span lang="IN">cost accounting</span></i></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l1 level2 lfo10; tab-stops: list 40.5pt; text-align: justify; text-indent: -13.5pt;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></i><i style="mso-bidi-font-style: normal;"><span lang="IN">accounting system</span></i></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l1 level2 lfo10; tab-stops: list 40.5pt; text-align: justify; text-indent: -13.5pt;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></i><i style="mso-bidi-font-style: normal;"><span lang="IN">auditing investigation</span></i></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l1 level2 lfo10; tab-stops: list 40.5pt; text-align: justify; text-indent: -13.5pt;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></i><i style="mso-bidi-font-style: normal;"><span lang="IN">tax accounting</span></i></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 22.5pt; mso-list: l18 level1 lfo9; text-align: justify; text-indent: -22.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">13.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">The purpose of ethical code on chartered accountant profession is to
give guarantee on….</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt; text-align: justify;">
<span lang="IN">a.<span style="mso-spacerun: yes;"> </span>the quality and honesty on financial report</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt; text-align: justify;">
<span lang="IN">b.<span style="mso-spacerun: yes;"> </span>making the company’s profit increasing</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt; text-align: justify;">
<span lang="IN">c.<span style="mso-spacerun: yes;"> </span>making the investors interesting to invests</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt; text-align: justify;">
<span lang="IN">d.<span style="mso-spacerun: yes;"> </span>the businessmen, so the company’s continuity
is guaranteed</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt; text-align: justify;">
<span lang="IN">e.<span style="mso-spacerun: yes;"> </span>the creditors, in returning the credits</span><span style="mso-ansi-language: EN-US;"></span></div>
<div class="MsoNormal" style="margin-left: 22.5pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 22.5pt; mso-list: l18 level1 lfo9; text-indent: -22.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">14.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">“Roni Kartawijaya” accountant’s
office has a data below:</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt;">
<span lang="SV" style="mso-ansi-language: SV;">Final capital<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Rp. 15.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt;">
<span lang="SV" style="mso-ansi-language: SV;">Service revenue<span style="mso-spacerun: yes;">
</span><span style="mso-tab-count: 1;"> </span>Rp.<span style="mso-spacerun: yes;"> </span></span><span lang="IN">5.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt;">
<span lang="IN">Capital<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Rp. 10.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt;">
<span lang="IN">Profit after tax<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Rp.<span style="mso-spacerun: yes;">
</span>6.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt;">
<span lang="SV" style="mso-ansi-language: SV;">Rent espenses<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Rp.<span style="mso-spacerun: yes;">
</span>1.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt;">
<span lang="SV" style="mso-ansi-language: SV;">Interest espenses<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Rp.<span style="mso-spacerun: yes;">
</span>500.000,00</span></div>
<div class="MsoNormal" style="tab-stops: 22.5pt;">
<span lang="SV" style="mso-ansi-language: SV;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>From
the data above the personal withdrawal is .....</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt; tab-stops: .5in 40.5pt;">
<span lang="IN">a.<span style="mso-spacerun: yes;"> </span>Rp.16.000.000,00<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="margin-left: 22.5pt; tab-stops: .5in 40.5pt;">
<span lang="IN">b. </span><span lang="IN" style="mso-ansi-language: EN-US;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN">Rp.<span style="mso-spacerun: yes;"> </span>5.000.000,00<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="margin-left: 22.5pt; tab-stops: .5in 40.5pt;">
<span lang="IN">c. <span style="mso-spacerun: yes;"> </span>Rp.<span style="mso-spacerun: yes;"> </span>4.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt; tab-stops: .5in 40.5pt;">
<span lang="IN">d.<span style="mso-spacerun: yes;"> </span>Rp.<span style="mso-spacerun: yes;"> </span>1.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt; tab-stops: .5in 40.5pt;">
<span lang="IN">e.<span style="mso-spacerun: yes;"> </span>Rp.<span style="mso-spacerun: yes;"> </span>500.000,00</span></div>
<div class="MsoNormal" style="margin-left: 22.5pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 22.5pt; mso-list: l18 level1 lfo9; text-indent: -22.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">15.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Berikut adalah data per 31 Desember
2008, perusahaan jasa catering ”Bundo”:</span></div>
<div class="MsoNormal">
<span lang="IN"><span style="mso-spacerun: yes;"> </span></span><span lang="IN" style="mso-ansi-language: SV;"><span style="mso-spacerun: yes;"> </span></span><span lang="SV" style="mso-ansi-language: SV;">Modal<span style="mso-spacerun: yes;">
</span>awal<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Rp<span style="mso-spacerun: yes;">
</span>3.500.000,00</span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; mso-list: l6 level1 lfo11; text-indent: -.25in;">
<span lang="SV" style="mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="SV" style="mso-ansi-language: SV;"><span style="mso-spacerun: yes;"> </span>Pendapatan<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Rp 12.350.000,00</span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; mso-list: l6 level1 lfo11; text-indent: -.25in;">
<span lang="SV" style="mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="SV" style="mso-ansi-language: SV;"><span style="mso-spacerun: yes;"> </span>Pengambilan pribadi<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Rp<span style="mso-spacerun: yes;"> </span>1.500.000,00</span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; mso-list: l6 level1 lfo11; text-indent: -.25in;">
<span lang="SV" style="mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="SV" style="mso-ansi-language: SV;"><span style="mso-spacerun: yes;"> </span>Beban-beban<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Rp<span style="mso-spacerun: yes;"> </span>4.750,000,00</span></div>
<div class="MsoNormal">
<span lang="SV" style="mso-ansi-language: SV;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>Jumlah
modal akhir dari perusahaan jasa catering ”Bundo” adalah....</span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; mso-list: l8 level1 lfo12; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN"><span style="mso-spacerun: yes;"> </span>Rp6.100.000,00</span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; mso-list: l8 level1 lfo12; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN"><span style="mso-spacerun: yes;"> </span>Rp9.600.000,00 </span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; mso-list: l8 level1 lfo12; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN"><span style="mso-spacerun: yes;"> </span>Rp11.100.000,00<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; mso-list: l8 level1 lfo12; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN"><span style="mso-spacerun: yes;"> </span>Rp14.350.000,00<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="margin-left: 40.5pt; mso-list: l8 level1 lfo12; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN"><span style="mso-spacerun: yes;"> </span>Rp16.000.000,00<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: .25in; mso-add-space: auto; mso-list: l15 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span lang="FI" style="mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">16.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="FI" style="mso-ansi-language: FI;">Perusahaan
Jasa Antoni tahun 2007 mempunyai beberapa transaksi sebagai berikut:</span></div>
<div class="MsoNormal" style="margin-left: 117.0pt; tab-stops: .25in; text-indent: -99.0pt;">
<span lang="FI" style="mso-ansi-language: FI;">04 Maret <span style="mso-tab-count: 1;"> </span>:<span style="mso-spacerun: yes;"> </span>Tn. Antoni menyetor uang tunai sebesar
Rp50.000.000,00 </span></div>
<div class="MsoNormal" style="margin-left: 117.0pt; tab-stops: .25in; text-indent: -99.0pt;">
<span lang="FI" style="mso-ansi-language: FI;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span>sebagai modal awal.</span></div>
<div class="MsoNormal" style="margin-left: 99.0pt; tab-stops: .25in; text-indent: -81.0pt;">
<span lang="FI" style="mso-ansi-language: FI;">15 Maret <span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>:<span style="mso-spacerun: yes;">
</span>Dibeli peralatan kantor sebesar Rp20.000.000,00 dibayar tunai </span></div>
<div class="MsoNormal" style="margin-left: 99.0pt; tab-stops: .25in 81.0pt; text-indent: -81.0pt;">
<span lang="FI" style="mso-ansi-language: FI;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>Rp15.000.000,00 dan sisanya
diangsur.</span></div>
<div class="MsoNormal" style="margin-left: 117.0pt; text-indent: -99.0pt;">
<span lang="FI" style="mso-ansi-language: FI;">19 Maret <span style="mso-tab-count: 1;"> </span>:<span style="mso-spacerun: yes;"> </span>Pinjam uang ke Bank Mandiri sebesar Rp.
35.000.000,00 sebagai<span style="mso-spacerun: yes;"> </span>tambahan modal.</span></div>
<div class="MsoNormal" style="margin-left: .25in; text-align: justify;">
<span lang="FI" style="mso-ansi-language: FI;">Berdasarkan transaksi di atas, maka pencatatan ke
persamaan dasar akuntansi yang benar adalah…</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 27.0pt; tab-stops: 1.25in; text-indent: -9.0pt;">
<span lang="PT-BR" style="mso-ansi-language: PT-BR;">A. <span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span>H<span style="mso-spacerun: yes;">
</span>=<span style="mso-spacerun: yes;"> </span>U + M<span style="mso-tab-count: 2;"> </span>(dalam ribuan rupiah)</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 41.4pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 480;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Tgl</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Kas</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Peralatan</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Utang</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Modal</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Keterangan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">4/3/07</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in;">
<span lang="IN">Modal awal</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">15/3/07</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">(15.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">20.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">5.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">35.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">20.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">5.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">19/3/07</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">35.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">35.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">70.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">20.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">40.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; margin-left: 27.0pt; tab-stops: 1.25in; text-indent: -9.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 27.0pt; tab-stops: 1.25in; text-indent: -9.0pt;">
<span lang="PT-BR" style="mso-ansi-language: PT-BR;">B.<span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span>H<span style="mso-spacerun: yes;">
</span>=<span style="mso-spacerun: yes;"> </span>U + M<span style="mso-tab-count: 2;"> </span>(dalam ribuan rupiah)</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 41.4pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 480;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Tgl</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Kas</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Peralatan</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Utang</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Modal</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Keterangan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">4/3/07</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in;">
<span lang="IN">Modal awal</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">15/3/07</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">(15.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">15.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">5.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">35.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">15.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">5.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">19/3/07</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">35.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">35.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">70.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">15.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">40.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; tab-stops: .25in 1.25in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 27.0pt; tab-stops: 1.25in; text-indent: -9.0pt;">
<span lang="PT-BR" style="mso-ansi-language: PT-BR;">C.<span style="mso-tab-count: 5;"> </span>H<span style="mso-spacerun: yes;"> </span>=<span style="mso-spacerun: yes;"> </span>U
+ M<span style="mso-tab-count: 2;"> </span>(dalam ribuan rupiah)</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 41.4pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 480;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Tgl</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Kas</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Peralatan</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Utang</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Modal</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div align="center" class="MsoNormal" style="tab-stops: .25in; text-align: center;">
<span lang="IN">Keterangan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">4/3/07</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<span lang="IN">Modal awal</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">15/3/07</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">(15.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">15.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">35.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">15.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">19/3/07</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">35.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">35.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">70.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">15.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">35.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; tab-stops: .25in 1.25in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 27.0pt; tab-stops: 1.25in; text-indent: -9.0pt;">
<span lang="PT-BR" style="mso-ansi-language: PT-BR;">D.<span style="mso-tab-count: 5;"> </span>H<span style="mso-spacerun: yes;"> </span>=<span style="mso-spacerun: yes;"> </span>U
+ M<span style="mso-tab-count: 2;"> </span>(dalam ribuan rupiah)</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 41.4pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 480;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Tgl</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Kas</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Peralatan</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Utang</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Modal</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Keterangan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">4/3/07</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in;">
<span lang="IN">Modal awal</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">15/3/07</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">(15.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">20.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">5.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">35.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">20.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">5.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">19/3/07</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">35.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">35.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">35.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">20.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">40.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">85.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; tab-stops: .25in 1.25in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; tab-stops: .25in 1.25in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; tab-stops: .25in 1.25in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; tab-stops: .25in 1.25in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 27.0pt; tab-stops: 1.25in; text-indent: -9.0pt;">
<span lang="PT-BR" style="mso-ansi-language: PT-BR;">E.<span style="mso-tab-count: 5;"> </span>H<span style="mso-spacerun: yes;"> </span>=<span style="mso-spacerun: yes;"> </span>U
+ M<span style="mso-tab-count: 2;"> </span>(dalam ribuan rupiah)<span style="mso-tab-count: 1;"> </span></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 41.4pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 480;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Tgl</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Kas</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Peralatan</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Utang</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Modal</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">Keterangan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">4/3/07</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<span lang="IN">Modal awal</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">15/3/07</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">(20.000)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">20.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">30.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">20.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">19/3/07</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">35.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">35.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 47.5pt;" valign="top" width="63">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.85pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">65.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.8pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">20.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">35.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.7pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="tab-stops: .25in 1.25in; text-align: center;">
<span lang="IN">50.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.45pt;" valign="top" width="106">
<div class="MsoNormal" style="tab-stops: .25in 1.25in;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 10.0pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l15 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">17.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">Hotel Century berbintang lima selama bulan Mei 2009 menerima tamu
sebanyak 20 orang masing-masing menginap selama 2 hari . Cara pembayaran
beragam sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; mso-add-space: auto; mso-list: l2 level1 lfo15; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">10 orang membayar tunai </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; mso-add-space: auto; mso-list: l2 level1 lfo15; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">4 orang menggunakan cek</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; mso-add-space: auto; mso-list: l2 level1 lfo15; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">6 orang membayar separuh tunai,
dan sisanya dilunasi bulan berikut</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; mso-add-space: auto; mso-list: l2 level1 lfo15; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">2 orang memesan untuk bulan juni
2009</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; mso-add-space: auto; mso-list: l2 level1 lfo15; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Tarif menginap per hari
Rp500.000,- per orang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span lang="IN">Pendapatan Hotel Century selama bulan
Mei 2009 tersebut sebesar....</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo14; tab-stops: .5in; text-indent: -.5in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">Rp20.000.000,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo14; tab-stops: .5in; text-indent: -.5in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">Rp17.000.000,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo14; tab-stops: .5in; text-indent: -.5in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">Rp14.000.000,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo14; tab-stops: .5in; text-indent: -.5in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">Rp13.000.000,00</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo14; tab-stops: .5in; text-indent: -.5in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Rp10.000.000,00</span></div>
<div class="MsoNormal" style="tab-stops: .5in;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 10.0pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l15 level1 lfo13; tab-stops: .25in; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">18.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">Jika diketahui hak cipta Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">5.200.000,00<span style="mso-spacerun: yes;">
</span>investasi saham adalah Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">10.000.000,00. Aset lancar Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">10.645.00,00 aset tidak
lancar Rp1.700.000,00 modal awal Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">17.500.000,00 prive Rp 360.00,00 dan laba bersih
Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">1.855.000,00<span style="mso-spacerun: yes;"> </span>maka kewajiban dalam neraca sebesar ....</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; mso-add-space: auto; mso-list: l7 level1 lfo16; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">4.485.000,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; mso-add-space: auto; mso-list: l7 level1 lfo16; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">6.540.000,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; mso-add-space: auto; mso-list: l7 level1 lfo16; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">7.830.000,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; mso-add-space: auto; mso-list: l7 level1 lfo16; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">8.550.000,00</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 10.0pt; mso-add-space: auto; mso-list: l7 level1 lfo16; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">11.540.000,00</span></div>
<div class="MsoNormal" style="margin-left: .25in; mso-list: l15 level1 lfo13; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">19.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">Diketahui data sebagai berikut:</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-indent: -.25in;">
<span lang="IN">-<span style="mso-tab-count: 1;"> </span>modal akhir<span style="mso-tab-count: 2;"> </span></span><span style="mso-ansi-language: EN-US;"><span style="mso-tab-count: 1;"> </span></span><span lang="IN">Rp</span><span style="mso-ansi-language: EN-US;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN">25.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-indent: -.25in;">
<span lang="IN">-<span style="mso-tab-count: 1;"> </span>Jumlah aset<span style="mso-tab-count: 3;"> </span>Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">100.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-indent: -.25in;">
<span lang="IN">-<span style="mso-tab-count: 1;"> </span>jumlah laibilitas<span style="mso-tab-count: 2;"> </span>Rp</span><span style="mso-ansi-language: EN-US;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN">75.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-indent: -.25in;">
<span lang="IN">-<span style="mso-tab-count: 1;"> </span>laba bersih<span style="mso-tab-count: 3;"> </span>Rp</span><span style="mso-ansi-language: EN-US;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN">5.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-indent: -.25in;">
<span lang="IN">-<span style="mso-tab-count: 1;"> </span>modal awal<span style="mso-tab-count: 3;"> </span>Rp</span><span style="mso-ansi-language: EN-US;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN">22.500.000,00</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-indent: -.25in;">
<span lang="IN">Dari
data di atas,<span style="mso-spacerun: yes;"> </span>jumlah pengambilan pribadi
sebesar….</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 10.0pt; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l16 level3 lfo17; text-indent: -22.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="mso-fareast-font-family: "Times New Roman";">Rp2.000.000,00<span style="mso-tab-count: 2;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l16 level3 lfo17; text-indent: -22.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="mso-fareast-font-family: "Times New Roman";">Rp2.500.000,00<span style="mso-tab-count: 2;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l16 level3 lfo17; text-indent: -22.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="mso-fareast-font-family: "Times New Roman";">Rp2.700.000,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l16 level3 lfo17; text-indent: -22.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="mso-fareast-font-family: "Times New Roman";">Rp3.000.000,00</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 10.0pt; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l16 level3 lfo17; text-indent: -22.5pt;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="mso-fareast-font-family: "Times New Roman";">Rp7.500.000,00</span><span lang="IN"></span></div>
<div class="MsoNormal" style="margin-bottom: 10.0pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 10.0pt; tab-stops: .5in;">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoListParagraph" style="margin-left: .25in; mso-add-space: auto; mso-list: l15 level1 lfo13; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">20.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="mso-fareast-font-family: "Times New Roman";">Berikut ini sebagian
data yang dimiliki oleh CV “Kencana Ungu” per 31 Desember 2008:</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-indent: -.25in;">
<span lang="IN">-<span style="mso-tab-count: 1;"> </span>Kas<span style="mso-tab-count: 4;"> </span>Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">2.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-indent: -.25in;">
<span lang="IN">-<span style="mso-tab-count: 1;"> </span>Piutang usaha<span style="mso-tab-count: 3;"> </span>Rp</span><span style="mso-ansi-language: EN-US;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN">750.000,00</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-indent: -.25in;">
<span lang="IN">-<span style="mso-tab-count: 1;"> </span>Perlengkapan<span style="mso-tab-count: 3;"> </span>Rp</span><span style="mso-ansi-language: EN-US;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN">250.000,00</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-indent: -.25in;">
<span lang="IN">-<span style="mso-tab-count: 1;"> </span>Pendapatan jasa<span style="mso-tab-count: 2;"> </span>Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">3.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-indent: -.25in;">
<span lang="IN">-<span style="mso-tab-count: 1;"> </span>Pengambilan pribadi<span style="mso-tab-count: 2;"> </span>Rp</span><span style="mso-ansi-language: EN-US;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN">500.000,00</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-indent: -.25in;">
<span lang="IN">-<span style="mso-tab-count: 1;"> </span>Beban sewa<span style="mso-tab-count: 3;"> </span>Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">1.200.000,00</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-indent: -.25in;">
<span lang="IN">-<span style="mso-tab-count: 1;"> </span>Beban gaji<span style="mso-tab-count: 3;"> </span>Rp</span><span style="mso-ansi-language: EN-US;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN">400.000,00</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-indent: -.25in;">
<span lang="IN">-<span style="mso-tab-count: 1;"> </span>Beban listrik<span style="mso-tab-count: 3;"> </span>Rp</span><span style="mso-ansi-language: EN-US;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN">100.000,00</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-indent: -.25in;">
<span lang="IN">Berdasarkan
data di atas, laba/rugi perusahaan CV ” Kencana Ungu “ adalah….</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 10.0pt; mso-add-space: auto; mso-list: l9 level3 lfo18; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">1.300.000,00<span style="mso-tab-count: 3;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; mso-add-space: auto; mso-list: l9 level3 lfo18; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">1.550,000,00<span style="mso-tab-count: 3;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; mso-add-space: auto; mso-list: l9 level3 lfo18; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">2.050.000,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; mso-add-space: auto; mso-list: l9 level3 lfo18; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">2.100.000,00</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 10.0pt; mso-add-space: auto; mso-list: l9 level3 lfo18; text-indent: -.25in;">
<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Rp</span><span lang="IN" style="mso-ansi-language: EN-US;"> </span><span lang="IN">3.300.000,00</span><span lang="IN" style="mso-fareast-font-family: "Times New Roman";"></span></div>
</span></span><br />
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</span></span><br />
<div class="MsoNormal">
<a href="http://dedeazisnagara.blogspot.com/2013/10/soal-latihan-persamaan-dasar-akuntansi.html" target="_blank"><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;"><b>Soal Latihan Persamaan dasar akuntansi beserta jawabannya </b></span></span></span></a></div>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Transaksi Maret 2007:</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: .25in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Tuan Amir
mendirikan bengkel “AMIR SPORT”dengan menyetor uang pribadinya ke kas
perusahaan sebesar Rp 30.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Untuk menambah
kas perusahaan, Tn. Amir meminjam uang ke bank sebesar Rp 10.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Perusahaan Tn.
Amir membeli perlengkapan bengkel sebesar Rp 13.000.000 secara tunai</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Tn. Amir
mengambil uang kas perusahaan untuk keperluan pribadinya sebesar Rp 1.500.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Tn. Amir membeli
perlengkapan bengkel dari Toko Enggal sebesar Rp 2.000.000 secara kredit</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Tn. Amir
membayar sebagian utangnya pada Toko Enggal sebesar Rp 500.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Tn. Amir
menerima pendapatan jasa bengkel sebesar RP 5.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Tn. Amir
membayar gaji pegawai sebesar Rp 1.500.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Tn. Amir
melakukan jasa perbaikan mobil sebesar Rp 1.000.000 dan pembayarannya akan
diterima satu bulan kemudian</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: .25in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Perlengkapan bengkel yang sudah terpakai sebesar Rp
800.000</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Diminta :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Buatlah <a href="http://dedeazisnagara.blogspot.com/2013/10/soal-latihan-persamaan-dasar-akuntansi.html" target="_blank"><b>persamaan dasarakuntansi</b></a> beserta laporan keuangannya!</span></div>
</span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
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Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com0tag:blogger.com,1999:blog-5181649231209167090.post-37692371866723111642013-10-03T07:03:00.001+07:002013-10-03T07:04:22.077+07:00Pengantar Akuntansi, Akuntansi Sebagai Sistem informasi, Prinsip, Profesi, Konsep dan Bidang Akuntansi<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
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</span></span><br />
<div class="MsoListParagraph" style="margin-left: 24.5pt; mso-add-space: auto; mso-list: l2 level1 lfo2; mso-text-indent-alt: -.25in; text-align: justify; text-indent: -24.5pt;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><a href="http://dedeazisnagara.blogspot.com/2013/10/pengantar-akuntansi-akuntansi-sebagai.html" target="_blank"><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Pengertian Akuntansi</span></b></a></span></span></div>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">
</span></span><br />
<div class="MsoNormal" style="text-align: justify;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Kata
akuntansi (Accounting) berasal dari perkataan to Account yang berarti
mempertimbangkan atau mempertanggungjawabkan. <a href="http://dedeazisnagara.blogspot.com/2013/10/pengantar-akuntansi-akuntansi-sebagai.html" target="_blank"><b>Akuntansi</b></a> berkaitan dengan
masalah pertanggungjawaban dari manajemen pengelola perusahaan kepada pemilik perusahaan
atas kepercayaan yang diberikan atas kepercayaan yang diberikan kepadanya dalam
melaksanakan aktivitas perusahaan.</span></span></span></div>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Definisi
akuntansi ada beberapa macam diantanya:</span></div>
<div class="MsoListParagraph" style="mso-list: l8 level1 lfo3; text-align: justify; text-indent: -.25in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Menurut
American Accounting Association (AAA)</span></b></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><b><a href="http://dedeazisnagara.blogspot.com/2013/10/pengantar-akuntansi-akuntansi-sebagai.html" target="_blank">Akuntansi</a> </b>adalah proses pengidentifikasian, pengukuran dan pelaporan
informasi ekonomi untuk memungkinkan adanya penilaian dan keputusan yang jelas
dan tegas bagi mereka yang mempergunakan informasi tersebut.</span></div>
<div class="MsoListParagraph" style="mso-list: l8 level1 lfo3; text-align: justify; text-indent: -.25in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Menurut
American Institut of Certified Public Account (AICPA)</span></b></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><a href="http://dedeazisnagara.blogspot.com/2013/10/pengantar-akuntansi-akuntansi-sebagai.html" target="_blank"><b>Akuntansi</b></a> adalah seni pencatatan, penggolongan, dan peringgkasan
menurut cara yang berarti dan dinyatakan dalam nilai uang dari segala transaksi
atau kejadian-kejadian yang setidak-tidaknya bersifat finansial dan kemudian
menafsirkan hasilnya. </span></div>
<div class="MsoListParagraph" style="mso-list: l8 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi adalah
keseluruhan pengetahuan yang bersangkutan dengan fungsi menghasilkan informasi
keuangan suatu organisasi kepada pihak yang berkepentingan untuk dijadikan
dasar pengambilan keputusan. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Dari
definisi-definisi di atas dapat ditarik pengertian sebagai berikut: </span></div>
<div class="MsoListParagraph" style="mso-list: l7 level2 lfo4; text-align: justify; text-indent: -.25in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Unit
Organisasi </span></b></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Bahan laporan tersebut berkaitan dengan unit organisasi yang dapat
berbentuk perusahaan, perkumpulan,koperasi,yayasan unit pemerintah dsb. </span></div>
<div class="MsoListParagraph" style="mso-list: l7 level1 lfo4; text-align: justify; text-indent: -.25in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Menghasilkan
informasi keuangan </span></b></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi adalah alat yang dikembangkan berdasarkan ilmu pengetahuan
guna menghasilkan laporan keuangan yang bersifat kwantitatif.</span></div>
<div class="MsoListParagraph" style="mso-list: l7 level1 lfo4; text-align: justify; text-indent: -.25in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Pihak<span style="mso-spacerun: yes;"> </span>yang berkepentingan </span></b></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Laporan yang dihasilan memberikan informasi kepada pihak-pihak tertentu
untuk dijadikan dasar dalam mengambil keputusan. </span></div>
<div class="MsoListParagraph" style="mso-list: l7 level1 lfo4; text-align: justify; text-indent: -.25in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Transaksi
</span></b></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Yang menjadi objek akuntansi adalah transaksi atau kejadian-kejadian
yang memberikan perubahan posisi dari sebuah perusahaan atau unit organisasi.</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Transaksi dalam suatu periode akuntansi terjadinya berulang-ulang dan
banyak jenisnya sehingga terlebih dahulu harus diproses dalam tahapan-tahapan
kegiatan sebagai berikut: </span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: .75in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Pengidentifian
(penentuan) dan pengukuran </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Pencatatan ( Recording) </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Penggolangan (
Classification )</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Pengikhtisaran (
Summarizing )</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Penyusunan laporan
keuangan ( Reporting ) </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l7 level1 lfo4; text-align: justify; text-indent: -.25in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Cara
tertentu </span></b></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Transaksi perusahaan diolah dengan berpedoman pada prinsip-prinsip yang
umum berlaku yang di atur dalam Prinsip-prinsip Akuntansi Indonesia (PAI)</span></div>
<div class="MsoListParagraph" style="margin-left: .4in; mso-add-space: auto; mso-list: l2 level1 lfo2; mso-text-indent-alt: -.25in; text-align: justify; text-indent: -.4in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">II.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Prinsip-prinsip Akuntansi </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Dalam mengerjakan akuntansi perlu adanya
suatu pedoman umum yang disebut prinsip akuntansi. Dengan adanya prinsip ini
akan diperoleh titik tolak yang seragam bagaimana cara mencatat dan menyajikan
aktiva, kewajiban, ekuitas, pendapatan dan biaya dalam lapor keuangan. Prinsip
ini umumnya dikelompokkan sebagai berikut: </span></div>
<div class="MsoListParagraph" style="mso-list: l3 level2 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Prinsip kesatuan usaha
(entity) </span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Suatu anggapan bahwa akuntasi diterapkan pada suatu, unit ekonomi yang
merupakan suatu kesatuan usaha yang berdiri sendiri, terpisah darri unit
ekonomi lainya juga dari pemiliknya. Dalam pelaksanaan prinsip ini mengharuskan
ada pemisahan antara harta dan kewajiban perusahaan lain. </span></div>
<div class="MsoListParagraph" style="mso-list: l3 level2 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Prinsip kontinuitas
(going concern)</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Suatu anggapan bahwa akuntasi diterapkan pada perusahaan (Unit Ekonomi)
didirikan untuk jangka waktu yang tidak terbatas,atau dalam keadaan normal akan
terus menjalankkan usahanya. Prinsip ini memungkinkan adanya beban-beban
(biaya-biaya) yang ditangguhkan pembebanannya, misalnya penurunan nilai
(Penyusutan) aktiva tetap seperti gedung atau masing-masing yang dipergunakan
dalam usaha perusahaan, kerugian karena penyusutannya akan dibebankan kepada
periode-periode selama masa penggunaannya.</span></div>
<div class="MsoListParagraph" style="mso-list: l3 level2 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Prinsip<span style="mso-spacerun: yes;"> </span>konservatisand (conservatism)</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Konsep ini memungkinkan perusahaan dapat memilih salah satu metoda dan
prosedur akuntansi misalnya untuk aktiva akan dipilih suatu nilai yang paling
rendah dan sebaliknya untuk nilai utang yang mempunyai alternatif dalam
menentukannya akan diambil nilai yang paling besar. Akibat konsep ini
perusahaan memilih rentangan yang terkecil. Penggunaan asal konservattif di dalam
praktik nampak tercermin dalam : </span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l9 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Membuat perhitungan
penyusutan </span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l9 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Penilaian berdasrkan
harga yang paling rendah di antara harga perolehan dengan harga pasar. </span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Penerapan konsep konservatif yang berlebih-lebihan perlu dihindari yang
dapat mengoleh ketidakwajaran laporan keuangan. </span></div>
<div class="MsoListParagraph" style="mso-list: l3 level2 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Prinsip Konsistensi
(consistency)</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Berdasarkan prinsip konsisten berarti setiap perusahaan diharuskan unuk
menetapkan prinsip, konsep dan metode akuntansi yang sama dari suatu periode ke
periode berikutnya. Akan tetapi tidak berarti perusahaan tidak boleh merubah
prinsip, konsep atau metoda akuntansinya. Perubahan dapat dilakukan dengan
alasan yang secara jelas dapat diutarakan dalam laporan keungan serta pengaruh
kwantitatif akibat perubahan tersebut. Prinsip ini dimaksudkan untuk mencegah
manipulasi informasi yang akibatnya cukup material terhadap hasil usaha maupun
posisi keungan perusahaan. </span></div>
<div class="MsoListParagraph" style="mso-list: l3 level2 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Prinsip cukup berarti
(materiality)</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Meskipun suatu laporan keuangan harus lengkap tidak berarti harus
sampai sekecil-kecilnya sehingga menimbulkan keruwetan dan tidak mudah
dimengerti misalnya jumlah selisih sebesar Rp.10,00 dari jumlah total
Rp.10.000.000,00 maka jumlah Rp.10,00 dianggap jumlah selisih tidak berarti. </span></div>
<div class="MsoListParagraph" style="mso-list: l3 level2 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Prinsip lengkap
(completeness)</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Prinsip ini menuntut bahwa laporan keuangan, catatan-catatan atau
bahan-bahan keterangan yang ada hubungan dengan laporan keuangan, dan yang
penting bagi para pemakai laporan keuangan, dan yang penting bagi para pemakai
laporan keuangan, harus diinformasikan secara lengkap, tidak ada yang disembunyikan.
</span></div>
<div class="MsoListParagraph" style="mso-list: l3 level2 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Prinsip dapat dimengerti
(understandbility)</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Semua data dan informasi yang penting yang tercantum dalam laporan
keuangan harus diungkapkan sejelas-jelasnya agar para pemakai laporan keuangan
dapat mengerti dengan jelas.</span></div>
<div class="MsoListParagraph" style="mso-list: l3 level2 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Prinsip obyektif
(obyektivity principles)</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Kemanfaatan suatu laporan keuangan ditentukan sejauh mana keobyektivan
dan<span style="mso-spacerun: yes;"> </span>dapat dibuktikan kebenaran data
tersebut. Prinsip ini diharapkan guna menghindari terjadinya penilaian yang
salah yang membawa konsekwensi salahnya interprestasi dan kesimpulan. </span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .45in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo2; mso-text-indent-alt: -.25in; text-align: justify; text-indent: -.45in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">III.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Bidang-Bidang Akuntansi<span style="mso-spacerun: yes;"> </span></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .45in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 10.0pt; margin-left: 39.0pt; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi Keuangan
(Financial Acccounting)</span></div>
<div class="MsoNormal" style="margin-left: 39.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi keuangan disebut juga akuntansi umum (general accounting),
yaitu akuntansi yang sasaran (obyek) kegiatannya adalah transaksi keuangan yang
menyangkut harta, utang dan modal suatu perusahaan. </span></div>
<div class="MsoNormal" style="margin-left: 39.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi keuangan bertujuan menyajikan laporan keuangan untuk
kepentingan pihak intern perusahaan (manajemen) dan pihak-pihak eksteren,
misalnya bank, investor, pemerintah dan masyarakat umum. </span></div>
<div class="MsoListParagraph" style="margin-left: 39.0pt; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi Biaya (Cost
Accounting)</span></div>
<div class="MsoNormal" style="margin-left: 39.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi biaya adalah proses pencatatan, penggolongan, peringkasan,
dan penyajian laporan mengenai transaksi keuangan yang berhubungan dengan biaya
pembuatan dan penjualan produk serta analisa dan penafsiran terhadap hasilnya. </span></div>
<div class="MsoNormal" style="margin-left: 39.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi biaya bertujuan untuk memberikan informasi biaya pembuatan
suatu produk hanya kepada pimpinan perusahaan (pihak intern).</span></div>
<div class="MsoListParagraph" style="margin-left: 39.0pt; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi Perpajakan (Tax
Accounting)</span></div>
<div class="MsoNormal" style="margin-left: 39.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi perpajakan adalah bidang akuntansi yang berkaitan dengan
masalah perpajakan misalnya dalam hal penentuan obyek pajak yang menjadi beban
perusahaan serta perhitungannya untuk kepentingan penyusunan laporan pajak. </span></div>
<div class="MsoNormal" style="margin-left: 39.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Kegiatan akuntansi perpajakan fungsinya membantu manajemen dalam
menentukan pilihan-pilihan transaksi yang akan terjadi, sehubungan dengan
pertimbangan-pertimbangan perpajakan. Oleh karena itu akuntan yang bekerja
dalam bidang ini harus mengetahui benar tentang undang-undang perpajakan yang
berlaku. </span></div>
<div class="MsoListParagraph" style="margin-left: 39.0pt; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi Anggaran
(Budgetary Accounting)</span></div>
<div class="MsoNormal" style="margin-left: 39.0pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Akuntansi anggaran adalah
akuntansi yang kegiatanya berhubungan dengan pengumpulan data pengolahan data
operasi keuangan yang sudah terjadi, serta taksiran kemungkinan yang akan
terjadi untuk kepentingan penetapan rencana operasi keuangan perusahaan
(anggaran) dalam satu periode tertentu. Catatan mengenai perbandingan antara
rencana operasi keuangan yang telah ditetapkan dengan pelaksanaanya merupakan
alat bantu manajemen dalam melaksanakan fungsi pengawasan. </span></div>
<div class="MsoListParagraph" style="margin-left: 39.0pt; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi Pemeriksaan
(Auditing) </span></div>
<div class="MsoNormal" style="margin-left: 39.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi yang berhubungan dengan pemeriksaan yang dilakukan oleh
seorang akuntan terhadap hasil dari pekerjaan akuntansi.</span></div>
<div class="MsoNormal" style="margin-left: 39.0pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 39.0pt; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">f)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi Pemerintahan
(Govermental Accounting) </span></div>
<div class="MsoNormal" style="margin-left: 39.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi pemerintahan adalah bidang akuntansi yang kegiatannya
berhubungan dengan masalah pemeriksaan keuangan Negara, atau sering juga dengan
istilah administrasi keuangan Negara. </span></div>
<div class="MsoListParagraph" style="margin-left: 39.0pt; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">g)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi Manejemen
(Managerial Accounting) </span></div>
<div class="MsoNormal" style="margin-left: 39.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi manejemen adalah akuntansi yang kegiatannya khusus mengolah
data dengan suatu sistem yang direncanakan dengan tujuan melanyani manajemen
dalam pengambilan keputusan yang bersifat rutin atau keputusan yang bersifat
khusus. </span></div>
<div class="MsoNormal" style="margin-left: 39.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Kegiatan akuntansi manajemen meliputi :</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l10 level2 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">merancang sistem
pengumpulan data </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l10 level2 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">menyediakan data yang
relevan dengan keputusan manajemen yang akan diambil</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l10 level2 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">membantu manajemen dalam
menentukan langkah-langkah pilihan (alternatif)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l10 level2 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">membantu manajemen dalam
menentukan pilihan yang baik untuk memecahkan suatu masalah </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 1.0in; mso-add-space: auto; mso-list: l10 level2 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">membantu manajemen dalam
merencanakan kegiatan-kegiatan dimasa datang. </span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 39.0pt; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">h)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Sistem Akuntansi
(Accounting Siystem)</span></div>
<div class="MsoNormal" style="margin-left: 39.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Sistem akuntansi adalah akuntansi yang berhubungan dengan perencanaan,
pelaksanaan prosedur pengumpulan dan pelaporan data keuangan. Sistem akuntansi
ini mencoba menciptakan / merencanakan suatu cara untuk melindungi kekayaan
perusahaan dan sejauh mungkin menciptakan laporan yang efisien dan berguna bagi
perusahaan. </span></div>
<div class="MsoListParagraph" style="margin-left: 34.55pt; mso-add-space: auto; mso-list: l2 level1 lfo2; mso-text-indent-alt: -.25in; text-align: justify; text-indent: -34.55pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">IV.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Pihak-Pihak Yang Berkepentingan Terhadap Informasi
Akuntansi </span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 34.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Informasi akuntansi adalah data transaksi keuangan yang terjadi dalam
perusahaan selama satu periode tertentu yang diikhtisarkan dalam bentuk laporan
keuangan.Laporan keuangan meliputi neraca yang menggambarkan posisi keuangan
perusahaan, laporan rugi laba yang menggambarkan perkembangan dan hasil usaha
perusahaan, serta laporan-laporan lainnya. Dengan demikian laporan keuangan
merupakan alat komunikasi antara kegiatan usaha perusahaan dengan pihak-pihak
yang berkepentingan terhadap posisi keuangan dan perkembangan perusahaan yang
bersangkutan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Dari
informasi yang dihasilkan oleh akuntansi banyak diperlukan oleh pihak-pihak
yang berkepentingan, antara lain :</span></div>
<div class="MsoListParagraph" style="margin-left: .25in; mso-add-space: auto; mso-list: l0 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Pihak Intern :</span></div>
<div class="MsoNormal" style="margin-left: .25in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Para pengelolah / pemimpin perusahaan</span></div>
<div class="MsoNormal" style="margin-left: .25in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Para pengelolah perusahaan sangat berkepentingan langsung untuk
mengetahui perkembangan dan kondisi keuangan perusahaan. Data akuntansi
merupakan informasi bagi manajemen yang dipakai sebagai bukti analisa
interpretasi dalam mengevaluasi kegiatan yang telah dicapai perusahaan, dan
bagaimana mencoba membuat rencana kegiatan usaha untuk periode mendatang.</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: .25in; mso-add-space: auto; mso-list: l0 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Pihak Ekstern :</span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l6 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Pemilik dan calon pemilik</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Pemilik atau calon pemilik perlu mengetahui bagaimana perkembangan
perusahaan misalnya untuk mengetahui perbandingan antara modal yang ditanamkan
dengan laba yang diperoleh sehingga dapat dianalisa apakah perusahaan cukup
menguntungkan atau tidak. Jelasnya informasi ini dijadikan salah satu
pertimbangan pula oleh pihak yang akan ikut menanamkan modalnya diperusahaan
tersebut.</span></div>
<div class="MsoListParagraph" style="mso-list: l6 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Para kreditur dan calon
kreditur</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Pihak-pihak kreditur dan calon kreditur memerlukan laporan keuangan
dari suatu perusahaan yang digunakan sebagai pegangan untuk mengetahui
likuiditas, solvabilitas dari suatu perusahaan dalam memberikan kredit terhadap
perusahaan tersebut.</span></div>
<div class="MsoListParagraph" style="mso-list: l6 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Lembaga pemerintah</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Informasi akuntansi oleh pihak pemerintah berguna disamping untuk
tujuan penetapan pajak juga dapat dijadikan dasr untuk menyusun suatu
kebijaksanaan di samping juga untuk kepentingan data statistik pada Dinas
Perindustrian, Perdagangan dan Biro Pusat Statistik, yang selanjutnya akan
dijadikan dasar perencanaan pemerintah. </span></div>
<div class="MsoListParagraph" style="mso-list: l6 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Karyawan perusahaan </span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Karyawan suatu perusahaan berkepentingan terhadap laporan keuangan
perusahaan yang bersangkutan yaitu :</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; mso-list: l1 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Untuk mengetahui tingkat
kemampuan perusahaan tempat mereka bekerja dalam memberikan upah dan jaminan
sosial lainnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; mso-list: l1 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Dari laporan keuangan
dapat dilihat perkembangan serta prospek perusahaan yang bersangkutan, sehingga
karyawan dapat menentukan pilihan langkah yang harus dilakukan, sehubungan
dengan kelangsungan kerjanya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; mso-list: l1 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Dalam perusahaan yang
biasa memberikan bonus kepada karyawannya setiap akhir periode, dengan melihat
laporan keuangan maka karyawan dapat mengetahui tingkat kelayakan bonus yang
diterimanya dibanding dengan keuntungan perusahaan dalam periode bersangkutan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; mso-list: l1 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Dalam perusahaan besar
biasanya dibentuk serikat kerja yang mewakili karyawan untuk memperjuangkan
nasib mereka misalnya dalam kenaikan gaji atau upah, jaminan sosial dan
kepentingan lainnya. Informasi keuangan ini dapat dijadikan bahan pertimbangan
untuk serikat buruh tersebut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: .4in; mso-add-space: auto; mso-list: l2 level1 lfo2; mso-text-indent-alt: -.25in; text-align: justify; text-indent: -.4in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">V.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Profesi Akuntansi </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">profesi
akuntansi sejalan dengan perkembangan dunia usaha yang menimbulkan jenis jasa
akuntansi yang diminta masyarakat. Menurut ruang lingkup tugasnya profesi
akuntansi terdiri dari :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">1).<span style="mso-spacerun: yes;"> </span>Akuntan Publik</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntan
publik adalah akuntan yang kegiatannya memberikan jasa kepada perusahaan atau
pihak-pihak tertentu berkaitan dengan masalah akuntansi secara umum misalnya
pemeriksaan, penyusunan laporan keuangan, penyusunan system akuntansi. Hasil
pemeriksaan akuntan publik menyangkut kepentingan pihak-pihak luar perusahaan.
