tag:blogger.com,1999:blog-52076105903856135052024-02-08T07:26:36.007-08:00dhandung depe mardhanidepe_dandunkhttp://www.blogger.com/profile/15969714324726416364noreply@blogger.comBlogger6125tag:blogger.com,1999:blog-5207610590385613505.post-33495159460317980382013-02-21T23:59:00.003-08:002013-02-21T23:59:47.794-08:00PERDA KOTA PALANGKA RAYA NOMOR 05 TAHUN 2012 TENTANG PAJAK PENERANGAN JALAN<br />
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt;">WALIKOTA
PALANGKA RAYA<o:p></o:p></span></b></div>
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<b><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">PERATURAN DAERAH KOTA PALANGKA RAYA<o:p></o:p></span></b></div>
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<b><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">NOMOR </span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">05 </span></b><b><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">TAHUN 201</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">2<o:p></o:p></span></b></div>
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<b><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">TENTANG<o:p></o:p></span></b></div>
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<b><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">PAJAK PENERANGAN JALAN</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">DENGAN RAHMAT TUHAN YANG MAHA
ESA</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">WALIK</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">O</span></b><b><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">TA PALANGKA RAYA</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">,<o:p></o:p></span></b></div>
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<span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Menimbang : a. </span><span style="font-family: "Bookman Old Style","serif";">bahwa </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">Pajak
Penerangan Jalan merupakan jenis Pajak Daerah yang menjadi salah satu sumber
Pendapatan Daerah yang digunakan untuk membiayai pelaksanaan pemerintahan dan
pembangunan Daerah</span><span style="font-family: "Bookman Old Style","serif";">;</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;"> b. bahwa kebijakan Pajak Penerangan Jalan
dilaksanakan dalam rangka meningkatkan pelayanan kepada masyarakat dan
kemandirian daerah yang berdasarkan prinsip demokrasi, pemerataan dan keadilan
dengan memperhatikan potensi daerah;<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;"> c. bahwa dengan berlakunya Undang-Undang Nomor 28
Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, maka Peraturan Daerah
yang mengatur tentang Pajak Penerangan Jalan perlu disesuaikan;<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;"> d. </span><span style="font-family: "Bookman Old Style","serif";">bahwa
berdasarkan pertimbangan sebagaimana dimaksud </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">dalam </span><span style="font-family: "Bookman Old Style","serif";">huruf a</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">, huruf b </span><span style="font-family: "Bookman Old Style","serif";">dan </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">huruf c</span><span style="font-family: "Bookman Old Style","serif";"> perlu me</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">netapkan</span><span style="font-family: "Bookman Old Style","serif";"> Peraturan Daerah Kota Palangka
Raya tentang </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">Pajak Penerangan Jalan</span><span style="font-family: "Bookman Old Style","serif";">.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;"><o:p></o:p></span></div>
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<span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Mengingat : 1. </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Pasal 18 ayat (6) </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Undang-Undang </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Dasar
</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Negara Republik Indonesia Tahun 1945;<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">2. Undang-Undang
Nomor 5 Tahun 1965 tentang Pembentukan Kotapradja Palangka Raya (Lembaran
Negara Republik Indonesia Tahun 1965 Nomor 48, Tambahan Lembaran Negara
Republik Indonesia Nomor 2753);<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">3. Undang-Undang
Nomor 8 Tahun 1981 tentang Hukum Acara Pidana (Lembaran Negara Republik
Indonesia Tahun 1981 Nomor 76, Tambahan Lembaran Negara Republik Indonesia
Nomor 3209);<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">4. Undang-Undang
Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan (Lembaran
Negara Republik Indonesia Tahun 1983 Nomor 49, Tambahan Lembaran Negara
Republik Indonesia Nomor 3262), sebagaimana telah beberapa kali diubah terakhir
dengan Undang-Undang Nomor 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara
Perpajakan (Lembaran Negara Republik Indonesia Tahun 2009 Nomor 62, Tambahan
Lembaran Negara Republik Indonesia Nomor 4999);</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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<div class="MsoNormal" style="line-height: 115%; margin-left: 4.0cm; tab-stops: 90.0pt; text-align: justify; text-indent: -4.0cm;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">5. Undang-Undang
Nomor 28 Tahun 1999 tentang Penyelenggaraan Negara yang Bersih dan Bebas dari
Korupsi, Kolusi dan Nepotisme (Lembaran Negara Republik Indonesia Tahun 1999
Nomor 75, Tambahan Lembaran Negara Republik Indonesia Nomor 3851);<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">6. Undang-Undang
Nomor 14 Tahun 2002 tentang Peradilan Pajak (Lembaran Negara Republik Indonesia
Tahun 2002 Nomor 27, Tambahan Lembaran Negara Republik Indonesia Nomor 4189);<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">7. Undang-Undang
Nomor 32 Tahun 2004 tentang Pemerintahan Daerah (Lembaran Negara
Republik Indonesia Tahun
2004 Nomor 125, Tambahaan Lembaran
Negara Republik Indonesia Nomor
4437), sebagaimana telah diubah
beberapa kali terakhir
dengan Undang-Undang Nomor 12
Tahun 2008 tentang Perubahan Kedua Atas Undang-Undang Nomor 32 Tahun 2004
tentang Pemerintahan Daerah (Lembaran Negara
Republik Indonesia Tahun
2008 Nomor 59,
Tambahan Lembaran Negara Republik Indonesia Nomor 4844);<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 4.0cm; tab-stops: 90.0pt; text-align: justify; text-indent: -4.0cm;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">8. Undang-Undang
Nomor 33 Tahun 2004 tentang Perimbangan Keuangan </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">a</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">ntara Pemerintah Pusat dan Pemerintahan Daerah (Lembaran Negara