Oleh karena itu pemeriksaannya bersifat bebas (independen).</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">2).<span style="mso-spacerun: yes;"> </span>Akuntan intern</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntan
intern adalah akuntan swasta yang bekerja di perusahaan-perusahaan, sehingga
menjadi bagian dan mendapat gaji dari perusahaan tempat mereka bekerja. Tugas
akuntan intern di antaranya merencanakan sistem akuntansi, mengatur pembukuan,
membuat ikhtisar-ikhtisar keuangan, atau bertindak sebagai pemeriksa intern
(internal auditor).</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">3).<span style="mso-spacerun: yes;"> </span>Akuntan pemerintah</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntan
pemerintah adalah akuntan-akuntan yang bertugas di perusahaan-perusahaan
negara, bank-bank pemerintah, Direktorat Jendral Pajak, Direktorat Jendral
Pengawas Keuangan Negara dan lain-lain.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">4).<span style="mso-spacerun: yes;"> </span>Akuntan pendidik</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntan
pendidik adalah akuntan yang mengabdikan dirinya pada bidang pendidikan dan keterampilan
akuntansi.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
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Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com0tag:blogger.com,1999:blog-5181649231209167090.post-81042227692982211942013-05-22T06:51:00.006+07:002013-05-22T06:51:58.365+07:00RPP Pajak Penghasilan (PPh) Pasal 26<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
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<o:shapedefaults v:ext="edit" spidmax="1029"/>
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</span></span><br />
<div align="center" class="MsoNormal" style="margin-left: 0cm; mso-outline-level: 1; text-align: center; text-indent: .2pt;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">RENCANA PELAKSANAAN
PEMBELAJARAN </span></b></span></span></div>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">
<div align="center" class="MsoNormal" style="margin-left: 0cm; mso-outline-level: 1; text-align: center; text-indent: .2pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">(RPP)</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Nama Sekolah<span style="mso-tab-count: 2;"> </span>:</span></b><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">SMK
PGRI 2 CIMAHI</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Kompetensi Keahlian<span style="mso-tab-count: 1;"> </span>:
</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Akuntansi</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Mata Pelajaran<span style="mso-tab-count: 2;"> </span>:
Administrasi </span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pajak</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Materi Pokok<span style="mso-tab-count: 3;"> </span>:
Perhitungan </span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pajak
Penghasilan</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Sub Materi Pokok<span style="mso-tab-count: 2;"> </span>:
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pajak
Penghasilan Pasal 26</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pertemuan<span style="mso-tab-count: 3;"> </span>:
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7-8</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Kelas</span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">/</span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Semester<span style="mso-tab-count: 2;"> </span>:
X</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">I Akuntasi </span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">/</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> 3
dan 4</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Waktu<span style="mso-tab-count: 4;"> </span>:
2 X 45 menit</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"> </span></b></div>
<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoListParagraphCxSpFirst" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Standar Kompetensi</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: -2.15pt; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Mengelola
administrasi pajak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">II.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Kompetensi Dasar</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: -2.15pt; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Mengidentifikasi
data transaksi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">III.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Indikator</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l4 level1 lfo2; text-indent: -18.0pt;">
<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Menjelaskan </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">tentang
PPh Pasal 26</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l4 level1 lfo2; text-indent: -18.0pt;">
<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Memahami </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">PPh
Pasal 26</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">IV.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Tujuan Pembelajaran Khusus</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Setelah proses kegiatan belajar mengajar selesai, diharapkan :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l5 level1 lfo3; text-indent: -18.0pt;">
<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Siswa dapat menjelaskan </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">tentang PPh Pasal 26</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l5 level1 lfo3; text-indent: -18.0pt;">
<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Siswa dapat memahami </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">PPh Pasal 26</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">V.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Materi Pembelajaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -18.0pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Arti Pajak Penghasilan Pasal 26</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Merupakan pajak
penghasilan yang dipotong tas penghasilan yang diterima subyek pajak luar
negeri selain Bentuk Usaha Tetap dari Indonesia PPh Pasal 26 mengatur tentang
PPh atas pajak penghasilan yang diterima atau diperoleh oleh wajib pajak luar
negeri, selain bentuk usaha tetap yang bersumber dari Indonesia.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -18.0pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Pemotong Pajak Penghasilan Pasal 26</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l0 level4 lfo1; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Badan Pemerintah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l0 level4 lfo1; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Subyek pajak dalam negeri (Badan Dalam Negeri maupun
Orang Pribadi Dalam Negeri)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l0 level4 lfo1; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Penyelenggara kegiatan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l0 level4 lfo1; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Bentuk Usaha tetap atau Perwakilan Perusahaan luar negeri
lainnya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -18.0pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Subyek dan Objek Pajak Penghasilan Pasal 26</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l0 level4 lfo1; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Subyek Pajak Penghasilan Pasal 26</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Pihak yang
dikenakan pemotongan PPh Pasal 26 adalah wajib pajak luar negeri selain bentuk
usaha tetap di Indonesia.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l0 level4 lfo1; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Obyek Pajak Penghasilan Pasal 26</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Yang menjadi obyek
PPh Pasal 26 adalah semua penghasilan yang diterima atau diperoleh oleh wajib
pajak luar negeri selain BUT dengan nama dan dalam bentuk apapun yang bersumber
dari Indonesia</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Tarif dan Dasar Pengenaan Pajak Penghasilan Pasal 26</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l14 level1 lfo11; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Tarif 20% dari Penghasilan Bruto</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l14 level1 lfo11; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Tarif 20% dari Perkiraan Penghasilan Netto</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l14 level1 lfo11; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Tarif 20% dari PKP setelah dikurangi PPh terutang dari
suatu BUT di Indonesia jika penghasilan setelah dikurangi pajak tersebut
ditanamkan kembali di Indonesia maka atas penghasilan tersebut tidak dipotong
PPh Pasal 26</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">VI.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Pembelajaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l12 level1 lfo4; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Ceramah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l12 level1 lfo4; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Simulasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l12 level1 lfo4; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Pemberian Tugas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l12 level1 lfo4; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Tanya Jawab</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">VII.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Langkah-Langkah Kegiatan Pembelajaran</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.45pt;" width="102">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kegiatan Awal</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Alokasi </span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">10 menit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.85pt;" valign="top" width="404">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru membuka pembelajaran dengan mengucapkan salam </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memeriksa daftar hadir<span style="mso-spacerun: yes;"> </span>siswa.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru menyampaikan apersepsi mengenai materi yang terkait.</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110">
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 3.05pt; mso-add-space: auto; mso-list: l6 level1 lfo12; text-align: left; text-indent: -7.1pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">religius</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td rowspan="3" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.45pt;" width="102">
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kegiatan Inti</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Alokasi</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">60 menit</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.85pt;" valign="top" width="404">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; text-indent: 0cm;">
<i style="mso-bidi-font-style: normal;"><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Eksplorasi</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru menjelaskan tentang </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">pengertian PPh
Pasal 26</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.2pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.05pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru menjelaskan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> tentang PPh Pasal 26</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110">
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo13; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">berpikir logis</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo13; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">santun</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.85pt;" valign="top" width="404">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; text-indent: 0cm;">
<i style="mso-bidi-font-style: normal;"><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Elaborasi</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Membiasakan
siswa membaca dan menulis melalui tugas-tugas tertentu yang bermakna</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-size: 10.0pt;"> mengenai </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PPh Pasal 26</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Memberikan kesempatan berpikir, menganalisis, menyelesaikan masalah, dan
bertindak tanpa rasa takut</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Memfasilitasi
siswa dalam pembelajaran kooperatif dan kolaboratif</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-size: 10.0pt;"> materi </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PPh Pasal 26</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Memfasilitasi
siswa berkompetisi secara sehat untuk meningkatkan prestasi belajar</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-size: 10.0pt;"> terutama dalam materi </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PPh Pasal 26</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Siswa berdiskusi untuk menyelesaikan soal tersebut</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Siswa mengadakan simulasi pencatatan kedalam </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PPh Pasal 26</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> </span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">dan menyampaikan
hasilnya didepan kelas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Tanya jawab apabila ada kesulitan dan ada materi yang belum dipahami oleh
siswa.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110">
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo13; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">mandiri</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo13; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">berpikir logis</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo13; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">cinta ilmu</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo13; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kerjasama</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo13; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kerja keras</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo13; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kreatif</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo13; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">percaya diri</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo13; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kritis</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.85pt;" valign="top" width="404">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; text-indent: 0cm;">
<i style="mso-bidi-font-style: normal;"><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Konfirmasi</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru melakukan tanya jawab tentang hal-hal yang belum dimengerti siswa</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.45pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -8.45pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru bersama siswa meluruskan masalah, memberikan
penguatan, dan membuat kesimpulan dari tanya jawab</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110">
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo13; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">berpikir logis</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo13; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kerjasama</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo13; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kreatif</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo13; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">percaya diri</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.45pt;" width="102">
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kegiatan Penutup</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Alokasi Waktu</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">20 menit</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.85pt;" valign="top" width="404">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru bersama dengan siswa bersama-sama membuat kesimpulan tentang materi
yang telah diberikan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan tugas kepada siswa</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan informasi mengenai materi pembelajaran yang akan dibahas
pada pertemuan berikutnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan kata-kata penutup.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110">
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 3.05pt; mso-add-space: auto; mso-list: l6 level1 lfo12; text-align: left; text-indent: -7.1pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Religius</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 3.05pt; mso-add-space: auto; mso-list: l6 level1 lfo12; text-align: left; text-indent: -7.1pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Santun</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">VIII.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Media/Sumber Pembelajaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l7 level1 lfo6; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Media Pembelajaran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Papan tulis, spidol,<i style="mso-bidi-font-style: normal;"> </i></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold;">LKS, Infokus</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l7 level1 lfo6; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Sumber Pembelajaran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Buku Mengelola Administrasi
Pajak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">IX.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Evaluasi</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">(Terlampir)</span></b><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">X.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Penilaian</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l1 level1 lfo9; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Prosedur penilaian-penilaian
acuan patokan (KKM)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l10 level1 lfo7; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Penilaian proses belajar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.0pt; mso-add-space: auto; mso-list: l16 level1 lfo8; text-indent: -18.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Sikap dan keaktifan siswa dalam
proses pembelajaran baik dalam bertanya, menjawab pertanyaan (soal) maupun
dalam menyampaikan pendapat yang berkaitan dengan materi. (Ranah Afektif dan
Ranah Kognitif).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.0pt; mso-add-space: auto; mso-list: l16 level1 lfo8; text-indent: -18.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Penugasan menjawab pertanyaan
tertulis secara terstruktur. (Ranah Psikomotor).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l10 level1 lfo7; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Penilaian Hasil Belajar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l1 level1 lfo9; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Hasil dan Bentuk Tes</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l15 level1 lfo10; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Simulasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l15 level1 lfo10; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Studi Kasus</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l1 level1 lfo9; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Kriteria Penilaian</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 18.0pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: #76923C; border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">No</span></b></div>
</td>
<td style="background: #76923C; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kriteria
Jawaban</span></b></div>
</td>
<td style="background: #76923C; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kriteria
Penilaian</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">25</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.2</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="margin-left: 4.25pt; text-align: center; text-indent: -4.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">25</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.3</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="margin-left: 4.25pt; text-align: center; text-indent: -4.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">25</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">4</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">4</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoNormal" style="margin-left: 4.25pt; text-align: center; text-indent: -4.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">25</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 31.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Nilai = Skor Total</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo14; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Kognitif (70%)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C1 = Pengetahuan<span style="mso-tab-count: 2;"> </span>C5
= Sintesis</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C2 = Pemahaman<span style="mso-tab-count: 2;"> </span>C6
= Evaluasi</span></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 6.75pt; margin-right: 6.75pt; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-anchor-horizontal: margin; mso-table-anchor-vertical: paragraph; mso-table-layout-alt: fixed; mso-table-left: center; mso-table-lspace: 9.0pt; mso-table-rspace: 9.0pt; mso-table-top: 49.2pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235">
<div align="center" class="MsoNormal" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Indikator</span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Ranah</span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 148.5pt;" valign="top" width="198">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: -.35pt; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Instrumen</span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Skor</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235">
<div align="left" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l3 level1 lfo15; text-align: left; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial;">Membuat
format </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Persamaan Akuntansi</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial;"></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 148.5pt;" valign="top" width="198">
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Buatlah Format dari</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> Persamaan Akuntansi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">10</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235">
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l3 level1 lfo15; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial;">Mencatat
transaksi ke dalam </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><span style="mso-spacerun: yes;"> </span>Persamaan Akuntansi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C4</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 148.5pt;" valign="top" width="198">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Studi
Kasus</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Arial;"> : </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><span style="mso-spacerun: yes;"> </span>Persamaan Akuntansi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Arial;">9</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">0</span></div>
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td colspan="3" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 369.9pt;" valign="top" width="493">
<div class="MsoListParagraphCxSpFirst" style="margin-left: -.35pt; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">JUMLAH
SKOR</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">100</span></b></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C3 = Penerapan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C4 = Analisis</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<br /></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo14; text-align: left; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Afektif (30%)</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 36.0pt; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 481px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" width="38">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">No.</span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" width="125">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Nama Siswa</span></b></div>
</td>
<td colspan="5" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.9pt;" width="181">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Aspek Yang Dinilai</span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" width="83">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Jumlah Skor</span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.15pt;" width="54">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Nilai</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">1</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">2</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">3</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.1pt;" valign="top" width="33">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">4</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.8pt;" valign="top" width="40">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">5</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" width="38">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" valign="top" width="125">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.1pt;" valign="top" width="33">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.8pt;" valign="top" width="40">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.15pt;" valign="top" width="54">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" width="38">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">2</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" valign="top" width="125">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.1pt;" valign="top" width="33">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.8pt;" valign="top" width="40">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.15pt;" valign="top" width="54">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" width="38">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">3</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" valign="top" width="125">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.1pt;" valign="top" width="33">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.8pt;" valign="top" width="40">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.15pt;" valign="top" width="54">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-right: 30.6pt; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Keterangan :</span></div>
<div class="MsoNormal" style="margin-right: 30.6pt; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Aspek Yang Dinilai</span></div>
<div align="left" class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo16; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Tidak terlambat mengikuti pelajaran</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo16; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Mengerjakan tugas sesuai dengan petunjuk</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo16; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Santun dalam berkomunikasi</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo16; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Aktif dalam pembelajaran</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo16; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Perhatian</span></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 6.75pt; margin-right: 6.75pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-anchor-horizontal: margin; mso-table-anchor-vertical: paragraph; mso-table-left: center; mso-table-lspace: 9.0pt; mso-table-rspace: 9.0pt; mso-table-top: 14.7pt; mso-yfti-tbllook: 160;">
<tbody>
<tr style="height: 15.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.5pt;" valign="top" width="223">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b><span style="font-family: "Times New Roman","serif";">Kriteria
skor:</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 173.2pt;" valign="top" width="231">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: .5pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center; text-indent: 7.1pt;">
<b><span style="font-family: "Times New Roman","serif";">Kriteria penilaian:</span></b></div>
</td>
</tr>
<tr style="height: 13.7pt; mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.5pt;" valign="top" width="223">
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -51.15pt;">
<span style="font-family: "Times New Roman","serif";">1 = sangat kurang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -51.15pt;">
<span style="font-family: "Times New Roman","serif";">2 = kurang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -51.15pt;">
<span style="font-family: "Times New Roman","serif";">3 = cukup</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -51.15pt;">
<span style="font-family: "Times New Roman","serif";">4 = baik</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 30.6pt; margin-top: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 173.2pt;" valign="top" width="231">
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";">17 – 20 = A ( sangat baik)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";">13 – 16 = B (baik)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>9 – 12 = C (cukup)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>5 –<span style="mso-spacerun: yes;">
</span>8<span style="mso-spacerun: yes;"> </span>= D (belum tuntas)</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>0 – 4<span style="mso-spacerun: yes;">
</span>= E (tidak tuntas)</span></div>
</td>
</tr>
</tbody></table>
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<div class="MsoNormal" style="margin-left: 274.3pt; text-indent: 13.7pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Cimahi,<span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Mei
</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">2013</span></div>
<div align="left" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: left; text-indent: .2pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><span style="mso-tab-count: 2;"> </span></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-insideh: none; mso-border-insidev: none; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
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<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 234.3pt;" valign="top" width="312">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru Mata
Pelajaran/</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Dosen Luar Biasa</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></div>
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<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<u><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Drs. Riza
Munandar</span></u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">NUPTK:7153.7416.4420.0013</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></div>
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<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 227.8pt;" valign="top" width="304">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Praktikan</span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
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<u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dede Azis</span></u></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">NIM. 0906629</span></div>
</td>
</tr>
</tbody></table>
<span lang="IN" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-language: AR-SA; mso-fareast-font-family: PMingLiU; mso-fareast-language: JA; mso-hansi-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">LAMPIRAN</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Pemotongan
wajib pajak berdasarkan ketentuan pasal 26, wajib dilakukan oleh ?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Ringga
adalah karyawan asing pada perusahaan PT Aby Consult. Ringga bertempat tinggal
kurang dari 185 hari. Ringga sudah beristri dan mempunyai seorang anak. Dalam
bulan April 2011, ringga memperoleh gaji US$7,000 sebulan. Kurs yang berlaku
adalah Rp 10.500,- per US$ 1.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">PT.
ANS mengasuransian gedungnya kepada perusahaan asuransi Luar Negeri dengan
membayar jumlah premi asurasi selama tahun 2003 sebesar Rp 10.000.000,- Berapa
PPh pasal 26?</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Seorang
atlet dari Brunei Darussalam yang ikut mengambil bagian dalam perlombaan lari
maraton SEA Games Indonesia. Dia memenangkan perlombaan tersebut dan
mendapatkan uang sebesar 68,000 BND. Kurs yang berlaku adalah Rp.7.394 per 1
BND</span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Berapa PPh pasal 26
untuk atlet tersebut ?<br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">JAWABAN</span></b></div>
<div align="left" class="MsoListParagraphCxSpFirst" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l2 level1 lfo17; text-align: left; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Badan
pemerintah.</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Subjek
pajak dalam negeri.</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Penyelenggara
kegiatan.</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Bentuk
usaha tetap (BUT).</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Perwakilan
perusahaan luar negeri lainnya.</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Pembeli
yang ditunjuk sebagai<span style="mso-spacerun: yes;"> </span>pemotong pasal 26.</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoListParagraphCxSpLast" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l2 level1 lfo17; text-align: left; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Penghitungan
PPh pasal 26:</span></div>
<div align="left" class="MsoNormal" style="margin-left: 21.3pt; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Penghasilan bruto
berupa gaji sebulan:</span></div>
<div align="left" class="MsoNormal" style="margin-left: 21.3pt; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">7.000 x Rp 10.500,- =
Rp 73.500.000,-</span></div>
<div align="left" class="MsoNormal" style="margin-left: 21.3pt; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Penerapan tarif:</span></div>
<div align="left" class="MsoNormal" style="margin-left: 21.3pt; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">20% x Rp 73.500.000,- =
Rp 14.700.000,-</span></div>
<div align="left" class="MsoNormal" style="margin-left: 21.3pt; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Jadi, PPh pasal 26 atas
gaji Ringga bulan April 2011 adalah Rp 14.700.000,-</span></div>
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoListParagraphCxSpFirst" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l2 level1 lfo17; text-align: left; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">PPh
pasal 26 yang dipungut PT. ANS = 20% X 50% X Rp 10.000.000,-<span style="mso-spacerun: yes;"> </span>=Rp 1.000.000,-</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoListParagraphCxSpLast" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l2 level1 lfo17; text-align: left; text-indent: -17.85pt;">
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</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Pendapatan
bruto<span style="mso-spacerun: yes;"> </span>68,000 x 7,394 = Rp. 502.792.000,-</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Penerapan
tarif : 20 % x 502.792.000 = Rp. 100.558.400,-</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">PPh
pasal 26 atas pendapatan atlet tersebut adalah sebesar Rp. 100.558.400</span></div>
9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
</span></div>
Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com0tag:blogger.com,1999:blog-5181649231209167090.post-53699544640536374302013-05-22T06:51:00.001+07:002013-05-22T06:51:07.754+07:00RPP Pajak Penghasilan (PPh) Pasal 25<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">RENCANA PELAKSANAAN
PEMBELAJARAN </span></b></span></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">(RPP)</span></b></div>
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<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Nama Sekolah<span style="mso-tab-count: 2;"> </span>:</span></b><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">SMK
PGRI 2 CIMAHI</span></b></div>
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<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Mata Pelajaran<span style="mso-tab-count: 2;"> </span>:
Administrasi </span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pajak</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Materi Pokok<span style="mso-tab-count: 3;"> </span>:
Perhitungan </span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pajak
Penghasilan</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Sub Materi Pokok<span style="mso-tab-count: 2;"> </span>:
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pajak
Penghasilan Pasal 25</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pertemuan<span style="mso-tab-count: 3;"> </span>:
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7-8</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Kelas</span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">/</span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Semester<span style="mso-tab-count: 2;"> </span>:
X</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">I Akuntasi </span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">/</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> 3
dan 4</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Waktu<span style="mso-tab-count: 4;"> </span>:
2 X 45 menit</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"> </span></b></div>
<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoListParagraphCxSpFirst" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Standar Kompetensi</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: -2.15pt; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Mengelola
administrasi pajak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">II.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Kompetensi Dasar</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: -2.15pt; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menghitung jumlah pajak yang harus dibayar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">III.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Indikator</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l4 level1 lfo2; text-indent: -18.0pt;">
<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Menjelaskan </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">tentang
PPh Pasal 25</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l4 level1 lfo2; text-indent: -18.0pt;">
<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Memahami </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">PPh
Pasal 25</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">IV.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Tujuan Pembelajaran Khusus</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Setelah proses kegiatan belajar mengajar selesai, diharapkan :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l5 level1 lfo3; text-indent: -18.0pt;">
<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Siswa dapat menjelaskan </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">tentang PPh Pasal 25</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l5 level1 lfo3; text-indent: -18.0pt;">
<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Siswa dapat memahami </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">PPh Pasal 25</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">V.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Materi Pembelajaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Arti Pajak Penghasilan Pasal 25</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Adalah ketentuan
tentang angsuran pajak penghasilan yang harus dibayar sendiri oleh wajib pajak
untuk setiap bulan selama tahun pajak yang berjalan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Angsuran PPh pasal
25 merupakan pajak penghasilan yang dibayar dimuka dan dapat dijadikan sebagai
kredit pajak terhadap pejak penghasilan terutang pada akhir tahun pajak sesuai
yang dilaporkan dalam SPT tahunan wajib pajak perseorangan atau badan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Cara Menentukan Besar Pajak Penghasilan Pasal 25</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Besarnya angsuran
dalam tahun berjalan yang harus dibayar sendiri oleh wajib pajak untuk setiap
bulan (PPh Pasal 25) sama dengan PPh yang terutang menurut SPT Tahunan PPh
tahun pajak dikurangi dengan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l0 level4 lfo1; text-indent: -21.25pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh yang dipotong yaitu PPh pasal 21 dan PPh pasal 25</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l0 level4 lfo1; text-indent: -21.25pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh yang dipungut yaitu PPh pasal 22</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l0 level4 lfo1; text-indent: -21.25pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh yang dibayar terutang diluar negeri yaitu PPh Pasal
24</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Kemudian dibagi 12
atau banyaknya bulan dalam bagian tahun pajak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Perhitungan
Angsuran PPh Pasal 25 untuk wajib pajak orang pribadi</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 35.45pt; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 574px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border-bottom: none; border-left: solid black 1.0pt; border-right: none; border-top: solid black 1.0pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.05pt;" valign="top" width="291">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh Terutang
menurut SPT Tahunan PPh</span></div>
</td>
<td style="border-top: solid black 1.0pt; border: none; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: none; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp xxxxxx</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.05pt;" valign="top" width="291">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Pengurang/Kredit
Pajak</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.05pt;" valign="top" width="291">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh Pasal 21 </span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp xxxxxx</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.05pt;" valign="top" width="291">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh Pasal 22</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp xxxxxx</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.05pt;" valign="top" width="291">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh Pasal 25</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp xxxxxx</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.05pt;" valign="top" width="291">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh Pasal 24</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp xxxxxx</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.05pt;" valign="top" width="291">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh Pasal 25</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp xxxxxx</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.05pt;" valign="top" width="291">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Total kredit
pajak</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp xxxxxx</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8; mso-yfti-lastrow: yes;">
<td colspan="3" style="border-top: none; border: solid black 1.0pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 430.65pt;" valign="top" width="574">
<div align="left" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Dasar perhitungan angsuran</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Angsuran PPh Pasal 25 = Dasar perhitungan angsuran : 12</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 35.45pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Perhitungan
Angsuran PPh Pasal 25 untuk wajib pajak badan</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 35.45pt; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 574px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border-bottom: none; border-left: solid black 1.0pt; border-right: none; border-top: solid black 1.0pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.05pt;" valign="top" width="291">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh Terutang menurut
SPT Tahunan PPh</span></div>
</td>
<td style="border-top: solid black 1.0pt; border: none; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: none; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp xxxxxx</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.05pt;" valign="top" width="291">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Pengurang/Kredit
Pajak</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.05pt;" valign="top" width="291">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh Pasal 22</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp xxxxxx</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.05pt;" valign="top" width="291">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh Pasal 25</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp xxxxxx</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.05pt;" valign="top" width="291">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh Pasal 24</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp xxxxxx</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.05pt;" valign="top" width="291">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh Pasal 25</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp xxxxxx</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.05pt;" valign="top" width="291">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Total kredit
pajak</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp xxxxxx</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7; mso-yfti-lastrow: yes;">
<td colspan="3" style="border-top: none; border: solid black 1.0pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 430.65pt;" valign="top" width="574">
<div align="left" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Dasar perhitungan angsuran</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Angsuran PPh Pasal 25 = Dasar perhitungan angsuran : 12</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraph" style="margin-left: 35.45pt; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-left: 38.7pt; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Contoh Soal :</span></div>
<div class="MsoNormal" style="margin-left: 38.7pt; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Dalam SPT Tahun pajak 2008, Andri wajib pajak
perseorangan. Penghasilan kena pajak sebesar Rp 1.680.000.000, bukti-bukti
kredit pajak yaitu PPh Pasal 21 Rp 75.250.000, PPh pasal 22 Rp 150.000.000, PPh
Pasal 25 Rp 75.000.000, PPh pasal 24 Rp 25.000.000 dan angsuran PPh Pasal 25
selama tahun pajak sebelumnya Rp 20.350.000. Hitunglah angsuran PPh pasal 25</span></div>
<div class="MsoNormal" style="margin-left: 38.7pt; text-indent: 0cm;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 38.7pt; mso-border-alt: solid black .5pt; mso-border-insideh: none; mso-border-insidev: none; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border-bottom: none; border-left: solid black 1.0pt; border-right: none; border-top: solid black 1.0pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.15pt;" valign="top" width="192">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Penghasilan kena pajak</span></div>
</td>
<td style="border-top: solid black 1.0pt; border: none; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.05pt;" valign="top" width="180">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: none; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.2pt;" valign="top" width="192">
<div align="right" class="MsoNormal" style="margin-left: 0cm; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp 1.680.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.15pt;" valign="top" width="192">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh terutang berdasarkan SPT tahunan pajak penghasilan
adalah</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.05pt;" valign="top" width="180">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.2pt;" valign="top" width="192">
<div align="right" class="MsoNormal" style="margin-left: 0cm; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.15pt;" valign="top" width="192">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">5% x Rp 50.000.000</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">15% x Rp 200.000.000</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">25% x Rp 250.000.000</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">30% x Tp 1.180.000.000</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.05pt;" valign="top" width="180">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.2pt;" valign="top" width="192">
<div align="right" class="MsoNormal" style="margin-left: 0cm; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp<span style="mso-spacerun: yes;"> </span>2.500.000</span></div>
<div align="right" class="MsoNormal" style="margin-left: 0cm; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp<span style="mso-spacerun: yes;"> </span>30.000.000</span></div>
<div align="right" class="MsoNormal" style="margin-left: 0cm; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp<span style="mso-spacerun: yes;"> </span>62.500.000</span></div>
<div align="right" class="MsoNormal" style="margin-left: 0cm; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp 354.000.000 </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.15pt;" valign="top" width="192">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Jumlah PPh terutang</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.05pt;" valign="top" width="180">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.2pt;" valign="top" width="192">
<div align="right" class="MsoNormal" style="margin-left: 0cm; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp 449.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.15pt;" valign="top" width="192">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Kredit Pajak</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.05pt;" valign="top" width="180">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.2pt;" valign="top" width="192">
<div align="right" class="MsoNormal" style="margin-left: 0cm; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.15pt;" valign="top" width="192">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh Pasal 21 </span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.05pt;" valign="top" width="180">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp<span style="mso-spacerun: yes;"> </span>72.250.000</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.2pt;" valign="top" width="192">
<div align="right" class="MsoNormal" style="margin-left: 0cm; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.15pt;" valign="top" width="192">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh Pasal 22</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.05pt;" valign="top" width="180">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp 150.000.000</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.2pt;" valign="top" width="192">
<div align="right" class="MsoNormal" style="margin-left: 0cm; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.15pt;" valign="top" width="192">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh Pasal 25</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.05pt;" valign="top" width="180">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp<span style="mso-spacerun: yes;"> </span>75.000.000</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.2pt;" valign="top" width="192">
<div align="right" class="MsoNormal" style="margin-left: 0cm; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.15pt;" valign="top" width="192">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh Pasal 24</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.05pt;" valign="top" width="180">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp<span style="mso-spacerun: yes;"> </span>25.000.000</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.2pt;" valign="top" width="192">
<div align="right" class="MsoNormal" style="margin-left: 0cm; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-left: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.15pt;" valign="top" width="192">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh Pasal 25</span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.05pt;" valign="top" width="180">
<div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp<span style="mso-spacerun: yes;"> </span>20.300.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.2pt;" valign="top" width="192">
<div align="right" class="MsoNormal" style="margin-left: 0cm; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">= (Rp 340.550.000)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10; mso-yfti-lastrow: yes;">
<td style="border-bottom: solid black 1.0pt; border-left: solid black 1.0pt; border-right: none; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.15pt;" valign="top" width="192">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border: none; mso-border-bottom-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.05pt;" valign="top" width="180">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.2pt;" valign="top" width="192">
<div align="right" class="MsoNormal" style="margin-left: 0cm; text-align: right; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">= Rp 108.450.000</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 38.7pt; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PPh yang masih harus dibayar</span></div>
<div class="MsoNormal" style="margin-left: 38.7pt; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Angsuran PPh Pasal 25 setiap bulan adalah</span></div>
<div class="MsoNormal" style="margin-left: 38.7pt; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">= </span><span style="font-family: "PMingLiU","serif"; font-size: 11.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-bidi-language: AR-SA; mso-fareast-language: JA; mso-hansi-font-family: Calibri; mso-text-raise: -13.5pt; position: relative; top: 13.5pt;">
</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">VI.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Pembelajaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l12 level1 lfo4; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Ceramah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l12 level1 lfo4; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Simulasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l12 level1 lfo4; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Pemberian Tugas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l12 level1 lfo4; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Tanya Jawab</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">VII.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Langkah-Langkah Kegiatan Pembelajaran</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.45pt;" width="102">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kegiatan Awal</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Alokasi </span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">10 menit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.85pt;" valign="top" width="404">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru membuka pembelajaran dengan mengucapkan salam </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memeriksa daftar hadir<span style="mso-spacerun: yes;"> </span>siswa.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru menyampaikan apersepsi mengenai materi yang terkait.</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110">
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 3.05pt; mso-add-space: auto; mso-list: l6 level1 lfo11; text-align: left; text-indent: -7.1pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">religius</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td rowspan="3" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.45pt;" width="102">
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kegiatan Inti</span></div>
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<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Alokasi</span></div>
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<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">60 menit</span></div>
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<i style="mso-bidi-font-style: normal;"><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Eksplorasi</span></i></div>
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<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru menjelaskan tentang </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">pengertian PPh
Pasal 2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
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<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru menjelaskan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> tentang PPh Pasal 2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
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<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
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<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">berpikir logis</span></div>
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<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">santun</span></div>
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<i style="mso-bidi-font-style: normal;"><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Elaborasi</span></i></div>
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<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Membiasakan
siswa membaca dan menulis melalui tugas-tugas tertentu yang bermakna</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-size: 10.0pt;"> mengenai </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PPh Pasal 2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
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<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Memberikan kesempatan berpikir, menganalisis, menyelesaikan masalah, dan
bertindak tanpa rasa takut</span></div>
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<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Memfasilitasi
siswa dalam pembelajaran kooperatif dan kolaboratif</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-size: 10.0pt;"> materi </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PPh Pasal 2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
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<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Memfasilitasi
siswa berkompetisi secara sehat untuk meningkatkan prestasi belajar</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-size: 10.0pt;"> terutama dalam materi </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PPh Pasal 2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
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<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Siswa berdiskusi untuk menyelesaikan soal tersebut</span></div>
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<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Siswa mengadakan simulasi pencatatan kedalam </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PPh Pasal 2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5
</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">dan menyampaikan hasilnya didepan kelas.</span></div>
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<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Tanya jawab apabila ada kesulitan dan ada materi yang belum dipahami oleh
siswa.</span></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110">
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<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
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<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">mandiri</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo12; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">berpikir logis</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo12; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">cinta ilmu</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo12; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kerjasama</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo12; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kerja keras</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo12; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kreatif</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo12; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">percaya diri</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo12; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kritis</span></div>
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<br /></div>
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<tr style="mso-yfti-irow: 3;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.85pt;" valign="top" width="404">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; text-indent: 0cm;">
<i style="mso-bidi-font-style: normal;"><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Konfirmasi</span></i></div>
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<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru melakukan tanya jawab tentang hal-hal yang belum dimengerti siswa</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.45pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -8.45pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru bersama siswa meluruskan masalah, memberikan
penguatan, dan membuat kesimpulan dari tanya jawab</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110">
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo12; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">berpikir logis</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo12; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kerjasama</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo12; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kreatif</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l11 level1 lfo12; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">percaya diri</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.45pt;" width="102">
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kegiatan Penutup</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Alokasi Waktu</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">20 menit</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.85pt;" valign="top" width="404">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru bersama dengan siswa bersama-sama membuat kesimpulan tentang materi
yang telah diberikan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan tugas kepada siswa</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan informasi mengenai materi pembelajaran yang akan dibahas
pada pertemuan berikutnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan kata-kata penutup.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110">
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 3.05pt; mso-add-space: auto; mso-list: l6 level1 lfo11; text-align: left; text-indent: -7.1pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Religius</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 3.05pt; mso-add-space: auto; mso-list: l6 level1 lfo11; text-align: left; text-indent: -7.1pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Santun</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">VIII.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Media/Sumber Pembelajaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l7 level1 lfo6; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Media Pembelajaran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Papan tulis, spidol,<i style="mso-bidi-font-style: normal;"> </i></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold;">LKS, Infokus</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l7 level1 lfo6; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Sumber Pembelajaran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Buku Mengelola Administrasi
Pajak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">IX.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Evaluasi</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">(Terlampir)</span></b><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">X.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Penilaian</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l1 level1 lfo9; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Prosedur penilaian-penilaian acuan
patokan (KKM)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l10 level1 lfo7; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Penilaian proses belajar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.0pt; mso-add-space: auto; mso-list: l15 level1 lfo8; text-indent: -18.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Sikap dan keaktifan siswa dalam
proses pembelajaran baik dalam bertanya, menjawab pertanyaan (soal) maupun
dalam menyampaikan pendapat yang berkaitan dengan materi. (Ranah Afektif dan
Ranah Kognitif).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.0pt; mso-add-space: auto; mso-list: l15 level1 lfo8; text-indent: -18.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Penugasan menjawab pertanyaan
tertulis secara terstruktur. (Ranah Psikomotor).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l10 level1 lfo7; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Penilaian Hasil Belajar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l1 level1 lfo9; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Hasil dan Bentuk Tes</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l14 level1 lfo10; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Simulasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l14 level1 lfo10; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Studi Kasus</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l1 level1 lfo9; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Kriteria Penilaian</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 18.0pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: #76923C; border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">No</span></b></div>
</td>
<td style="background: #76923C; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kriteria
Jawaban</span></b></div>
</td>
<td style="background: #76923C; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kriteria
Penilaian</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">40</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.2</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">30</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.3</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">30</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 31.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Nilai = Skor Total</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo14; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Kognitif (70%)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C1 = Pengetahuan<span style="mso-tab-count: 2;"> </span>C5
= Sintesis</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C2 = Pemahaman<span style="mso-tab-count: 2;"> </span>C6
= Evaluasi</span></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 6.75pt; margin-right: 6.75pt; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-anchor-horizontal: margin; mso-table-anchor-vertical: paragraph; mso-table-layout-alt: fixed; mso-table-left: center; mso-table-lspace: 9.0pt; mso-table-rspace: 9.0pt; mso-table-top: 49.2pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235">
<div align="center" class="MsoNormal" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Indikator</span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Ranah</span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 148.5pt;" valign="top" width="198">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: -.35pt; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Instrumen</span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Skor</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235">
<div align="left" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l3 level1 lfo15; text-align: left; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial;">Membuat
format </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Persamaan Akuntansi</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial;"></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 148.5pt;" valign="top" width="198">
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Buatlah Format dari</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> Persamaan Akuntansi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">10</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235">
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l3 level1 lfo15; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial;">Mencatat
transaksi ke dalam </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><span style="mso-spacerun: yes;"> </span>Persamaan Akuntansi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C4</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 148.5pt;" valign="top" width="198">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Studi Kasus</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Arial;"> : </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><span style="mso-spacerun: yes;"> </span>Persamaan
Akuntansi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Arial;">9</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">0</span></div>
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td colspan="3" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 369.9pt;" valign="top" width="493">
<div class="MsoListParagraphCxSpFirst" style="margin-left: -.35pt; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">JUMLAH
SKOR</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">100</span></b></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C3 = Penerapan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C4 = Analisis</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<br /></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo14; text-align: left; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Afektif (30%)</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 36.0pt; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 481px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" width="38">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">No.</span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" width="125">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Nama Siswa</span></b></div>
</td>
<td colspan="5" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.9pt;" width="181">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Aspek Yang Dinilai</span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" width="83">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Jumlah Skor</span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.15pt;" width="54">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Nilai</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">1</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">2</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">3</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.1pt;" valign="top" width="33">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">4</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.8pt;" valign="top" width="40">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">5</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" width="38">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" valign="top" width="125">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.1pt;" valign="top" width="33">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.8pt;" valign="top" width="40">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.15pt;" valign="top" width="54">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" width="38">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">2</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" valign="top" width="125">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.1pt;" valign="top" width="33">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.8pt;" valign="top" width="40">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.15pt;" valign="top" width="54">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" width="38">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">3</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" valign="top" width="125">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.1pt;" valign="top" width="33">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.8pt;" valign="top" width="40">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.15pt;" valign="top" width="54">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-right: 30.6pt; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Keterangan :</span></div>
<div class="MsoNormal" style="margin-right: 30.6pt; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Aspek Yang Dinilai</span></div>
<div align="left" class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo16; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Tidak terlambat mengikuti pelajaran</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo16; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Mengerjakan tugas sesuai dengan petunjuk</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo16; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Santun dalam berkomunikasi</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo16; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Aktif dalam pembelajaran</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo16; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Perhatian</span></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 6.75pt; margin-right: 6.75pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-anchor-horizontal: margin; mso-table-anchor-vertical: paragraph; mso-table-left: center; mso-table-lspace: 9.0pt; mso-table-rspace: 9.0pt; mso-table-top: 14.7pt; mso-yfti-tbllook: 160;">
<tbody>
<tr style="height: 15.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.5pt;" valign="top" width="223">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b><span style="font-family: "Times New Roman","serif";">Kriteria
skor:</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 173.2pt;" valign="top" width="231">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: .5pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center; text-indent: 7.1pt;">
<b><span style="font-family: "Times New Roman","serif";">Kriteria penilaian:</span></b></div>
</td>
</tr>
<tr style="height: 13.7pt; mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.5pt;" valign="top" width="223">
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -51.15pt;">
<span style="font-family: "Times New Roman","serif";">1 = sangat kurang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -51.15pt;">
<span style="font-family: "Times New Roman","serif";">2 = kurang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -51.15pt;">
<span style="font-family: "Times New Roman","serif";">3 = cukup</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -51.15pt;">
<span style="font-family: "Times New Roman","serif";">4 = baik</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 30.6pt; margin-top: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 173.2pt;" valign="top" width="231">
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";">17 – 20 = A ( sangat baik)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";">13 – 16 = B (baik)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>9 – 12 = C (cukup)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>5 –<span style="mso-spacerun: yes;">
</span>8<span style="mso-spacerun: yes;"> </span>= D (belum tuntas)</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>0 – 4<span style="mso-spacerun: yes;">
</span>= E (tidak tuntas)</span></div>
</td>
</tr>
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<div class="MsoNormal" style="margin-left: 274.3pt; text-indent: 13.7pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Cimahi,<span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Mei
</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">2013</span></div>
<div align="left" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: left; text-indent: .2pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><span style="mso-tab-count: 2;"> </span></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-insideh: none; mso-border-insidev: none; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 234.3pt;" valign="top" width="312">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru Mata
Pelajaran/</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Dosen Luar Biasa</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
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<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<u><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Drs. Riza
Munandar</span></u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">NUPTK:7153.7416.4420.0013</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></div>
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<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 227.8pt;" valign="top" width="304">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Praktikan</span></div>
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<u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dede Azis</span></u></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">NIM. 0906629</span></div>
</td>
</tr>
</tbody></table>
<span lang="IN" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-language: AR-SA; mso-fareast-font-family: PMingLiU; mso-fareast-language: JA; mso-hansi-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">LAMPIRAN</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Pak
Andra adalah pimpinan dan sekaligus pemilik PT BACKBONE. PT BACKBONE adalah
wajib pajak yang menyelenggarakan pembukuan dan terdaftar di Kantor Pelayanan
Pajak (KPP) Kalibata sejak 1 Januari 2005. Peredaran bruto dalam bulan Januari
2005 tercatat sebesar Rp. 77.800.000,00 dan penghasilan bersih setelah
dikurangi beberapa pengurang penghasilan dalam pembukuannya diperoleh sebesar
Rp. 12.500.000,00. Berapakah angsuran PPh pasal 25 setiap bulannya ?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Setelah
melalui perhitungan ternyata utang pajak penghasilan PT DYNANIC yang tercantum
dalam Surat Pemberitahuan (SPT) untuk tahun 2005 sebesar Rp. 56.500.000,00.
Sedangkan kredit PPh pasal 21, 22, 23 dan 24 tahun 2005 berjumlah Rp.
17.500.000,00. Maka angsuran PPh pasal 25 PT DYNAMIC untuk setiap bulannya pada
tahun 2006 adalah sebesar ….</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Penghasilan
PT. Maju Sejahtera tahun 2008 adalah sebesar Rp 350.000.000,00. Sisa kerugian
tahun 2007 yang masih dapat dikompensasikan sebesar<span style="mso-spacerun: yes;"> </span>Rp 400.000.000,00. Sisa kerugian yang belum
dikompensasikan sebesar Rp 50.000.000,00. Pada tahun 2008 PPh yang dipotong
atau dipungut pihak lain adalah sebesar<span style="mso-spacerun: yes;">
</span>Rp18.000.000,00, dan tidak ada pajak yang dibayar atau terutang di luar
negeri. Hitunglah PPh pasal 25 untuk tahun 2009 dan besar angsuran pajak
bulanan PT. Maju Sejahter!<br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">JAWABAN</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l2 level1 lfo13; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Penghasilan
Neto = Rp. 12.500.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Penghasilan Neto 1 thn
= Rp. 150.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">PPh pasal 25 terutang :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">10% x 50 juta = Rp.
5.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">15%x 50 juta = Rp.
7.500.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">30%x50 juta = Rp.
15.000.000 = Rp. 27.500.000</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 17.85pt; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">PPh pasal 25 per bulan
= 27.500.000/12 = Rp. 2.291.666,67</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l2 level1 lfo13; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Pajak
penghasilan Terutang (SPT tahun 2005) = Rp. 56.500.000,00</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Kredit PPh pasal 21, 22, 23 dan 24 tahun 2005 =<span style="mso-spacerun: yes;"> </span>Rp. 17.500.000,00</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Rp.39.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">PPh pasal 25 per bulan 39jt/12 = Rp. 3.250.000</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l2 level1 lfo13; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Perhitungan
pph pasal 25 tahun 2008 :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Penghasilan yang dipakai sEbagai dasar perhitungan
angsuran pph pasal 25 adalah sebesar Rp 350.000.000,00 – Rp 50.000.000,00 =
Rp300.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Pph terutang = 28% x Rp300.000.000,00<span style="mso-spacerun: yes;"> </span>Rp 84.000.000,00</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Pph yg dipungut atau dipotong<span style="mso-spacerun: yes;"> </span>Rp18.000.000,00 –</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">= Rp 66.000.000,00</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Besarnya angsuran pajak bulanan PT Maju sejahtera
tahun 2008</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">= 1/12 x Rp66.000.000,00 = Rp5.500.000,00</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
</span></div>
Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com0tag:blogger.com,1999:blog-5181649231209167090.post-12288419641799280222013-05-22T06:50:00.001+07:002013-05-22T06:50:07.744+07:00RPP Pajak Penghasilan (PPh) Pasal 24<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
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<b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">RENCANA PELAKSANAAN
PEMBELAJARAN </span></b></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">(RPP)</span></b></div>
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<br /></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Nama Sekolah<span style="mso-tab-count: 2;"> </span>:</span></b><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">SMK
PGRI 2 CIMAHI</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Kompetensi Keahlian<span style="mso-tab-count: 1;"> </span>:
</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Akuntansi</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Mata Pelajaran<span style="mso-tab-count: 2;"> </span>:
Administrasi </span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pajak</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Materi Pokok<span style="mso-tab-count: 3;"> </span>:
Perhitungan </span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pajak
Penghasilan </span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Sub Materi Pokok<span style="mso-tab-count: 2;"> </span>:
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pajak
Penghasilan Pasal 24</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pertemuan<span style="mso-tab-count: 3;"> </span>:
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7-8</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Kelas</span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">/</span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Semester<span style="mso-tab-count: 2;"> </span>:
X</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">I Akuntasi </span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">/</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> 3
dan 4</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Waktu<span style="mso-tab-count: 4;"> </span>:
2 X 45 menit</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"> </span></b></div>
<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoListParagraphCxSpFirst" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Standar Kompetensi</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: -2.15pt; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Mengelola
administrasi pajak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">II.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Kompetensi Dasar</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: -2.15pt; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menghitung jumlah pajak yang harus dibayar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">III.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Indikator</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l4 level1 lfo2; text-indent: -18.0pt;">
<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Menjelaskan </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">tentang
PPh Pasal 24</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l4 level1 lfo2; text-indent: -18.0pt;">
<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Memahami </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">PPh
Pasal 24</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">IV.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Tujuan Pembelajaran Khusus</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Setelah proses kegiatan belajar mengajar selesai, diharapkan :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l5 level1 lfo3; text-indent: -18.0pt;">
<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Siswa dapat menjelaskan </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">tentang PPh Pasal 24</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l5 level1 lfo3; text-indent: -18.0pt;">
<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Siswa dapat memahami </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">PPh Pasal 24</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">V.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Materi Pembelajaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 22.5pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Pada dasarnya
PPh Pasal 24 mengatur tentang besarnya kredit pajak yang dapat diperhitungkan
atas pemotongan pajak/ pajak yang dibayar/ pajak yang terutang di luar negeri.
Hal ini sesuai dengan ayat 1 dan 2 Pasal 24 UU PPh<span style="mso-spacerun: yes;"> </span>:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -21.95pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Pajak yang dibayar atau terutang di luar negeri atas
penghasilan dari luar negeri yang diterima atau diperoleh Wajib Pajak dalam
negeri boleh dikreditkan terhadap pajak yang terutang berdasarkan Undang-undang
ini dalam tahun pajak yang sama.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -21.95pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Besarnya kredit pajak sebagaimana dimaksud pada ayat (1)
adalah sebesar pajak penghasilan yang dibayar atau terutang di luar negeri
tetapi tidak boleh melebihi penghitungan pajak yang terutang berdasarkan
Undang-undang ini.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Penghasilan yang
boleh diperhitungkan/ dikreditkan tersebut antara lain penghasilan dari luar
negeri berupa :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l3 level1 lfo11; text-indent: -21.25pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">penghasilan dari saham dan sekuritas lainnya serta
keuntungan dari pengalihan saham dan sekuritas lainnya;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l3 level1 lfo11; text-indent: -21.25pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">penghasilan berupa bunga, royalti, dan sewa sehubungan
dengan penggunaan harta gerak;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l3 level1 lfo11; text-indent: -21.25pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">penghasilan berupa sewa sehubungan dengan penggunaan
harta tak gerak;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l3 level1 lfo11; text-indent: -21.25pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">penghasilan berupa imbalan sehubungan dengan jasa,
pekerjaan, dan kegiatan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l3 level1 lfo11; text-indent: -21.25pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Penghasilan BUT luar negeri;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l3 level1 lfo11; text-indent: -21.25pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">penghasilan dari pengalihan sebagian atau seluruh hak
penambangan atau tanda turut serta dalam pembiayaan atau permodalan dalam
perusahaan pertambangan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l3 level1 lfo11; text-indent: -21.25pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">keuntungan karena pengalihan harta tetap;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l3 level1 lfo11; text-indent: -21.25pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">keuntungan karena pengalihan harta yang menjadi bagian
dari suatu bentuk usaha tetap.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Hal yang paling
mendasar PPh Pasal 24 ini adalah adanya batas maksimum yang boleh dikreditkan
seperti yang tercantum dalam ayat 2 Pasal 24 UU PPH seperti tersebut di atas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Contoh kasus PPh
Pasal 24</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">PT B di Jakarta
memperoleh penghasilan neto dalam tahun 2001 sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l12 level1 lfo12; text-indent: -21.95pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">di negara X, memperoleh penghasilan (laba) Rp.
100.000.000,00, dengan tarif pajak sebesar 40% (Rp. 40.000.000,00);</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l12 level1 lfo12; text-indent: -21.95pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">di negara Y, memperoleh penghasilan (laba) Rp.
750.000.000,00, dengan tarif pajak sebesar 10% (Rp. 75.000.000,00);</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l12 level1 lfo12; text-indent: -21.95pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Penghasilan usaha di dalam negeri Rp. 400.000.000,00.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Penghitungan PPh
Pasal 24 kredit pajak luar negeri adalah sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">a. Penghasilan Luar
negeri :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"><span style="mso-tab-count: 1;"> </span>a. <span style="mso-tab-count: 1;"> </span>laba
di negara X <span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 2;"> </span>= <span style="mso-tab-count: 1;"> </span>Rp. 100.000.000,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"><span style="mso-tab-count: 1;"> </span>b. <span style="mso-tab-count: 1;"> </span>laba
di negara Y <span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 2;"> </span>= <span style="mso-tab-count: 1;"> </span>Rp. 750.000.000,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"><span style="mso-tab-count: 1;"> </span>c. <span style="mso-tab-count: 1;"> </span>Jumlah
penghasilan luar negeri <span style="mso-tab-count: 1;"> </span>= <span style="mso-tab-count: 1;"> </span>Rp. 850.000.000,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">b. Penghasilan
dalam negeri <span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 2;"> </span>= <span style="mso-tab-count: 1;"> </span>Rp. 400.000.000,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">c. Jumlah
penghasilan neto adalah :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"><span style="mso-spacerun: yes;"> </span>Rp. 850.000.000,00 + Rp. 400.000.000,00<span style="mso-tab-count: 1;"> </span>= Rp. 1.250.000.000,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">d. PPh terutang
(menurut tarif Pasal 17 dengan fasilitas ) = Rp. 156.250.000,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">e. Batas maksimum
kredit pajak luar negeri untuk masing-masing negara adalah :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"><span style="mso-tab-count: 1;"> </span>a. <span style="mso-tab-count: 1;"> </span>Untuk
negara X =</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"><span style="mso-tab-count: 2;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;">
</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Pajak yang terutang
di negara X sebesar Rp. 40.000.000,00, namun maksimum kredit pajak yang dapat
dikreditkan adalah Rp. 12.500.000,00.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"><span style="mso-tab-count: 1;"> </span>b. <span style="mso-tab-count: 1;"> </span>Untuk
negara Y =</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;">
</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"><span style="mso-tab-count: 2;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Pajak yang terutang
di negara Y sebesar Rp. 75.000.000,00, maka maksimum kredit pajak yang dapat
dikreditkan adalah Rp.75.000.000,00.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Jumlah PPh Pasal 24
kredit pajak luar negeri yang diperkenankan adalah :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Rp. 12.500.000,00 +
Rp. 75.000.000,00 = Rp. 87.500.000,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">VI.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Pembelajaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l14 level1 lfo4; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Ceramah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l14 level1 lfo4; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Simulasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l14 level1 lfo4; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Pemberian Tugas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l14 level1 lfo4; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Tanya Jawab</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">VII.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Langkah-Langkah Kegiatan Pembelajaran</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.45pt;" width="102">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kegiatan Awal</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Alokasi </span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">10 menit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.85pt;" valign="top" width="404">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru membuka pembelajaran dengan mengucapkan salam </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memeriksa daftar hadir<span style="mso-spacerun: yes;"> </span>siswa.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru menyampaikan apersepsi mengenai materi yang terkait.</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110">
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 3.05pt; mso-add-space: auto; mso-list: l6 level1 lfo16; text-align: left; text-indent: -7.1pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">religius</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td rowspan="3" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.45pt;" width="102">
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kegiatan Inti</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Alokasi</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">60 menit</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.85pt;" valign="top" width="404">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; text-indent: 0cm;">
<i style="mso-bidi-font-style: normal;"><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Eksplorasi</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru menjelaskan tentang </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">pengertian PPh
Pasal 24</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.2pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.05pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru menjelaskan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> tentang PPh Pasal 24</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110">
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l13 level1 lfo17; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">berpikir logis</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l13 level1 lfo17; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">santun</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.85pt;" valign="top" width="404">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; text-indent: 0cm;">
<i style="mso-bidi-font-style: normal;"><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Elaborasi</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Membiasakan
siswa membaca dan menulis melalui tugas-tugas tertentu yang bermakna</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-size: 10.0pt;"> mengenai </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PPh Pasal 24</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Memberikan kesempatan berpikir, menganalisis, menyelesaikan masalah, dan
bertindak tanpa rasa takut</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Memfasilitasi
siswa dalam pembelajaran kooperatif dan kolaboratif</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-size: 10.0pt;"> materi </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PPh Pasal 24</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Memfasilitasi
siswa berkompetisi secara sehat untuk meningkatkan prestasi belajar</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-size: 10.0pt;"> terutama dalam materi </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PPh Pasal 24</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Siswa berdiskusi untuk menyelesaikan soal tersebut</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Siswa mengadakan simulasi pencatatan kedalam </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PPh Pasal 24</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> </span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">dan menyampaikan
hasilnya didepan kelas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Tanya jawab apabila ada kesulitan dan ada materi yang belum dipahami oleh
siswa.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110">
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l13 level1 lfo17; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">mandiri</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l13 level1 lfo17; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">berpikir logis</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l13 level1 lfo17; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">cinta ilmu</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l13 level1 lfo17; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kerjasama</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l13 level1 lfo17; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kerja keras</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l13 level1 lfo17; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kreatif</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l13 level1 lfo17; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">percaya diri</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l13 level1 lfo17; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kritis</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.85pt;" valign="top" width="404">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; text-indent: 0cm;">
<i style="mso-bidi-font-style: normal;"><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Konfirmasi</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru melakukan tanya jawab tentang hal-hal yang belum dimengerti siswa</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.45pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -8.45pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru bersama siswa meluruskan masalah, memberikan
penguatan, dan membuat kesimpulan dari tanya jawab</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110">
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l13 level1 lfo17; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">berpikir logis</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l13 level1 lfo17; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kerjasama</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l13 level1 lfo17; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kreatif</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l13 level1 lfo17; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">percaya diri</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.45pt;" width="102">
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kegiatan Penutup</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Alokasi Waktu</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">20 menit</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.85pt;" valign="top" width="404">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru bersama dengan siswa bersama-sama membuat kesimpulan tentang materi
yang telah diberikan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan tugas kepada siswa</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan informasi mengenai materi pembelajaran yang akan dibahas
pada pertemuan berikutnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan kata-kata penutup.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110">
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 3.05pt; mso-add-space: auto; mso-list: l6 level1 lfo16; text-align: left; text-indent: -7.1pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Religius</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 3.05pt; mso-add-space: auto; mso-list: l6 level1 lfo16; text-align: left; text-indent: -7.1pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Santun</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">VIII.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Media/Sumber Pembelajaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l7 level1 lfo6; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Media Pembelajaran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Papan tulis, spidol,<i style="mso-bidi-font-style: normal;"> </i></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold;">LKS, Infokus</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l7 level1 lfo6; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Sumber Pembelajaran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Buku Mengelola Administrasi
Pajak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">IX.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Evaluasi</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">(Terlampir)</span></b><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">X.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Penilaian</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l1 level1 lfo9; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Prosedur penilaian-penilaian
acuan patokan (KKM)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l11 level1 lfo7; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Penilaian proses belajar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.0pt; mso-add-space: auto; mso-list: l19 level1 lfo8; text-indent: -18.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Sikap dan keaktifan siswa dalam
proses pembelajaran baik dalam bertanya, menjawab pertanyaan (soal) maupun
dalam menyampaikan pendapat yang berkaitan dengan materi. (Ranah Afektif dan
Ranah Kognitif).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.0pt; mso-add-space: auto; mso-list: l19 level1 lfo8; text-indent: -18.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Penugasan menjawab pertanyaan
tertulis secara terstruktur. (Ranah Psikomotor).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l11 level1 lfo7; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Penilaian Hasil Belajar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l1 level1 lfo9; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Hasil dan Bentuk Tes</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l18 level1 lfo10; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Simulasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l18 level1 lfo10; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Studi Kasus</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l1 level1 lfo9; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Kriteria Penilaian</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 18.0pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: #76923C; border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">No</span></b></div>
</td>
<td style="background: #76923C; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kriteria
Jawaban</span></b></div>
</td>
<td style="background: #76923C; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kriteria
Penilaian</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">30</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.2</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">30</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.3</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">40</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 31.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Nilai = Skor Total</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo13; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Kognitif (70%)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C1 = Pengetahuan<span style="mso-tab-count: 2;"> </span>C5
= Sintesis</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C2 = Pemahaman<span style="mso-tab-count: 2;"> </span>C6
= Evaluasi</span></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 6.75pt; margin-right: 6.75pt; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-anchor-horizontal: margin; mso-table-anchor-vertical: paragraph; mso-table-layout-alt: fixed; mso-table-left: center; mso-table-lspace: 9.0pt; mso-table-rspace: 9.0pt; mso-table-top: 49.2pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235">
<div align="center" class="MsoNormal" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Indikator</span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Ranah</span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 148.5pt;" valign="top" width="198">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: -.35pt; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Instrumen</span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Skor</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235">
<div align="left" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l2 level1 lfo14; text-align: left; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial;">Membuat
format </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Persamaan Akuntansi</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial;"></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 148.5pt;" valign="top" width="198">
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Buatlah Format dari</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> Persamaan Akuntansi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">10</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235">
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l2 level1 lfo14; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial;">Mencatat
transaksi ke dalam </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><span style="mso-spacerun: yes;"> </span>Persamaan Akuntansi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C4</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 148.5pt;" valign="top" width="198">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Studi
Kasus</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Arial;"> : </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><span style="mso-spacerun: yes;"> </span>Persamaan Akuntansi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Arial;">9</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">0</span></div>
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td colspan="3" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 369.9pt;" valign="top" width="493">
<div class="MsoListParagraphCxSpFirst" style="margin-left: -.35pt; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">JUMLAH
SKOR</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">100</span></b></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C3 = Penerapan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C4 = Analisis</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<br /></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo13; text-align: left; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Afektif (30%)</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 36.0pt; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 481px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" width="38">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">No.</span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" width="125">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Nama Siswa</span></b></div>
</td>
<td colspan="5" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.9pt;" width="181">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Aspek Yang Dinilai</span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" width="83">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Jumlah Skor</span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.15pt;" width="54">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Nilai</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">1</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">2</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">3</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.1pt;" valign="top" width="33">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">4</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.8pt;" valign="top" width="40">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">5</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" width="38">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" valign="top" width="125">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.1pt;" valign="top" width="33">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.8pt;" valign="top" width="40">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.15pt;" valign="top" width="54">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" width="38">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">2</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" valign="top" width="125">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.1pt;" valign="top" width="33">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.8pt;" valign="top" width="40">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.15pt;" valign="top" width="54">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" width="38">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">3</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" valign="top" width="125">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.1pt;" valign="top" width="33">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.8pt;" valign="top" width="40">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.15pt;" valign="top" width="54">
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-right: 30.6pt; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Keterangan :</span></div>
<div class="MsoNormal" style="margin-right: 30.6pt; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Aspek Yang Dinilai</span></div>
<div align="left" class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo15; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Tidak terlambat mengikuti pelajaran</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo15; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Mengerjakan tugas sesuai dengan petunjuk</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo15; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Santun dalam berkomunikasi</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo15; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Aktif dalam pembelajaran</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo15; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Perhatian</span></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 6.75pt; margin-right: 6.75pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-anchor-horizontal: margin; mso-table-anchor-vertical: paragraph; mso-table-left: center; mso-table-lspace: 9.0pt; mso-table-rspace: 9.0pt; mso-table-top: 14.7pt; mso-yfti-tbllook: 160;">
<tbody>
<tr style="height: 15.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.5pt;" valign="top" width="223">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b><span style="font-family: "Times New Roman","serif";">Kriteria
skor:</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 173.2pt;" valign="top" width="231">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: .5pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center; text-indent: 7.1pt;">
<b><span style="font-family: "Times New Roman","serif";">Kriteria penilaian:</span></b></div>
</td>
</tr>
<tr style="height: 13.7pt; mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.5pt;" valign="top" width="223">
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -51.15pt;">
<span style="font-family: "Times New Roman","serif";">1 = sangat kurang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -51.15pt;">
<span style="font-family: "Times New Roman","serif";">2 = kurang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -51.15pt;">
<span style="font-family: "Times New Roman","serif";">3 = cukup</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -51.15pt;">
<span style="font-family: "Times New Roman","serif";">4 = baik</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 30.6pt; margin-top: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 173.2pt;" valign="top" width="231">
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";">17 – 20 = A ( sangat baik)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";">13 – 16 = B (baik)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>9 – 12 = C (cukup)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>5 –<span style="mso-spacerun: yes;">
</span>8<span style="mso-spacerun: yes;"> </span>= D (belum tuntas)</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>0 – 4<span style="mso-spacerun: yes;">
</span>= E (tidak tuntas)</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-left: 274.3pt; text-indent: 13.7pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Cimahi,<span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Mei
</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">2013</span></div>
<div align="left" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: left; text-indent: .2pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><span style="mso-tab-count: 2;"> </span></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-insideh: none; mso-border-insidev: none; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 234.3pt;" valign="top" width="312">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru Mata
Pelajaran/</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Dosen Luar Biasa</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<u><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Drs. Riza
Munandar</span></u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">NUPTK:7153.7416.4420.0013</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></div>
</td>
<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 227.8pt;" valign="top" width="304">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Praktikan</span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dede Azis</span></u></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">NIM. 0906629</span></div>
</td>
</tr>
</tbody></table>
<span lang="IN" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-language: AR-SA; mso-fareast-font-family: PMingLiU; mso-fareast-language: JA; mso-hansi-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">LAMPIRAN</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">PT
Sido Muncul memperoleh penghasilan neto dalam tahun 2007 sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Penghasilan dari luar
negeri Rp 5.000.000.000,00 , dengan tarif pajak sebesar 40%. Penghasilan usaha
di Indonesia Rp 1.000.000.000,00. Berapakah batas maksimum kredit pajak?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">PT
Asma Barata memperoleh penghasilan neto dalam tahun 2009 sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l6 level1 lfo16; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Di
negara A, memperoleh penghasilan (laba) Rp 4.000.000.000,00 dengan tarif pajak
35%</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l6 level1 lfo16; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Di
negara B, memperoleh penghasilan (laba) Rp 2.000.000.000,00 dengan tarif pajak
20%</span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l6 level1 lfo16; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Penghasilan
di Indonesia Rp 5.000.000.000</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Hitunglah kredit pajak luar negeri dari perusahaan
Asma Barata !</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">PT
Andira memperoleh penghasilan neto dalam tahun 2009 adalah sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l0 level3 lfo1; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Di
negara A, memperoleh laba Rp 2.000.000.000 dengan tarif pajak sebesar 35% (Rp
700.000.000)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l0 level3 lfo1; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Di
negara B, memperoleh laba Rp 3.000.000.000 dengan tarif pajak 20% (Rp
600.000.000)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l0 level3 lfo1; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Di
negara C, menderita kerugian sebesar Rp 4.000.000.000</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l0 level3 lfo1; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Penghasilan
usaha di Indonesia adalah sebesar Rp 4.000.000.000</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 17.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Hitunglah kredit pajak luar negeri !</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: PMingLiU; mso-fareast-language: JA;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span></b>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">JAWABAN</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l17 level1 lfo19; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">jumlah
neto adalah :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Rp 5.000.000.000,00 +
Rp 1.000.000.000,00= Rp 6.000.000.000,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Batas maksimum kredit
pajak diambil yang terendah dari 3 perhitungan yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l20 level2 lfo18; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">PPh terutang atau
dibayar di luar negeri adalah : 40 % x Rp 5.000.000.000,00= Rp 2.000.000.000,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l20 level2 lfo18; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">(Rp 5.000.000.000,00 :
Rp 6.000.000.000,00) x Rp 1.680.000.000,00 =Rp<span style="mso-spacerun: yes;">
</span>1.400.000.000,00</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l20 level2 lfo18; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">PPh terutang (menurut
tarif pasal 17) = Rp 6.000.000.000 x 28%= Rp 1.680.000.000</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Dengan demikian kredit pajak yang diperkenankan
adalah pada poin 2 sebesar Rp 1.400.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l17 level1 lfo19; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Penghasilan
luar negeri sebesar Rp 6.000.000.000,00 (dihitung dari negara A dan B)</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Penghasilan dalam negeri sebesar Rp 5.000.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Jumlah penghasilan neto adalah:</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Rp 6.000.000.000 + Rp 5.000.000.000 = Rp
11.000.000.000</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">PPh terutang (pasal 17)<span style="mso-spacerun: yes;"> </span>= Rp 11.000.000.000 x 28%<span style="mso-spacerun: yes;"> </span>= Rp 3.080.000.000</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Batas maksimum kredit pajak untuk masing-masing
negara adalah :</span></div>
<div class="MsoListParagraph" style="mso-list: l15 level1 lfo20; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Untuk
negara A</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">(Rp 4.000.000.000 : Rp 11.000.000.000) x Rp
3.080.000.000 = Rp 1.120.000.000</span></div>
<div class="MsoNormal" style="margin-left: 35.45pt; text-indent: .55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Pajak terutang di negara A adalah Rp 1.400.000.000
maka maksimum kredit pajak yang dapat dikreditkan adalah Rp 1.120.000.000</span></div>
<div class="MsoListParagraph" style="mso-list: l15 level1 lfo20; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Untuk
negara B</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">(Rp 2.000.000.000 : Rp 11.000.000.000) x Rp
3.080.000.000 = Rp 560.000.000</span></div>
<div class="MsoNormal" style="margin-left: 35.45pt; text-indent: .55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Pajak terutang di negara B adalah Rp 400.000.000
maka maksimum kredit pajak yang dapat dikreditkan adalah Rp 560.000.000</span></div>
<div class="MsoListParagraph" style="mso-list: l15 level1 lfo20; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Jumlah
kredit pajak luar negeri yan diperkenankan adalah:</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Rp 1.120.000.000 + Rp 560.000.000 = Rp 1.680.000.000</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 36.0pt;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l17 level1 lfo19; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Penghasilan
luar negeri sebesar Rp 5.000.000.000 (dari jumlah penghasilan negara A dan B)</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Penghasilan dalam negeri Rp 4.000.000.000</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-left: 17.85pt; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Jumlah penghasilan neto adalah:<span style="mso-spacerun: yes;"> </span>Rp 5.000.000.000 + Rp 4.000.000.000 = Rp
9.000.000.000</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">PPh terutang (pasal 17)<span style="mso-spacerun: yes;"> </span>= Rp 9.000.000.000 x 28% = Rp
2.520.000.000</span></div>
<div class="MsoNormal" style="margin-left: 17.85pt; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Batas maksimum kredit pajak untuk masing-masing
negara adalah:</span></div>
<div class="MsoListParagraph" style="mso-list: l10 level1 lfo21; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Negara
A (Rp 2.000.000.000 : Rp 9.000.000.000) x Rp 2.520.000.000= Rp 560.000.000</span></div>
<div class="MsoNormal" style="margin-left: 35.45pt; text-indent: .55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Pajak terutang di negara A sebesar Rp 700.000.000,
maka maksimum kredit pajak yang dapat dikreditkan adalah Rp 560.000.000</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="mso-list: l10 level1 lfo21; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Negara
B (Rp 3.000.000.000 : Rp 9.000.000.000) x Rp 2.520.000.000= Rp 840.000.000</span></div>
<div class="MsoNormal" style="margin-left: 35.45pt; text-indent: .55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">pajak terutang di negar B adalah Rp 600.000.000,
maka maksimum kredit pajak yang dapat dikreditkan adalah Rp 600.000.000</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="mso-list: l10 level1 lfo21; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Di
negara C dimana PT Andira menderita kerugian, maka kerugian ini tidak dapat
dimasukkan dalam pengitingan PKP dan tidak pula dapat dikompensasik sebagai
kredit pajak luar negeri.</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Jumlah kredit pajak luar negeri yang diperkenankan
adalah:</span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Rp 560.000.000 + Rp 600.000.000 = Rp 1.160.000.000</span></div>
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: PMingLiU; mso-fareast-language: JA;"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;"></span><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
</span></div>
Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com0tag:blogger.com,1999:blog-5181649231209167090.post-40700465290153385882013-05-22T06:47:00.004+07:002013-05-22T06:48:20.215+07:00RPP Pajak Penghasilan (PPh) Pasal 23<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
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<o:shapedefaults v:ext="edit" spidmax="1029"/>
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<o:shapelayout v:ext="edit">
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<div align="center" class="MsoNormal" style="margin-left: 0cm; mso-outline-level: 1; text-align: center; text-indent: .2pt;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">RENCANA PELAKSANAAN
PEMBELAJARAN </span></b></span></span></div>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">
</span></span><br />
<div align="center" class="MsoNormal" style="margin-left: 0cm; mso-outline-level: 1; text-align: center; text-indent: .2pt;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">(RPP)</span></b></span></span></div>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Nama Sekolah<span style="mso-tab-count: 2;"> </span>:</span></b><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">SMK
PGRI 2 CIMAHI</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Kompetensi Keahlian<span style="mso-tab-count: 1;"> </span>:
</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Akuntansi</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Mata Pelajaran<span style="mso-tab-count: 2;"> </span>:
Administrasi </span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pajak</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Materi Pokok<span style="mso-tab-count: 3;"> </span>:
Perhitungan </span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pajak
Penghasilan</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Sub Materi Pokok<span style="mso-tab-count: 2;"> </span>:
</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pajak Penghasilan
Pasal 23</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pertemuan<span style="mso-tab-count: 3;"> </span>:
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7-8</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Kelas</span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">/</span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Semester<span style="mso-tab-count: 2;"> </span>:
X</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">I Akuntasi </span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">/</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> 3
dan 4</span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Waktu<span style="mso-tab-count: 4;"> </span>:
2 X 45 menit</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoListParagraphCxSpFirst" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Standar Kompetensi</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: -2.15pt; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Mengelola
administrasi pajak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">II.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Kompetensi Dasar</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: -2.15pt; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menghitung jumlah pajak yang harus dibayar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">III.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IT;">Indikator</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-right: -2.15pt; mso-add-space: auto; mso-list: l10 level1 lfo2; text-indent: -18.0pt;">
<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: DE;">Menjelaskan </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;">tentang
PPh Pasal 2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">3</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: DE;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-right: -2.15pt; mso-add-space: auto; mso-list: l10 level1 lfo2; text-indent: -18.0pt;">
<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: DE;">Memahami </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;">PPh
Pasal 2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">3</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: DE;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">IV.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IT;">Tujuan Pembelajaran Khusus</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Setelah proses kegiatan belajar mengajar selesai,
diharapkan :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-right: -2.15pt; mso-add-space: auto; mso-list: l11 level1 lfo3; text-indent: -18.0pt;">
<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: DE;">Siswa dapat menjelaskan </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;">tentang PPh Pasal 2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">3</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: DE;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-right: -2.15pt; mso-add-space: auto; mso-list: l11 level1 lfo3; text-indent: -18.0pt;">
<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: DE;">Siswa dapat memahami </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;">PPh Pasal 2</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">3</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: DE;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">V.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Materi Pembelajaran</span></b></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 17.85pt; mso-add-space: auto; mso-list: l4 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 32.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian pajak menurut Prof. Dr. Rochmat
Soemitro, S.H dalam bukunya “Dasar-dasar hukum pajak dan pajak
pendapatan”(1990;5) menyatakan bahwa “pajak adalah iuran rakyat kepada kas
negara<span style="mso-spacerun: yes;"> </span>berdasarkan undang-undang dengan
tidak mendapatkan jasa timbal yang langsung dapa ditunjukkan dan dapat
digunakan untuk membayar pengeluaran umu”. Sedangkan menurut Prof. Dr. PJA.
Andriani bahwa “pajak adalah iuran kepada negara yang dapat dipaksakan dan
terutang oleh yang wajib membayarnya menurut peraturan, dengan demikian tidak
mendapat prestasi kembali yang langsung ditunjukkan dan yang gunanya adalah
untuk membiayai pengeluaran umum berhubungan dengan tugas negara untuk
menyelenggarakan pemerintahan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 32.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari pengertian tersebut diatas dapat disimpulkan bahwa unsur-unsur yang
melekat pada pajak yaitu :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; mso-list: l29 level2 lfo25; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak dipungut berdasarkan undang-undang serta aturan pelaksanaannya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; mso-list: l29 level2 lfo25; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sifatnya dapat dipaksakan. Hal ini berarti pelanggaran atas aturan
perpajakan akan berakibat adanya sanksi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; mso-list: l29 level2 lfo25; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam pembayaran pajak tidak dapat ditunjukkan adanya kontraprestasi
individual secara langsung oleh pemerintah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; mso-list: l29 level2 lfo25; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak dipungut oleh negara baik oleh pemerintah pusat maupun pemerintah
daerah. Pemungutan pajak tidak boleh dilakukan oleh pihak swasta yang
orientasinya adalah keuntungan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; mso-list: l29 level2 lfo25; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak dipungut bagi pengeluaran – pengeluaran pemerintah, yang bila dari
pemasukkannya masih terdapat surplus, diperlukan untuk membiayai public
investment</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 17.85pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 17.85pt; mso-add-space: auto; mso-list: l4 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Retribusi dan Sumbangan</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; mso-list: l3 level1 lfo12; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Retribusi</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Retribusi
pada umumnya mempunyai hubungan langsung dengan kembalinya prestasi karena
pembayaran tersebut ditujukan semata-mata untuk mendapatkan suatu prestasi
tertentu dar pemerintah. Misalnya karcis masuk terminal, karcis masuk tol dsb.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; mso-list: l3 level1 lfo12; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sumbangan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian
sumbangan ini tidak boleh dicamput adukkan dengan retribusi, dalam retribusi
dapat ditunjuk yang menikmati kontrapersepsi secara langsung yaitu pembayar
retribusi. Sedangkan sumbangan yang mendapatkan merasakan imbalan/manfaat
langsung adalah penerima sumbangan. Misalnya sumbangan bencana alam, pengungsi
dsb.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 17.85pt; mso-add-space: auto; mso-list: l4 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif dan Objek
PPh Pasal 23</span></b></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l17 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5% dari jumlah bruto atas:</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l25 level1 lfo15; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dividen kecuali pembagian dividen kepada orang
pribadi dikenakan final, bunga, dan royalti;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l25 level1 lfo15; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">hadiah dan penghargaan selain yang telah dipotong
PPh pasal 21.</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l17 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2% dari jumlah bruto atas sewa dan penghasilan
lain sehubungan dengan penggunaan harta kecuali sewa tanah dan/atau bangunan.</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l17 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2% dari jumlah bruto atas imbalan jasa teknik,
jasa manajemen, jasa konstruksi dan jasa konsultan.</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l17 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2% dari jumlah bruto atas imbalan jasa lainnya,
yaitu:</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa penilai;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa Aktuaris;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa akuntansi, pembukuan, dan atestasi laporan
keuangan;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa perancang;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">e)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa pengeboran di bidang migas kecuali yang
dilakukan oleh BUT;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">f)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa penunjang di bidang penambangan migas;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">g)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa penambangan dan jasa penunjang di bidang
penambangan selain migas;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">h)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa penunjang di bidang penerbangan dan bandar
udara;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">i)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa penebangan hutan</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">j)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa pengolahan limbah</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">k)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa penyedia tenaga kerja</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">l)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa perantara dan/atau keagenan;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">m)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa di bidang perdagangan surat-surat berharga,
kecuali yang dilakukan KSEI dan KPEI;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">n)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa kustodian/penyimpanan-/penitipan, kecuali
yang dilakukan oleh KSEI;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">o)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa pengisian suara (dubbing) dan/atau sulih
suara;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">p)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa mixing film;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">q)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa sehubungan dengan software komputer,
termasuk perawatan, pemeliharaan dan perbaikan;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">r)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa instalasi/pemasangan mesin, peralatan,
listrik, telepon, air, gas, AC, dan/atau TV kabel, selain yang dilakukan oleh
Wajib Pajak yang ruang lingkupnya di bidang konstruksi dan mempunyai izin
dan/atau sertifikasi sebagai pengusaha konstruksi</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">s)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa perawatan / pemeliharaan / pemeliharaan
mesin, peralatan, listrik, telepon, air, gas, AC, dan/atau TV kabel, selain
yang dilakukan oleh Wajib Pajak yang ruang lingkupnya di bidang konstruksi dan
mempunyai izin dan/atau sertifikasi sebagai pengusaha konstruksi</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">t)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa maklon</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">u)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa penyelidikan dan keamanan;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa penyelenggara kegiatan atau event organizer;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">w)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa pengepakan;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">x)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa penyediaan tempat dan/atau waktu dalam media
massa, media luar ruang atau media lain untuk penyampaian informasi;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">y)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa pembasmian hama;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">z)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa kebersihan atau cleaning service;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.85pt; mso-add-space: auto; mso-list: l22 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">aa)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa katering atau tata boga.</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l17 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk yang tidak ber-NPWP dipotong 100% </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">l</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ebih tinggi dari tarif PPh Pasal 23</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l17 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yang dimaksud dengan jumlah bruto adalah seluruh jumlah penghasilan yang
dibayarkan, disediakan untuk dibayarkan, atau telah jatuh tempo pembayarannya
oleh badan pemerintah, subjek pajak dalam negeri, penyelenggara kegiatan,
bentuk usaha tetap, atau perwakilan perusahaan luar negeri lainnya kepada Wajib
Pajak dalam negeri atau bentuk usaha tetap, tidak termasuk:</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.9pt; mso-add-space: auto; mso-list: l26 level1 lfo17; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembayaran gaji, upah, honorarium, tunjangan dan
pembayaran lain sebagai imbalan sehubungan dengan pekerjaan yang diabayarkan
oleh WP penyedia tenaga kerja kepada tenaga kerja yang melakukan pekerjaan,
berdasarkan kontrak dengan pengguna jasa;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.9pt; mso-add-space: auto; mso-list: l26 level1 lfo17; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembayaran atas pengadaan/pembelian barang atau
material (dibuktikan dengan faktur pembelian);</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.9pt; mso-add-space: auto; mso-list: l26 level1 lfo17; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembayaran kepada pihak kedua (sebagai perantara)
untuk selanjutnya dibayarkan kepada pihak ketiga(dibuktikan dengan faktur
tagihan pihak ketiga disertai dengan perjanjian tertulis);</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 70.9pt; mso-add-space: auto; mso-list: l26 level1 lfo17; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembayaran penggantian biaya (reimbursement)
yaitu penggantian pembayaran sebesar jumlah yang nyata-nyata telah dibayarkan
oleh pihak kedua kepada pihak ketiga (dibuktikan dengan faktur tagihan atau
bukti pembayaran yang telah dibayarkan kepada pihak ketiga).</span></div>
<div align="left" class="MsoNormal" style="line-height: normal; margin-left: 52.9pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jumlah
bruto tersebut tidak berlaku:</span></div>
<div align="left" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 70.9pt; mso-add-space: auto; mso-list: l9 level1 lfo14; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas penghasilan yang
dibayarkan sehubungan dengan jasa katering;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.9pt; mso-add-space: auto; mso-list: l9 level1 lfo14; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal penghasilan yang
dibayarkan sehubungan dengan jasa, telah dikenakan pajak yang bersifat final;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 92.15pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 17.85pt; mso-add-space: auto; mso-list: l4 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghitungan
PPh Pasal 23 terutang menggunakan jumlah bruto tidak termasuk PPN</span></b></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 17.85pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dikecualikan
dari Pemotongan PPh Pasal 23:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l23 level1 lfo18; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan yang dibayar
atau terutang kepada bank;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l23 level1 lfo18; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sewa yang dibayar atau
terutang sehubungan dengan sewa guna usaha dengan hak opsi;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l23 level1 lfo18; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dividen atau bagian laba
yang diterima atau diperoleh perseroan terbatas sebagai WP dalam negeri,
koperasi, BUMN/BUMD, dari penyertaan modal pada badan usaha yang didirikan dan
bertempat kedudukan di Indonesia dengan syarat:</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.9pt; mso-add-space: auto; mso-list: l1 level1 lfo19; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dividen berasal dari
cadangan laba yang ditahan;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.9pt; mso-add-space: auto; mso-list: l1 level1 lfo19; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">bagi perseroan terbatas,
BUMN/BUMD, kepemilikan saham pada badan yang memberikan dividen paling rendah 25%
( dua puluh lima persen) dari jumlah modal yang disetor;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.9pt; mso-add-space: auto; mso-list: l1 level1 lfo19; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bagian laba yang diterima
atau diperoleh anggota dari perseroan komanditer yang modalnya tidak terbagi
atas saham-saham, persekutuan, perkumpulan, firma dan kongsi termasuk pemegang
unit penyertaan kontrak investasi kolektif;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.9pt; mso-add-space: auto; mso-list: l1 level1 lfo19; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SHU koperasi yang dibayarkan
oleh koperasi kepada anggotanya;</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.9pt; mso-add-space: auto; mso-list: l1 level1 lfo19; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">e)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan yang dibayar
atau terutang kepada badan usaha atas jasa keuangan yang berfungsi sebagai
penyalur pinjaman dan/atau pembiayaan.</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 17.85pt; mso-add-space: auto; mso-list: l4 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saat Terutang,
Penyetoran, dan Pelaporan PPh Pasal 23</span></b></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l14 level1 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 23 terutang pada akhir bulan
dilakukannya pembayaran, disediakan untuk dibayar, atau telah jatuh tempo
pembayarannya, tergantung peristiwa yang terjadi terlebih dahulu.</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l14 level1 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 23 disetor oleh Pemotong Pajak paling
lambat tanggal sepuluh bulan takwim berikutnya setelah bulan saat terutang
pajak.</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l14 level1 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SPT Masa disampaikan ke Kantor Pelayanan Pajak
setempat, paling lambat 20 hari setelah Masa Pajak berakhir.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.85pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal jatuh tempo penyetoran atau batas akhir pelaporan PPh Pasal 23
bertepatan dengan hari libur termasuk hari sabtu atau hari libur nasional,
penyetoran atau pelaporan dapat dilakukan pada hari kerja berikutnya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 17.85pt; mso-add-space: auto; mso-list: l4 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -17.85pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bukti
Pemotong PPh Pasal 23</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemotong
Pajak harus memberikan Bukti Pemotongan PPh Pasal 23 kepada Wajib Pajak Orang
Pribadi atau badan yang telah dipotong PPh Pasal 23.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 17.85pt; mso-add-space: auto; mso-list: l4 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -17.85pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perhitungan
PPh Pasal 23</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 17.85pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PT Cipta
Mandiri merupakan perusahaan penerbitan dan percetakan. Perusahaan ini
didirikan pada tahun 2005, beralamat di Jl. Kresek Indah No. 33, Jakarta Timur.
NPWP: 01.444.666.1.541.000. Pada bulan Januari 2009, Pembayaran honorarium dan
imbalan lain sehubungan dengan PPh pasal 23 adalah sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l18 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menyewa truk dari PT Transport Tycoon yang beralamat di Jl. Raya No. 20,
NPWP: 01.232.565.0.888.000; untuk mengangkut mesin cetak ke Semarang. Nilai
kontrak Rp 5.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l18 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membayar bunga pinjaman kepada Bank Mandiri Jakarta sebesar Rp 1.000.000
bank Mandiri beralamat di jalan Wolter Mongisindi No. 75 Jakarta.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l18 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membayar biaya penyimpanan surat saham di PT KSEI sebesar Rp 5.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l18 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membayar royalti kepada beberapa penulis, antara lain</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 53.85pt; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 101.2pt;" valign="top" width="135"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nama</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.45pt;" valign="top" width="137"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Alamat</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.1pt;" valign="top" width="136"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">NPWP</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.5pt;" valign="top" width="137"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jumlah Royalti</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 101.2pt;" valign="top" width="135"><div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Abubakar Elsira</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.45pt;" valign="top" width="137"><div class="MsoNormal" style="margin-left: 4.25pt; text-indent: -4.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Jl. Raya No.1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.1pt;" valign="top" width="136"><div class="MsoNormal" style="margin-left: 4.25pt; text-indent: -4.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">04.111.333.1.541.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.5pt;" valign="top" width="137"><div align="right" style="text-align: right;">
<span style="mso-ansi-language: EN-US; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">Rp<span style="mso-spacerun: yes;"> </span>2</span><span lang="IN" style="mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">0.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 101.2pt;" valign="top" width="135"><div class="MsoNormal" style="margin-left: 4.25pt; text-indent: -4.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Ratna Manikam</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.45pt;" valign="top" width="137"><div class="MsoNormal" style="margin-left: 4.25pt; text-indent: -4.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Jl. Raya No.3</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.1pt;" valign="top" width="136"><div class="MsoNormal" style="margin-left: 4.25pt; text-indent: -4.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">04.111.112.1.552.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.5pt;" valign="top" width="137"><div align="right" style="text-align: right;">
<span style="mso-ansi-language: EN-US; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;"><span style="mso-spacerun: yes;"> </span>Rp<span style="mso-spacerun: yes;"> </span></span><span lang="IN" style="mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">5.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 101.2pt;" valign="top" width="135"><span lang="IN" style="mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">M.
Lestari</span></td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.45pt;" valign="top" width="137"><span lang="IN" style="mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">Jl.
Raya No.4</span></td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.1pt;" valign="top" width="136"><div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.5pt;" valign="top" width="137"><div align="right" style="text-align: right;">
<span style="mso-ansi-language: EN-US; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">Rp </span><span lang="IN" style="mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">10.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 101.2pt;" valign="top" width="135"><span lang="IN" style="mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">Motinggo
Daina</span></td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.45pt;" valign="top" width="137"><span lang="IN" style="mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">Jl.
Raya No.5</span></td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.1pt;" valign="top" width="136"><div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.5pt;" valign="top" width="137"><div align="right" style="text-align: right;">
<span style="mso-ansi-language: EN-US; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">Rp<span style="mso-spacerun: yes;"> </span></span><span lang="IN" style="mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">6.000.000</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l18 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membayar jasa perbaikan mesin produksi yang telah rusak sebesar Rp
15.000.000 kepada PT Maju Jaya yang beralamat di Jl. Raya No. 7. NPWP:
01.444.777.2.555.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l18 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membayar fee sebesar Rp 23.000.000 kepada KAP Wijaya & Co., yang
beralamat di Jl. Kepodang No.9. NPWP: 04.323.233.2.541.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l18 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membayar sewa mesin produksi selama 1 bulan, karena mesin yang dimiliki
rusak dan sedang diperbaiki, kepada PT Mandala Offset yang beralamat di Jl.
Raya No. 8. NPWP: 01.111.111.1.541.000 sebesar Rp 6.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l18 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membayar jasa konsultan manajemen kepada Mr. Chou En Lai dari Hongkong
yang berada di Indonesia selama 5 bulan sebesar Rp 208.000.000. Tidak ada Tax
Treaty/P3B antara Indonesia dengan Hongkong</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l18 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membayar tagihan jasa reparasi dan pemeliharaan mesin diesel kepada CV
Teknik sebesar Rp 1.100.000 (termasuk PPN). CV Teknik bertempat kedudukan di
Jl. Raya No. 10 dan tidak memiliki NPWP</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 53.85pt; mso-add-space: auto; mso-list: l18 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membayar Jasa perancang logo yang dilakukan oleh PT Kreasi; yang
bertempat kedudukan di Jl. Raya No. 11. NPWP: 01.232.333.1.441.000. Di dalam
perjanjian kerja sebelumnya telah disepakati besarnya tagihan total yang harus
dibayar oleh PT Disain Indah adalah sebesar Rp 75.000.000. Rp 50.000.000 untuk
material bahan stiker logo, ditambah Rp 25.000.000 sebagai jasa perancangannya.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penjelasan :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo22; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PPh 23 = 2% x jumlah bruto = 2% x
Rp 5.000.000 = Rp 100.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo22; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sesuai dengan Undang-undang No.
36 tahun 2008 tentang Pajak Penghasilan, penghasilan yang dibayar atau terutang
kepada bank dikecualikan dari pemotongan PPh pasal 23</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo22; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sesuai dengan Undang-undang No.
36 tahun 2008 tentang Pajak Penghasilan, biaya penyimpanan surat saham di PT
KSEI dikecualikan dari pemotongan PPh pasal 23</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo22; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Royalti dikenakan PPh 23 dengan
tarif sebesar 15% dari jumlah bruto:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.9pt; mso-add-space: auto; mso-list: l5 level1 lfo23; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Abubakar Elsira-PPh 23 = 15% x Rp
20.000.000 = Rp 3.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.9pt; mso-add-space: auto; mso-list: l5 level1 lfo23; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ratna Manikam-PPh 23 = 15% x Rp
5.000.000 = Rp 750.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.9pt; mso-add-space: auto; mso-list: l5 level1 lfo23; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">M. Lestari-PPh 23 = 15% x Rp
10.000.000 = Rp 1.500.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.9pt; mso-add-space: auto; mso-list: l5 level1 lfo23; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Motinggo Daina-PPh 23 = 15% x Rp
6.000.000 = Rp 900.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 70.9pt; mso-add-space: auto; mso-list: l5 level1 lfo23; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Wiro Sableng-PPh 23 = 15% x Rp
30.000.000 = Rp 4.500.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo22; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PPh 23 = 2% x Rp 15.000.000 = Rp
300.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo22; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PPh 23 = 2% x Rp 23.000.000 = Rp
440.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo22; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PPh 23 = 2% x Rp 6.000.000 = Rp
120.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo22; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemberian jasa konsultan
manajemen yang dilakukan oleh Subjek Pajak luar Negeri yang tidak mempunyai
perjanjian perpajakan (Tax Treaty) dengan Indonesia dan melebihi jangka waktu
60 hari akan dianggap sebagai bentuk usaha tetap (BUT). Sesuai dengan Pasal 2
ayat (5) huruj m; "pemberian jasa dalam bentuk apapun oleh pegawai atau
oleh orang lain, sepanjang dilakukan lebih dari 60 hari dalam jangka waktu 12
bulan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PPh 23 = 2% x Rp
208.000.000 = Rp 4.160.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo22; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PPh 23 = Rp 1.100.000 x 100/110 x
4% = Rp 40.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo22; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PPh
23 = 2% x Rp 25.000.000 = Rp 500.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">VI.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Pembelajaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l21 level1 lfo4; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Ceramah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l21 level1 lfo4; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Simulasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l21 level1 lfo4; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Pemberian Tugas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l21 level1 lfo4; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Tanya Jawab</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">VII.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Langkah-Langkah Kegiatan Pembelajaran</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.45pt;" width="102"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kegiatan Awal</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Alokasi </span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">10 menit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.85pt;" valign="top" width="404"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l15 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru membuka pembelajaran dengan mengucapkan salam </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l15 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memeriksa daftar hadir<span style="mso-spacerun: yes;"> </span>siswa.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l15 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru menyampaikan apersepsi mengenai materi yang terkait.</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110"><div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 3.05pt; mso-add-space: auto; mso-list: l12 level1 lfo26; text-align: left; text-indent: -7.1pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">religius</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td rowspan="3" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.45pt;" width="102"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kegiatan Inti</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Alokasi</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">60 menit</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.85pt;" valign="top" width="404"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; text-indent: 0cm;">
<i style="mso-bidi-font-style: normal;"><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Eksplorasi</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l15 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru menjelaskan tentang </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">pengertian PPh
Pasal 23</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.2pt; mso-add-space: auto; mso-list: l15 level1 lfo5; text-indent: -9.05pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru menjelaskan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> tentang PPh Pasal 23</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110"><div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l20 level1 lfo27; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">berpikir logis</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l20 level1 lfo27; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">santun</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.85pt;" valign="top" width="404"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; text-indent: 0cm;">
<i style="mso-bidi-font-style: normal;"><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Elaborasi</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l15 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Membiasakan
siswa membaca dan menulis melalui tugas-tugas tertentu yang bermakna</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-size: 10.0pt;"> mengenai </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PPh Pasal 23</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l15 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Memberikan kesempatan berpikir, menganalisis, menyelesaikan masalah, dan
bertindak tanpa rasa takut</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l15 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Memfasilitasi
siswa dalam pembelajaran kooperatif dan kolaboratif</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-size: 10.0pt;"> materi </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PPh Pasal 23</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l15 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Memfasilitasi
siswa berkompetisi secara sehat untuk meningkatkan prestasi belajar</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-size: 10.0pt;"> terutama dalam materi </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PPh Pasal 23</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l15 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Siswa berdiskusi untuk menyelesaikan soal tersebut</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l15 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Siswa mengadakan simulasi pencatatan kedalam </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PPh Pasal 23</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> </span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">dan menyampaikan
hasilnya didepan kelas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l15 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Tanya jawab apabila ada kesulitan dan ada materi yang belum dipahami oleh
siswa.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110"><div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l20 level1 lfo27; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">mandiri</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l20 level1 lfo27; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">berpikir logis</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l20 level1 lfo27; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">cinta ilmu</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l20 level1 lfo27; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kerjasama</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l20 level1 lfo27; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kerja keras</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l20 level1 lfo27; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kreatif</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l20 level1 lfo27; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">percaya diri</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l20 level1 lfo27; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kritis</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.85pt;" valign="top" width="404"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; text-indent: 0cm;">
<i style="mso-bidi-font-style: normal;"><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Konfirmasi</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l15 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru melakukan tanya jawab tentang hal-hal yang belum dimengerti siswa</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.45pt; mso-add-space: auto; mso-list: l15 level1 lfo5; text-indent: -8.45pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru bersama siswa meluruskan masalah, memberikan
penguatan, dan membuat kesimpulan dari tanya jawab</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110"><div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l20 level1 lfo27; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">berpikir logis</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l20 level1 lfo27; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kerjasama</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l20 level1 lfo27; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">kreatif</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.95pt; mso-add-space: auto; mso-list: l20 level1 lfo27; text-align: left; text-indent: -5.4pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">percaya diri</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.45pt;" width="102"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kegiatan Penutup</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Alokasi Waktu</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">20 menit</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.85pt;" valign="top" width="404"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l15 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru bersama dengan siswa bersama-sama membuat kesimpulan tentang materi
yang telah diberikan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l15 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan tugas kepada siswa</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l15 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan informasi mengenai materi pembelajaran yang akan dibahas
pada pertemuan berikutnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 8.1pt; mso-add-space: auto; mso-list: l15 level1 lfo5; text-indent: -9.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan kata-kata penutup.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 82.8pt;" width="110"><div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Nilai Karakter:</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 3.05pt; mso-add-space: auto; mso-list: l12 level1 lfo26; text-align: left; text-indent: -7.1pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Religius</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 3.05pt; mso-add-space: auto; mso-list: l12 level1 lfo26; text-align: left; text-indent: -7.1pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Santun</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">VIII.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Media/Sumber Pembelajaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l13 level1 lfo6; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Media Pembelajaran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Papan tulis, spidol,<i style="mso-bidi-font-style: normal;"> </i></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold;">LKS, Infokus</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l13 level1 lfo6; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Sumber Pembelajaran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Buku Mengelola Administrasi
Pajak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">IX.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Evaluasi</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">(Terlampir)</span></b><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">X.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Penilaian</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l2 level1 lfo9; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Prosedur penilaian-penilaian
acuan patokan (KKM)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l19 level1 lfo7; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Penilaian proses belajar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.0pt; mso-add-space: auto; mso-list: l28 level1 lfo8; text-indent: -18.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Sikap dan keaktifan siswa dalam
proses pembelajaran baik dalam bertanya, menjawab pertanyaan (soal) maupun
dalam menyampaikan pendapat yang berkaitan dengan materi. (Ranah Afektif dan
Ranah Kognitif).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.0pt; mso-add-space: auto; mso-list: l28 level1 lfo8; text-indent: -18.0pt;">
<span lang="IT" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Penugasan menjawab pertanyaan
tertulis secara terstruktur. (Ranah Psikomotor).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l19 level1 lfo7; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Penilaian Hasil Belajar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l2 level1 lfo9; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Hasil dan Bentuk Tes</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l27 level1 lfo10; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Simulasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l27 level1 lfo10; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Studi Kasus</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l2 level1 lfo9; text-indent: -18.0pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Kriteria Penilaian</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 18.0pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: #76923C; border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">No</span></b></div>
</td>
<td style="background: #76923C; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kriteria
Jawaban</span></b></div>
</td>
<td style="background: #76923C; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kriteria
Penilaian</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.2</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="margin-left: 4.25pt; text-align: center; text-indent: -4.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.3</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="margin-left: 4.25pt; text-align: center; text-indent: -4.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">4</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">4</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="margin-left: 4.25pt; text-align: center; text-indent: -4.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49"><div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">5</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.5</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="margin-left: 4.25pt; text-align: center; text-indent: -4.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 31.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Nilai = Skor Total</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo28; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Kognitif (70%)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C1 = Pengetahuan<span style="mso-tab-count: 2;"> </span>C5
= Sintesis</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C2 = Pemahaman<span style="mso-tab-count: 2;"> </span>C6
= Evaluasi</span></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 6.75pt; margin-right: 6.75pt; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-anchor-horizontal: margin; mso-table-anchor-vertical: paragraph; mso-table-layout-alt: fixed; mso-table-left: center; mso-table-lspace: 9.0pt; mso-table-rspace: 9.0pt; mso-table-top: 49.2pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235"><div align="center" class="MsoNormal" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Indikator</span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60"><div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Ranah</span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 148.5pt;" valign="top" width="198"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: -.35pt; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Instrumen</span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Skor</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235"><div align="left" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l7 level1 lfo29; text-align: left; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial;">Membuat
format </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Persamaan Akuntansi</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial;"></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 148.5pt;" valign="top" width="198"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Buatlah Format dari</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> Persamaan Akuntansi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">10</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 13.5pt; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l7 level1 lfo29; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial;">Mencatat
transaksi ke dalam </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><span style="mso-spacerun: yes;"> </span>Persamaan Akuntansi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.0pt;" valign="top" width="60"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C4</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 148.5pt;" valign="top" width="198"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Studi
Kasus</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Arial;"> : </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><span style="mso-spacerun: yes;"> </span>Persamaan Akuntansi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Arial;">9</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">0</span></div>
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td colspan="3" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 369.9pt;" valign="top" width="493"><div class="MsoListParagraphCxSpFirst" style="margin-left: -.35pt; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">JUMLAH
SKOR</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 49.2pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">100</span></b></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C3 = Penerapan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">C4 = Analisis</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto;">
<br /></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 45.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo28; text-align: left; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Afektif (30%)</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 36.0pt; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 481px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" width="38"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">No.</span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" width="125"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Nama Siswa</span></b></div>
</td>
<td colspan="5" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.9pt;" width="181"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Aspek Yang Dinilai</span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" width="83"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Jumlah Skor</span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.15pt;" width="54"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Nilai</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">1</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">2</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">3</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.1pt;" valign="top" width="33"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">4</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.8pt;" valign="top" width="40"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">5</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" width="38"><div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" valign="top" width="125"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.1pt;" valign="top" width="33"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.8pt;" valign="top" width="40"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.15pt;" valign="top" width="54"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" width="38"><div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">2</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" valign="top" width="125"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.1pt;" valign="top" width="33"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.8pt;" valign="top" width="40"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.15pt;" valign="top" width="54"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.5pt;" width="38"><div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">3</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" valign="top" width="125"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.1pt;" valign="top" width="33"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.8pt;" valign="top" width="40"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.15pt;" valign="top" width="54"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-right: 30.6pt; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Keterangan :</span></div>
<div class="MsoNormal" style="margin-right: 30.6pt; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Aspek Yang Dinilai</span></div>
<div align="left" class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l24 level1 lfo30; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Tidak terlambat mengikuti pelajaran</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l24 level1 lfo30; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Mengerjakan tugas sesuai dengan petunjuk</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l24 level1 lfo30; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Santun dalam berkomunikasi</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l24 level1 lfo30; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Aktif dalam pembelajaran</span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin-bottom: 10.0pt; margin-left: 72.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-list: l24 level1 lfo30; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Perhatian</span></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 6.75pt; margin-right: 6.75pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-anchor-horizontal: margin; mso-table-anchor-vertical: paragraph; mso-table-left: center; mso-table-lspace: 9.0pt; mso-table-rspace: 9.0pt; mso-table-top: 14.7pt; mso-yfti-tbllook: 160;">
<tbody>
<tr style="height: 15.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.5pt;" valign="top" width="223"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b><span style="font-family: "Times New Roman","serif";">Kriteria
skor:</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 173.2pt;" valign="top" width="231"><div align="center" class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: .5pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center; text-indent: 7.1pt;">
<b><span style="font-family: "Times New Roman","serif";">Kriteria penilaian:</span></b></div>
</td>
</tr>
<tr style="height: 13.7pt; mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.5pt;" valign="top" width="223"><div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -51.15pt;">
<span style="font-family: "Times New Roman","serif";">1 = sangat kurang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -51.15pt;">
<span style="font-family: "Times New Roman","serif";">2 = kurang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -51.15pt;">
<span style="font-family: "Times New Roman","serif";">3 = cukup</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -51.15pt;">
<span style="font-family: "Times New Roman","serif";">4 = baik</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 30.6pt; margin-top: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 173.2pt;" valign="top" width="231"><div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";">17 – 20 = A ( sangat baik)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";">13 – 16 = B (baik)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>9 – 12 = C (cukup)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>5 –<span style="mso-spacerun: yes;">
</span>8<span style="mso-spacerun: yes;"> </span>= D (belum tuntas)</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 30.6pt; margin-top: 0cm; mso-add-space: auto; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 14.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-indent: -46.4pt;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>0 – 4<span style="mso-spacerun: yes;">
</span>= E (tidak tuntas)</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-left: 274.3pt; text-indent: 13.7pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Cimahi,<span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Mei
</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">2013</span></div>
<div align="left" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: left; text-indent: .2pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><span style="mso-tab-count: 2;"> </span></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-insideh: none; mso-border-insidev: none; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 234.3pt;" valign="top" width="312"><div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru Mata
Pelajaran/</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Dosen Luar Biasa</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<u><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Drs. Riza
Munandar</span></u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">NUPTK:7153.7416.4420.0013</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"></span></div>
</td>
<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 227.8pt;" valign="top" width="304"><div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Praktikan</span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dede Azis</span></u></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">NIM. 0906629</span></div>
</td>
</tr>
</tbody></table>
<span lang="IN" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-language: AR-SA; mso-fareast-font-family: PMingLiU; mso-fareast-language: JA; mso-hansi-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">LAMPIRAN</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">PT Perdana merupakan perusahaan penerbitan dan
percetakan buku-buku pendidikan perguruan tinggi. Perusahaan ini didirikan
tahun 1995, beralamat di Jl. Trumojoyo No. 100 Jakarta, NPWP
01.555.444.1.541.000. Pembayaran honorarium dan imbalan lainnya sebuhungan
dengan pemotongan PPh Pasal 23 selama bulan Januari 2009 adalah sebagai berikut
:</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Membayar
bunga pinjaman kepada Bank Mandiri Jakarta sebesar Rp. 1.000.000 bank Mandiri
beralamat di Jalan Wolter Monginsindi No. 75 Jakarta.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Membayar
royalty kepada beberapa penulis, yaitu</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 17.85pt; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.5pt;" valign="top" width="154"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Nama</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.5pt;" valign="top" width="154"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Alamat</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.55pt;" valign="top" width="154"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">NPWP</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.55pt;" valign="top" width="154"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Jumlah Royalti</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.5pt;" valign="top" width="154"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Adisti</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.5pt;" valign="top" width="154"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Jl. Melati No.7
Jakarta</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.55pt;" valign="top" width="154"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">04.111.333.1.001.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.55pt;" valign="top" width="154"><div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Rp
20.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.5pt;" valign="top" width="154"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Kinanti</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.5pt;" valign="top" width="154"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Jl. Mawar No.23
Jakarta</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.55pt;" valign="top" width="154"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">04.333.444.1.001.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.55pt;" valign="top" width="154"><div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Rp
<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>5.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.5pt;" valign="top" width="154"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Nabila</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.5pt;" valign="top" width="154"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Jl Anggrek No. 145
Jakarta</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.55pt;" valign="top" width="154"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">04.232.555.1.001.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.55pt;" valign="top" width="154"><div align="right" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Rp
10.000.000</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 17.85pt; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Membayar
jasa perbaikan mesin produksi yang telah tusak sebesar Rp 15.000.000 kepada PT
Galileo yang beralamat di Jl. Salemba Raya No.245 Jakarta NPWP.
01.446.577.2.541.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Membayar
fee sebesar Rp 23.000.000 kepada Kantor Akuntan Dwiyanto dan Co. yang beralamat
di Jl Lada No.56 Jakarta NPWP. 04.323.233.2.541.000</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Membayar
sewa mesin produksi selama 1 bula karena mesin yang dimiliki rusak dan sedang
diperbaiki kepada PT Sejahtera yang beralamat di Jl. Adi Sucipto No.34 Jakarta
NPWP. 01.111.333.1.541.000 sebesar Rp 6.000.000.</span></div>
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: PMingLiU; mso-fareast-language: JA;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">JAWABAN</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l8 level1 lfo24; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Pembayaran
bunga sebesar Rp 1.000.000 kepada Bank Mandiri tidak dipotong pajak karena
penghasilan yang dibayarkan atau teruta ng kepada Bank merupakan pengecualian
dari pengenaan PPh Pasal 23.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l8 level1 lfo24; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Pemotongan
PPh Pasal 23 untuk masing-masing penulis sebagai berikut :</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 17.85pt; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.6pt;" valign="top" width="97"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Nama</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Penghasilan
Bruto</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 9.0cm;" valign="top" width="340"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">PPh
Pasal 23</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.6pt;" valign="top" width="97"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Adisti</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Rp
20.000.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 9.0cm;" valign="top" width="340"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">15% x Rp 20.000.000 =
Rp 3.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.6pt;" valign="top" width="97"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Kinanti</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Rp<span style="mso-spacerun: yes;"> </span>5.000.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 9.0cm;" valign="top" width="340"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">15% x Rp<span style="mso-spacerun: yes;"> </span>5.000.000 = Rp 750.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.6pt;" valign="top" width="97"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Nabila</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: right; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Rp
10.000.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 9.0cm;" valign="top" width="340"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">15% x Rp<span style="mso-spacerun: yes;"> </span>10.000.000 = Rp 1.500.000</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 17.85pt; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l8 level1 lfo24; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Pembayaran
imbalan jasa perbaikan mesin kepada PT Galileo sebesar Rp 15.000.000 dipotong
PPh Pasal 34 sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Tarif 2% x penghasilan
bruto</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">2% x Rp 15.000.000 = Rp
300.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 17.85pt; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Bukti pemotongan PPh
Pasal 23 No.04/01/2009</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l8 level1 lfo24; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Pembayaran
fee kepada Kantor Akuntan Dwiyanto dan Co sebesar Rp 23.000.000 dipotong PPh
Pasal 23 sebagai berikut :</span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Tarif 2% x penghasilan
bruto</span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">2% x Rp 23.000.000 = Rp
440.000</span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Bukti pemotongan PPh
Pasal 23 No.05/01/2009</span></div>
<div class="MsoListParagraph" style="margin-left: 17.85pt; mso-add-space: auto; mso-list: l8 level1 lfo24; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Pembayaran
sewa mesin produksi PT Sejahtera sebesar Rp 6.000.000 dipotong PPH Pasal 23
sebesar :</span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Tarif 2% x penghasilan
bruto</span></div>
<div class="MsoNormal" style="margin-left: 18.0pt; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">2% x Rp 6.000.000 = Rp 120.000</span></div>
<div class="MsoNormal" style="margin-left: 18.0pt; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Bukti pemotongan PPh Pasal 23 No.06/01/2009</span></div>
<div class="MsoNormal" style="margin-left: 18.0pt; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Bukti pemotongan yang dilampirkan dalam kasus ini
merupakan satu lampiran SPT Masa yang diserahkan oleh pemotong pajak yaitu PT
Perdana. Bukti pemotongan dibuat rangkap ke -3, lembar ke-1 untuk wajib pajak,
lembar ke-2 untuk Kantor Pelayanan Pajak dan lembar ke-3 untuk pemotongan
pajak.</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 17.85pt; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
</span><span itemprop="average">9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
</span></div>
Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com0tag:blogger.com,1999:blog-5181649231209167090.post-28668636551788771992013-03-11T05:13:00.001+07:002013-03-11T05:13:10.087+07:00RPP Pajak Penghasilan Pasal 22<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"></span></span><br />
<br />
<div style="text-align: center;">
<b style="background-color: transparent;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">RENCANA
PELAKSANAAN PEMBELAJARAN</span></b></div>
<br />
<div align="center" class="MsoNormal" style="margin-left: 0cm; mso-outline-level: 1; text-align: center; text-indent: .2pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">(RPP)<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Nama Sekolah :</span></b><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">SMK
PGRI 2 CIMAHI<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Kompetensi Keahlian :
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Akuntansi<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Mata Pelajaran :
Administrasi </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pajak<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Materi Pokok :
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pajak Penghasilan Pasal 22<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Sub Materi Pokok :
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">PPh Pasal 22<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pertemuan :
5 <o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: .2pt;">
<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Kelas</span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">/</span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Semester : X</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">I Akuntasi </span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">/</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> 3 dan 4<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Waktu :
2 X 45 menit</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
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<br clear="ALL" />
<div class="MsoListParagraphCxSpFirst" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">I.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Standar
Kompetensi<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: -2.15pt; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Mengelola administrasi pajak<b><o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">II.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Kompetensi
Dasar<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: -2.15pt; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Mengidentifikasi data transaksi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">III.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Indikator<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l3 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";">a.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Menjelaskan
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">tentang PPh Pasal 22</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l3 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";">b.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Memahami
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">PPh Pasal 22 </span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">IV.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Tujuan
Pembelajaran Khusus<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Setelah proses kegiatan belajar mengajar selesai, diharapkan :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l6 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";">a.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Siswa
dapat menjelaskan </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">tentang PPh Pasal
22</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l6 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";">b.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Siswa
dapat memahami </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">PPh Pasal 22</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">V.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Materi
Pembelajaran<o:p></o:p></span></b></div>
<div align="left" class="MsoListParagraphCxSpLast" style="margin-left: 17.85pt; text-align: left; text-indent: -17.85pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak Penghasilan (PPh) Pasal 22
adalah PPh yang dipungut oleh:<o:p></o:p></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bendahara Pemerintah Pusat/Daerah, instansi atau lembaga pemerintah
dan lembaga-lembaga negara lainnya, berkenaan dengan pembayaran atas
penyerahan barang;<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Badan-badan tertentu, baik badan pemerintah maupun swasta berkenaan
dengan kegiatan di bidang impor atau kegiatan usaha di bidang lain.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wajib Pajak Badan yang melakukan penjualan barang yang tergolong
sangat mewah.<o:p></o:p></span></li>
</ol>
<div align="left" class="MsoListParagraph" style="margin-left: 17.85pt; text-align: left; text-indent: -17.85pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemungut dan
Objek PPh Pasal 22</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div>
<ol start="1" type="1">
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bank Devisa dan Direktorat Jenderal Bea dan Cukai (DJBC), atas impor
barang;<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Direktorat Jenderal Perbendaharaan (DJPb), Bendahara Pemerintah Pusat/Daerah
yang melakukan pembayaran, atas pembelian barang;<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BUMN/BUMD yang melakukan pembelian barang dengan dana yang bersumber
dari belanja negara (APBN) dan atau belanja daerah (APBD), kecuali
badan-badan tersebut pada angka 4;<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bank Indonesia (BI), Perusahaan Pengelola Aset (PPA), Badan Urusan
Logistik (BULOG), PT. Telekomunikasi Indonesia (Telkom), PT. Perusahaan
Listrik Negara (PLN), PT. Garuda Indonesia, PT. Indosat, PT. Krakatau
Steel, Pertamina dan bank-bank BUMN yang melakukan pembelian barang yang
dananya bersumber baik dari APBN maupun dari non APBN;<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Badan usaha yang bergerak dalam bidang industri semen, industri rokok,
industri kertas, industri baja dan industri otomotif, yang ditunjuk oleh
Kepala Kantor Pelayanan Pajak, atas penjualan hasil produksinya di dalam
negeri;<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Produsen atau importir bahan bakar minyak, gas, dan pelumas atas
penjualan bahan bakar minyak, gas, dan pelumas.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Industri dan eksportir yang bergerak dalam sektor perhutanan,
perkebunan, pertanian, dan perikanan, yang ditunjuk oleh Direktur Jenderal
Pajak, atas pembelian bahan-bahan untuk keperluan industri atau ekspor
mereka dari pedagang pengumpul.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wajib Pajak Badan yang melakukan penjualan barang yang tergolong
sangat mewah.<o:p></o:p></span></li>
</ol>
<div align="left" class="MsoListParagraph" style="margin-left: 17.85pt; text-align: left; text-indent: -17.85pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif PPh Pasal
22</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div>
<ol start="1" type="1">
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas impor :<o:p></o:p></span></li>
<ol start="1" type="a">
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">yang
menggunakan Angka Pengenal Importir (API), 2,5% (dua setengah persen)
dari nilai impor;<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">yang
tidak menggunakan API, 7,5% (tujuh setengah persen) dari nilai impor;<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">yang
tidak dikuasai, 7,5% (tujuh setengah persen) dari harga jual lelang.<o:p></o:p></span></li>
</ol>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas pembelian barang yang dilakukan oleh DJPB, Bendahara Pemerintah,
BUMN/BUMD (Lihat <i>Pemungut dan Objek PPh Pasal 22 butir 2,3, dan 4</i>)
sebesar 1,5% (satu setengah persen) dari harga pembelian tidak termasuk
PPN dan tidak final.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas penjualan hasil produksi (Lihat <i>Pemungut dan Objek PPh Pasal
22 butir 5</i>) ditetapkan berdasarkan Keputusan Direktur Jenderal Pajak,
yaitu:<o:p></o:p></span></li>
<ol start="1" type="a">
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kertas =
0.1% x DPP PPN (Tidak Final)<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Semen =
0.25% x DPP PPN (Tidak Final)<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Baja =
0.3% x DPP PPN (Tidak Final)<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Otomotif
= 0.45% x DPP PPN (Tidak Final)<o:p></o:p></span></li>
</ol>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas penjualan hasil produksi atau penyerahan barang oleh produsen
atau importir bahan bakar minyak, gas, dan pelumas adalah sebagai berikut:<br />
Catatan:<br />
Pungutan PPh Pasal 22 kepada penyalur/agen, bersifat final. Selain
penyalur/agen bersifat tidak final<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas pembelian bahan-bahan untuk keperluan industri atau ekspor dari
pedagang pengumpul (Lihat <i>Pemungut dan Objek PPh Pasal 22 butir 7</i>)
ditetapkan sebesar 2,5 % dari harga pembelian tidak termasuk PPN.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas impor kedelai, gandum, dan tepung terigu oleh importir yang
menggunakan API sebagaimana dimaksud pada angka 1 huruf a sebesar 0,5%
(setengah persen) dari nilai impor.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas Penjualan<o:p></o:p></span></li>
<ol start="1" type="a">
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pesawat
udara pribadi dengan harga jual lebih dari Rp20.000.000.000,00<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kapal
pesiar dan sejenisnya dengan harga jual lebih dari Rp10.000.000.000,00<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rumah
beserta tanahnya dengan harga jual atau harga pengalihannya lebih dari
Rp10.000.000.000,00 dan luas bangunan lebih dari 500 m2.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apartemen,
kondominium,dan sejenisnya dengan harga jual atau pengalihannya lebih
dari Rp10.000.000.000,00 dan/atau luas bangunan lebih dari 400 m2.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan
bermotor roda empat pengangkutan orang kurang dari 10 orang berupa sedan,
jeep, sport utility vehicle(suv), multi purpose vehicle (mpv), minibus
dan sejenisnya dengan harga jual lebih dari Rp5.000.000.000,00 (lima
milyar rupiah) dan dengan kapasitas silinder lebih dari 3.000 cc. Sebesar
5% dari harga jual tidak termasuk PPN dan PPnBM.<o:p></o:p></span></li>
</ol>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk yang tidak ber-NPWP dipotong 100% lebih tinggi dari tarif PPh
Pasal 22<o:p></o:p></span></li>
</ol>
<div align="left" class="MsoListParagraph" style="text-align: left; text-indent: -18pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengecualian Pemungutan PPh Pasal 22</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div>
<ol start="1" type="1">
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Impor barang dan atau penyerahan barang yang berdasarkan ketentuan
peraturan perundang-undangan tidak terutang PPh, dinyatakan dengan Surat
Keterangan Bebas (SKB).<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Impor barang yang dibebaskan dari Bea Masuk dan atau Pajak Pertambahan
Nilai; dilaksanakan oleh DJBC.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Impor sementara jika waktu impornya nyata-nyata dimaksudkan untuk
diekspor kembali, dan dilaksanakan oleh Dirjen BC.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembayaran atas pembelian barang oleh pemerintah atau yang lainnya
yang jumlahnya paling banyak Rp. 2.000.000,- (dua juta rupiah) dan tidak
merupakan pembayaran yang terpecah-pecah.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembayaran untuk pembelian bahan bakar minyak, listrik, gas, air
minum/PDAM, benda-benda pos.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Emas batangan yang akan di proses untuk menghasilkan barang perhiasan
dari emas untuk tujuan ekspor, dinyatakan dengan SKB.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembayaran/pencairan dana Jaring Pengaman Sosial oleh Kantor
Perbendaharaan dan Kas Negara.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Impor kembali (re-impor) dalam kualitas yang sama atau barang-barang
yang telah diekspor untuk keperluan perbaikan, pengerjaan dan pengujian
yang memenuhi syarat yang ditentukan oleh Direktorat Jenderal Bea dan
Cukai.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembayaran untuk pembelian gabah dan atau beras oleh Bulog.<o:p></o:p></span></li>
</ol>
<div align="left" class="MsoListParagraph" style="margin-left: 17.85pt; text-align: left; text-indent: -17.85pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saat Terutang
dan Pelunasan/Pemungutan PPh Pasal 22</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div>
<ol start="1" type="1">
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas impor barang terutang dan dilunasi bersamaan dengan saat
pembayaran Bea Masuk. Dalam hal pembayaran Bea Masuk ditunda atau
dibebaskan, maka PPh Pasal 22 terutang dan dilunasi pada saat penyelesaian
dokumen Pemberitahuan Impor Barang (PIB);<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas pembelian barang (Lihat <i>Pemungut dan Objek PPh Pasal 22 butir
2,3, dan 4</i> ) terutang dan dipungut pada saat pembayaran;<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas penjualan hasil produksi (Lihat <i>Pemungut dan Objek PPh Pasal
22 butir 5</i>) terutang dan dipungut pada saat penjualan;<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas penjualan hasil produksi (Lihat <i>Pemungut dan Objek PPh Pasal
22 butir 6</i>) dipungut pada saat penerbitan Surat Perintah Pengeluaran
Barang (Delivery Order);<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas pembelian bahan-bahan (Lihat <i>Pemungut dan Objek PPh Pasal 22
butir 7</i>) terutang dan dipungut pada saat pembelian.<o:p></o:p></span></li>
</ol>
<div align="left" class="MsoListParagraph" style="margin-left: 17.85pt; text-align: left; text-indent: -17.85pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tata Cara
Pemungutan, Penyetoran, dan Pelaporan PPh Pasal 22</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 22 atas impor barang (Lihat <i>Pemungut dan Objek PPh Pasal
22 butir 1</i>) disetor oleh importir dengan menggunakan formulir Surat
Setoran Pajak, Cukai dan Pabean (SSPCP). PPh Pasal 22 atas impor barang
yang dipungut oleh DJBC harus disetor ke bank devisa, atau bank persepsi,
atau bendahara Direktorat Jenderal Bea dan Cukai, dalam jangka waktu 1
(satu) hari setelah pemungutan pajak dan dilaporkan ke KPP secara mingguan
paling lambat 7 (tujuh) hari setelah batas waktu penyetoran pajak
berakhir.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 22 atas impor harus dilunasi bersamaan dengan saat
pembayaran Bea Masuk dan dalam hal Bea Masuk ditunda atau dibebaskan, PPh
Pasal 22 atas impor harus dilunasi saat penyelesaian dokumen pemberitahuan
pabean impor. Dilaporkan ke KPP paling lambat tanggal 20 setelah masa
pajak berakhir.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 22 atas pembelian barang (Lihat <i>Pemungut dan Objek PPh
Pasal 22 butir 2</i>) disetor oleh pemungut atas nama dan NPWP Wajib Pajak
rekanan ke bank persepsi atau Kantor Pos pada hari yang sama dengan
pelaksanaan pembayaran atas penyerahan barang. Pemungut menerbitkan bukti
pungutan rangkap tiga, yaitu :<o:p></o:p></span></li>
<ol start="1" type="a">
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">lembar
pertama untuk pembeli;<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">lembar
kedua sebagai lampiran laporan bulanan ke Kantor Pelayanan Pajak;<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">lembar
ketiga untuk arsip Pemungut Pajak yang bersangkutan, dan dilaporkan ke
KPP paling lambat 14 (empat belas ) hari setelah masa pajak berakhir.<o:p></o:p></span></li>
</ol>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 22 atas pembelian barang (Lihat <i>Pemungut dan Objek PPh
Pasal 22 butir 3</i>) disetor oleh pemungut atas nama dan NPWP Wajib Pajak
penjual ke bank persepsi atau Kantor Pos paling lama tanggal 10 sepuluh)
bulan berikutnya setelah Masa Pajak berakhir. Dilaporkan ke KPP paling
lambat tanggal 20 setelah masa pajak berakhir.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 22 atas pembelian barang (Lihat <i>Pemungut dan Objek PPh
Pasal 22 butir 4</i> ) disetor oleh pemungut atas nama dan NPWP Wajib
Pajak penjual ke bank persepsi atau Kantor Pos paling lambat tanggal 10
(sepuluh) bulan takwim berikutnya dengan menggunakan formulir SSP dan
menyampaikan SPT Masa ke KPP paling lambat 20 (dua puluh) hari setelah
masa pajak berakhir.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 22 atas penjualan hasil produksi (Lihat <i>Pemungut dan
Objek PPh Pasal 22 butir 5, dan 7</i> ) dan hasil penjualan barang sangat
mewah (Lihat <i>Pemungut dan Objek PPh Pasal 22 butir 8</i>) disetor oleh
pemungut atas nama wajib pajak ke bank persepsi atau Kantor Pos paling
lambat tanggal 10 (sepuluh) bulan takwim berikutnya dengan menggunakan
formulir SSP. Pemungut menyampaikan SPT Masa ke KPP paling lambat 20 (dua
puluh) hari setelah masa pajak berakhir.<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 22 atas penjualan hasil produksi (Lihat <i>Pemungut dan
Objek PPh Pasal 22 butir 6</i>) disetor oleh pemungut ke bank persepsi
atau Kantor Pos paling lama tanggal 10(sepuluh) bulan berikutnya setelah
Masa Pajak berakhir. Pemungut wajib menerbitkan bukti pemungutan PPh Ps.
22 rangkap 3 yaitu:<o:p></o:p></span></li>
<ol start="1" type="a">
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">lembar
pertama untuk pembeli;<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">lembar
kedua sebagai lampiran laporan bulanan kepada Kantor Pelayanan Pajak;<o:p></o:p></span></li>
<li class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">lembar
ketiga untuk arsip Pemungut Pajak yang bersangkutan.<o:p></o:p></span></li>
</ol>
</ol>
<div align="left" class="MsoNormal" style="margin-left: 36pt; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelaporan
dilakukan dengan cara menyampaikan SPT Masa ke KPP setempat paling lambat 20
(dua puluh) hari setelah Masa Pajak berakhir.<br />
Dalam hal jatuh tempo penyetoran atau batas akhir pelaporan PPh Pasal 22
bertepatan dengan hari libur termasuk hari Sabtu atau hari libur nasional,
penyetoran atau pelaporan dapat dilakukan pada hari kerja berikutnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; text-indent: -13.5pt;">
<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">VI.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Pembelajaran<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">a.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Ceramah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">b.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Simulasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">c.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Pemberian
Tugas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">d.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Tanya Jawab<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; text-indent: -13.5pt;">
<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">VII.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Langkah-Langkah Kegiatan Pembelajaran<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;" width="103">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kegiatan Awal<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 310.5pt;" valign="top" width="414">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru membuka
pembelajaran dengan mengucapkan salam <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memeriksa
daftar hadir siswa.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru menyampaikan
apersepsi mengenai materi yang terkait.<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">10 menit<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;" width="103">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kegiatan Inti<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 310.5pt;" valign="top" width="414">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru menjelaskan
tentang </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">pengertian PPh pasal 22</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.2pt; text-indent: -9.05pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru menjelaskan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> tentang Pemungut dan Objek PPh Pasal 22, Pemungut dan Objek PPh Pasal
22, Tarif PPh Pasal 22, Pengecualian Pemungutan PPh Pasal 22, Saat Terutang
dan Pelunasan/Pemungutan PPh Pasal 22, Tata Cara Pemungutan, Penyetoran, dan
Pelaporan PPh Pasal 22</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Tanya jawab
apabila ada kesulitan dan ada materi yang belum dipahami oleh siswa.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">60 menit<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;" width="103">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kegiatan Penutup<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 310.5pt;" valign="top" width="414">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru bersama
dengan siswa bersama-sama membuat kesimpulan tentang materi yang telah
diberikan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan
tugas kepada siswa<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan
informasi mengenai materi pembelajaran yang akan dibahas pada pertemuan
berikutnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan
kata-kata penutup.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">20 menit<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 13.5pt; text-indent: -13.5pt;">
<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">VIII.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Media/Sumber Pembelajaran<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">a.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Media Pembelajaran<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Papan tulis, spidol,<i> </i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold;">LKS, Infokus<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">b.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Sumber Pembelajaran<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Buku Mengelola Administrasi Pajak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; text-indent: -13.5pt;">
<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">IX.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Evaluasi<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">(Terlampir)</span></b><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"><o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; text-indent: -13.5pt;">
<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">X.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Penilaian<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l1 level1 lfo9; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">a.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Prosedur penilaian-penilaian acuan patokan (KKM)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l10 level1 lfo7; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">1.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Penilaian proses belajar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.0pt; mso-add-space: auto; mso-list: l17 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Sikap dan keaktifan siswa dalam proses pembelajaran
baik dalam bertanya, menjawab pertanyaan (soal) maupun dalam menyampaikan
pendapat yang berkaitan dengan materi. (Ranah Afektif dan Ranah Kognitif).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.0pt; mso-add-space: auto; mso-list: l17 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Penugasan menjawab pertanyaan tertulis secara
terstruktur. (Ranah Psikomotor).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l10 level1 lfo7; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">2.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Penilaian Hasil Belajar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l1 level1 lfo9; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">b.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Hasil dan Bentuk Tes<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l16 level1 lfo10; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">1.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Simulasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l16 level1 lfo10; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">2.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Studi Kasus<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l1 level1 lfo9; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">c.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Kriteria Penilaian<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 18.0pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="background: #76923C; border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">No<o:p></o:p></span></b></div>
</td>
<td style="background: #76923C; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kriteria
Jawaban<o:p></o:p></span></b></div>
</td>
<td style="background: #76923C; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kriteria
Penilaian<o:p></o:p></span></b></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.1<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">30<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.2<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">30<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.3</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">30<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">4<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Soal</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
no.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">4<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">10<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Skor Total<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">100<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraph" style="margin-left: 31.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Nilai = Skor Total<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-left: 274.3pt; text-indent: 13.7pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Cimahi, </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Februari 2013<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0.2pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> <o:p></o:p></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-insideh: none; mso-border-insidev: none; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru Mata Pelajaran/</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Dosen Luar Biasa</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
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<br /></div>
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<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<u><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Drs. Riza
Munandar</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">NUPTK:7153.7416.4420.0013</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Praktikan<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
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<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dede Azis<o:p></o:p></span></u></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">NIM. 0906629<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="2" style="padding: 0cm 5.4pt 0cm 5.4pt; width: 478.8pt;" valign="top" width="638">
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Mengetahui,<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kepala SMK PGRI 2
CIMAHI<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
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<div align="center" class="MsoNormal" style="text-align: center;">
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<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
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<u><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Drs Yoyo Waluyo<o:p></o:p></span></u></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">NIP : 19600120 198603
1 009<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">LAMPIRAN<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Sebutkan pengertian pajak penghasilan pasal 22!<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Sebutkan subjek dan objek pajak pada PPh Pasal 22!<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Sebutkan pengecualian objek pajak pada PPh Pasal 22!<o:p></o:p></span></div>
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</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Apa yang dimaksud dengan Nilai Impor?<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Jawaban
:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak
yang dipungut oleh bendaharawan pemerintah baik Pemerintah Pusat maupun daerah,
instansi atau lembaga pemerintah dan lembaga-lembaga Negara lainnya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"><o:p></o:p></span></div>
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</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Subjek<o:p></o:p></span></div>
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</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Importir<o:p></o:p></span></div>
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</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Rekanan pemerintah<o:p></o:p></span></div>
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</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Rekanan badan-badan tertentu<o:p></o:p></span></div>
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</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Konsumen semen, rokok, kertas, baja dan otomotif<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;">§<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Para penyalur dan/atau agen pertamina atau badan usaha tertentu selain
pertamina yang bergerak dibidang bahan bakar minyak premix dan gas<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;">§<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Industri dan exportir yang bergerak dalam sektor perhutanan, perkebunan,
pertanian dan perikanan<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Objek<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;">§<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Importir barang<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;">§<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Pembayaran atas pemberlian barang yang dilakukan oleh Dirjen Anggaran,
Bendaharawan baik pusat maupun daerah<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;">§<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Pembayaran atas pembelian barang yang dilakukan oleh BUMD/BUMN yang dananya
bersumber dari APBN dan atau APBD<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;">§<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Pembayaran atas pembelian barang yang dilakukan oleh BI, BPPN, BULOG, PT
Telkom, PLN, PT Garuda, PT Indosat, PT Krakatau Steel, Pertamina dan bank-bank
BUMN yang dananya bersumber baik dari APBN atau APBD<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;">§<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Penjualan hasil produksi didalam negeri yang dilakukan oleh badan usaha
yang bergerak dalam bidang usaha industi semen, industri rokok, kertas, baja dan
otomotif yang ditunjuk oleh Kepala Kantor Pelayanan Pajak<o:p></o:p></span></div>
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</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Penjualan hasil produksi oleh Pertamina dan badan usaha lainnya selain
Pertamina yang bergerak dibidang bahan bakar minyak jenis premix, super TT, dan
gas<o:p></o:p></span></div>
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</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Pembelian bahan-bahan untuk keperluan industri atau eksport industri yang
dilakukan oleh eksportir yang bergerak dibidang perhutanan, perkebunan,
pertanian dan perikanan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Pengecualian Objek PPh Pasal 22<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;">§<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Impor barang atau penyerahan barang berdasarkan ketentuan peraturan
perundang-undangan tidak terutang Pajak Penghasilan<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;">§<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Impor barang yang dibebaskan dari pemungutan Bea Mauk atau PPN<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;">§<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Impor barang yang bersifat sementara dan pada waktu impornya nyata-nyata
dimaksud untuk diekspor kembali<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;">§<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Pembayaran yang jumlahnya paling banyak Rp 1.000.000 dan tidak merupakan
pembayaran yang tepecah-pecah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l14 level1 lfo21; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;">§<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Pembayaran untuk pembelian bahan bakar minyak, listrik, gas dan air
minum/dan benda-benda pos<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;">§<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Emas batangan yang akan diproses untuk menhasilkan barang perhiasan dari
emas untuk tujuan ekport<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;">§<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Pembayaran dana Jaringan Pengamat Sosial ileh kantor pembendaharaan dan kas
Negara<o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Nilai Impor adalah nilai berupa uang yang menjadi dasar perhitungan Bea
Masuk yang terdiri dari CIF ditambah dengan bea masuk dan pengutan lainnya yang
dikenakan berdasarkan peraturan perundang-undangan pabean di bidang import.<o:p></o:p></span></div>
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<br /></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"> <span itemprop="average">9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
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Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com0tag:blogger.com,1999:blog-5181649231209167090.post-57677464080865100212013-03-11T05:10:00.003+07:002013-03-11T05:10:03.546+07:00RPP Pajak Penghasilan Pasal 21 Pegawai Tidak Tetap<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
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<b style="background-color: transparent;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">RENCANA
PELAKSANAAN PEMBELAJARAN</span></b></div>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br />
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">(RPP)<o:p></o:p></span></b></div>
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<br /></div>
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<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Nama Sekolah :</span></b><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">SMK
PGRI 2 CIMAHI<o:p></o:p></span></b></div>
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<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Kompetensi Keahlian :
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Akuntansi<o:p></o:p></span></b></div>
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<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Mata Pelajaran :
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Mengelola
administrasi pajak<o:p></o:p></span></b></div>
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<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Materi Pokok :
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pajak Penghasilan Pasal 21<o:p></o:p></span></b></div>
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<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Sub Materi Pokok :
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">PPh Pasal 21 Untuk Pegawai Tidak Tetap<o:p></o:p></span></b></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pertemuan :
1 dan 2<o:p></o:p></span></b></div>
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<b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Kelas</span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">/</span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Semester :
X</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">I Akuntasi </span></b><b><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">/</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> 3 dan 4<o:p></o:p></span></b></div>
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<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Waktu :
2 X 45 menit<o:p></o:p></span></b></div>
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<br /></div>
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<b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">I.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Standar
Kompetensi<o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Mengelola administrasi pajak<b><o:p></o:p></b></span></div>
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<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">II.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Kompetensi
Dasar<o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Mengidentifikasi data transaksi<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">III.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Indikator<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l3 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";">a.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Menjelaskan
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">tentang PPh Pasal 21 untuk Pegawai Tidak Tetap</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l3 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";">b.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Memahami
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">PPh Pasal 21 untuk pegawai tidak tetap</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.<span style="font: 7.0pt "Times New Roman";"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Mengerjakan
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">latihan PPh pasal 21 untuk pegawai tidak tetap dengan
benar</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">IV.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Tujuan
Pembelajaran Khusus<o:p></o:p></span></b></div>
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<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Setelah proses kegiatan belajar mengajar selesai, diharapkan :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l5 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";">a.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Siswa
dapat menjelaskan </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">tentang PPh Pasal
21 untuk Pegawai Tidak Tetap</span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">
dengan benar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: -2.15pt; mso-add-space: auto; mso-list: l5 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";">b.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Siswa
dapat memahami </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">PPh Pasal 21 untuk
Pegawai Tidak Tetap</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"> <span lang="DE">dengan
tepat dan teliti<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.<span style="font: 7.0pt "Times New Roman";"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Siswa
dapat mengerjakan </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">latihan PPh Pasal
21 untuk Pegawai Tidak Tetap</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> dengan benar. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-text-indent-alt: -9.0pt; text-indent: -13.5pt;">
<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">V.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Materi
Pembelajaran<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 29.2pt; mso-add-space: auto; mso-list: l4 level2 lfo12; text-indent: -17.85pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pengertian
Pegawai Tidak Tetap<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; mso-add-space: auto; text-indent: 15.7pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Pegawai tidak tetap/tenaga kerja lepas adalah pegawai yang hanya menerima
penghasilan apabila pegawai yang bersangkutan bekerja, berdasarkan jumlah hari
bekerja, jumlah unit hasil pekerjaan yang dihasilkan atau penyelesaian suatu
jenis pekerjaan yang diminta oleh pemberi kerja.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l4 level1 lfo12; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Jenis
Penghasilan Pegawai Tidak Tetap<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-indent: 13.7pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Penghasilan pegawai tidak tetap atau tenaga kerja lepas,
berupa upah harian, upah mingguan, upah satuan, upah borongan atau upah yang
dibayarkan secara bulanan;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo11; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Upah harian adalah upah atau imbalan yang diterima atau diperoleh pegawai
yang terutang atau dibayarkan secara harian.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo11; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Upah mingguan adalah upah atau imbalan yang diterima atau diperoleh
pegawai yang terutang atau dibayarkan secara mingguan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo11; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Upah satuan adalah upah atau imbalan yang diterima atau diperoleh pegawai
yang terutang atau dibayarkan berdasarkan jumlah unit hasil pekerjaan yang
dihasilkan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo11; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Upah borongan adalah upah atau imbalan yang diterima atau diperoleh
pegawai yang terutang atau dibayarkan berdasarkan penyelesaian suatu jenis
pekerjaan tertentu.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l4 level1 lfo12; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Dasar
Pengenaan dan Pemotongan PPh Pasal 21<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-indent: 13.7pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Dasar pengenaan dan pemotongan PPh Pasal 21 pegawai
tidak tetap adalah:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 18.0pt; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Penghasilan Kena Pajak yang
penghasilannya di bayar secara bulanan atau jumlah kumulatif penghasilan yang
diterima selama 1 (satu) bulan kalender telah melebihi jumlah PTKP sebulan
untuk wajib pajak sendiri.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 18.0pt; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Jumlah penghasilan yang
melebihi bagian penghasilan yang tidak dilakukan pemotongan PPh Pasal 21
sebagaimana dimaksud dalam Pasal 21 ayat (4) Undang-Undang Pajak Penghasilan (
Rp 150.000,00 sehari), sepanjang
penghasilan kumulatif yang diterima dalam 1 (satu) bulan kalender belum
melebihi jumlah PTKP sebulan untuk diri Wajib Pajak sendiri.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="mso-list: l4 level1 lfo12; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Penghasilan
Kena Pajak<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: 18.0pt; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Penghasilan Kena Pajak bagi
pegawai tidak tetap adalah sebesar penghasilan bruto dikurangi PTKP.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="mso-list: l4 level1 lfo12; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Penghasilan
Tidak Kena Pajak (PTKP)<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">PTKP
sebulan adalah PTKP dibagi 12 (dua
belas).<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Besarnya
Penghasilan Tidak Kena Pajak adalah bagi:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l19 level1 lfo13; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Wajib Pajak : Rp 15.840.000,- setahun<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l19 level1 lfo13; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Tambahan status kawin: Rp
1.320.000,-<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l19 level1 lfo13; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Istri Bekerja :
Rp 15.840.000,-<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l19 level1 lfo13; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Tambahan tanggungan : Rp
1.320.000,- (Maksimal 3)<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoListParagraph" style="mso-list: l4 level1 lfo12; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Bagian
Penghasilan yang Tidak dikenakan
Pemotongan PPh Pasal 21<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: 18.0pt; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Bagian Penghasilan Sehubungan
dengan Pekerjaan Pegawai Harian Dan Mingguan Serta Pegawai Tidak Tetap Lainnya
yang Tidak dikenakan Pemotongan Pajak Penghasilan:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l20 level1 lfo14; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Batas penghasilan bruto yang diterima atau diperoleh sampai dengan jumlah Rp 150.000,00 (seratus
lima puluh ribu rupiah) sehari<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l20 level1 lfo14; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Ketentuan di atas tidak berlaku dalam hal penghasilan bruto
jumlahnya melebilhi Rp 1.320.000 (satu
juta tiga ratus dua puluh ribu rupiah) sebulan dalam hal penghasilan dimaksud
dibayar secara bulanan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l20 level1 lfo14; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Ketentuan di atas tidak berlaku atas penghasilan berupa honorarium atau
komisi yang dibayarkan kepada penjaja barang dan petugas dinas luar asuransi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l4 level1 lfo12; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">PPh Pasal 21
pegawai tidak tetap atau tenaga kerja lepas yang tidak di bayar secara bulanan<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: 18.0pt; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Atas penghasilan bagi pegawai
tidak tetap atau tenaga kerja lepas yang tidak di bayar secara bulanan atau jumlah
kumulatifnya dalam 1 (satu) bulan kalender belum melebihi PTKP sebulan untuk
diri Wajib Pajak sendiri berlaku ketentuan sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l16 level1 lfo15; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">a)<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Tidak dilakukan pemotongan PPh Pasal 21, dalam hal penghasilan sehari
atau rata-rata penghasilan sehari belum melebihi Rp 150.000,00 (seratus lima
puluh ribu rupiah) sehari;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l16 level1 lfo15; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">b)<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Dilakukan pemotongan PPh Pasal 21, dalam hal penghasilan sehari atau
rata-rata penghasilan sehari melebihi Rp 150.000,00 (seratus lima puluh ribu
rupiah), dan bagian penghasilan yang tidak dilakukan pemotongan tersebut
merupakan jumlah yang dapat dikurangkan dari penghasilan bruto.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 70.9pt; mso-add-space: auto; mso-list: l10 level1 lfo16; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Rata-rata penghasilan sehari adalah rata-rata upah mingguan, upah satuan
atau upah borongan untuk setiap hari kerja yang digunakan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 70.9pt; mso-add-space: auto; mso-list: l10 level1 lfo16; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Dalam hal pegawai tidak tetap telah memperoleh penghasilan kumulatif
dalam 1 (satu) bulan kalender yang melebihi PTKP sebulan untuk diri Wajib Pajak
sendiri, maka jumlah yang dapat dikurangkan dari penghasilan bruto adalah
sebesar PTKP yang sebenarnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 70.9pt; mso-add-space: auto; mso-list: l10 level1 lfo16; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">PTKP yang sebenarnya adalah
sebesar PTKP untuk jumlah hari kerja yang sebenarnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 70.9pt; mso-add-space: auto; mso-list: l10 level1 lfo16; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">PTKP sehari sebagai dasar untuk menetapkan PTKP yang sebenarnya adalah
sebesar PTKP dibagi 360 (tiga ratus enam puluh) hari.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 70.9pt; mso-add-space: auto; mso-list: l10 level1 lfo16; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Dalam hal berdasarkan ketentuan di bidang ketenagakerjaan diatur
kewajiban untuk mengikutsertakan pegawai tidak tetap atau tenaga kerja lepas
dalam program jaminan hari tua atau tunjangan hari tua, maka iuran jaminan hari
tua atau iuran tunjangan hari tua yang dibayar sendiri oleh pegawai tidak tetap
kepada badan penyelenggara jaminan sosial tenaga kerja atau badan penyelenggara
tunjangan hari tua, dapat dikurangkan dari penghasilan bruto.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l4 level1 lfo12; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Tarif PPh
Pasal 21<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l15 level1 lfo17; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">1.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Tarif berdasarkan Pasal 17 ayat (1) huruf a Undang-Undang Pajak
Penghasilan diterapkan atas Penghasilan Kena Pajak dari Pegawai tidak tetap
atau tenaga kerja lepas yang dibayarkan secara bulanan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l15 level1 lfo17; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">2.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Atas penghasilan yang diterima atau diperoleh pegawai tidak tetap atau
tenaga kerja lepas berupa upah harian, upah mingguan, upah satuan, upah
borongan, dan uang saku harian, sepanjang penghasilan tidak dibayarkan secara
bulanan, tarif lapisan pertama sebagaimana dimaksud dalam Pasal 17 ayat (1)
huruf a Undang-Undang Pajak Penghasilan (5%) diterapkan atas:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 70.9pt; mso-add-space: auto; mso-list: l9 level1 lfo18; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Jumlah penghasilan bruto di atas bagian penghasilan yang tidak dikenakan
pemotongan pajak sebagaimana dimaksud dalam Pasal 21 ayat (4) Undang-Undang
Pajak Penghasilan ; atau<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 70.9pt; mso-add-space: auto; mso-list: l9 level1 lfo18; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Jumlah penghasilan bruto dikurangi PTKP yang sebenarnya dalam hal jumlah
penghasilan kumulatif dalam 1 (satu) bulan kalender telah melebihi PTKP sebulan
untuk diri Wajib Pajak sendiri.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l15 level1 lfo17; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">3.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Dalam hal jumlah penghasilan kumulatif dalam satu bulan kalender telah
melebihi Rp 6.000.000,00 ( enam juta rupiah), PPh Pasal 21 dihitung dengan
menerapkan tarif Pasal 17 ayat (1) huruf a Undang-Undang Pajak Penghasilan atas
jumlah Penghasilan Kena Pajak yang disetahunkan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l4 level1 lfo12; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">9.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Tata Cara
Penghitungan PPh Pasal 21<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin-left: 18.0pt; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Atas penghasilan yang diterima atau diperoleh pegawai
tidak tetap atau tenaga kerja lepas berupa upah harian, upah mingguan, upah
satuan, upah borongan, dan uang saku harian, sepanjang penghasilan tidak
dibayarkan secara bulanan:<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l13 level1 lfo19; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">1.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Tentukan jumlah upah/uang saku harian, atau rata-rata/uang saku yang
diterima atau diperoleh dalam sehari; – Upah/uang saku mingguan dibagi 6;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l11 level1 lfo20; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Upah satuan dikalikan dengan jumlah rata-rata satuan yang dihasilkan
dalam sehari;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l11 level1 lfo20; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Upah borongan dibagi dengan jumlah hari yang digunakan untuk
menyelesaikan pekerjaan borongan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l13 level1 lfo19; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">2.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Dalam hal upah/uang saku harian atau rata-rata upah/uang saku harian
belum melebihi Rp. 150.000,00 dan jumlah kumulatif yang diterima atau diperoleh
dalam bulan takwim yang bersangkutan belum melebihi Rp. 1.320.000, maka tidak
ada PPh Pasal 21 yang harus dipotong.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l13 level1 lfo19; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">3.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Dalam hal upah/uang saku harian atau rata-rata upah/uang saku harian
telah melebihi Rp. 150.000,00 dan sepanjang jumlah kumulatif yang diterima atau
diperoleh dalam bulan takwim yang bersangkutan belum melebihi Rp. 1.320.000,
maka PPh Pasal 21 yang harus dipotong adalah sebesar upah/uang saku harian atau
rata-rata upah/uang saku harian setelah dikurangi Rp. 150.000,00, dikalikan 5%.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l13 level1 lfo19; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">4.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Dalam hal jumlah upah kumulatif yang diterima atau diperoleh dalam bulan
takwim yang bersangkutan telah melebihi Rp. 1.320.000, maka PPh Pasal 21 yang
terutang dihitung dengan mengurangkan PTKP yang sebenarnya, yaitu sebanding
dengan banyaknya hari, dari jumlah upah bruto yang bersangkutan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 0cm; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh PPh Pasal 21 atas
penghasilan yang diterima atau diperoleh pegawai tidak tetap atau tenaga kerja
lepas berupa upah harian, upah mingguan, upah satuan, upah borongan, dan uang
saku harian, sepanjang penghasilan tidak dibayarkan secara bulanan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 560px;">
<tbody>
<tr style="height: 20.7pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="4" rowspan="2" style="height: 20.7pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560">
<div align="left" class="MsoNormal" style="margin-left: 0cm; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">DENGAN UPAH HARIAN</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<!--[if !supportMisalignedRows]-->
<td height="28" style="border: none; height: 20.7pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 20.7pt; mso-yfti-irow: 1;">
<!--[if !supportMisalignedRows]-->
<td height="28" style="border: none; height: 20.7pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 2;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh penghitungan :<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 60.0pt;" width="80"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 39.0pt; mso-yfti-irow: 3;">
<td colspan="4" style="height: 39.0pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Arifin dengan status belum menikah. pada bulan Januari 2009 bekerja
sebagai buruh harian pada PT Jaya Makmur. Ia bekerja selama 10 hari dan
menerima upah harian sebesar Rp 150.000,00.<o:p></o:p></span></div>
</td>
<!--[if !supportMisalignedRows]-->
<td height="52" style="border: none; height: 39.0pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 4;">
<td colspan="4" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 5;">
<td colspan="4" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghitungan PPh Pasal 21
terutang :<o:p></o:p></span></div>
</td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 6;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Upah sehari<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">150.000,00<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 23.25pt; mso-yfti-irow: 7;">
<td style="height: 23.25pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dikurangi batas upah harian
tidak dilakukan pemotongan PPh<o:p></o:p></span></div>
</td>
<td style="height: 23.25pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 23.25pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">150.000,00<o:p></o:p></span></div>
</td>
<td style="height: 23.25pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="31" style="border: none; height: 23.25pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 8;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan Kena Pajak Sehari<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">0<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
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</tr>
<tr style="height: 19.5pt; mso-yfti-irow: 9;">
<td rowspan="2" style="height: 19.5pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 21 dipotong atas Upah
Sehari :<o:p></o:p></span></div>
</td>
<td rowspan="2" style="height: 19.5pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td rowspan="2" style="height: 19.5pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">0<o:p></o:p></span></div>
</td>
<td style="height: 19.5pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="26" style="border: none; height: 19.5pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: .75pt; mso-yfti-irow: 10;">
<td style="height: .75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="1" style="border: none; height: .75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 32.25pt; mso-yfti-irow: 11;">
<td colspan="4" style="height: 32.25pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sampai dengan hari ke-8, karena jumlah kumulatif upah yang diterima belum
melebihi Rp 1.320.000,00, maka tidak ada PPh Pasal 21 yang dipotong.<o:p></o:p></span></div>
</td>
<!--[if !supportMisalignedRows]-->
<td height="43" style="border: none; height: 32.25pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 39.75pt; mso-yfti-irow: 12;">
<td colspan="4" style="height: 39.75pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Misalkan Arifin bekerja selama 9 hari, maka pada hari ke-9, setelah
jumlah kumulatif upah yang diterima melebihi Rp 1.320.000,00, maka PPh Pasal
21 terutang dihitung berdasarkan upah setelah dikurangi PTKP yang sebenarnya.<o:p></o:p></span></div>
</td>
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<td height="53" style="border: none; height: 39.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 13;">
<td colspan="4" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 14;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Upah s.d. hari ke-9 (Rp
150.000,00 x 9)<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp <o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.350.000 <o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 15;">
<td style="height: 15.0pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PTKP sebenarnya (Rp 15.840.000
x 9/360)<o:p></o:p></span></div>
</td>
<td style="height: 15.0pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 15.0pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">396.000 <o:p></o:p></span></div>
</td>
<td style="height: 15.0pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="20" style="border: none; height: 15.0pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 17.25pt; mso-yfti-irow: 16;">
<td rowspan="2" style="height: 17.25pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan Kena Pajak s.d.
hari ke-9<o:p></o:p></span></div>
</td>
<td rowspan="2" style="height: 17.25pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td rowspan="2" style="height: 17.25pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">954.000 <o:p></o:p></span></div>
</td>
<td style="height: 17.25pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="23" style="border: none; height: 17.25pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 3.75pt; mso-yfti-irow: 17;">
<td style="height: 3.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="5" style="border: none; height: 3.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 18;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 21 terutang s.d hari
ke-9<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 19;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp 954.000 x 5%<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">47.700 <o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 13.5pt; mso-yfti-irow: 20;">
<td style="height: 13.5pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 21 yang telah
dipotong s.d hari ke-8<o:p></o:p></span></div>
</td>
<td style="height: 13.5pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 13.5pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">– <o:p></o:p></span></div>
</td>
<td style="height: 13.5pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="18" style="border: none; height: 13.5pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 25.5pt; mso-yfti-irow: 21;">
<td style="height: 25.5pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 21 yang harus
dipotong pada hari ke-9<o:p></o:p></span></div>
</td>
<td style="height: 25.5pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 25.5pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">47.700 <o:p></o:p></span></div>
</td>
<td style="height: 25.5pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="34" style="border: none; height: 25.5pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 21.0pt; mso-yfti-irow: 22;">
<td colspan="3" style="height: 21.0pt; padding: 0cm 0cm 0cm 0cm; width: 360.0pt;" width="480">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sehingga pada hari ke-9, upah
bersih yang diterima sebesar :<o:p></o:p></span></div>
</td>
<td style="height: 21.0pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="28" style="border: none; height: 21.0pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 22.5pt; mso-yfti-irow: 23;">
<td colspan="3" style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm; width: 360.0pt;" width="480">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp 150.000,00 – Rp 47.700 = Rp
102.300,00<o:p></o:p></span></div>
</td>
<td style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="30" style="border: none; height: 22.5pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 24;">
<td colspan="4" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 33.0pt; mso-yfti-irow: 25;">
<td colspan="4" style="height: 33.0pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Misalkan Arifin bekerja selama 10 hari, maka penghitungan PPh Pasal 21
yang harus dipotong pada hari ke-10 adalah sebagai berikut :<o:p></o:p></span></div>
</td>
<!--[if !supportMisalignedRows]-->
<td height="44" style="border: none; height: 33.0pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 26;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Upah s.d. hari ke-10 (Rp
150.000,00 x 10)<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp <o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.500.000 <o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 13.5pt; mso-yfti-irow: 27;">
<td style="height: 13.5pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PTKP sebenarnya (Rp 15.840.000
x 10/360)<o:p></o:p></span></div>
</td>
<td style="height: 13.5pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 13.5pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">440.000 <o:p></o:p></span></div>
</td>
<td style="height: 13.5pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="18" style="border: none; height: 13.5pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 25.5pt; mso-yfti-irow: 28;">
<td style="height: 25.5pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan Kena Pajak s.d.
hari ke-10<o:p></o:p></span></div>
</td>
<td style="height: 25.5pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 25.5pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.060.000 <o:p></o:p></span></div>
</td>
<td style="height: 25.5pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="34" style="border: none; height: 25.5pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 29;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 21 terutang s.d hari
ke-10<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 30;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp 1.060,00 x 5%<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">53.000,00<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 13.5pt; mso-yfti-irow: 31;">
<td style="height: 13.5pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 21 telah dipotong s.d
hari ke-9<o:p></o:p></span></div>
</td>
<td style="height: 13.5pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 13.5pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">47.700,00<o:p></o:p></span></div>
</td>
<td style="height: 13.5pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="18" style="border: none; height: 13.5pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 21.0pt; mso-yfti-irow: 32;">
<td rowspan="2" style="height: 21.0pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 21 yang harus
dipotong pada hari ke-10<o:p></o:p></span></div>
</td>
<td rowspan="2" style="height: 21.0pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td rowspan="2" style="height: 21.0pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.300,00<o:p></o:p></span></div>
</td>
<td style="height: 21.0pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="28" style="border: none; height: 21.0pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 33;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 18.0pt; mso-yfti-irow: 34;">
<td colspan="3" style="height: 18.0pt; padding: 0cm 0cm 0cm 0cm; width: 360.0pt;" width="480">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sehingga pada hari ke-10,
Arifin menerima upah bersih sebesar :<o:p></o:p></span></div>
</td>
<td style="height: 18.0pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="24" style="border: none; height: 18.0pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 22.5pt; mso-yfti-irow: 35;">
<td colspan="3" style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm; width: 360.0pt;" width="480">
<div align="left" class="MsoNormal" style="margin-left: 0cm; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp 150.000,00
– Rp 5.300,00 = Rp 144.700,00<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="margin-left: 0cm; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<br /></div>
</td>
<td style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm;"></td>
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<td height="30" style="border: none; height: 22.5pt;" width="0"></td>
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</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 36;">
<td colspan="3" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 360.0pt;" width="480"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 37;">
<td colspan="4" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">DENGAN UPAH SATUAN</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 38;">
<td colspan="4" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 39;">
<td colspan="4" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh penghitungan :<o:p></o:p></span></div>
</td>
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<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
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</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 40;">
<td colspan="4" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 67.5pt; mso-yfti-irow: 41;">
<td colspan="4" style="height: 67.5pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tono adalah seorang karyawan yang bekerja sebagai perakit TV pada suatu
perusahaan elektronika, dia tidak menikah. Upah yang dibayar berdasarkan atas
jumlah unit/satuan yang diselesaikan yaitu Rp 25.000,00 per buah TV dan
dibayarkan tiap minggu. Dalam waktu 1 minggu (6 hari kerja) dihasilkan sebanyak
30 buah TV dengan upah Rp 960.000,00.<o:p></o:p></span></div>
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<td height="90" style="border: none; height: 67.5pt;" width="0"></td>
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</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 42;">
<td colspan="4" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 43;">
<td colspan="4" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghitungan PPh Pasal 21 :<o:p></o:p></span></div>
</td>
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<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
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</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 44;">
<td colspan="4" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
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</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 45;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Upah sehari adalah<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 46;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp 960.000,00 : 6<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">160.000 <o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 47;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 48;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Upah diatas Rp 150.000,00
sehari<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 49;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp 160.000,00 – Rp 150.000,00<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">10.000 <o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 50;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 51;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Upah seminggu terutang pajak<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 52;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6 x Rp 10.000,00<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">60.000 <o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
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</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 53;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 54;">
<td colspan="3" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 360.0pt;" width="480">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 21<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 22.5pt; mso-yfti-irow: 55;">
<td colspan="3" style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm; width: 360.0pt;" width="480">
<div align="left" class="MsoNormal" style="margin-left: 0cm; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5% : Rp
60.000,00 = Rp 3.000,00 (Mingguan)<o:p></o:p></span></div>
</td>
<td style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="30" style="border: none; height: 22.5pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 56;">
<td colspan="3" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 360.0pt;" width="480"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 57;">
<td colspan="4" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">DENGAN UPAH BORONGAN</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 58;">
<td colspan="4" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 59;">
<td colspan="4" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh Penghitungan :<o:p></o:p></span></div>
</td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 60;">
<td colspan="4" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 45.0pt; mso-yfti-irow: 61;">
<td colspan="4" style="height: 45.0pt; padding: 0cm 0cm 0cm 0cm; width: 420.0pt;" width="560">
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bayu mengerjakan dekorasi sebuah rumah dengan upah borongan sebesar Rp
400.000,00, pekerjaan diselesaikan dalam 2 hari.<o:p></o:p></span></div>
</td>
<!--[if !supportMisalignedRows]-->
<td height="60" style="border: none; height: 45.0pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 62;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Upah borongan sehari : Rp
400.000,00 : 2 = <o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">200.000 <o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 63;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Upah harian diatas Rp
150.000,00<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 64;">
<td rowspan="2" style="height: 15.0pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp 200.000,00 – Rp 150.000,00<o:p></o:p></span></div>
</td>
<td rowspan="2" style="height: 15.0pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td rowspan="2" style="height: 15.0pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">50.000 <o:p></o:p></span></div>
</td>
<td style="height: 15.0pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="20" style="border: none; height: 15.0pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 6.75pt; mso-yfti-irow: 65;">
<td style="height: 6.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="9" style="border: none; height: 6.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 66;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Upah borongan pajak<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 67;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2 x Rp 50.000,00<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">100.000 <o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 68;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 69;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 21<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 70; mso-yfti-lastrow: yes;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 245.0pt;" width="327">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5% x Rp 100.000,00 =<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 26.0pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.0pt;" width="119">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.000 <o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<!--[if !supportMisalignedRows]-->
<td height="17" style="border: none; height: 12.75pt;" width="0"></td>
<!--[endif]-->
</tr>
</tbody></table>
<div align="left" class="MsoNormal" style="margin-left: 0cm; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pegawai Tidak Tetap atau Tenaga Kerja Lepas, Pemagang dan Calon Pegawai
yang Menerima Upah yang Dibayarkan Secara Bulanan :</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="margin-left: 17.85pt; mso-list: l21 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 21 dihitung dengan
menerapkan tarif Pasal 17 UU PPh atas jumlah upah bruto yang yang disetahunkan
setelah dikurangi PTKP, dan PPh Pasal 21 yang harus dipotong adalah sebesar PPh
Pasal 21 hasil perhitungan tersebut dibagi 12.<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="margin-left: 0cm; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 0cm; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hidayat bekerja pada perusahaan
elektronik dengan dasar upah harian yang dibayarkan bulanan. Dalam bulan
Januari 2009 Hidayat hanya bekerja 20 hari kerja dan upah sehari adalah Rp
100.000,00. Hidayat menikah tetapi belum memiliki anak.<o:p></o:p></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 606px;">
<tbody>
<tr style="height: 12.75pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 5.9pt;" width="8">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<br /></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 10.9pt;" width="15"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 193.65pt;" width="258">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghitungan PPh Pasal 21<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 25.9pt;" width="35"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 106.6pt;" width="142"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 22.9pt;" width="31"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 88.65pt;" width="118"></td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 1;">
<td colspan="5" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 342.95pt;" width="457"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm;"></td>
</tr>
<tr style="height: 22.5pt; mso-yfti-irow: 2;">
<td rowspan="14" style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm; width: 5.9pt;" width="8"></td>
<td rowspan="14" style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm; width: 10.9pt;" width="15"></td>
<td colspan="3" style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm; width: 326.15pt;" width="435">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Upah Januari 2009= 20 x Rp
100.000,00 = <o:p></o:p></span></div>
</td>
<td style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm; width: 22.9pt;" width="31">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm; width: 88.65pt;" width="118">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.000.000 <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 22.5pt; mso-yfti-irow: 3;">
<td colspan="3" style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm; width: 326.15pt;" width="435">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan neto setahun = 12 x
Rp 2.000.000,00 =<o:p></o:p></span></div>
</td>
<td style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm; width: 22.9pt;" width="31">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm; width: 88.65pt;" width="118">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">24.000.000 <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 4;">
<td colspan="3" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 326.15pt;" width="435"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 22.9pt;" width="31"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 88.65pt;" width="118"></td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 5;">
<td colspan="3" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 326.15pt;" width="435">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PTKP (K/-) adalah sebesar<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 22.9pt;" width="31"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 88.65pt;" width="118"></td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 6;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 193.65pt;" width="258">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk WP sendiri<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 25.9pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 106.6pt;" width="142">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">15.840.000,00<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 22.9pt;" width="31"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 88.65pt;" width="118"></td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 7;">
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 193.65pt;" width="258">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">tambahan karena menikah<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 25.9pt;" width="35">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 106.6pt;" width="142">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.320.000,00<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 22.9pt;" width="31"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 88.65pt;" width="118"></td>
</tr>
<tr style="height: 13.5pt; mso-yfti-irow: 8;">
<td style="height: 13.5pt; padding: 0cm 0cm 0cm 0cm; width: 193.65pt;" width="258"></td>
<td style="height: 13.5pt; padding: 0cm 0cm 0cm 0cm; width: 25.9pt;" width="35"></td>
<td style="height: 13.5pt; padding: 0cm 0cm 0cm 0cm; width: 106.6pt;" width="142"></td>
<td style="height: 13.5pt; padding: 0cm 0cm 0cm 0cm; width: 22.9pt;" width="31">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 13.5pt; padding: 0cm 0cm 0cm 0cm; width: 88.65pt;" width="118">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">17.160.000 <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 9;">
<td colspan="3" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 326.15pt;" width="435">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan Kena Pajak<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 22.9pt;" width="31">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 88.65pt;" width="118">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.840.000 <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 10;">
<td colspan="3" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 326.15pt;" width="435"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 22.9pt;" width="31"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 88.65pt;" width="118"></td>
</tr>
<tr style="height: 22.5pt; mso-yfti-irow: 11;">
<td colspan="3" style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm; width: 326.15pt;" width="435">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 21 setahun adalah
sebesar :<o:p></o:p></span></div>
</td>
<td style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm; width: 22.9pt;" width="31"></td>
<td style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm; width: 88.65pt;" width="118"></td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 12;">
<td colspan="3" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 326.15pt;" width="435">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5% x Rp 6.840.000,00 =<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 22.9pt;" width="31">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 88.65pt;" width="118">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">342.000 <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 13;">
<td colspan="3" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 326.15pt;" width="435"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 22.9pt;" width="31"></td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 88.65pt;" width="118"></td>
</tr>
<tr style="height: 22.5pt; mso-yfti-irow: 14;">
<td colspan="3" style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm; width: 326.15pt;" width="435">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 21 sebulan adalah
sebesar :<o:p></o:p></span></div>
</td>
<td style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm; width: 22.9pt;" width="31"></td>
<td style="height: 22.5pt; padding: 0cm 0cm 0cm 0cm; width: 88.65pt;" width="118"></td>
</tr>
<tr style="height: 12.75pt; mso-yfti-irow: 15; mso-yfti-lastrow: yes;">
<td colspan="3" style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 326.15pt;" width="435">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp 342.000,00 : 12<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 22.9pt;" width="31">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<o:p></o:p></span></div>
</td>
<td style="height: 12.75pt; padding: 0cm 0cm 0cm 0cm; width: 88.65pt;" width="118">
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">28.500 <o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 13.5pt; text-indent: -13.5pt;">
<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">VI.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Pembelajaran<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">a.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Ceramah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">b.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Simulasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">c.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Pemberian
Tugas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">d.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Metode Tanya Jawab<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; text-indent: -13.5pt;">
<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">VII.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Langkah-Langkah Kegiatan Pembelajaran<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;" width="103">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kegiatan Awal<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 310.5pt;" valign="top" width="414">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru membuka
pembelajaran dengan mengucapkan salam <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memeriksa
daftar hadir siswa.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru menyampaikan
apersepsi mengenai materi yang terkait.<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">10 menit<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;" width="103">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kegiatan Inti<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 310.5pt;" valign="top" width="414">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru men</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">gulang kembali </span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">tentang nilai </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PPh Pasal 21 </span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru menjelaskan
tentang </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">PPh pasal 21 untuk pegawai tidak tetap</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru menjelaskan
cara pengerjaan soal/kasus<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan
contoh kasus/soal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Siswa berdiskusi
untuk menyelesaikan soal tersebut<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Siswa mengadakan
simulasi </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">latihan untuk soal tersebut</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"> dan menyampaikan hasilnya didepan kelas.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Tanya jawab
apabila ada kesulitan dan ada materi yang belum dipahami oleh siswa.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">60 menit<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;" width="103">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kegiatan Penutup<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 310.5pt;" valign="top" width="414">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru bersama
dengan siswa bersama-sama membuat kesimpulan tentang materi yang telah
diberikan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan
tugas kepada siswa<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan informasi
mengenai materi pembelajaran yang akan dibahas pada pertemuan berikutnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 8.1pt; text-indent: -9pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru memberikan
kata-kata penutup.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">20 menit<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 13.5pt; text-indent: -13.5pt;">
<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">VIII.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Media/Sumber Pembelajaran<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">a.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Media Pembelajaran<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Papan tulis, spidol,<i> </i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold;">LKS, Infokus<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -18pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">b.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Sumber Pembelajaran<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Buku Mengelola Administrasi Pajak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; text-indent: -13.5pt;">
<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">IX.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Evaluasi<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">(Terlampir)</span></b><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"><o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 13.5pt; text-indent: -13.5pt;">
<!--[if !supportLists]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">X.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><!--[endif]--><b><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Penilaian<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l1 level1 lfo9; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">a.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Prosedur penilaian-penilaian acuan patokan (KKM)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l12 level1 lfo7; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">1.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Penilaian proses belajar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.0pt; mso-add-space: auto; mso-list: l18 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Sikap dan keaktifan siswa dalam proses pembelajaran
baik dalam bertanya, menjawab pertanyaan (soal) maupun dalam menyampaikan
pendapat yang berkaitan dengan materi. (Ranah Afektif dan Ranah Kognitif).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.0pt; mso-add-space: auto; mso-list: l18 level1 lfo8; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Penugasan menjawab pertanyaan tertulis secara
terstruktur. (Ranah Psikomotor).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l12 level1 lfo7; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">2.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Penilaian Hasil Belajar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l1 level1 lfo9; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">b.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Hasil dan Bentuk Tes<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l17 level1 lfo10; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">1.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Simulasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.0pt; mso-add-space: auto; mso-list: l17 level1 lfo10; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">2.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Studi Kasus<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l1 level1 lfo9; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">c.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Kriteria Penilaian<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 18.0pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="background: #76923C; border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">No<o:p></o:p></span></b></div>
</td>
<td style="background: #76923C; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kriteria
Jawaban<o:p></o:p></span></b></div>
</td>
<td style="background: #76923C; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kriteria
Penilaian<o:p></o:p></span></b></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Transaksi no.1<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">30<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Transaksi no.2<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">40<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Transaksi no.3</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">30<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.9pt;" valign="top" width="49">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Skor Total<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">100<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraph" style="margin-left: 31.5pt; mso-add-space: auto; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT; mso-bidi-font-weight: bold;">Nilai = Skor Total<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-left: 274.3pt; text-indent: 13.7pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IT;">Cimahi, </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Juli 2011<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="margin-left: 0cm; text-align: left; text-indent: 0.2pt;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> <o:p></o:p></span></div>
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<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Guru Mata
Pelajaran/</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
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<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Dosen Luar Biasa</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
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<u><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Drs. Riza
Munandar</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">NUPTK:7153.7416.4420.0013</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Praktikan<o:p></o:p></span></div>
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<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dede Azis<o:p></o:p></span></u></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">NIM. 0906629<o:p></o:p></span></div>
</td>
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<tr>
<td colspan="2" style="padding: 0cm 5.4pt 0cm 5.4pt; width: 478.8pt;" valign="top" width="638">
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Mengetahui,<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Kepala SMK PGRI 2
CIMAHI<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
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<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<u><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT;">Drs Yoyo Waluyo<o:p></o:p></span></u></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; mso-outline-level: 1; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">NIP : 19600120 198603
1 009<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
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<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-language: AR-SA; mso-fareast-font-family: PMingLiU; mso-fareast-language: JA; mso-hansi-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span>
<div class="MsoNormal" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">LAMPIRAN<o:p></o:p></span></div>
<div class="MsoListParagraph" style="margin-left: 17.85pt; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">1.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Penerima Upah Harian<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 17.85pt; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Asep (Tidak Kawin) pada bulan Maret 2008 bekerja
pada PT Alim Untung, menerima upah sebesar Rp 190.000 perhari.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 13.5pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 17.85pt; text-indent: -17.85pt;">
<!--[if !supportLists]--><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">2.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Penerima Satuan Upah</span><span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-bidi-font-weight: bold;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 17.85pt; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Mu’min (TK/-) adalah seorang karyawan yang
bekerja sebagai perakit Komputer pada suatu perusahaan telekomunikasi. Upah
yang dibayar berdasarkan atas jumlah unit/satuan yang diselesaikan yaitu Rp
80.000 per buah dan dibayarkan tiap minggu (6 hari). Dalam satu minggu (6 hari
kerja) dihasilkan sebanyak 12 Komputer sehingga upah yang diterima sebesar Rp
960.000. <o:p></o:p></span></div>
<div class="MsoListParagraph" style="margin-left: 17.85pt; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">3.<span style="font: 7.0pt "Times New Roman";"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Penerima Upah Borongan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Ramdan(K/-) mengerjakan dekorasi sebuah rumah dengan
upah borongan sebesar Rp 2.000.000 pekerjaan diselesaikan selama 10 hari<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 18.0pt; text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18.0pt; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Jawaban :<o:p></o:p></span></div>
<div class="MsoListParagraph" style="mso-list: l2 level1 lfo22; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">1.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Upah Sehari Rp
190.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Upah Sehari Tidak Kena Pajak Rp 150.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Upah Sehari Kena Pajak Rp 40.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">PPH Pasal 21 = 5% x Rp 40.000 =
Rp 2.000<o:p></o:p></span></div>
<div class="MsoListParagraph" style="mso-list: l2 level1 lfo22; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">2.<span style="font: 7.0pt "Times New Roman";"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-bidi-font-weight: bold;">Besarnya PPh Pasal 21 adalah<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Upah sehari Rp 960.000 : 6 Rp 160.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Upah tidak kena pajak sehari Rp 150.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Upah sehari yang terutang pajak Rp
10.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Upah satuah terutang pajak<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">6 x Rp 10.000 Rp 60.000<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">PPh Pasal 21 atas upah satuan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">5% x Rp 60.000 = Rp 3.000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l2 level1 lfo22; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">3.<span style="font: 7.0pt "Times New Roman";">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Perhitungan PPh Pasal 21<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Upah borongan sehari<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Rp 150.000 : 10 Rp 150.000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">PTKP sehari Rp 47.667<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Upah borongan sehari terutang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Pajak Rp 102.333<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">Upah borongan terutang pajak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">10 x Rp 102.333 Rp 1.023.330<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">PPh Pasal 21 atas borongan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold;">5% x Rp 1.023.330 Rp 51.167<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif;"><span style="line-height: 24px;"><br /></span></span></div>
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Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com0tag:blogger.com,1999:blog-5181649231209167090.post-45847379006014455432012-10-22T07:24:00.001+07:002012-10-22T07:24:09.932+07:00RPP Membuat jurnal penutupan Akuntasi Perusahaan Dagang<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">RENCANA PELAKSANAAN PEMBELAJARAN</span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">(RPP)</span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sekolah<span style="mso-tab-count: 3;"> </span>: SMAN 2 BANDUNG</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Mata
Pelajaran<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 2;"> </span>: Ekonomi (Akuntansi)</span></div>
<div class="MsoNormal" style="tab-stops: 36.0pt 72.0pt 108.0pt 144.0pt 189.4pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kelas/Semester
<span style="mso-tab-count: 2;"> </span>: XII / 1</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pertemuan
Ke-<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 2;"> </span>:
1 (satu)</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Alokasi
Waktu<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 2;"> </span>:
1X 20 menit</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="margin-left: 144pt; text-align: justify; text-indent: -122.75pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> </span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Standar
Kompetensi</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>:
Memahami penutupan siklus akuntansi perusahaan dagang</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kompetensi Dasar</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>: Membuat jurnal penutupan</span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Indikator<span style="mso-tab-count: 1;"> </span></span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 2;"> </span>:
</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 39.25pt; mso-add-space: auto; mso-list: l3 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Fasih
menjelaskan arti dan fungsi jurnal penutup</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 39.25pt; mso-add-space: auto; mso-list: l3 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Terampil
membuat jurnal penutup</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tujuan Pembelajaran</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>: </span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 39.25pt; mso-add-space: auto; mso-list: l6 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Siswa
fasih menjelaskan arti dan fungsi jurnal penutup</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 39.25pt; mso-add-space: auto; mso-list: l6 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Siswa
terampil membuat jurnal penutup</span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Materi Ajar</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
<span style="mso-tab-count: 2;"> </span>:</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-left: 1.0cm; text-align: justify;">
<b><span lang="EN-US" style="color: #231f20; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jurnal Penutup</span></b></div>
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<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV;">Jurnal penutup adalah jurnal yang dibuat pada akhir
periode setelah penyusunan Neraca Lajur atau Laporan Keuangan. Jurnal penutup
dibuat untuk menutup akun nominal (sementara) seperti a</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">kun
pendapatan, penjualan, pembelian dan beban. Akun nominal atau akun sementara dibuka
untuk menghitung laba/rugi perusahaan selama satu periode. Selain itu jurnal
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penarikan modal selama satu periode akuntansi. Akun prive dan ikhtisar
laba/rugi juga dipindahkan (ditutup) ke akun modal.</span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dengan demikian fungsi jurnal penutup adalah: </span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l5 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menghitung jumlah laba/rugi dari akun pendapatan dan beban.</span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l5 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Memindahkan<span style="mso-spacerun: yes;"> </span>saldo
akun sementara ke akun modal untuk pencatatan periode berikutnya.</span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l5 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menghitung modal akhir periode.</span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="color: #231f20; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sebagaimana yang kita ketahui dalam penyusunan
jurnal penutup pada perusahaan jasa, untuk menyusun jurnal penutup perusahaan
dagang meliputi langkah-langkah sebagai berikut.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l5 level2 lfo2; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: #231f20; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="color: #231f20; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menutup semua akun <b>pendapatan, penjualan,
dan yang terkait dengan penjualan</b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Penjualan<span style="mso-tab-count: 4;"> </span>xxx</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pendapatan<span style="mso-tab-count: 4;"> </span>xxx</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Retur penjualan<span style="mso-tab-count: 4;"> </span>xxx</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Pot. Penjualan<span style="mso-tab-count: 1;"> </span> & pengurangan harga<span style="mso-tab-count: 2;"> </span>xxx</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Beban angkut penjualan<span style="mso-tab-count: 3;"> </span>xxx</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Ikhtisar laba/rugi<span style="mso-tab-count: 4;"> </span>xxx</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l5 level2 lfo2; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="color: #231f20; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menutup semua akun <b>beban,pembelian
dan yang terkait dengan pembelian</b></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #231f20; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ikhtisar laba/rugi<span style="mso-tab-count: 3;"> </span>xxx</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #231f20; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Retur pembelian<span style="mso-tab-count: 3;"> </span>xxx</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #231f20; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pot.Pembelian </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">& pengurangan harga<span style="mso-tab-count: 1;"> </span>xxx</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Pembelian<span style="mso-tab-count: 5;"> </span>xxx</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Beban angkut pembelian<span style="mso-tab-count: 3;"> </span>xxx</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Beban-beban<span style="mso-tab-count: 5;"> </span>xxx</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l5 level2 lfo2; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="color: #231f20; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menutup akun <b>Ikhtisar
Laba/Rugi</b>, untuk akun ini terdapat dua kemungkinan, yaitu:</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 92.15pt; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: #231f20; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="color: #231f20; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jika perusahaan memperoleh laba</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 92.15pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #231f20; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ikhtisar laba/rugi<span style="mso-tab-count: 3;"> </span>xxx</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 92.15pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #231f20; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 2;"> </span>Modal<span style="mso-tab-count: 5;"> </span>xxx</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 92.15pt; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: #231f20; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="color: #231f20; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jika perusahaan menderita rugi</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 92.15pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #231f20; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Modal<span style="mso-tab-count: 4;"> </span>xxx</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 92.15pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 2;"> </span><span style="color: #231f20;">Ikhtisar
laba/rugi<span style="mso-tab-count: 3;"> </span>xxx</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l5 level2 lfo2; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: #231f20; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="color: #231f20; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menutup akun <b>Prive</b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Modal<span style="mso-tab-count: 5;"> </span>xxx</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 108.0pt; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Prive<span style="mso-tab-count: 5;"> </span>xxx</span></div>
<div class="MsoNormal" style="background: white; margin-left: 21.3pt; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
</span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode
Pembelajaran</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-Ceramah</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-Tanya
jawab</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-Pemberian
tugas</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Langkah-langkah Pembelajaran </span></b></div>
<ol start="1" style="margin-top: 0cm;" type="A"><ol start="1" style="margin-top: 0cm;" type="A">
<li class="MsoNormal" style="margin-left: 36.0pt; mso-list: l9 level2 lfo1; tab-stops: list 72.0pt; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kegiatan Awal (3 menit) : </span></b></li>
</ol>
</ol>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Guru
mengkondisikan kesiapan siswa untuk memulai kegiatan pemelajaran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Guru
memberikan apersepsi pada siswa tentang kegiatan akhir dari proses akuntansi</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 108.0pt; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Guru
memberikan tugas yang akan didiskusikan</span></div>
<ol start="1" style="margin-top: 0cm;" type="A"><ol start="2" style="margin-top: 0cm;" type="A">
<li class="MsoNormal" style="margin-left: 36.0pt; mso-list: l9 level2 lfo1; tab-stops: list 72.0pt; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kegiatan Inti (14 menit) : </span></b></li>
</ol>
</ol>
<div class="MsoNormal" style="margin-left: 78.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Eksplorasi</span></b></div>
<div class="MsoListParagraph" style="margin-left: 114.0pt; mso-add-space: auto; mso-list: l1 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bertanya pengetahuan awal dari siswa tentang jurnal penutup</span></div>
<div class="MsoNormal" style="margin-left: 78.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Elaborasi</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 114.0pt; mso-add-space: auto; mso-list: l1 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Siswa melakukan diskusi kelompok untuk membuat jurnal
penutup</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 114.0pt; mso-add-space: auto; mso-list: l1 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Setiap kelompok mempresentasikan hasil diskusinya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 114.0pt; mso-add-space: auto; mso-list: l1 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru mengamati aktivitas dan sikap siswa</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 114.0pt; mso-add-space: auto; mso-list: l1 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru membimbing siswa secara individu atau kelompok</span></div>
<div class="MsoNormal" style="margin-left: 78.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Konfirmasi</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 114.0pt; mso-add-space: auto; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru bertanya tentang hal-hal yang belum diketahui oleh
siswa</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 114.0pt; mso-add-space: auto; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru menjelaskan tentang hal-hal yang belum diketahui oleh
siswa</span></div>
<ol start="1" style="margin-top: 0cm;" type="A"><ol start="3" style="margin-top: 0cm;" type="A">
<li class="MsoNormal" style="margin-left: 36.0pt; mso-list: l9 level2 lfo1; tab-stops: list 72.0pt; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kegiatan Akhir (3 menit) :<span style="mso-tab-count: 1;"> </span></span></b></li>
</ol>
</ol>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 106.9pt; mso-add-space: auto; mso-list: l7 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru dan siswa melakukan refleksi tentang hasil diskusi dan
latihan</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 106.9pt; mso-add-space: auto; mso-list: l7 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Penilaian hasil pekerjaan siswa</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 106.9pt; mso-add-space: auto; mso-list: l7 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pemberian tugas individu</span></div>
<div class="MsoNormal" style="margin-right: -2.85pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-right: -2.85pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Alat/Bahan/Sumber
Belajar</span></b></div>
<div class="MsoNormal" style="margin-right: -2.85pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Referensi
yang relevan pada sumber bahan</span></div>
<div class="MsoNormal" style="margin-right: -2.85pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ritonga,M.T.(2007),
<i style="mso-bidi-font-style: normal;">Ekonomi untuk SMA/MA kelas XII,</i>Phibeta</span></div>
<div class="MsoBodyTextIndent" style="line-height: 150%; margin-right: -4.3pt; text-align: justify;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 150%; margin-bottom: 6.0pt; margin-left: 21.3pt; margin-right: -4.3pt; margin-top: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">Penilaian</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US;"> dan Jenis Tagihan</span></b></div>
<div class="MsoBodyTextIndent" style="line-height: 150%; margin-bottom: 6.0pt; margin-left: 21.3pt; margin-right: -4.3pt; margin-top: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US;">Butir
soal berbentuk uraian (terlampir)</span></div>
<div class="MsoBodyTextIndent" style="line-height: 150%; margin-bottom: 6.0pt; margin-left: 21.3pt; margin-right: -4.3pt; margin-top: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US;">Jenis
Tagihan : </span></div>
</div>
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"><br clear="all" style="mso-break-type: section-break; page-break-before: auto;" />
</span>
<div class="WordSection2">
<div class="MsoBodyTextIndent" style="line-height: 150%; margin-bottom: 6.0pt; margin-left: 21.3pt; margin-right: -4.3pt; margin-top: 0cm; mso-list: l8 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US;">P</span><span style="font-family: "Times New Roman","serif";">ertanyaan
lisan</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US;"></span></div>
<div class="MsoBodyTextIndent" style="line-height: 150%; margin-bottom: 6.0pt; margin-left: 21.3pt; margin-right: -4.3pt; margin-top: 0cm; mso-list: l8 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US;">T</span><span style="font-family: "Times New Roman","serif";">ugas
individu</span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US;"> <span lang="EN-US"></span></span></div>
<div class="MsoBodyTextIndent" style="line-height: 150%; margin-bottom: 6.0pt; margin-left: 21.3pt; margin-right: -4.3pt; margin-top: 0cm; mso-list: l8 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US;">T</span><span style="font-family: "Times New Roman","serif";">ugas
kelompok</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US;"></span></div>
<div class="MsoBodyTextIndent" style="line-height: 150%; margin-bottom: 6.0pt; margin-left: 21.3pt; margin-right: -4.3pt; margin-top: 0cm; mso-list: l8 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-US;">Ulangan harian</span></div>
<div class="MsoBodyTextIndent" style="line-height: 150%; margin-right: -4.3pt; text-align: justify;">
<br /></div>
</div>
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"><br clear="all" style="mso-break-type: section-break; page-break-before: auto;" />
</span>
<div class="MsoNormal" style="margin-left: 10.0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">Bandung, <span style="mso-spacerun: yes;"> </span>Juli
2012</span></div>
<div class="MsoNormal" style="margin-left: 7.1pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">Mengetahui,<span style="mso-tab-count: 7;"> </span>Guru
Mata Pelajaran</span></div>
<div class="MsoNormal" style="margin-left: 7.1pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">Kepala SMAN 2 Bandung</span></div>
<div class="MsoNormal" style="margin-left: 7.1pt; text-align: justify;">
<u><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;"><span style="mso-tab-count: 4;"> </span></span></u><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;"><span style="mso-tab-count: 4;"> </span><u>Erna
Fitriyaningsih</u></span></div>
<div class="MsoNormal" style="margin-left: 7.1pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">NIP<span style="mso-tab-count: 8;"> </span>NIM
0906763</span></div>
<div class="MsoNormal">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Lampiran </span></b></div>
<div class="MsoNormal">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Soal Latihan di Kelas</span></b></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PT ANTARA merupakan sebuah perusahaan
dagang, berikut ini disajikan <span style="mso-spacerun: yes;"> </span>Neraca
lajur sebagian PT ANTARA pada periode 31 Desember 2011</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 9.0pt; line-height: 150%;">PT
ANTARA</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 9.0pt; line-height: 150%;">Neraca
Lajur (Sebagian)</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 9.0pt; line-height: 150%;">periode
31 Desember 2011</span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 4.75pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 571px;">
<tbody>
<tr style="height: 30.75pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid windowtext 1.0pt; height: 30.75pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">No. akun</span></div>
</td>
<td nowrap="nowrap" rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; height: 30.75pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" width="199">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Keterangan</span></div>
</td>
<td colspan="2" style="border-left: none; border: solid windowtext 1.0pt; height: 30.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 86.0pt;" width="115">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Neraca saldo
disesuaikan</span></div>
</td>
<td colspan="2" style="border-left: none; border: solid windowtext 1.0pt; height: 30.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 86.0pt;" width="115">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Laporan laba rugi</span></div>
</td>
<td colspan="2" nowrap="nowrap" style="border-left: none; border: solid windowtext 1.0pt; height: 30.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 86.0pt;" width="115">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Neraca</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 1;">
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">D</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">K</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">D</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">K</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">D</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">K</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 2;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">101</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Kas</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp9.500</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp9.500</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 3;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">102</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Persediaan Barang
dagang</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp10.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp10.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 4;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">103</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Piutang Dagang</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp25.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp25.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 5;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">104</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Asuransi dibayar
dimuka</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp1.800</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp1.800</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 6;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">105</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Perlengkapan</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp33.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp33.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 7;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">111</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Peralatan toko</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp30.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp30.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 8;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">201</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Utang dagang</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp46.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp46.000</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 9;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">301</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Modal Tn. Anta</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp60.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp60.000</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 10;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">302</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Prive Tn. Anta</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp5.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp5.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 11;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">401</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Penjualan</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp76.100</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp76.100</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 12;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">402</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Retur penjualan</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp2.500</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp2.500</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 13;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">403</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Potongan penjualan
& pengurangan harga</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp1.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp1.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 14;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">501</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Pembelian</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp48.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp48.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 15;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">502</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Retur pembelian</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp3.300</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp3.300</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 16;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">503</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Potongan pembelian
& pengurangan harga</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp5.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp5.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 17;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">601</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Beban Gaji</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp15.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp15.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 18;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">602</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Beban Sewa</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp2.100</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp2.100</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 19;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">603</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Beban Iklan</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp5.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp5.000</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 20;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">604</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Beban asuransi</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp2.500</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp2.500</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 21;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp190.400</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp190.400</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp76.100</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp84.400</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp114.300</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp106.000</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 22;">
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57"><br /></td>
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp8.300</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp8.300</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 23; mso-yfti-lastrow: yes;">
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.0pt;" valign="bottom" width="199"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57"><br /></td>
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp84.400</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp84.400</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp114.300</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 43.0pt;" valign="bottom" width="57">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp114.300</span></div>
</td>
</tr>
</tbody></table>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Diminta: </span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Buatlah jurnal<span style="mso-spacerun: yes;"> </span>penutup PT ANTARA Periode 31 Desember 2011</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jawaban:</span></b></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 4.75pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 522px;">
<tbody>
<tr style="height: 15.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="7" nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 391.25pt;" width="522">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">PT ANTARA</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 1;">
<td colspan="7" nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 391.25pt;" width="522">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Jurnal Penutup</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 2;">
<td colspan="7" nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 391.25pt;" width="522">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Per 31 Desember 2011</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 3;">
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.8pt;" valign="bottom" width="36"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 18.8pt;" valign="bottom" width="25"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.25pt;" valign="bottom" width="84"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.3pt;" valign="bottom" width="234"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56"><br /></td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 4;">
<td colspan="2" nowrap="nowrap" style="border-bottom: solid black 1.0pt; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-bottom-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="bottom" width="61">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Tanggal</span></div>
</td>
<td colspan="2" nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: none; border-top: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 238.55pt;" valign="bottom" width="318">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Keterangan</span></div>
</td>
<td nowrap="nowrap" style="border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Ref</span></div>
</td>
<td nowrap="nowrap" style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Debet</span></div>
</td>
<td nowrap="nowrap" style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" width="56">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Kredit</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 5;">
<td nowrap="nowrap" style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.8pt;" width="36">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Des</span></div>
</td>
<td nowrap="nowrap" rowspan="5" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 18.8pt;" valign="top" width="25">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">31</span></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.25pt;" valign="bottom" width="84">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Penjualan</span></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.3pt;" valign="bottom" width="234">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">401</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp76.100</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 6;">
<td nowrap="nowrap" rowspan="18" style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.8pt;" valign="top" width="36">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">2011</span></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.25pt;" valign="bottom" width="84">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.3pt;" valign="bottom" width="234">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Retur Penjualan</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">402</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp2.500</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 7;">
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.25pt;" valign="bottom" width="84">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.3pt;" valign="bottom" width="234">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Pot. Penjualan &
Pengurangan Harga</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">403</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp1.000</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 8;">
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.25pt;" valign="bottom" width="84">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.3pt;" valign="bottom" width="234">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Ikhtisar L/R</span></div>
</td>
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">303</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp72.600</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 9;">
<td colspan="2" nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: none; border-top: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 238.55pt;" valign="bottom" width="318">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Menutup
pendapatan,penjualan,dan yang terkait dengan penjualan (a*)</span></div>
</td>
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: none; border-top: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 10;">
<td nowrap="nowrap" rowspan="9" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 18.8pt;" valign="top" width="25">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">31</span></div>
</td>
<td colspan="2" nowrap="nowrap" style="border: none; height: 15.0pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 238.55pt;" valign="bottom" width="318">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Retur Pembelian</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">502</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp3.300</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 11;">
<td colspan="2" nowrap="nowrap" style="border-right: solid black 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 238.55pt;" valign="bottom" width="318">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Pot. Pembelian &
Pengurangan Harga</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">503</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp5.000</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 12;">
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.25pt;" valign="bottom" width="84">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Ikhtisar L/R</span></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.3pt;" valign="bottom" width="234"><br /></td>
<td nowrap="nowrap" style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">303</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp64.300</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 13;">
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.25pt;" valign="bottom" width="84">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.3pt;" valign="bottom" width="234">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Pembelian</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">501</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp48.000</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 14;">
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.25pt;" valign="bottom" width="84">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.3pt;" valign="bottom" width="234">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Beban Gaji</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">601</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp15.000</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 15;">
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.25pt;" valign="bottom" width="84">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.3pt;" valign="bottom" width="234">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Beban Sewa</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">602</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp2.100</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 16;">
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.25pt;" valign="bottom" width="84">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.3pt;" valign="bottom" width="234">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Beban Iklan</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">603</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp5.000</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 17;">
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.25pt;" valign="bottom" width="84">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.3pt;" valign="bottom" width="234">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Beban Asuransi</span></div>
</td>
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">604</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp2.500</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 18;">
<td colspan="2" nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: none; border-top: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 238.55pt;" valign="bottom" width="318">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Menutup semua akun
beban, pembelian, dan yang terkait dengan pembelian (b*)</span></div>
</td>
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: none; border-top: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 19;">
<td nowrap="nowrap" rowspan="3" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 18.8pt;" valign="top" width="25">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">31</span></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.25pt;" valign="bottom" width="84">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Ikhtisar L/R</span></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.3pt;" valign="bottom" width="234"><br /></td>
<td nowrap="nowrap" style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">303</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp8.300</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 20;">
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.25pt;" valign="bottom" width="84">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.3pt;" valign="bottom" width="234">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Modal Tn. Anta</span></div>
</td>
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">301</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp8.300</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 21;">
<td colspan="5" nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 345.65pt;" valign="bottom" width="461">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Menutup akun Ikhtisar
L/R (Laba) (c*)</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 22;">
<td nowrap="nowrap" rowspan="3" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 18.8pt;" valign="top" width="25">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">31</span></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.25pt;" valign="bottom" width="84">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Modal Tn. Anta</span></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.3pt;" valign="bottom" width="234"><br /></td>
<td nowrap="nowrap" style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">301</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp5.000</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 23;">
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.25pt;" valign="bottom" width="84">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.3pt;" valign="bottom" width="234">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Prive Tn. Anta</span></div>
</td>
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.8pt;" valign="bottom" width="30">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: center;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">302</span></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-right: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.15pt;" valign="bottom" width="56">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Rp5.000</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 24; mso-yfti-lastrow: yes;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.8pt;" width="36">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<br /></div>
</td>
<td colspan="5" nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 345.65pt;" valign="bottom" width="461">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman";">Menutup akun prive
(d*)</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-left: 0cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kriteria
Penilaian</span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 4.75pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 247px;">
<tbody>
<tr style="height: 15.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="3" nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 133.8pt;" valign="bottom" width="178">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Format jurnal penutup =</span></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.15pt;" valign="bottom" width="68">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">10</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 1;">
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 111.6pt;" valign="bottom" width="149">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">a* =</span></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 11.1pt;" valign="bottom" width="15"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 11.1pt;" valign="bottom" width="15"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.15pt;" valign="bottom" width="68">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">20</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 2;">
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 111.6pt;" valign="bottom" width="149">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">b* =</span></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 11.1pt;" valign="bottom" width="15"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 11.1pt;" valign="bottom" width="15"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.15pt;" valign="bottom" width="68">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">30</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 3;">
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 111.6pt;" valign="bottom" width="149">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">c* =</span></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 11.1pt;" valign="bottom" width="15"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 11.1pt;" valign="bottom" width="15"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.15pt;" valign="bottom" width="68">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">20</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 4;">
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 111.6pt;" valign="bottom" width="149">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">d* =</span></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 11.1pt;" valign="bottom" width="15"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 11.1pt;" valign="bottom" width="15"><br /></td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.15pt;" valign="bottom" width="68">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">20</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td colspan="2" nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 122.7pt;" valign="bottom" width="164">
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm;">
<span lang="EN-US" style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Total Nilai</span></div>
</td>
<td nowrap="nowrap" style="height: 15.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 11.1pt;" valign="bottom" width="15"><br /></td>
<td nowrap="nowrap" style="border-top: solid windowtext 1.0pt; border: none; height: 15.0pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.15pt;" valign="bottom" width="68">
<div align="right" class="MsoNormal" style="line-height: normal; margin-left: 0cm; text-align: right;">
<span lang="EN-US" style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">100</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 0cm;">
<br /></div>
<div class="MsoNormal">
<br /></div>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
</span></div>
Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com2tag:blogger.com,1999:blog-5181649231209167090.post-27239959631003724852012-10-16T17:47:00.001+07:002012-10-16T17:47:01.008+07:00Tips dan Trik Melakukan Optimasi SEO pada Blog<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate" style="font-family: inherit; text-align: justify;">
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</span><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-size: small;"> </span><span style="font-size: small;"><b>Tips dan Trik Melakukan Optimasi SEO pada Blog</b> - <span class="stylekoran">C</span>ara terbaik agar artikel blog bisa tampil di halaman pertama hasil pencarian adalah dengan mendaftarkan blog di search engine google dan webmaster bing <b>melakukan optimasi SEO pada blog</b> dan setiap artikel yang ada di dalam blog.<br /><br />
Melakukan </span>
<span style="font-size: small;"><b>optimasi pada blog</b> memerlukan pengeditan kode HTML,
sedangkan melakukan optimasi pada artikel di blog memerlukan pemilihan
keyword yang tepat serta pemasangan keyword yang benar di dalam artikel.<br /><br />
Tanpa melakukan </span>
<span style="font-size: small;"><b>Optimasi SEO pada blog</b>, wajar jika artikel tidak tampil di halaman depan hasil pencarian serach engine. Sebaliknya, setelah melakukan semua <b>Optimasi SEO</b> tapi artikel blog tetap tidak tampil di halaman depan hasil pencarian Search engine, itu namanya takdir. <img alt="blog posts optimasi seo, optimasi seo blog sites, optimasi seo blogs, berita optimasi seo blog baru, seo articles" border="0" height="18" src="http://us.i1.yimg.com/us.yimg.com/i/mesg/emoticons7/4.gif" style="margin-bottom: -7px;" title="" width="18" /><br /></span>
<br />
<div style="color: #0088ff;">
<span style="font-size: small;"><span><b>Cara Optimasi SEO blog dan Artikelnya</b></span></span> </div>
<span style="font-size: small;">
Dengan menggunakan browser <b>Mozilla Firefox</b>, banyak cara yang bisa di lakukan untuk melakukan <b>optimasi SEO </b>pada blog dan artikel di dalamnya. Salah satu cara yang bisa di lakukan adalah dengan menggunakan <span style="color: red;">SEO DOCTOR</span>.<br /><br /><b>SEO Doctor</b></span>
<span style="font-size: small;"> adalah salah satu<b> pengaya / Add Ons Mozilla</b> yang bisa membantu Blogger <b>menganalisa SEO Blog</b> atau artikel di blog atau keduanya. Dengan menggunakan pengaya Seo Doctor, kita akan mengetahui <b>Optimasi SEO</b> yang belum di lakukan sehingga kita bisa mencari cara untuk mengatasinya.<br /><br />
Cara Menggunakan SEO Doctor</span>
<span style="font-size: small;"><br />
Untuk melakukan <b>Optimasi Seo Blog</b> dengan Seo Doctor, syarat
pertama yang harus dipenuhi adalah menggunakan Mozilla Firefox sebagai
browser dalam melakukan aktivitas Blogging. Untuk itu, jika anda belum
punya browser mozilla, download terlebih dahulu mozilla firefox versi
terbaru dengan bahasa Indonesia di : <span style="color: red;">http://www.mozilla.org/id/firefox/fx/</span> lalu instal di komputer anda.<br /><br />
Langkah selanjutnya adalah memasang </span>
<span style="font-size: small;"><b>Add Ons SEO Doctor</b> pada <b>Mozilla Firefox</b>.<br />
Caranya :<br /><br />
1. Klik >>> "</span>
<span style="font-size: small;"><a href="https://addons.mozilla.org/id/firefox/addon/seo-doctor/" rel="nofollow" target="_blank">Pasang Seo Doctor</a>"<br />
2. Klik tombol "<span style="color: red;">Add To Firefox</span>"</span>
<div style="color: red;">
<span style="font-size: small;"><b><br /></b></span></div>
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr style="color: red;"><td style="text-align: center;"><span style="font-size: small;"><b><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqSBNWKnh3L2a5zZRmTMpah6ge3LiRFB9hhnOEIhjzbtQrjj_YTLU2WEkCE5skqx02MIZXJG6NjzQYeQTbQsZuKC2kQG8-oGW9jpqFJk7D_W3J772ACmCqbwwTfFcZiZ2oGiRCWEaAdfkh/s1600/cara+optimasi+seo+blog+dan+artikelnya+%281%29.PNG" style="margin-left: auto; margin-right: auto;"><img alt="blog posts optimasi seo, optimasi seo blog sites, optimasi seo blogs, berita optimasi seo blog baru, seo articles" border="0" height="78" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqSBNWKnh3L2a5zZRmTMpah6ge3LiRFB9hhnOEIhjzbtQrjj_YTLU2WEkCE5skqx02MIZXJG6NjzQYeQTbQsZuKC2kQG8-oGW9jpqFJk7D_W3J772ACmCqbwwTfFcZiZ2oGiRCWEaAdfkh/s320/cara+optimasi+seo+blog+dan+artikelnya+%281%29.PNG" title="www.bloggerbugis.com | Klik gambar untuk memperbesar" width="320" /></a></b></span></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="font-size: small;"><b style="color: red;">Gambar 1</b> : <i><b>Cara Optimasi SEO blog</b></i></span></td></tr>
</tbody></table>
<span style="font-size: small;"><br />
3. Klik tombol "<span style="color: red;">PASANG</span>".<br /></span>
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><span style="font-size: small;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiFxpBFs7W7QtACeB-AhZ5bQbURCIy2Uqi5PgxQdEq1bs0pi9dIrVAsLd584_iOJ89EFRHodNAgj8xlY5dhKOvoaftaoiF9wXcWmuv6Lrplo57tFFIHtuHqcfTINxbI_sh7xR76pEXLwnBU/s1600/cara+optimasi+seo+blog+dan+artikelnya+%25282%2529.PNG" style="margin-left: auto; margin-right: auto;"><img alt="blog posts optimasi seo, optimasi seo blog sites, optimasi seo blogs, berita optimasi seo blog baru, seo articles" border="0" height="219" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiFxpBFs7W7QtACeB-AhZ5bQbURCIy2Uqi5PgxQdEq1bs0pi9dIrVAsLd584_iOJ89EFRHodNAgj8xlY5dhKOvoaftaoiF9wXcWmuv6Lrplo57tFFIHtuHqcfTINxbI_sh7xR76pEXLwnBU/s320/cara+optimasi+seo+blog+dan+artikelnya+%25282%2529.PNG" title="www.bloggerbugis.com | Klik gambar untuk memperbesar" width="320" /></a></span></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="font-size: small;"><b style="color: red;">Gambar 2</b> : <i><b>Cara Optimasi SEO blog</b></i></span></td></tr>
</tbody></table>
<span style="font-size: small;"><br />
4. Restart ( Close lalu buka kembali ) <b>Mozilla Firefox</b>.<br />
5. Tekan tombol <span style="color: red;">CTRL </span>+ <span style="color: red;">Shift </span>+ <span style="color: red;">Huruf A</span> pada keyboard untuk membuka jendela <b>pengaya mozilla</b>. Setelah jendela pengaya terbuka, klik "<span style="color: red;">Ekstensi</span>"<br /></span>
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><span style="font-size: small;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjxWmHS3n6eav5GkylE5B7RwIESN0akDeTXUcherYTErTD2Tl0vghuvB0ovNjCI1wmgiPckCYC9sQJMyiSqEY9w9hfqDOEoRuioJWLyC3SQkWtm_MnGV_Lhn5BT5trSQ2HRtcHuiXr3-R17/s1600/cara+optimasi+seo+blog+dan+artikelnya+%25283%2529.PNG" style="margin-left: auto; margin-right: auto;"><img alt="blog posts optimasi seo, optimasi seo blog sites, optimasi seo blogs, berita optimasi seo blog baru, seo articles" border="0" height="248" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjxWmHS3n6eav5GkylE5B7RwIESN0akDeTXUcherYTErTD2Tl0vghuvB0ovNjCI1wmgiPckCYC9sQJMyiSqEY9w9hfqDOEoRuioJWLyC3SQkWtm_MnGV_Lhn5BT5trSQ2HRtcHuiXr3-R17/s320/cara+optimasi+seo+blog+dan+artikelnya+%25283%2529.PNG" title="www.bloggerbugis.com | Klik gambar untuk memperbesar" width="320" /></a></span></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="font-size: small;"><b style="color: red;">Gambar 3</b> : <i><b>Cara Optimasi SEO blog</b></i></span></td></tr>
</tbody></table>
<span style="font-size: small;"><br />
6. Klik "<span style="color: red;">Pengaturan</span>" yang ada di samping <b>pengaya Seo Doctor</b><br /></span>
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><span style="font-size: small;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjHTg4u9ZY1-yA5LMaKZDNKSPguCOx_45dogWohmZQWGe8jFKRnTshgcTFAvb62JxPwk6bVxFaEfVSe4MCPYiiOlLiFJ9V-84lX5HuEJp3aRdVnlh86xeNovSfIeqn505pUn5WnmDHVxlg4/s1600/cara+optimasi+seo+blog+dan+artikelnya+%25284%2529.PNG" style="margin-left: auto; margin-right: auto;"><img alt="blog posts optimasi seo, optimasi seo blog sites, optimasi seo blogs, berita optimasi seo blog baru, seo articles" border="0" height="37" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjHTg4u9ZY1-yA5LMaKZDNKSPguCOx_45dogWohmZQWGe8jFKRnTshgcTFAvb62JxPwk6bVxFaEfVSe4MCPYiiOlLiFJ9V-84lX5HuEJp3aRdVnlh86xeNovSfIeqn505pUn5WnmDHVxlg4/s400/cara+optimasi+seo+blog+dan+artikelnya+%25284%2529.PNG" title="www.bloggerbugis.com | Klik gambar untuk memperbesar" width="400" /></a></span></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="font-size: small;"><b style="color: red;">Gambar 4</b> : <i><b>Cara Optimasi SEO blog</b></i></span></td></tr>
</tbody></table>
<span style="font-size: small;"><br />
7. Lakukan pengaturan persis seperti gambar di bawah ini lalu klik "<span style="color: red;">OK</span>" ( <i style="color: blue;">klik gambar untuk memperbesar</i> )<br /></span>
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><span style="font-size: small;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgld7lfQH8sPI-DAm5PZQ-vV_C7auD6WiAMB0KKXVQoCv-L633jwyFN5lzNQoFCd4Ms-ZDj-dyNt7LrgAs5okOZu0-SvVOg-tVgjgBPvqkX5NS0j57xEsotyILuLPBhMjcb7EMXn_x86khc/s1600/cara+optimasi+seo+blog+dan+artikelnya+%25285%2529.PNG" style="margin-left: auto; margin-right: auto;"><img alt="blog posts optimasi seo, optimasi seo blog sites, optimasi seo blogs, berita optimasi seo blog baru, seo articles" border="0" height="296" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgld7lfQH8sPI-DAm5PZQ-vV_C7auD6WiAMB0KKXVQoCv-L633jwyFN5lzNQoFCd4Ms-ZDj-dyNt7LrgAs5okOZu0-SvVOg-tVgjgBPvqkX5NS0j57xEsotyILuLPBhMjcb7EMXn_x86khc/s320/cara+optimasi+seo+blog+dan+artikelnya+%25285%2529.PNG" title="www.bloggerbugis.com | Klik gambar untuk memperbesar" width="320" /></a></span></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="font-size: small;"><b style="color: red;">Gambar 5</b> : <i><b>Cara Optimasi SEO blog</b></i></span></td></tr>
</tbody></table>
<span style="font-size: small;"><br />
8. Buka <span style="color: red;">Homepage </span>( halaman Beranda ) blog anda lalu cari <span style="color: red;">gambar bendera</span> yang ada di browser bar.<br /></span>
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><span style="font-size: small;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgYlwdkaY-1NKWlOk9tPUrjEOMeAsk_sVmznAS8HxlZ_4PflfNWz9kju6d38qKzjD0TqUFBC3U5hFzZ-IpjUh-qm9RJVEpNc7PoeZvbdtI-pcNwGZfh-MjZqeuiBLRxjQ-HGKuacICpkctB/s1600/cara+optimasi+seo+blog+dan+artikelnya+%25286%2529.PNG" style="margin-left: auto; margin-right: auto;"><img alt="blog posts optimasi seo, optimasi seo blog sites, optimasi seo blogs, berita optimasi seo blog baru, seo articles" border="0" height="89" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgYlwdkaY-1NKWlOk9tPUrjEOMeAsk_sVmznAS8HxlZ_4PflfNWz9kju6d38qKzjD0TqUFBC3U5hFzZ-IpjUh-qm9RJVEpNc7PoeZvbdtI-pcNwGZfh-MjZqeuiBLRxjQ-HGKuacICpkctB/s320/cara+optimasi+seo+blog+dan+artikelnya+%25286%2529.PNG" title="www.bloggerbugis.com | Klik gambar untuk memperbesar" width="320" /></a></span></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="font-size: small;"><b style="color: red;">Gambar 5</b> : <i><b>Cara Optimasi SEO blog</b></i></span></td></tr>
</tbody></table>
<span style="font-size: small;"><br /></span>
<ul>
<li><span style="font-size: small;">Bendera berwarna <span style="background-color: lime; color: white;">Hijau </span>berarti <b>Optimasi SEO homepage blog</b> sudah sangat bagus</span></li>
<li><span style="font-size: small;">Bendera berwarna <span style="background-color: yellow; color: black;">Kuning </span>berarti ada sedikit masalah atau hanya sekedar peringatan</span></li>
<li><span style="font-size: small;">Bendera berwarna <span style="background-color: red; color: white;">Merah </span>berarti banyak <b>masalah Optimasi SEO di blog</b> anda dan sebaiknya segera perbaiki.</span></li>
</ul>
<span style="font-size: small;"><br />
Lakukan hal yang sama untuk <b>menganalisa Optimasi SEO setiap artikel</b> yang ada di blog yaitu dengan membuka halaman artikel lalu perhatikan warna bendera<b> Pengaya SEO Doctor</b>.</span>
<div style="color: #0088ff;">
<span style="font-size: small;"><br /></span></div>
<div style="color: #0088ff;">
<span style="font-size: small;"><span><b>Mengatasi Masalah Optimasi SEO Blog</b></span></span></div>
<span style="font-size: small;">
Apabila bendera berwarna kuning atau merah berarti ada<b> <a href="http://www.bloggerbugis.com/2012/05/cara-praktis-optimasi-seo-blog.html">Optimasi SEO</a></b>
yang kurang atau bermasalah. Untuk mengetahui optimasi SEO yang
bermasalah tersebut, klik gambar Bendera Seo Doctor. Anda akan melihat <b>analisa SEO</b> kurang lebih seperti gambar di bawah ini :<br /></span>
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><span style="font-size: small;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjY-EZq5AS8_vPCFQvdGerWCsJAsFCdGNF3c57P0_AMkyFK5a5yjr4ewD9_9NGDu5dQ2DjrtbCEZUoxIZC7Vq1XiQU5rUjEMi9ZNqcpUfqDFZU_-rj5CQtYAI-bRhcZsVm_kJsRDwkI5_ka/s1600/cara+optimasi+seo+blog+dan+artikelnya+%25288%2529.PNG" style="margin-left: auto; margin-right: auto;"><img alt="blog posts optimasi seo, optimasi seo blog sites, optimasi seo blogs, berita optimasi seo blog baru, seo articles" border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjY-EZq5AS8_vPCFQvdGerWCsJAsFCdGNF3c57P0_AMkyFK5a5yjr4ewD9_9NGDu5dQ2DjrtbCEZUoxIZC7Vq1XiQU5rUjEMi9ZNqcpUfqDFZU_-rj5CQtYAI-bRhcZsVm_kJsRDwkI5_ka/s320/cara+optimasi+seo+blog+dan+artikelnya+%25288%2529.PNG" title="www.bloggerbugis.com | Klik gambar untuk memperbesar" width="222" /></a></span></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="font-size: small;"><b style="color: red;">Gambar 6</b> : <i><b>Cara Optimasi SEO blog</b></i></span></td></tr>
</tbody></table>
<span style="font-size: small;"><br /><br />
Tanda </span>
<span style="font-size: small;"><span style="color: red;">Silang Merah</span> dan Tanda <span style="color: red;">Petir </span>berwarna kuning adalah <b>optimasi SEO </b>yang kurang atau belum di lakukan. Klik tanda silang atau petir tersebut untuk mengetahui masalah lalu segera perbaiki.<br /><br />
Kekurangan </span>
<span style="font-size: small;"><b>add Ons Seo Doctor</b> adalah tidak mendeteksi penggunaan Heading Dinamis pada blog. Heding Dinamis adalah salah satu cara untuk <b>mengotimasi SEO blog</b>
agar setiap Judul artikel menjadi H1 ( Bukan Judul Blog ). Penjelasan
selengkapnya tentang Heding Dinamis ini akan saya bahas di artikel
berikutnya.<br /><br />
Semoga artikel </span>
<span style="font-size: small;"><b>Cara Praktis Optimasi SEO Blog</b> ini bermanfaat.<br />
Selamat melakukan <a href="http://www.bloggerbugis.com/" target="">analisa SEO</a>...<br />
Happy Blogging...... </span></div>
<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate" style="font-family: inherit; text-align: justify;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-size: small;"><span itemprop="average">Sumber : http://www.bloggerbugis.com/2012/05/cara-praktis-optimasi-seo-blog.html </span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-size: small;"><span itemprop="average">9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
</span></div>
Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com6tag:blogger.com,1999:blog-5181649231209167090.post-7175937779004590662012-10-16T17:39:00.003+07:002012-10-16T17:39:56.316+07:00Cara Mengatasi Kecanduan Internet<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate" style="font-family: inherit;">
<span itemprop="itemreviewed" style="font-size: small;"><data:post .title=".title"></data:post></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-size: small;"> </span><br />
<div style="text-align: justify;">
<span style="font-size: small;">Internet sekarang ini merupakan suatu
alat komunikasi dan media informasi yang tidak asing lagi di telinga
kita. Hampir setiap hari kita mengakses internet untuk mencari informasi
terbaru dan up to date. Inilah salah satu keuntungan internet, kita
bisa mencari informasi apa saja di sini.<br /><br />Mungkin saat ini penggunaan internet sebagian besar di prioritaskan untuk membuka Layanan Jejaring Sosial, seperti <a href="http://www.facebook.com/">Facebook</a>, Friendster, Twitter, Blogging, dan masih banyak lagi.<br /><a href="http://draft.blogger.com/blogger.g?blogID=5181649231209167090" name="more"></a><br /><br />Tidak
hanya kaum muda pun yang bermain di Jejaring Sosial, tapi para
Bisnisman pun banyak yang bermain di Jejaring Sosial. Memang benar-benar
asyik saat sudah Login dan membuka pesan dari teman, Comment dari teman
Jejaring Sosial.<br /><br />Tapi, yang menjadi permasalannya. Jejaring
sosial atau Layanan Internet sekarang ini membuat orang menjadi
kecanduan untuk mengaksesnya. Contohnya saja seorang Bisnisman yang
sedang membuka Facebook lalu ia lupa waktu hingga pekerjaannya pun
terlupakan, Apakah ini tidak membahayakan bagi bisnisnya??<br /><br />Tapi(jiah...tapi
lagi deh.), tenang saja seiring dengan maraknya orang yang kecanduan
internet, dari sisi lain ada sebuah Tool yang bisa mengingatkan kita
kapan kita harus selesai berinternet dan melakukan kegiatan kita
selanjutnya.<br /><br />Tool ini bernama <a href="http://www.keepmeout.com/" style="color: red;">KeepMeOut!</a>.
Yap, tool yang bisa mengatasi masalah kecanduan internet. Prinsip kerja
tool ini adalah akan memperingatkan kita untuk tidak atau berhenti
menggunakan sebuah situs entah itu Jejaring Sosial atau yang lainnya
dalam selang waktu tertentu. Anda tinggal menambahkan URL situs yang
banyak menyita waktu Anda, sehingga dengan ini anda bisa diingatkan dan
tidak mengabaikan pekerjaan Anda yang lebih penting, kemudian layanan
ini akan memberikan sebuah URL yang harus anda pakai untuk mengakses
layanan tersebut.<br /><br />Sebagai contoh, Anda mencoba mengakses situs
Facebook (yang telah anda Bookmark di Layanan KeepMeOut) lebih dari
sekali dalam selang waktu tertentu. misalnya 30 menit, maka KeepMeOut
akan segera memblokir dan mengingatkan kalau Anda harus menunggu 30
menit sebelum dapat kembali ke situs Facebook tersebut.<br /><br />Langsung aja di coba tool ini di <a href="http://www.keepmeout.com/" style="color: red;">KeepMeOut.Com</a></span></div>
<br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-size: small;"><span itemprop="average">9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
</span></div>
Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com0tag:blogger.com,1999:blog-5181649231209167090.post-51513340721938430302012-10-16T17:26:00.002+07:002012-10-16T17:26:43.293+07:00Hobi Cowok yang Banyak Penggemar Wanitanya <div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate" style="font-family: inherit; text-align: justify;">
<span itemprop="itemreviewed" style="font-size: small;"><data:post .title=".title"></data:post></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-size: small;"> </span><br />
<br /><div class="separator" style="clear: both;">
<span style="font-size: small;"><a href="http://2.bp.blogspot.com/-OzJOMhl27q0/UHmHK0ewIUI/AAAAAAAAA6s/o4fU2sTh2hw/s1600/Hobi+Cowok+yang+banyak+penggemar+wanita+nya.jpg" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="320" src="http://2.bp.blogspot.com/-OzJOMhl27q0/UHmHK0ewIUI/AAAAAAAAA6s/o4fU2sTh2hw/s320/Hobi+Cowok+yang+banyak+penggemar+wanita+nya.jpg" width="287" /></a></span></div>
<div>
<span style="font-size: small;">
Setiap cowok pasti mempunyai hobi atau kesenangan yang sesuai dengan
minat masing masing. Terlebih lagi bila kesenangan tersebut bisa
menguntungkan dari sisi uang. Namun pernahkan anda sebagai cowok
memikirkan bahwa ada hobi hobi khusus yang mendapat perhatian lebih dari
kaum wanita? </span></div>
<div>
<span style="font-size: small;"><br /></span></div>
<div>
<span style="font-size: small;">
Jadi apa aja hobi para cowok yang mendapatkan perhatian lebih dari para gadis dan ibu ibu? Ayo kita amati hal hal berikut ini: </span></div>
<div>
<span style="font-size: small;"><br /></span></div>
<div>
<span style="font-size: small;"><b>1. Pemain Basket </b></span></div>
<div>
<span style="font-size: small;">
Tak asing lagi di mata kita. Hampir disetiap pertandingan basket selalu
dipenuhi oleh cewek cewek. Tak peduli itu pertandingan basket sekolah,
kampus ataupun professional sekalipun. Dan bila anda usut lebih jauh,
ternyata mereka tak sekedar untuk mendukung timnya bertanding. Namun
karena ingin melihat idola mereka dari team tertentu.</span></div>
<div>
<span style="font-size: small;"><br /></span></div>
<div>
<span style="font-size: small;"><b>2. Pemain Sepak Bola</b></span> </div>
<div>
<span style="font-size: small;">
Sepak bola adalah cabang olahraga yang di dominasi cowok (walaupun
banyak juga team sepakbola wanita saat ini). Namun bila kita lihat di
pertandingan pertandingan sepakbola luar negeri maka bisa kita lihat
banyak sekali kaum wanita yang datang untuk menonton, bahkan mereka
berdandan nyentrik. Tentunya karena mereka ingin menonton idola mereka
bermain dan menatap wajah sang doi dari jarak dekat dan live. Beberapa
fakta cewek Indonesia menegaskan, bahwa mereka sangat mengagumi wajah
idola mereka seperti irfan bachdim yang tampan dan macho.</span></div>
<div>
<span style="font-size: small;"><br /></span></div>
<div>
<span style="font-size: small;"><b>3. Anak Band </b></span></div>
<div>
<span style="font-size: small;">
Banyak fakta yang membuktikan bahwa cewek sangat menyukai anak band.
Karena, menurut mereka anak band itu adalah salah satu hobi yang bisa
dibilang sangat populer dan mudah terkenal. Dari situlah kaum wanita
banyak mencari ketenaran itu sendiri. Namun, ada juga wanita yang
benar-benar menyukai permainan musik tersebut. berikut adalah urutan
ketenaran dari anak band yang disukai kebanyakan cewek : </span></div>
<ul>
<li><span style="font-size: small;">vokalis </span></li>
<li><span style="font-size: small;">gitaris </span></li>
<li><span style="font-size: small;">drummer </span></li>
<li><span style="font-size: small;">keyboard </span></li>
<li><span style="font-size: small;">bassist </span></li>
</ul>
<div>
<span style="font-size: small;"><b>4. Fotografi </b></span></div>
<div>
<span style="font-size: small;">
fotografi merupakan hobi yang sangat disukai wanita. Coba anda lihat
ditempat tempat wisata, pasti kaum wanitanya sebagian menenteng kamera.
Namun tahukah anda bahwa ternyata banyak wanita wanita cantik menyukai
cowok fotografer karena dia ingin dijadikan modelnya secara gratis!
Hadeuuuuwwww!</span></div>
<div>
<span style="font-size: small;"><br /></span></div>
<div>
<span style="font-size: small;"><b>5. Anak Skate</b></span> </div>
<div>
<span style="font-size: small;">
skate merupakan salah satu hobby yang sedang trending. Kenapa cewek
menyukai cowok skater adalah karena mereka berpikir jika sampai menjadi
pacar seorang skater maka otomatis popularitas si cewek ikut juga
terangkat, apalagi bila cowoknya seorang skater terkenal. </span></div>
<div>
<span style="font-size: small;"><br /></span></div>
<div>
<span style="font-size: small;"><b>6. Break Dance</b></span> </div>
<div>
<span style="font-size: small;">
Tentunya anda semua bisa menduga dengan tepat kenapa banyak sekali cewek
cewek cantik yang menyukai cowok dengan hobi satu ini. Yang pasti
karena style-nya cukup keren, Hip-Hop gitu lhoh!!. Kedua, karena takjub
dengan attraksinya. Terakhir karena di doi jago nge-dance dan populer.</span></div>
<div>
<span style="font-size: small;"><br /></span></div>
<div>
<span style="font-size: small;"><b>7. Penggemar Modifikasi Mobil</b></span> </div>
<div>
<span style="font-size: small;">
Untuk urusan satu ini, banyaklah cewek cewek yang ngantri. Terlebih lagi
bila si cewek sudah dengar kata ‘club mobil’, biasanya langsung
senyum-senyum gak jelas..waspada!!
sebagai ilustrasi, kalian pernah nonton film 2fast 2fourious 1 ampe 5
kan, apa yang kalian liat kalau mereka sedang ngumpul?? bisa anda
simpulkan sendiri deh. </span></div>
<div>
<span style="font-size: small;"><br /></span></div>
<div>
<span style="font-size: small;"><b>8. Fitness</b></span> </div>
<div>
<span style="font-size: small;">
Tidak semua cewek yang suka dengan cowok kekar, hanya terbatas pada
kalangan cewek yang berselera tinggi dan yang suka dengan style sexy.
Kenapa cewek suka cowok fitnes, karena cowok yang fitness itu lebih
terlihat maskulin dan jantan, dapat membuat si cewek merasa aman dan
nyaman. Cewek juga menganggap cowok fitnes itu mandiri, sehat dan
agresif.</span></div>
<div style="background-color: white; border: medium none; color: black; overflow: hidden; text-decoration: none;">
<span style="font-size: small;"><br />Sumber <a href="http://wahw33d.blogspot.com/2012/10/hobi-cowok-yang-banyak-penggemar-wanita.html#ixzz29SMMpHmB" style="color: #003399;">http://wahw33d.blogspot.com/2012/10/hobi-cowok-yang-banyak-penggemar-wanita.html#ixzz29SMMpHmB</a></span></div>
<br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-size: small;"><span itemprop="average">9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
</span></div>
Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com0tag:blogger.com,1999:blog-5181649231209167090.post-73552237810380294322012-10-16T12:40:00.001+07:002012-10-16T12:40:22.100+07:00Jquery Multi Level Menu Horizontal<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhlNymEQgInQvDJUF_zigbFwvPBLdwKD8gL166YD4Nnwyo5sBMr3mOQR3wlSPjHFK0XOhL7Bz3BM5naViQPcnYLH9o6tvkWNwHC1yVlgC5PstW9_4OhQFig6OJBwJMCjkw81kIREB1OsB8/" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="142" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhlNymEQgInQvDJUF_zigbFwvPBLdwKD8gL166YD4Nnwyo5sBMr3mOQR3wlSPjHFK0XOhL7Bz3BM5naViQPcnYLH9o6tvkWNwHC1yVlgC5PstW9_4OhQFig6OJBwJMCjkw81kIREB1OsB8/" width="200" /></a></span></span></div>
<div style="text-align: justify;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">Masih membahas tentang cara membuat menu horizontal atau menu navigasi di blog kita, dan dulu sudah pernah saya memposting tentang cara membuat menu horizontal dan menu vertical di blog ini, namun kali ini saya akan menulis tutorial bagaimana membuat menu horizontal yang lebih canggih dibandingkan yang kemaren yaitu membuat multi level menu atau menu bertingkat.</span></span></div>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">Okkey langsung saja ke cara pembuatanya ya</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">langkah pertama yaitu masuk pada bagian Design lalu Edit HTML</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">Masukkan code dibawah ini dibawah code <head></span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
<blockquote class="tr_bq">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><!--[if lte IE 7]><br /><style type="text/css"><br />html .jqueryslidemenu{height: 1%;} /*Holly Hack for IE7 and below*/<br /></style><br /><![endif]--><br /><script src='http://ajax.googleapis.com/ajax/libs/jquery/1.2.6/jquery.min.js' type='text/javascript'/><br /><script src='http://sites.google.com/site/anasprod/jqueryslidemenu.js' type='text/javascript'/></span></span></blockquote>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">Lalu masukkan CSS dibawah ini diatas code ]]></b:skin></span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">.jqueryslidemenu{<br />font: bold 13px Verdana;<br />background: #800000;<br />width:100%;<br />float:left<br />}<br />.jqueryslidemenu ul{<br />margin: 0;<br />padding: 0;<br />list-style-type: none;<br />}<br />/*Top level list items*/<br />.jqueryslidemenu ul li{<br />position: relative;<br />display: inline;<br />float: left;<br />}<br />/*Top level menu link items style*/<br />.jqueryslidemenu ul li a{<br />display: block;<br />background: #800000; /*background of tabs (default state)*/<br />color: white;<br />padding: 8px 10px;<br />border-right: 1px solid #778;<br />text-decoration: none;<br />}<br />* html .jqueryslidemenu ul li a{ /*IE6 hack to get sub menu links to behave correctly*/<br />display: inline-block;<br />}<br />.jqueryslidemenu ul li a:link, .jqueryslidemenu ul li a:visited{<br />color: white;<br />}<br />.jqueryslidemenu ul li a:hover{<br />background:#B30000; /*tab link background during hover state*/<br />color: white;<br />}<br />/*1st sub level menu*/<br />.jqueryslidemenu ul li ul{<br />position: absolute;<br />left: 0;<br />display: block;<br />visibility: hidden;<br />background:#B30000;<br />}<br />/*Sub level menu list items (undo style from Top level List Items)*/<br />.jqueryslidemenu ul li ul li{<br />display: list-item;<br />float: none;<br />}<br />/*All subsequent sub menu levels vertical offset after 1st level sub menu */<br />.jqueryslidemenu ul li ul li ul{<br />top: 0;<br />}<br />/* Sub level menu links style */<br />.jqueryslidemenu ul li ul li a{<br />font: normal 13px Verdana;<br />width: 160px; /*width of sub menus*/<br />padding: 5px;<br />margin: 0;<br />border-top-width: 0;<br />border-bottom: 1px solid gray;<br />}<br />.jqueryslidemenuz ul li ul li a:hover{ /*sub menus hover style*/<br />background: #eff9ff;<br />color: black;<br />}<br />/* ######### CSS classes applied to down and right arrow images ######### */<br />.downarrowclass{<br />position: absolute;<br />top: 12px;<br />right: 7px;<br />}<br />.rightarrowclass{<br />position: absolute;<br />top: 6px;<br />right: 5px;<br />}<br />#footheader {<br />width: 100%;<br />float:left;<br />margin:0 0 0;<br />padding:0 0 0;<br />position:relative;<br />}</span></span></blockquote>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">Code diatas adalah style dari menu Anda, silahkan edit sesuai kebutuhan Anda.</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">Nah kalau sudah kita menuju kebawah untuk mencari code seperti dibawah ini</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><div id='header-wrapper'><br /><b:section class='header' id='header' maxwidgets='1' showaddelement='no'><br /><b:widget id='Header1' locked='true' title='Bisnis Di Internet (Header)' type='Header'/><br /></b:section><br /></div></span></span></blockquote>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">Perhatikan saja code yang berwarna merah karena code yang berwarna hitam diatas berbeda-beda setiap template</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">lalu taruh code dibawah ini dibawah code yang diatas tadi</span></span><br />
<blockquote class="tr_bq">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><div id='footheader'><br /><b:section class='footheader' id='footheader' preferred='yes'><br /></b:section><br /></div></span></span></blockquote>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="background-color: transparent;">Kalau sudah SAVE</span></span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">Pekerjaan kita belum selesai, langkah selanjutnya yaitu menuju menu "Page Elements"</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">Terlihat pada "Page Elements" muncul tempat gadget baru, lalu klik aja "Add a gadget" dan pilih HTML/JavaScript dan masukkan code dibawah ini.</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
<blockquote class="tr_bq">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><div id="myslidemenu" class="jqueryslidemenu"><br /><ul><br /><li><a href="/">Home</a></li><br /><li><a href="http://sangmerak.blogspot.com">SangMerak</a></li><br /><li><a href="#">Kategori</a><br /><ul><br /><li><a href="#">Sub Kategori 1</a></li><br /><li><a href="#">Sub Kategori 2</a></li><br /></ul><br /></li><br /><li><a href="#">Item 3</a></li><br /><li><a href="#">Folder 2</a><br /><ul><br /><li><a href="#">Sub Item 2.1</a></li><br /><li><a href="#">Folder 2.1</a><br /><ul><br /><li><a href="#">Sub Item 2.1.1</a></li><br /><li><a href="#">Sub Item 2.1.2</a></li><br /><li><a href="#">Folder 3.1.1</a><br /><ul><br /><li><a href="#">Sub Item 3.1.1.1</a></li><br /><li><a href="#">Sub Item 3.1.1.2</a></li><br /></ul><br /></li><br /><li><a href="#">Sub Item 2.1.4</a></li><br /></ul><br /></li><br /></ul><br /></li><br /><li><a href="http://tutorial-jitu.blogspot.com">Tutorial Blog</a></li><br /></ul><br /><br style="clear: left" /><br /></div></span></span></blockquote>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">Nah code diatas adalah code dari widgetnya silahkan di edit sesuai kebutuhan Anda.</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">Kalau sudah silahkan di SAVE deh.</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">Nah semoga tutorial ini bisa bermanfaat bagi Anda dan silahkan tanyakan pada saya lewat komentar jika ada pertanyaan. Miss u all. bye².</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">Sumber : <a href="http://tutorial-jitu.blogspot.com/2010/07/jquery-multi-level-menu-horizontal.html" style="background-color: transparent;">http://tutorial-jitu.blogspot.com/2010/07/jquery-multi-level-menu-horizontal.html</a></span></span><br />
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<span itemprop="itemreviewed"><data:post .title=".title"></data:post></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"> <span itemprop="average">9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
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Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com1tag:blogger.com,1999:blog-5181649231209167090.post-28941213809943944442012-10-16T12:32:00.000+07:002012-10-16T12:32:48.139+07:00Membuat Tepi Gambar Bershadow Dengan CSS 3<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgC1QXsFiaCq26BgAtKWlwjXmbvLajkZVOp03Nop4hyph5kpDpo5TzSL-hFDUh3WS2bK3beKWv7Fb_y-KDsQ2tjEehHw9Dh1nP1LMG6ccykiU-7zOg0eQ3ixarLuREnumXkjsGMpsrse8Y/s400/box-shadow.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="161" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgC1QXsFiaCq26BgAtKWlwjXmbvLajkZVOp03Nop4hyph5kpDpo5TzSL-hFDUh3WS2bK3beKWv7Fb_y-KDsQ2tjEehHw9Dh1nP1LMG6ccykiU-7zOg0eQ3ixarLuREnumXkjsGMpsrse8Y/s200/box-shadow.jpg" width="200" /></a></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><a href="http://tutorial-jitu.blogspot.com/2010/08/membuat-tepi-gambar-bershadow-dengan.html" style="background-color: white; color: #333333; display: inline !important; font-size: 18px; line-height: 25px; text-align: left; text-decoration: none;"><span style="font-family: inherit;"><b>Membuat Tepi Gambar Bershadow Dengan CSS 3</b></span></a>-<b>CSS 3</b> adalah generasi CSS (Cascading Style Sheet) yang ke 3, banyak keunggulan CSS 3 dibandingkan generasi yang sebelumnya, dan sudah mulai digunakan browser-browser, yaitu diantaranya adalah Mozilla Firefox v 3.6 dan Safari V 3, semoga saja browser-browser lainya menyusul untuk mendukung CSS 3.</span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><br /></span></span></div>
<div style="text-align: justify;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Nah sebenarnya topik kita kali ini adalah "Membuat image post blogger berbayang/shadow" dengan menggunakan CSS 3, terlihat seperti gambar di samping kiri. Nah bagaimana caranya? silahkan ikuti langkah-langkah dibawah ini dan buktikan kecanggihan CSS 3.</span></span></div>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Setelah Log In ke blogger pada dashboard masuk pada bagian "Design" lalu ke "Edit HTML"</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">lalu cari code CSS dibawah ini</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><span style="color: red;">.post img {</span></span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><span style="color: red;">- - -</span></span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><span style="color: red;">- - -</span></span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><span style="color: red;">}</span></span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Note : </span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Perhatikan saja code yang berwarna merah diatas, karena garis ( - - - ) yang berwarna hijau adalah definisi CSS yang berbeda-beda setiap template</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Dan kadang code yang berwarna merah ada tambahanya sehingga seperti ini : .post img, table.tr-caption-container {</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Nah kalau sudah ganti code CSS tadi dengan definisi seperti dibawah ini</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">.post img {</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><span style="color: red;">background:#FFFFFF;</span></span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><span style="color: red;">border:1px solid $bordercolor;</span></span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><span style="color: red;">padding: 7px;</span></span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><span style="color: red;">-moz-box-shadow: 1px 1px 5px rgba(0, 0, 0, .5);</span></span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><span style="color: red;">-webkit-box-shadow: 1px 1px 5px rgba(0, 0, 0, .5);</span></span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><span style="color: red;">-goog-ms-box-shadow: 1px 1px 5px rgba(0, 0, 0, .5);</span></span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><span style="color: red;">box-shadow: 1px 1px 5px rgba(0, 0, 0, .5);</span></span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">}</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><br /></span></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Nah yang diganti adalah code CSS yang berwarna hijau saja.</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">kalau sudah lalu SAVE deh, dan lihat hasilnya di browser Mozilla v 3.6, Safari V 3 dan Google Chrome.</span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><span style="background-color: transparent; font-family: inherit;">Sekian semoga bermanfaat. </span></span></span><br />
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<span style="font-family: inherit;"><span itemprop="itemreviewed"><data:post .title=".title"></data:post></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"> <span itemprop="average">9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
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Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com0tag:blogger.com,1999:blog-5181649231209167090.post-2600523368900287992012-10-16T11:15:00.001+07:002012-10-16T11:15:21.605+07:00Cara Memasang Optimasi Template Menjadi SEO Friendly<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
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<a href="http://www.blogger.com/blogger.g?blogID=5181649231209167090" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="http://3.bp.blogspot.com/-jZRVoArg-Xo/T1waAlU2baI/AAAAAAAAD_c/dxHPF7gDs7o/s320/Membuat-Artikel-SEO.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="200" src="http://3.bp.blogspot.com/-jZRVoArg-Xo/T1waAlU2baI/AAAAAAAAD_c/dxHPF7gDs7o/s200/Membuat-Artikel-SEO.png" width="199" /></a></div>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><b>7 Cara Ampuh Optimalisasi SEO Friendly</b> - Membicarakan soal teknik SEO (Search Engine Opitimization) memang tidak ada habisnya. Pada tulisan sebelumnya saya memjelaskan tentang optimalisasi SEO pada judul postingan kali ini saya mencoba untuk menjelaskan tentang 7 cara agar template menjadi SEO friendly. Cara ini saya dapatkan dari salah satu sahabat blogger 7 cara agar template menjadi SEO friendly. Cara ini sudah saya terapkan ke blog saya yang sekarang ini. Langsung saja kita bahas caranya :</span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">1. Page Title</span></span><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">Agar blog kita disukai oleh google yang akan membuat polularitas pengunjung blog kita meningkat kita harus merubah format page title yang standar agar menjadi seperti ini : judul postingan | judul blog sobat dapat merubahnya dengan cara : Edit HTML dan gunakan Ctrl + F untuk mencari code ini : </span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><title><data:blog.pageTitle/></title></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">Kalau sudah dapat codenya hapus dan ganti code tersebut dengan code ini :</span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><b:if cond='data:blog.pageType == "item"'></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><title><data:blog.pageName/> | <data:blog.title/></title></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><b:else/></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><title><data:blog.pageTitle/></title></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"></b:if></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">Atau bisa diganti dengan menambahkan kata kunci dengan menggunakan code ini :</span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><b:if cond='data:blog.pageType == "item"'></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><title><data:blog.pageName/> | <data:blog.title/></title></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><b:else/></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><title><data:blog.pageTitle/> | Kata kunci sobat | Kata kunci sobat </title></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"></b:if></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">Ganti kata kunci dengan keyword sebagai sasaran Kemudian Save Template</span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">2. Meta Keyword dan Deskripsi</span></span><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">Google sebagai mesin pencari sangat menyukai website / blog yang jelas tema dan isi contentnya. Cara ini dapat dilakukan dengan menambahkan meta tag, caranya adalah dengan menambahkan code ini :</span></span><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">Masuk ke Edit HTLM, gunakan Ctrl + F untuk mencari code ini :</span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><b:skin><![CDATA[/*</span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">Kemudian paste code dibawah ini tepat sebelum code <b:skin><![CDATA[/*</span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><b:if cond='data:blog.url == data:blog.homepageUrl'></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><meta name="description" content="Deskripsi Blog anda" /></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><meta name="keywords" content="Kata kunci , kata kunci, kata kunci, kata kunci , kata kunci" /></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"></b:if></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">Kemudian Save Template</span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">3. Memasang Breadcrumbs</span></span><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">Breadcrumbs adalah navigasi yang ada diatas judul postingan, cara membuat breadcrrumbs sekarang sudah banyak dibahas oleh sahabat blogger.</span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">4. Memasang Related Post</span></span><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">Related Post dapat meningkatkan jumlah tanyangan laman artikel blog sobat. Related Post juga sangat bagus untuk SEO. Cara membuat Related Post sekarang juga sudah banyak dibahas oleh sahabat blogger.</span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">5. Mematikan Fungsi Archive (Arsip)</span></span><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">Seperti yang kita ketahui google sangat membenci duplicate content. Jika mengaktifkan fungsi archive dapat di ilustrasikan seperti ini : Jika membuat sebuah blog di blogger.com lalu membuat 3 postingan, 1 postingan dalanm 1 hari. Maka dihalaman homepage akan ada 3 postingan dan sebuah link arsip seperti ini http://nama-blog.blogspot.com/2007_03_01_archive.html. Pada halaman homepage tersebut akan memunculkan 3 postingan yang sama dengan yang dimunculkan di home page. Jadi kesimpulannya 3 buah link yang menuju 3 halaman yang berbeda tetapi memiliki isi content yang sama. Bagi search engine apalagi google hal ini merupakan hal yang sangat serius untuk diperbaiki. Oleh karena itu sebaiknya permasalahan tersebut di non aktifkan dengan cara Klik Tab Setting kemudian pilih Archiving dan pada Archiving frequency rubah menjadi no archive kemudian selesai dan simpan. Jika sobat tidak ingin mematikan fungsi tersebut sobat dapat lakukan dengan cara ini :</span></span><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">Masuk ke Edit HTML, gunakan Ctrl + F untuk mencari code ini : <head></span></span><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">Letakkan code ini : </span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><b:if cond='data:blog.pageType == &quot;archive&quot;'><meta content='noindex' name='robots'/></b:if></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">tepat dibawah code <head>.</span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">6. Menambahkan kode ‘rel=canonical’</span></span><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">Gunanya kita menambahkan ‘rel=canonical’ adalah untuk menghindari konten ganda, karena seperti para master of SEO katakan bahwa google sangat tidak dapat mentolerir sebuah duplicate content alias Copy Paste Content. Caranya masuk ke Edit HTML tambahkan kode berikut setelah kode <head></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><link expr:href='data:blog.url' rel='canonical' /></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">7. Tag Heading</span></span><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">Google sangat menyukai sebuah tulisan atau judul dengan tag H1. Oleh karena itu ubahlah ukuran judul posting sobat dengan tag H1. Caranya cari kode berikut :</span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><b:if cond='data:post.title'></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="color: red; font-family: inherit; font-size: small;"><span itemprop="average"><h3 class='post-title entry-title'></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><b:if cond='data:post.link'></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><a expr:href='data:post.link'><data:post.title/></a></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><b:else/></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><b:if cond='data:post.url'></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><a expr:href='data:post.url'><data:post.title/></a></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><b:else/></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"><data:post.title/></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"></b:if></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"></b:if></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="color: red; font-family: inherit; font-size: small;"><span itemprop="average"></h3></span></span><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average"></b:if></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">Kode yang dicetak tebal (warna merah) dihapus dan ubah dari h3 (atau pada beberapa template menggunakan h2) menjadi h1. Setelah itu tambahkan kode berikut sebelum kode ]]></b:skin></span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">h1.post-title, .post h1 #Blog1 h1, #Blog2 h1 { font-size:1.5em; }</span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">Kemudian Save Template</span></span><br style="font-family: inherit;" /><br style="font-family: inherit;" /><br style="font-family: inherit;" /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-family: inherit; font-size: small;"><span itemprop="average">Itulah 7 cara agar template blog SEO friendly, mudah-mudahan saja informasi ini dapat bermanfaat.</span></span><br /><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"> </span></span><br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
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Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com1tag:blogger.com,1999:blog-5181649231209167090.post-20219725226318973352012-10-16T10:50:00.003+07:002012-10-16T10:50:44.282+07:00Surga Kupu-kupu di Taman Nasional Bantimurung Bulusaraung<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate" style="font-family: inherit; text-align: justify;">
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<a href="http://www.blogger.com/blogger.g?blogID=5181649231209167090" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"></a></div>
<span style="font-size: small;"><a href="http://wahw33d.blogspot.com/2012/10/taman-nasional-bantimurung-bulusaraung-sulawesi-selatan.html"><b>Surga Kupu-kupu di Taman Nasional Bantimurung Bulusaraung </b></a>-
Jika anda sedang mencari kawasan wisata alam yang eksotis, datanglah ke
Taman Nasional Bantimurung Bulusaraung. Objek wisata ini terletak di
Sulawesi Selatan tepatnya di sebelah utara Makassar / Ujung Pandang.
Objek wisata ini berjarak 40 km dari Makassar dan bisa ditempuh dalam
waktu sekitar 1 jam. Dengan cakupan wilayah seluas 43.750 ha, Taman
Nasional ini masuk ke dalam wilayah Kabupaten Pangkajene dan Kabupaten
Maros. Daerah ini telah menjadi kawasan konservasi sejak tahun 2004 lalu
dan dikelola oleh pihak Balai Taman Nasional Bantimurung Bulusaraung.<br /><br />
Sebagai kawasan konservasi, </span>
<span style="font-size: small;"><b>Taman Nasional Bantimurung Bulusaraung</b>
memiliki banyak atraksi menarik, seperti goa, karst, dan penangkaran
kupu-kupu. Jika anda ingin melakukan wisata alam, datanglah ke tempat
ini untuk memenuhi hasrat anda tersebut. Dari berbagai hal yang menjadi
favorit di tempat ini, kupu-kupu adalah daya tarik utamanya. Penemu tempat ini, Wallace mengatakan bahwa <b>Taman Nasional Bantimurung Bulusaraung</b> adalah The Kingdom of Butterfly atau kerajaan kupu-kupu. Anda bisa
menemukan hingga 90 spesies kupu-kupu disini, dan semuanya dilindungi
oleh pemerintah. Yang lebih mengagumkan lagi adalah beberapa spesies
merupakan endemik Sulawesi Selatan dan tidak bisa ditemukan di tempat
lainnya.<br /></span>
<br />
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<span style="font-size: small;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiFSEMXUWUXHV_fzgpGAmPd-UlVnV1qnhcal1ngvjOxlh1KZiZv_fvUCHyu71BEHq_LkSAmDmsRgwW_Q0z-dGJhVIlWn-fK-ntwzXSiE-CKYn3Qj5h8k-LKIFD7SMgHVjt_iyXVcc1hBYA/s1600/Taman+Nasional+Bantimurung+Bulusaraung.jpg" style="margin-left: 1em; margin-right: 1em;"><img alt="Taman Nasional Bantimurung Bulusaraung" border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiFSEMXUWUXHV_fzgpGAmPd-UlVnV1qnhcal1ngvjOxlh1KZiZv_fvUCHyu71BEHq_LkSAmDmsRgwW_Q0z-dGJhVIlWn-fK-ntwzXSiE-CKYn3Qj5h8k-LKIFD7SMgHVjt_iyXVcc1hBYA/s1600/Taman+Nasional+Bantimurung+Bulusaraung.jpg" title="Taman Nasional Bantimurung Bulusaraung" /></a></span></div>
<span style="font-size: small;"><br />
Sebenarnya populasi kupu-kupu dulu sangat banyak di tempat ini,
mencapai 270 spesies. Namun dalam beberapa dekade terakhir
jumlah spesies kupu-kupu tersebut semakin menyusut. .
Salah satu hal yang diperkirakan berkontribusi besar dalam penurunan
jumlah kupu-kupu adalah karena meningkatnya aktivitas manusia
di sekitar tempat tersebut. Berkaca dari hal ini, pemerintah dengan
sigap melakukan perlindungan dan pengembangbiakan kupu-kupu yang tersisa.<br /><br />
Selain terkenal dengan kupu-kupu, daya tarik lain dari </span>
<span style="font-size: small;"><b>Taman Nasional Bantimurung Bulusaraung</b>
adalah air terjunnya. Anda bisa menemukan sebuah air terjun dengan
ketinggian 15 meter yang memiliki pemandangan yang indah. Masih ada
beberapa tempat menarik lain yang bisa anda kunjungi, mari kita bahas
satu per satu. Yang pertama adalah Gunung Bulusaraung. Gunung ini
merupakan tempat pendakian favorit para hiker. Anda tidak perlu takut
naik ke Gunung Bulusaraung karena tidak terlalu tinggi dan jalur pendakiannya
juga tidak terlalu terjal. Dari puncak gununng, anda bisa melihat
pemandangan karst Maros-Pangkep yang sangat indah. Ada 10 pos pendakian
di tempat ini, pos ke-9 adalah rest area yang paling terakhir.<br /></span>
<div class="separator" style="clear: both;">
<span style="font-size: small;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiQ9EMfP1ESt6r9y4lPgd-rJj0vEQpUmlubAfTuhG0kr3D_0bBL3VSoUxCJGzuwb8buos3lteio6t32XlUJEXcAb_LZm8miExlyM1F6Q1RWT-pJw5RGAGAR2w-tpL8fwZA0qcaXBTOIQz4/s1600/Taman+Nasional+Bantimurung+Bulusaraung+2.JPG" style="margin-left: 1em; margin-right: 1em;"><img alt="Taman Nasional Bantimurung Bulusaraung 2" border="0" height="300" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiQ9EMfP1ESt6r9y4lPgd-rJj0vEQpUmlubAfTuhG0kr3D_0bBL3VSoUxCJGzuwb8buos3lteio6t32XlUJEXcAb_LZm8miExlyM1F6Q1RWT-pJw5RGAGAR2w-tpL8fwZA0qcaXBTOIQz4/s400/Taman+Nasional+Bantimurung+Bulusaraung+2.JPG" title="Taman Nasional Bantimurung Bulusaraung 2" width="400" /></a></span></div>
<span style="font-size: small;"><br />
Berikutnya adalah Pattunuang, ini merupakan tempat camping yang sangat
menyenangkan. Berbagai aktivitas seperti panjat tebing dan menjelajahi
gua bisa anda lakukan di tempat ini. Yang tidak kalah menarik adalah
Leang-leang. Jika anda ingin berwisata sejarah, maka ini adalah tempat
yang sangat tepat. Di dalam tempat ini anda bisa menemukan banyak
gua-gua prasejarah dan peninggalan purbakala.<br /><br />
Tempat lain yang bisa anda
kunjungi di </span>
<span style="font-size: small;"><b>Taman Nasional Bantimurung Bulusaraung</b>
adalah Karaenta, merupakan sebuah habitat bagi kera Macaca maura.
Kera-kera ini hidup liar namun mereka akan berkumpul jika dipanggil oleh
pawangnya. Kemudian adalah Leang Lonrong, disini anda bisa menemukan
sungai yang mengalir melalui gua. Selain itu anda juga bisa menyaksikan
vegetasi hutan dan bermacam-macam satwa liar. Ada banyak hal menyenangkan
yang bisa anda lakukan disini, misalnya menyusuri gua, wisata air, dan
tracking. Selain itu ada juga gua dan tebing-tebingnya yang indah.
Banyak gua berornamen unik terdapat di sekitar tempat ini. Selain itu anda
juga bisa melihat karst Maros-Pangkep, salah satu kawasan karst
terpopuler di Indonesia. Karst Maros juga merupakan karst terbesar di dunia dan
nomor dua terindah setelah karst di China.<br /><br />
Untuk masuk ke </span>
<span style="font-size: small;"><b>Taman Nasional Bantimurung Bulusaraung</b>,
anda harus membayar biaya sebesar Rp. 5000,- per entrance. Sedangkan untuk
akomodasi tarifnya beragam, mulai dari puluhan ribu untuk penginapan
sederhana hingga jutaan rupiah untuk penginapan yang mewah.</span><div style="background-color: white; border: medium none; color: black; overflow: hidden; text-decoration: none;">
<span style="font-size: small;"><br />Sumber <a href="http://wahw33d.blogspot.com/2012/10/taman-nasional-bantimurung-bulusaraung-sulawesi-selatan.html#ixzz29QkgAGaP" style="color: #003399;">http://wahw33d.blogspot.com/2012/10/taman-nasional-bantimurung-bulusaraung-sulawesi-selatan.html#ixzz29QkgAGaP</a></span></div>
<br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-size: small;"><span itemprop="average">9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
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Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com1tag:blogger.com,1999:blog-5181649231209167090.post-339268667543189282012-10-16T10:47:00.002+07:002012-10-16T10:47:31.921+07:00Gua Terindah di Dunia<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate" style="font-family: inherit;">
<span itemprop="itemreviewed" style="font-size: small;"><data:post .title=".title"></data:post></span>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-size: small;"> </span><br />
<div style="text-align: justify;">
<span style="font-size: small;">
Anda ingin berpetualang di <u><i><b>Gua Terindah di Dunia</b></i></u>? </span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-size: small;">
Gua merupakan sebuah lorong bentukan alam (bisa juga gua buatan manusia)
di bawah tanah yang bisa dilalui oleh manusia. Pada artikel ini yang
kita maksudkan adalah gua bentukan alam.</span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-size: small;">
Dari jutaan gua yang terdapat di dunia, ada beberapa diantaranya yang
mempunyai keindahan bentukan alam yang sangat luar biasa. Dari sekian
banyak gua indah, ada beberapa diantaranya yang dinobatkan sebagai gua
alami terindah di dunia. Mau tau Gua Terindah di Dunia yang dimaksud?
Simak berikut ini :</span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><b>1. Cave of the Ghost (Venezuela)</b></span></div>
<div class="separator" style="clear: both; text-align: center;">
<span style="font-size: small;"><a href="http://2.bp.blogspot.com/-Ib4vzUUwCUk/UHym2gGxqBI/AAAAAAAAA_c/R1bvWJkSNiQ/s1600/cave+of+ghost.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="244" src="http://2.bp.blogspot.com/-Ib4vzUUwCUk/UHym2gGxqBI/AAAAAAAAA_c/R1bvWJkSNiQ/s320/cave+of+ghost.jpg" width="320" /></a></span></div>
<div class="separator" style="clear: both; text-align: center;">
<span style="font-size: small;"><a href="http://3.bp.blogspot.com/-yLRfw0blVBs/UHynUbKYyLI/AAAAAAAAA_k/uNOmq1Cmrpg/s1600/cave+of+ghost+2.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="302" src="http://3.bp.blogspot.com/-yLRfw0blVBs/UHynUbKYyLI/AAAAAAAAA_k/uNOmq1Cmrpg/s320/cave+of+ghost+2.jpg" width="320" /></a></span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-size: small;">
“Cueva del Fantasma”, nama Spanyol dari “Gua Hantu”. Mempunyai tinggi,
lebar dan luas yang menakjubkan sehingga 2 helikopter pun mampu memasuki
gua ini dan mendarat di samping air terjunnya. Dibawah Air terjun ini
kolam alam juga. bila ada air terjun dan kolam sangat besar didalam gua
tersebut maka bisa anda bayangkan seberapa besar gua itu sendiri. Saat
ditemukan, beberapa peneliti juga mendapati beberapa jenis katak langka
dalam gua berspecies Colostethus.</span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><b>2. Eisriesenwelt Ice Caves (Austria)</b></span></div>
<div class="separator" style="clear: both; text-align: center;">
<span style="font-size: small;"><a href="http://2.bp.blogspot.com/-pio2YzXRuko/UHyn4tjwkFI/AAAAAAAAA_s/WdIpEvk8ESw/s1600/Eisriesenwelt+Ice+Caves.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="282" src="http://2.bp.blogspot.com/-pio2YzXRuko/UHyn4tjwkFI/AAAAAAAAA_s/WdIpEvk8ESw/s320/Eisriesenwelt+Ice+Caves.jpg" width="320" /></a></span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-size: small;">
<b> </b>Kita tahu bahwa diluar sana terdapat banyak sekali gua es, namun
Eisriesenwelt Ice Cave di Austria mungkin adalah yang terbesar.
Terletak di Pegunungan Tennengebirge dekat Salzburg dan membentang
sepanjang 40 kilometer. Di sepanjang gua anda akan menjumpai
langit-langit yang sangat aduhai cantiknya dan tak heran bila gua ini
mendapatkan julukan Mother Nature’s handicraft.</span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><b>3. Waitomo Glowworm Cave (New Zealand)</b></span></div>
<div class="separator" style="clear: both; text-align: center;">
<span style="font-size: small;"><a href="http://4.bp.blogspot.com/-qNpJZSkRrJE/UHyodBXQ4oI/AAAAAAAAA_0/ogvFODFEKPs/s1600/Waitomo+Glowworm+Cave.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="277" src="http://4.bp.blogspot.com/-qNpJZSkRrJE/UHyodBXQ4oI/AAAAAAAAA_0/ogvFODFEKPs/s320/Waitomo+Glowworm+Cave.jpg" width="320" /></a></span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><i>Gua terindah di dunia</i> yang lain adalah Gua Waitomo Glowworm
terletak di sebelah utara pulau New Zealand dan terkenal dengan populasi
glowworm (ulat kelap-kelip) , Arachnocampa luminosa. Ulat-ulat ini
mampu menghasilkan salah satu komoditi dagang Selandia Baru yaitu sutra.
Lihatlah betapa indahnya gua yang gelap ini dihiasi penerangan oleh
ulat-ulat tersebut.</span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><b>4. Majlis al Jinn Cave (Oman)</b></span></div>
<div class="separator" style="clear: both; text-align: center;">
<span style="font-size: small;"><a href="http://2.bp.blogspot.com/-g0Ze0egCOPE/UHypGeXE9QI/AAAAAAAAA_8/n5KW1JOFXcI/s1600/Majlis+al+Jinn+Cave.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="267" src="http://2.bp.blogspot.com/-g0Ze0egCOPE/UHypGeXE9QI/AAAAAAAAA_8/n5KW1JOFXcI/s320/Majlis+al+Jinn+Cave.jpg" width="320" /></a></span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-size: small;">
Majlis al Jinn merupakan gua terluas kedua di dunia. Terletak di dataran
tinggi Selma pada ketinggian 1600 meter dari Kesultanan Oman. Gua ini
ditemukan pada tahun 1983 oleh Don Davidson, seorang geologis yang
datang ke Oman. Davidson dikabarkan meninggal 10 tahun kemudian saat
melakukan pendakian di Pegunungan Andes. Untuk memasuki gua ini kita
harus menggunakan tali. Gua ini mempunyai kedalaman 120 hingga 150
meter.</span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><b>5. Cave of Crystals (Mexico)</b></span></div>
<div class="separator" style="clear: both; text-align: center;">
<span style="font-size: small;"><a href="http://4.bp.blogspot.com/-iLySdOUY9T8/UHyqOLkaX9I/AAAAAAAABAE/UTiGjFAp_7U/s1600/Cave+of+Crystals.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="258" src="http://4.bp.blogspot.com/-iLySdOUY9T8/UHyqOLkaX9I/AAAAAAAABAE/UTiGjFAp_7U/s320/Cave+of+Crystals.jpg" width="320" /></a></span></div>
<div class="separator" style="clear: both; text-align: center;">
<span style="font-size: small;"><a href="http://3.bp.blogspot.com/-NJJRKQSIt28/UHyqUUbk-OI/AAAAAAAABAM/AiZhmPRCVqw/s1600/Cave+of+Crystals+2.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="252" src="http://3.bp.blogspot.com/-NJJRKQSIt28/UHyqUUbk-OI/AAAAAAAABAM/AiZhmPRCVqw/s320/Cave+of+Crystals+2.jpg" width="320" /></a></span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><u>Gua Terindah di Dunia</u> yang terakhir di artikel ini adalah Cave of
Crystal. Ditemukan jauh di dalam sebuah tambang di selatan Chihuahua
Mexico, kristal-kristal ini terbentuk di sebuah gua yang seluruhnya
tertutup karang batu. Sebuah geodesi penuh dengan kristal yang
mengagumkan setinggi pohon cemara, dan pada beberapa tempat
sekelilingnya kristal tersebut ada yang berwarna sebening emas dan perak
dengan berbagai rupa dan bentuk yang luar biasa. </span></div>
<div style="text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-size: small;">
Silahkan berpetualang di <i><u>Gua Terindah Di Dunia</u></i></span></div>
<div style="background-color: white; border: medium none; color: black; overflow: hidden; text-align: left; text-decoration: none;">
<span style="font-size: small;"><br />Sumber <a href="http://wahw33d.blogspot.com/2012/10/gua-terindah-di-dunia.html#ixzz29Qjv7FfE" style="color: #003399;">http://wahw33d.blogspot.com/2012/10/gua-terindah-di-dunia.html#ixzz29Qjv7FfE</a></span></div>
<br />
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating" style="font-size: small;"><span itemprop="average">9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
</span></div>
Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com0tag:blogger.com,1999:blog-5181649231209167090.post-47561958134849161372012-10-16T06:46:00.002+07:002013-03-05T19:46:24.206+07:00Cara Memasang Meta Tag SEO Friendly<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhd1E5WYLsaw4Y46qRcMtvO-tzKlxxSFzoezJKp0Q7BUOBnNXKMeRGJhVCnpDcrCgfP8Qz53EFnvfTww_QqQ7CjrS997xQAKf8wyZ3w1tS92seP1HJosDyVqx3INvFFQdrF0hgNmZsk2hWu/s400/postingan+seo+friendly.jpeg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhd1E5WYLsaw4Y46qRcMtvO-tzKlxxSFzoezJKp0Q7BUOBnNXKMeRGJhVCnpDcrCgfP8Qz53EFnvfTww_QqQ7CjrS997xQAKf8wyZ3w1tS92seP1HJosDyVqx3INvFFQdrF0hgNmZsk2hWu/s200/postingan+seo+friendly.jpeg" width="200" /></a></div>
<span itemprop="itemreviewed"><data:post .title=".title"><b>Cara Memasang Meta Tag SEO Friendly</b> - Hallo sobat blogger, kali ini saya akan membahas tips seo tentang <b>Cara Memasang Meta Tag SEO Friendly</b>. Banyak cara untuk membuat blog kita terindex oleh search engine, terutama memasang <b>Meta Tag pada blo</b>g. Mungkin anda sudah tahu dan sudah memasang Meta Tag pada blog anda, tapi sebaiknya anda memperbaiki dan memasang <b>Meta Tag yang lebih SEO Friendly </b>agar cepat terindex oleh mesin pencari. </data:post></span><br />
<span itemprop="itemreviewed"><data:post .title=".title"></data:post></span><span itemprop="itemreviewed"><data:post .title=".title"><br />Meta Tag SEO Friendly <br /><br />Berikut <b>Cara Memasang Meta Tag SEO Friendly</b> :<br /><br />1. Silahkan login ke blogger anda.<br />2. Pilih Rancangan <br />3. Klik Edit HTML, kemudian klik "lanjutkan"<br />4. Centang "Expand Template Widget"<br />5. Cari kode <b:include data='blog' name='all-head-content'/><br />6. Kemudian copy kode dibawah ini tepat dibawah kode tadi.<br /><br /><b:if cond='data:blog.url == data:blog.homepageUrl'><br /><title><data:blog.pageTitle/></title><br /><meta content='<span style="color: red;">Isikan dengan Keterangan blog anda</span>' name='DESCRIPTION'/><br /><meta content='<span style="color: red;">Isikan dengan Kata kunci blog anda</span>' name='KEYWORDS'/> </b:if><br /><b:if cond='data:blog.pageType == &quot;item&quot;'><br /><title><data:blog.pageName/></title><br /><meta expr:content='data:blog.pageName + &quot;, &quot; + data:blog.title + &quot;, &quot; + data:blog.pageName' name='Description'/><br /><meta expr:content='data:blog.pageName + &quot;, &quot; + data:blog.title + &quot;, &quot; + data:blog.pageName' name='Keywords'/><br /></b:if><br /><meta content='index, follow' name='robots'/><br /><meta content='Nama admin Blog' name='author'/><br /><meta content='Nama Blog anda' name='copyright'/><br /><meta content='1 days' name='revisit-after'/><br /><meta content='id' name='language'/><br /><meta content='id' name='geo.country'/><br /><meta content='Indonesia' name='geo.placename'/><br /><meta content='all-language' http-equiv='Content-Language'/><br /><meta content='global' name='Distribution'/><br /><meta content='global' name='target'/><br /><meta content='Indonesia' name='geo.country'/><br /><meta content='all' name='robots'/><br /><meta content='all' name='googlebot'/><br /><meta content='all' name='msnbot'/><br /><meta content='all' name='Googlebot-Image'/><br /><meta content='all' name='Slurp'/><br /><meta content='all' name='ZyBorg'/><br /><meta content='all' name='Scooter'/><br /><meta content='ALL' name='spiders'/><br /><meta content='text/html; charset=UTF-8' http-equiv='Content-Type'/><br /><meta content='true' name='MSSmartTagsPreventParsing'/><br /><meta content='blogger' name='generator'/><br /><meta content='general' name='rating'/><br /><meta content='never' name='Expires'/><br /><br />Keterangan : Silahkan ganti kode yang berwarna merah sesuai dengan data pada blog anda.<br /><br />7. Klik Simpan Template.<br /><br />Demikian postingan saya tentang <b>Cara Memasang Meta Tag SEO Friendly</b><br /><br />Terima kasih, Semoga bermanfaat<br /><br />Sumber : http://tutorial-blogz.blogspot.com/2012/10/cara-memasang-meta-tag-seo-friendly.html#ixzz29Pk5euuT</data:post></span><br />
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average">9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
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Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com0tag:blogger.com,1999:blog-5181649231209167090.post-26551674828846550602012-10-15T13:08:00.003+07:002012-10-15T13:08:51.357+07:005 Tips Penting Jika Sakit saat Liburan<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"></span></span><br />
<div class="MsoNormal" style="background-color: white; text-align: justify;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgsstbERtuOtpdxOvwFP0KvbU-OmzcrX9DZHlmbFAEWSH0LgjtLz_MF4mlWT8d8l9qggCcojankACnAyAiw7lHY7nZGZo8NuEv7EMpBPA7Q5dJQWRCw0uKWNk-B2mNrmJ9g19NgrA2I4es/s1600/5+Tips+Penting+Jika+Sakit+saat+Liburan.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img alt="5 Tips Penting Jika Sakit saat Liburan" border="0" height="112" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgsstbERtuOtpdxOvwFP0KvbU-OmzcrX9DZHlmbFAEWSH0LgjtLz_MF4mlWT8d8l9qggCcojankACnAyAiw7lHY7nZGZo8NuEv7EMpBPA7Q5dJQWRCw0uKWNk-B2mNrmJ9g19NgrA2I4es/s200/5+Tips+Penting+Jika+Sakit+saat+Liburan.jpg" style="border-bottom-width: 0px; border-left-width: 0px; border-right-width: 0px; border-top-width: 0px;" title="5 Tips Penting Jika Sakit saat Liburan" width="200" /></a><span style="font-family: inherit;">Liburan adalah momen indah yang selalu membuat kita bersemangat. Tak jarang orang melakukan persiapan besar-besaran sebelum berlibur ke sebuah tempat. Ini terjadi karena momen liburan tidak datang setiap hari, dan biasanya waktu liburan cukup singkat. Berlibur ke luar negeri atau di dalam negeri memang asyik, namun bagaimana jika anda <b>sakit saat liburan</b>? Tentu sudah tidak asik lagi. Semua rencana yang sudah disusun matang bisa kacau balau jika kita <i>sakit saat liburan</i>.</span><span style="font-family: inherit;">Agar <u>tidak sakit saat liburan</u>, tindakan preventif memang penting, misalnya menjaga pola makan sejak beberapa hari sebelum keberangkatan, melakukan olahraga secara rutin, dsb. Namun yang namanya sakit datangnya tidak bisa ditebak. Walaupun kita sudah mempersiapkan diri agar tidak sakit saat liburan, namun faktanya sakit bisa datang tanpa diundang. Nah bagi anda yang tiba-tiba mengalami sakit saat liburan, silakan mengikuti beberapa tips berikut ini:<br /></span><h3 style="margin-bottom: 5px; margin-left: 0px; margin-right: 0px; margin-top: 5px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<span style="font-family: inherit; font-size: small;">1. Perbanyak minum air putih </span></h3>
<span style="font-family: inherit;">Minum air putih saat sakit memang penting, terutama agar tubuh tidak mengalami dehidrasi. Jika anda merasa akan sakit, maka segera minum air putih yang banyak. Selain itu anda juga sebaiknya tidak menunda-nunda jika ingin buang air kecil. Usahakan agar meminum air putih, bukan minuman kemasan yang justru bisa memperparah sakit anda.<br /></span><h3 style="margin-bottom: 5px; margin-left: 0px; margin-right: 0px; margin-top: 5px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<span style="font-family: inherit; font-size: small;">2. jaga pola makan</span></h3>
</span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: inherit;">Apakah anda memiliki penyakit serius sebelumnya? Mungkin anda sedang dalam masa pengobatan dan diharuskan untuk menjaga pola makan. Godaan di tempat liburan biasanya sangat tinggi. Disana anda akan menemukan berbagai makanan yang akan meningkatkan nafsu makan anda. namun jika anda sedang dalam masa pengobatan dan memiliki pantangan makan makanan tertentu, maka jangan makan. Jangan hanya karena anda di luar pengawasan dokter atau keluarga anda jadi merasa bebas untuk makan apapun. Jika anda sudah berhasil menjaga pola makan, mungkin sakit anda akan segera sembuh.<br /></span><h3 style="margin-bottom: 5px; margin-left: 0px; margin-right: 0px; margin-top: 5px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<span style="font-family: inherit; font-size: small;">3. Makan vitamin dan obat-obatan</span></h3>
<span style="font-family: inherit;">Minum obat-obatan adalah hal pertama yang perlu anda lakukan <b>jika sakit saat liburan</b>. Silakan minum obat sesuai dengan sakit yang anda alami. Jika ada mengalami demam, anda bisa meminum sirup paracetamol, sedangkan jika anda batuk silakan anda minum sirup obat batuk. Karena hal inilah kita sering disarankan untuk membawa kotak P3K dan obat-obatan ringan saat liburan. Jika anda liburan ke luar negeri dan mencari obat-obatan disana, mungkin anda akan menemui kesulitan.<br /><br />Yang pertama adalah karena faktor bahasa, dan yang kedua adalah karena obat-obat tersebut belum tentu cocok dengan anda. Oleh sebab itu lebih baik anda membawa sendiri obat-obatan tersebut dari rumah. Selain obat-obatan, anda juga bisa meminum suplemen dan vitamin. Beberapa orang memang mampu mendapatkan energi kembali dari suplemen. Jika suplemen memang sudah menjadi bagian dari hari-hari anda, jangan lupa untuk membawanya saat liburan.<br /></span><h3 style="margin-bottom: 5px; margin-left: 0px; margin-right: 0px; margin-top: 5px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<span style="font-family: inherit; font-size: small;">4. Datang ke klinik atau dokter</span></h3>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: inherit;">Tips penting lain jika <b>sakit saat liburan </b>adalah datang ke klinik atau dokter. Terkadang penyakit menjadi semakin parah walaupun sudah berusaha kita obati. Jika hal seperti ini terjadi kepada anda, segeralah menuju klinik atau dokter terdekat. Mungkin anda memiliki penyakit lain yang belum terdeteksi sebelumnya. Sakit saat liburan bisa menimpa siapa saja. Dan sakit tidak selalu demam atau batuk. Jika anda suka berwisata ke daerah hutan, mungkin anda digigit oleh nyamuk pembawa penyakit. Intinya anda harus tetap waspada terhadap berbagai gejala penyakit yang anda rasakan. Jangan pernah menganggap remeh sehingga tidak memeriksakannya ke dokter. Jika anda memiliki asuransi internasional, maka anda bisa menggunakannya di saat-saat penting seperti ini.<br /></span><h3 style="margin-bottom: 5px; margin-left: 0px; margin-right: 0px; margin-top: 5px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<span style="font-family: inherit; font-size: small;">5. Memperbanyak istirahat</span></h3>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: inherit;">Istirahat adalah hal yang sangat penting anda lakukan jika <b>sakit saat liburan</b>. Istirahat adalah kunci kesembuhan berbagai penyakit, dari yang ringan hingga berat. Jika anda merasakan gejala demam sebelum keberangkatan, maka anda sebaiknya beristirahat di dalam pesawat. Jika anda merasakan sakit saat tiba di tempat liburan, maka anda sebaiknya beristirahat sebelum melakukan berbagai aktivitas. Intinya manfaatkan waktu sebaik-baiknya untuk beristirahat.<br /></span><h3 style="margin-bottom: 5px; margin-left: 0px; margin-right: 0px; margin-top: 5px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">
<span style="font-family: inherit; font-size: small;">6. Tidak memaksakan diri mengikuti agenda perjalanan</span></h3>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: inherit;">Jika anda memakai agen travel untuk merancang perjalanan anda, maka itinerary atau rencana perjalanan merupakan agenda wajib. Anda biasanya berkeliling sendiri atau dalam grup kecil atau besar. Namun hal ini bukanlah sebuah keharusan. Anda yang membayar jasa tur tersebut, jadi anda memiliki hak untuk tidak ikut jika mengalami sakit. Diskusikan kembali dengan agen perjalanan anda solusi terbaik untuk masalah anda. Anda tentu tidak ingin semua waktu liburan anda dihabiskan di tempat tidur. Jadi silakan anda atur kembali agenda perjalanan tersebut. Nah, itu adalah <b>5 Tips Penting Jika Sakit saat Liburan</b>. Semoga bisa membantu.</span></span></span></div>
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="background-color: white; font-size: 16px; text-align: left;"><br /><br /><span style="font-family: inherit;">Sumber <a href="http://wahw33d.blogspot.com/2012/10/5-tips-penting-jika-sakit-saat-liburan.html#ixzz29LSqDViM" style="color: #003399; font-weight: bold; text-decoration: none;">http://wahw33d.blogspot.com/2012/10/5-tips-penting-jika-sakit-saat-liburan.html#ixzz29LSqDViM</a></span></span>
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Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com0tag:blogger.com,1999:blog-5181649231209167090.post-31009567548495324602012-10-15T13:03:00.001+07:002012-10-15T13:03:23.086+07:00Tarif Listrik Siap ‘Setrum’ Rakyat<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"></span></span><br />
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: center; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><em style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;"><span style="font-family: inherit;">Masyarakat perlu bersiap-siap menanggung kenaikan tarif dasar listrik ini yang rencananya akan terus naik hingga akhir tahun.</span></em></span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><a href="http://mediaumat.com/images/2012/juni/467577434p.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="http://mediaumat.com/images/2012/juni/467577434p.jpg" /></a></span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: inherit;">Pemerintah sepertinya tidak bosan-bosan membebani rakyat. Setelah berencana membatasi konsumsi bahan bakar minyak (BBM), pemerintah sudah berniat menaikkan tarif dasar listrik (TDL) sebesar 10 persen mulai Mei 2012. Kenaikan tersebut berlaku untuk pelanggan di atas 450 volt amper.</span></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: inherit;">Berdasarkan APBN Perubahan, pemerintah memang akan menaikkan TDL listrik secara bertahap. Alasan pemerintah kenaikan TDL tak berbeda jauh ketika pemerintah berkeinginan menaikkan BBM subsidi yakni beban subsidi semakin berat.</span></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: inherit;">Berdasarkan APBN Perubahan 2012, pemerintah mengalokasikan subsidi listrik sebesar Rp 45 trilyun. Angka ini teRp angkas dari APBN P 2011 yang mencapai Rp 65,6 trilyun. Asumsi perhitungan subsidi didasarkan nilai tukar dolar sebesar Rp 8.800, harga minyak mentah sekitar 90 dolar AS/barel, penjualan listrik sebanyak 173, Twh, susut jaringan 8,5 persen dan tercapainya bauran energi.</span></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: inherit;">Karena itu guna menutupi subsidi listrik yang turun hingga Rp 20 trilyun, pemerintah kemudian berencana menaikkan tarif dasar ‘setrum’ ini. Jika tidak ada kenaikan TDL, beban subsidi akan membengkak sekitar Rp 8,9 trilyun.</span></span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: inherit;">Alasan lain dari pemerintah untuk mendukung rencana kenaikan TDL adalah harga TDL di Indonesia masih yang termurah ketimbang negara-negara tetangga. TDL Indonesia hanya, Rp 632/Kwh, sedangkan Singapura mencapai Rp 1.453/Kwh, Vietnam Rp 1.149/Kwh, Malaysia Rp 829/Kwh, Thailand Rp 782/Kwh.</span></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: inherit;">Untuk mendukung hasrat menaikkan TDL, pemerintah kemudian ‘membayar’ konsorsium perguruan tinggi untuk melakukan kajian. Dari hasil tersebut tiga perguruan tinggi yakni UI, UGM dan UNPAD telah merestui jika pemerintah menaikkan TDL sebesar 10 persen.</span></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: inherit;">Alasannya, kenaikan sebesar itu tidak berpengaruh secara signifikan terhadap daya saing industri, termasuk usaha mikro kecil dan menengah yang meliputi 90 persen dari jumlah industri tidak teRp engaruh kenaikan TDL. Padahal kenaikan TDL tersebut bukan hanya berpengaruh pada industri, tapi juga di tingkat rumah tangga.</span></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: inherit;">Bahkan pemerintah sudah menyiapkan beberapa opsi. <em style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Pertama, </em>opsi kenaikan TDL 10 persen bagi semua golongan pelanggan listrik, kecuali golongan pelanggan 450 VA. <em style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Kedua</em>, tarif golongan pelanggan 450 VA dan 900 VA tidak naik sampai batas pemakaian listrik 60 kWh per bulan. Setelah pemakaian listrik 60 kWh, maka akan terkena kenaikan tarif listrik. Pemerintah juga mengusulkan kenaikan TDL secara bertahap. Pada Mei-Juli naik 3 persen, Agustus-Oktober kembali naik 3 persen dan November-Desember naik 3 persen.</span></span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><strong style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;"><span style="font-family: inherit;">Tunda, Bukan Tak Naik</span></strong></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: inherit;">Meski kemudian pemerintah dan DPR RI sepakat menunda rencana kenaikan TDL untuk tahun anggaran 2012, bukan berarti tarif setrum batal naik. Sebab, pemerintah bisa sewaktu-waktu menaikan tarif setrum tersebut. Ini tampak dari pernyataan pemerintah yang disampaikan Menteri Energi dan Sumber Daya Mineral (ESDM), Jero Wacik usai rapat kerja dengan DPR.</span></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: inherit;">Menteri yang baru saja ditinggal wakil menterinya itu mengatakan, jika situasi akibat kenaikan bahan bakar minyak (BBM) sudah mereda dan harga minyak mentah Indonesia (ICP) agak melandai, kemungkinan opsi kenaikan TDL kembali dipikirkan. “Kira-kira kalau nanti situasi sudah stabil akan dibahas lagi oleh pemerintah dan DPR,” ungkapnya.</span></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: inherit;">Persoalan kelistrikan di Indonesia, bukan hanya minimnya pasokan listrik, tapi juga problem biaya produksi listrik kelewat mahal. Penyebabnya adalah masalah inefisiensi dan mahalnya biaya pokok produksi (BPP) listrik. Mahalnya BPP terjadi lantaran pembangkit PLN masih menggunakan BBM. Akibatnya kenaikan harga BBM akan mendongkrak naiknya biaya produksi listrik. Selisih harga jual listrik ke masyarakat itu yang kini dianggap menjadi beban subsidi pemerintah.</span></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: inherit;">Padahal jika pemerintah, termasuk PLN mau kreatif dan berniat serius, maka pembangkit listrik yang selama ini digerakkan BBM bisa diganti dengan gas atau batubara. Dua bahan bakar tersebut harganya jauh lebih murah ketimbang BBM, sehingga BPP listrik akan teRp angkas. Selanjutnya, pemerintah bisa menetapkan TDL lebih murah kepada rakyat.</span></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average"><span style="font-family: inherit;">Jadi meski pemerintah menunda kenaikan TDL, rakyat jangan bernafas lega dulu. Sebab sewaktu-waktu, rakyat harus siap-siap ‘tersengat setrum’ listrik.[] <strong style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">joe lian</strong></span></span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"> <span itemprop="average">9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
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Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com0tag:blogger.com,1999:blog-5181649231209167090.post-87316865649295384582012-10-15T13:00:00.001+07:002012-10-15T13:00:37.865+07:00Negeriku Hidup dari Pajak<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><em style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Pajak dibebankan kepada seluruh rakyat, namun penggunaannya tak jelas.</em></span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><a href="http://mediaumat.com/images/edisi-036/tax_return_image.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="http://mediaumat.com/images/edisi-036/tax_return_image.jpg" /></a></span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Indonesia boleh bangga sebagai negara yang mempunyai kekayaan alam cukup besar. Di daratan maupun, potensi sumberdaya alam dari tambang, potensi hasil pertanian dan perikanan laksana ’surga dunia’. Apalagi posisi Indonesia sangat strategis. Letaknya di antara dua benua dan dua samudera.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Dengan seluruh potensi yang ada itu, Indonesia harusnya menjadi negara yang sangat kaya. Sayangnya kekayaan sumber daya alam itu tak menjadikan Indonesia sebagai negara besar. Sebaliknya bangsa Indonesia menghadapi masalah besar yaitu kemiskinan.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Data Badan Pusat Statistik (BPS) jumlahnya mencapai 18,5 juta rumah tangga miskin (RTM). Kalkulasinya, jika setiap RTM ada empat orang jiwa (bapak, ibu dan dua orang anak), maka total penduduk miskin Indonesia mencapai 74 juta jiwa. Artinya hampir 30 persen penduduk Indonesia berada dalam garis kemiskinan.</span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Padahal perhitungan angka garis kemiskinan itu berdasarkan pendapatan sekitar Rp 160 ribu/bulan. Bagaimana jika angka garis kemiskinan itu dinaikkan menjadi Rp 300 ribu/bulan? Jawabnya sudah pasti jumlah RTM bakal makin melonjak. Sungguh fakta yang sangat ironis.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Lebih ironisnya lagi, untuk menjalankan pemerintahan, bangsa Indonesia justru mengandalkan anggaran dari pajak. Lihat saja, dalam APBN 2010, pemerintah menargetkan pendapatan negara sebesar Rp 949,7 trilyun naik sebanyak Rp 38,2 trilyun dari usul RAPBN 2010 Rp 911,5 trilyun. Perubahan tersebut lantaran berubahnya asumsi pertumbuhan ekonomi dari 5 persen dalam RAPBN 2010 menjadi 5,5 persen.</span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Jumlah pendapatan itu berasal dari penerimaan perpajakan sebanyak Rp742,7 trilyun naik Rp 13,6 trilyun dari RAPBN 2010 sebesar Rp 729,2 trilyun. Sedangkan Penerimaan Negara Bukan Pajak (PNBP) sebanyak Rp 205,4 trilyun dan penerimaan dari hibah sebanyak Rp1.506,8 miliar. Artinya hampir 70 persen sumber APBN berasal dari pajak.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Pajak-pajak tersebut berasal dari pajak penghasilan (PPh Non Migas dan PPh Migas), Pajak pertambahan nilai, pajak bumi dan bangunan, BPHTB, pajak lainnya dan cukai. Selain itu juga pajak dari perdagangan internasional yaitu bea masuk dan bea keluar.</span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><strong style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Semua Kena Pajak</strong></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Konsekuensi dari target APBN yang mengandalkan pajak membuat segala aktifitas akan terkena pajak. Dampaknya membuat ekonomi biaya tinggi. Bagi kalangan pengusaha yang produknya terkena pajak tidak akan mau repot. Mereka akan membebankan tambahan biaya tersebut ke dalam harga produk yang dijualnya. Pada akhirnya, pajak kini menjadi komponen harga dalam sebuah produk dan jasa. Akibatnya semua beban pajak akan lari dan ditanggung rakyat.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Sayangnya penerimaan pajak yang sangat besar itu tak pernah jelas arahnya. Padahal pemerintah harusnya bisa memanfaatkan penerimaan pajak yang sangat besar itu untuk membayar utang dan menggerakkan perekonomian rakyat.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Yang terjadi justru penerimaan pajak yang sangat besar itu untuk memberikan stimulus pada pengusaha besar. Kasus paling hangat adalah ketika Lembaga Penjamin Simpanan (LPS) memberikan likuiditas Rp 6,7 trilyun untuk Bank Century. Bahkan yang membuat geger rakyat adalah ketika terungkap seorang pegawai pajak bernama Gayus bisa mengemplang dana pajak hingga Rp 28 milyar. Padahal banyak kasus penggelapan pajak yang tak pernah terungkap.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Terlihat bagaimana rasa ketidakadilan makin nyata. Di satu sisi pemerintah terus menggenjot penerimaan pajak, tapi penggunaan penerimaan negara itu justru untuk menstimulus pengusaha besar. Di sisi lain pemerintah justru memangkas anggaran subsidi untuk rakyat.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Dalam RAPBN 2010, pemerintah hanya mengalokasi anggaran subsidi pada 2010 sebesar Rp 144,4 trilyun. Jumlah itu lebih rendah dari subsidi APBN-P 2009 sebanyak Rp157,727 trilyun. Penurunan subsidi itu untuk pangan dari Rp 12,987 trilyun pada APBNP 2009 menjadi Rp 11,84 trilyun, dan subsidi pupuk turun dari Rp 18,43 trilyun (APBNP 2009) menjadi Rp 11,29 trilyun.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Peningkatan pendapatan negara dari pajak dan penghapusan berbagai subsidi merupakan dampak dari kebijakan ekonomi kapitalis yang meminimalisasikan peran negara dalam perekonomian. Akibatnya kesejahteraan rakyat diserahkan pada mekanisme pasar dan swasta. Pajak kini sebagai sumber utama pendapatan negara. Negeri kaya yang hidup dari pajak. [] <strong style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Ijul’28</strong></span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"> <span itemprop="average">9</span> out of <span itemprop="best">10</span> based on <span itemprop="votes">10</span> ratings. <span itemprop="count">9</span> user reviews.
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Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com0tag:blogger.com,1999:blog-5181649231209167090.post-73527058636853516292012-10-15T12:56:00.002+07:002012-10-15T12:56:27.522+07:00 Islam Mengatasi Prostitusi<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"></span></span><br />
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">
<span style="border-color: initial; border-image: initial; border-width: initial; clear: left; float: left; font-weight: bold; margin-bottom: 1em; margin-right: 1em;"><img align="right" border="0" height="150" src="http://hizbut-tahrir.or.id/wp-content/uploads/2012/09/prostitusi.jpg" style="border-bottom-style: none; border-color: initial; border-image: initial; border-left-style: none; border-right-style: none; border-top-style: none; border-width: initial; text-decoration: none;" width="200" /></span><span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><span style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;"></span></span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><strong style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; font-family: inherit; font-weight: bold; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Mediaumat.com. </strong><span style="font-family: inherit;">Prostitusi merupakan aktivitas seks yang dilakukan di luar akad nikah yang sah. Meski demikian, di Indonesia, sudah jamak dikenal prostitusi legal di mana aktivitas tersebut dipantau pemerintah. Padahal, dari prostitusi inilah muncul berbagai masalah sosial masyarakat lainnya, seperti perceraian, aborsi, trafficking dan penyebaran penyakit seksual menular, termasuk yang paling berbahaya, HIV/AIDS.</span></span></span></div>
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<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Anehnya, pemerintah masih tutup mata dengan dampak berantai dari eksistensi pelacuran ini. Akibatnya, pelacuran makin menjadi, termasuk memakan korban dari kalangan anak-anak dan remaja.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Sistem Islam dapat menjadi solusi alternatif dalam mengatasi prostitusi melalui penyelesaian yang komprehensif. Setidaknya ada lima jalur penyelesaian yang dalam pelaksanaannya saling bersimultan. Yakni, jalur hukum, ekonomi, sosial, pendidikan dan politik.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Kelima jalur ini harus ditempuh karena munculnya aktivitas prostitusi bukan hanya karena satu alasan tertentu, misalnya faktor ekonomi. Adapun lima jalur ini adalah:</span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><em style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Hukum</em></span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Negara harus tegas memberikan sanksi pidana kepada para pelaku prostitusi yang telah berbuat zina. Jangan hanya mucikari atau germonya yang dikenai sanksi, juga pelacur dan pemakai jasanya. Selama ini, pelacur selalu dibela sebagai korban. Sementara para lelaki hidung belang bebas melenggang. Mereka adalah subyek dalam lingkaran prostitusi yang harus dikenai sanksi tegas. Hukuman di dunia bagi orang yang berzina adalah dirajam (dilempari batu) jika ia pernah menikah, atau dicambuk seratus kali jika ia belum pernah menikah lalu diasingkan selama satu tahun. Jika di dunia ia tidak sempat mendapat hukuman tadi, maka di akhirat ia disiksa di neraka. Bagi wanita pezina, di neraka ia disiksa dalam keadaan tergantung pada payudaranya.</span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><em style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Ekonomi</em></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Negara harus mewujudkan jaminan kebutuhan hidup setiap anggota masyarakat, termasuk penyediaan lapangan pekerjaan harus terpenuhi. Sehingga, alasan mencari nafkah tidak bisa lagi digunakan untuk melegalkan prostitusi.</span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><em style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Pendidikan</em></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Negara wajib menjamin pendidikan untuk memberikan bekal kepandaian dan keahlian pada warganya. Hal ini terkait dengan poin kedua di atas, yakni agar setiap individu mampu bekerja dan berkarya dalam rangka memenuhi kebutuhan hidupnya dengan cara yang baik dan halal.</span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><em style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Sosial</em></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Pembinaan untuk membentuk keluarga yang harmonis merupakan penyelesaian jalur sosial yang juga harus menjadi perhatian pemerintah. Hal ini disebabkan keluarga merupakan salah satu pilar dalam masyarakat yang ikut menentukan kualitas suatu generasi.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><em style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Politik</em></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Penyelesaian prostitusi membutuhkan diterapkannya kebijakan yang didasari syariat Islam. Harus dibuat undang-undang yang tegas mengatur keharaman bisnis apapun yang terkait pelacuran. Negara merupakan satu-satunya institusi yang mampu menerapkan syariat Islam ini dalam bentuk Khilafah Islamiyah.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Dengan solusi di atas, diharapkan tidak akan ada lagi perempuan, khususnya anak-anak dan remaja yang terjerumus pelacuran dengan alasan apapun. Juga, tidak akan ada laki-laki yang tergoda untuk berzina bukan dengan pasangan sahnya, baik cuma-cuma maupun berbayar dengan pelacur.(kholda)</span></span></div>
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Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com0tag:blogger.com,1999:blog-5181649231209167090.post-26810787852569434502012-10-15T12:54:00.001+07:002012-10-15T12:54:21.967+07:00Arah Kebangkitan Muslimah<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"></span></span><br />
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: center; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><em style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Barat mungkin membiarkan Muslimah tertutup pakaiannya tapi pemikirannya serba terbuka.</em></span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><a href="http://mediaumat.com/images/2012/juni/120304_094457%20-%20copy.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="150" src="http://mediaumat.com/images/2012/juni/120304_094457%20-%20copy.jpg" width="200" /></a></span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><span style="font-family: inherit;">Muslimah berjilbab atau sekadar berkerudung, sekarang pemandangan biasa. Kiprahnya juga ada di mana-mana. Jadi guru, pengusaha hingga politisi. Inikah kebangkitan Muslimah? Tunggu dulu! Koruptor yang wanita itu, juga Muslimah. Mereka menutupi rasa malunya dengan kerudung. Pelakon video mesum itu, juga remaja-remaja berkerudung, bahkan dari sekolah Islam. Apakah ini kebangkitan Muslimah?</span></span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><strong style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Baru Kulit Luar</strong></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Ya, membincangkan Hari Kebangkitan 20 Mei, perlu perenungan mendalam terkait kebangkitan Muslimah. Memang, bila kita kaji, sekitar sepuluh tahun belakangan ini, para Muslimah seolah mengalami euforia. Kiprah mereka semakin eksis mengisi ruang-ruang publik. Apalagi, busana Muslimah semakin diakui.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Dulu, hanya sedikit Muslimah yang percaya diri mengenakan jilbab dan kerudung. Jilbab, yang di masyarakat dikenal sebagai gamis, identik dengan pakaian orang hamil. Hanya dikenakan ibu-ibu pengajian majelis taklim. Terlepas dari motif mengenakannya, kini jilbab dan kerudung sudah menjadi bagian dari tren fashion. Bahkan, Indonesia dinobatkan sebagai tren busana Muslim dunia.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Fenomena ini merupakan perkembangan yang patut diapresiasi. Sayang, itu hanya tampilan luarnya. Sekadar 'bungkus'-nya. Sementara 'isi'-nya, sama sekali bukan cermin Muslimah sejati. Tentu kita tidak habis pikir bukan, bagaimana seorang pelajar sekolah Islam berzina dan merekamnya pula? Kalau dia ber-Islam luar-dalam, niscaya tidak akan terjadi.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Bukan profil Muslimah sejati pula bila dalam kiprahnya ia terjerumus dalam korupsi, kolusi dan kemaksiatan lainnya. Patut dipertanyakan pula, bila Muslimah berjilbab telah duduk di kursi-kursi pengambil kebijakan, namun justru mendukung sekulerisasi regulasi.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Itu semua terjadi karena tidak adanya keselarasan antara pola pikir dan pola sikap, antara pemahaman dan perbuatan. Benar, mereka tampil islami, namun pemikirannya sangat sekuler, liberal dan kebarat-baratan. Mungkin ada yang berniat sungguh-sungguh membawa visi-misi Islam, namun justru terbentur sistem kapitalisme yang melempar mereka ke dalam kubangan.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><strong style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Pembaratan</strong></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Belakangan ini, terjadi penjungkirbalikkan ajaran Islam, khususnya di kalangan Muslimah. Banyak gagasan-gagasan ala Barat yang menyasar Muslimah. Pemberdayaan ekonomi Muslimah misalnya, sangat khas ide Barat. Dari sana muncul Muslimah-Muslimah materialistis, yang tak puas mencukupi keinginan –bukan sekadar kebutuhan—hidupnya dari nafkah suami.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Fenomena busana Muslimah pun, sejatinya disetir industri fashion hingga mengabaikan syarat-syarat syariah. Itu tampak dari slogan kebanggan para hijabers misalnya, yang selalu bangga mengatakan “biarpun menutup aurat, tetap fashionable dan trendy.” Akhirnya menutup aurat, tapi tabaruj.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Itulah model ‘pembaratan’ Muslimah. Musuh-musuh Islam itu, sengaja membiarkan Muslimah tertutup pakaiannya, tapi pemikirannya serba terbuka. Terbuka menerima ide-ide menyesatkan ala Barat.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Bahkan, perempuan seperti itu justru menjadi <em style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">role</em> model paling efektif untuk membaratkan Muslimah lainnya. Banyak aktivis pejuang gender yang notabene Muslimah berkerudung. Padahal, pada kesempatan tertentu mereka menggugat kerudung itu sendiri. Mereka lebih membela orang sekuler, liberal, bahkan pelaku maksiat, dibanding Muslimah taat.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Lebih memprihatinkan lagi, Barat tak hanya berhasil menyejajarkan peran pria dan wanita, bahkan sudah menukarkannya. Misalnya fenomena istri bekerja mencari nafkah, sementara suami di rumah mengasuh anak. Seperti yang diarahkan Kick Andy dalam acaranya Kamis (3/5/12) lalu, di mana seorang Muslimah berkerudung berbagi pengalamannya bertukar peran dengan suami. Inilah kebangkitan Muslimah, tetapi kebangkitan yang didambakan Barat. Sedangkan bagi Muslimah sejati, justri inilah kemunduran. Bukan seperti ini arah kebangkitan Muslimah yang diharapkan Allah SWT.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><strong style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Muslimah Sejati</strong></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Muslimah baru dikatakan bangkit jika dia memiliki pola pikir dan pola sikap islami. Pemahaman dan perilakunya sinkron. Penampilan luar dan dalamnya sejalan. Ia menjaga harga dirinya dengan pakaian takwa, namun juga menjaga perilaku dan pemikirannya dengan standar Islam.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Inilah pekerjaan rumah para Muslimah. Yakni, menyadari hakikat dirinya demi kebangkitan hakiki. Bahwa arah kebangkitan sejati adalah penghambaan diri seutuhnya seorang Muslimah terhadap Sang Pencipta, Allah SWT. Bahwa kiblat mereka dalam berpikiran, bertingkah laku maupun berbusana, bukanlah Barat namun Islam. Muslimah kaffah, yang senantiasa terikat dengan hukum-hukum syariat Islam, itulah Muslimah sejati.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Kesadaran Muslimah akan hakikat dirinya, tidak ada dengan sendirinya. Dibutuhkan peran Muslimah lainnya yang telah lebih dulu memahami Islam. Merekalah yang bertugas menyadarkan kaum Muslimah umumnya, agar terikat pada syariat Islam. Inilah arah pemberdayaan Muslimah sesungguhnya, yakni menjadi penarik gerbong perubahan kaumnya.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><strong style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Pejuang Kebangkitan</strong></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Peran Muslimah dalam membangkitkan umat tak perlu diragukan. Sejak masa Rasulullah SAW, para Muslimah generasi awal terlibat aktif dalam membangkitkan umat. Mereka melakukan gerakan dakwah bersama kaum Muslimin lainnya untuk melakukan transformasi sosial. Mengubah masyarakat jahiliyah yang paganistik menjadi masyarakat Islam yang Rabbani.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Mereka bahkan secara bersama merasakan pahit getirnya mengemban misi dakwah. Melakukan perang pemikiran dan perjuangan politik di tengah-tengah masyarakat, hingga atas pertolongan Allah SWT, masyarakat Islam yang agung tegak di Madinah. Yakni, masyarakat yang tegak di atas landasan akidah dan hukum-hukum Islam.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Sejarah mencatat nama-nama besar semisal Sayyidah Khadijah binti Khuwailid ra, Sitti Fathimah Az-Zahra ra, Asma binti Abu Bakar ra, Sumayyah ra, Ummu Habibah binti Abu Sufyan ra, Lubabah binti al-Harits al-Hilaliyah ra, Fathimah binti al-Khaththab ra, Ummu Jamil binti al-Khaththab ra, Ummu Syarik ra, dll. Sejak bersentuhan dengan Islam, keseharian mereka hanya dipersembahkan demi kemuliaan Islam.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Tak satupun di antara mereka yang mau—meski sejenak—tertinggal dari satu peristiwa, apalagi berlepas diri dari tanggung jawab memperjuangkan <em style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">dienul haq</em>. Seberapapun besarnya risiko yang harus mereka hadapi. Sebagian dari mereka ada yang harus kehilangan harta, terpisah dari orang-orang yang dicinta, bahkan rela kehilangan nyawa.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Tak berlebihan jika dikatakan bahwa merekalah pelopor dan peletak dasar pilar-pilar pergerakan Muslimah yang hakiki, yang layak menjadi teladan pergerakan Muslimah dari zaman ke zaman. Di atas pilar-pilar inilah Muslimah generasi sesudah mereka membangun kekuatan.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Di masa Khulafaur Rasyidin dan para khalifah sesudahnya, peran pergerakan Muslimah dalam kancah kehidupan, termasuk dalam percaturan politik tercatat demikian besar. Baik dalam aktivitas amar ma'ruf nahi munkar, muhasabah (koreksi) terhadap penguasa, maupun aktivitas jihad dan futuhat.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Hebatnya, pada saat yang sama, merekapun berhasil mencetak generasi terbaik—generasi mujahid dan mujtahid—yang mampu membangun peradaban Islam yang tinggi. Mengantarkan umat Islam benar-benar sebagai <em style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">khoiru ummah</em>. Sebuah bukti nyata yang mematahkan tudingan bahwa Islam menegasikan kiprah kaum Muslimah. Kini, sudah selayaknya jika para Muslimah merindukan kembali posisi mulia seperti itu.[]<strong style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">kholda</strong></span></span></div>
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Anonymoushttp://www.blogger.com/profile/18063506582920673871noreply@blogger.com0tag:blogger.com,1999:blog-5181649231209167090.post-6690054925946642012-10-15T12:51:00.000+07:002012-10-15T12:51:00.705+07:00Menjadi Ibu Kreatif<div itemscope="" itemtype="http://data-vocabulary.org/Review-aggregate">
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><a href="http://mediaumat.com/images/2011/desember/mu62_muslimah2.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="188" src="http://mediaumat.com/images/2011/desember/mu62_muslimah2.jpg" width="200" /></a></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Menjadi ibu adalah sunatullah bagi para perempuan. Sebuah fase kehidupan yang seolah mengalir, tampak mudah dilakoni oleh semua perempuan. Padahal, banyak hal baru yang ditemui ibu seiring dengan perannya sebagai manajer rumah tangga.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Saat menikah, ia dituntut mampu melayani suami dengan baik. Menyediakan makanan kesukaannya, segala keperluannya, hingga memuaskan nalurinya. Lalu ketika hamil, ia harus belajar bagaimana menjadi calon ibu. Apa yang harus dilakukan selama masa kehamilan, bagaimana agar lancar dalam persalinan, dst. Begitu si kecil lahir, tambah banyak lagi pelajaran yang harus diserap ibu: bagaimana cara menyusui, merawat bayi, jika bayi sakit, dst.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Ketika di bayi tumbuh menjadi kanak-kanak, ibu harus terus memberikan rangsangan, mendampinginya bermain sembari belajar, mengajarkannya berbagai ilmu kehidipan, dst. Pendek kata, ibu adalah murid, di mana sepanjang usianya harus terus belajar. Sebab, tidak ada ilmu pasti, bagaimana menjalankan peran sebagai ibu. Setiap saat, setiap waktu ada pelajaran baru yang harus dipelajarinya. Untuk itu, ibu dituntut kreatif, terlebih memang tidak ada sekolah khusus bagi kaum ibu.</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Berikut beberapa tips yang bisa Anda lakukan untuk menjadi kreatif:</span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><strong style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">1. Mencoba hal-hal baru</strong></span></span></div>
<div style="background-color: white; border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; color: #333333; line-height: 15px; margin-bottom: 1em; margin-top: 1em; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: justify; vertical-align: baseline;">
<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Dalam hal apapun, ibu jangan takut mencoba hal-hal baru yang selama ini belum pernah dilakukan. Yang penting halal, boleh dipraktikkan. Seperti mencoba resep masakan baru, yang belum pernah disajikan di rumah. Menyediakan cemilan yang belum pernah disajikan, sehingga penghuni rumah tidak bosan. Termasuk mendesain ulang interior. Ya, sekali waktu, ubahlah penempatan perabot rumah atau mengganti warna cat tembok. Suasana baru, akan menimbulkan semangat baru. Terlebih anak-anak, cepat sekali bosan. Desain ulang kamarnya, niscaya membuat anak betah beraktivitas di kamar “baru”-nya.</span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><strong style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">2. Terus belajar</strong></span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Belajar bisa dilakukan kapan saja, di mana saja dan melalui cara apa saja. Ibu pun harus menambah wawasannya, baik membaca buku, mengikuti pelatihan/seminar, browsing internet, dll. Dalam kaidah Islam ada ungkapan seperti: “belajarlah sampai ke negeri Cina”, “belajar dari sejak buaian ibu sampai ke liang lahat”, ”untuk meraih kebahagaiaan di dunia capailah dengan ilmu, untuk meraih kebahagiaan di akhirat capailah dengan ilmu dan untuk meraih kedua-duanya capailah dengan ilmu”. Itu adalah ungkapan untuk memotivasi kita dalam membangun semangat belajar. Dan orang yang selalu belajar akan memiliki pola pikir kreatif dalam kesehariannya.</span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><strong style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">3. <em style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">Sharing</em> dengan orang-orang kreatif</strong></span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Jika ingin mengetahui karakter seseorang, lihatlah dengan siapa dia berteman. Itu mungkin ungkapan yang tepat untuk menggambarkan betapa pentingnya arti seorang teman. Jika Anda selalu berhubungan dengan orang-orang kreatif, Anda akan menjadi orang kreatif. Jadi, sekali waktu ngobrollah dengan teman soal kerumahtanggaan. Muslimah tak harus membahas soal dakwah melulu dengan teman satu pengajian, tapi juga <em style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">sharing</em> tentang pernak-pernik rumah tangga. Niscaya ada inspirasi-inspirasi baru dari obrolan itu.</span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;"><strong style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">4. Ciptakan suasana kondusif</strong></span></span></div>
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<span itemprop="rating" itemscope="" itemtype="http://data-vocabulary.org/Rating"><span itemprop="average" style="font-family: inherit;">Buatlah rumah tempat yang nyaman dan menyenangkan bagi seluruh anggota keluarga, juga tamu atau saudara yang datang. Suasana yang menyenangkan (<em style="border-bottom-width: 0px; border-color: initial; border-image: initial; border-left-width: 0px; border-right-width: 0px; border-style: initial; border-top-width: 0px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; outline-color: initial; outline-style: initial; outline-width: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; vertical-align: baseline;">fun</em>), penuh rasa humor, spontan, dan memberi ruang bagi individu untuk melakukan berbagai permainan atau percobaan. Jangan jadikan rumah tegang karena seluruh penghuni serius atau lengang tanpa obrolan plus candaan. Meski tetap menjaga suasana spiritual, memegang teguh rasa hormat, kepercayaan dan komitmen sebagai norma yang berlaku, suasana rumah yang “cair” membantu penghuni merasa bahagia.(kholda)</span></span></div>
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