Republik Indonesia Tahun
2004 Nomor 126, Tambahan Lembaran Negara Republik Indonesia Nomor
4438);<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 4.0cm; tab-stops: 90.0pt; text-align: justify; text-indent: -4.0cm;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">9. Undang-Undang Nomor
28 Tahun 2009
tentang Pajak Daerah
dan Retribusi Daerah (Lembaran
Negara Republik Indonesia
Tahun 2009 Nomor 130, Tambahan Lembaran Negara Republik Indonesia Nomor 5049); <o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">10.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Undang-Undang Nomor 30 Tahun 2009 tentang
Ketenagalistrikan (Lembaran Negara </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Republik Indonesia </span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Tahun 2009 Nomor 133,
Tambahan Lembaran Negara </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Republik Indonesia </span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Nomor 5052);</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">11</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">. </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Undang-Undang Nomor 12 Tahun
2011 tentang Pembentukan Peraturan Perundang-</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">U</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">ndangan (Lembaran Negara
Republik Indonesia Tahun 2011 Nomor 82, Tambahan Lembaran Negara Republik
Indonesia Nomor 5234);<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">12.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Peraturan Pemerintah Nomor 38 Tahun 2007 tentang
Pembagian Urusan Pemerintahan Antara Pemerintah, Pemerintahan Daerah Provinsi
dan Pemerintahan Daerah Kabupaten/Kota (Lembaran Negara Republik Indonesia
Tahun 2007 Nomor 82, Tambahan Lembaran Negara Republik Indonesia Nomor 4737);</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">13.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Peraturan
Pemerintah Nomor 69 Tahun 2010
tentang Tata Cara Pemberian dan
Pemanfaatan Insentif Pemungutan Pajak</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Daerah</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">dan</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Retribusi Daerah (Lembaran
Negara Republik Indonesia</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Tahun</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">2010 Nomor 119, Tambahan
Lembaran Negara Republik Indonesia Nomor
5161);</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 4.0cm; tab-stops: 90.0pt; text-align: justify; text-indent: -4.0cm;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">14.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Peraturan Pemerintah Nomor
91 Tahun 2010
tentang Jenis Pajak Daerah Yang
Dipungut Berdasarkan Penetapan Kepala Daerah Atau Dibayar Sendiri Oleh Wajib
Pajak (Lembaran Negara Republik Indonesia
Tahun 2010 Nomor 153, Tambahan Lembaran Negara Republik Indonesia Nomor 5179);</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;"> 15. Peraturan
Menteri Dalam Negeri Nomor 53 Tahun 2011 tentang Pembentukan Produk Hukum
Daerah (Berita Negara Republik Indonesia Tahun 2011 Nomor 694);</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> 16. </span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Peraturan Daerah Kota Palangka Raya Nomor 08 Tahun
2008 tentang</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Urusan</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pemerintahan</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Daerah
Yang Menjadi Kewenangan Pemerintah Kota Palangka Raya (Lembaran Daerah Kota
Palangka Raya Tahun 2008 Nomor 08, Tambahan Lembaran Daerah Kota Palangka Raya
Nomor 01);</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">1</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">7</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Peraturan Daerah Kota Palangka
Raya Nomor 12 Tahun 2008 tentang Organisasi dan Tata Kerja Dinas Daerah Kota
Palangka Raya (Lembaran Daerah Kota Palangka Raya Tahun 2008 Nomor 12, Tambahan
Lembaran Daerah Kota Palangka Raya Tahun 2008 Nomor 05);<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">1</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">8</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Peraturan Daerah Kota Palangka
Raya Nomor 02 Tahun 2010 tentang Pokok-Pokok Pengelolaan Keuangan Daerah Kota
Palangka Raya (Lembaran Daerah Kota Palangka Raya Nomor</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> 02 Tahun 2010, Tambahan Lembaran Daerah Kota Palangka
Raya Tahun 2010 Nomor 01</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">)</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;"><o:p></o:p></span></div>
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<br /></div>
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<br /></div>
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<span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Dengan Persetujuan Bersama</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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<span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">DEWAN PERWAKILAN RAKYAT DAERAH KOTA PALANGKA RAYA <br />
dan <br />
WALIKOTA PALANGKA RAYA<o:p></o:p></span></div>
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<span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">MEMUTUSKAN :<o:p></o:p></span></div>
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<span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Menetapkan : PERATURAN DAERAH KOTA PALANGKA RAYA TENTANG
PAJAK PENERANGAN JALAN. <o:p></o:p></span></div>
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<b><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">BAB I<o:p></o:p></span></b></div>
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<b><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">KETENTUAN UMUM</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Pasal 1<o:p></o:p></span></b></div>
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<span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Dalam
Peraturan Daerah ini yang dimaksud dengan : <o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Daerah adalah Kota Palangka
Raya.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Pemerintah Daerah adalah
Walikota dan Perangkat Daerah sebagai unsur penyelenggara Pemerintah</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">an</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;"> daerah.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Walikota adalah Walikota
Palangka Raya.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Dewan Perwakilan Rakyat Daerah
Kota Palangka Raya yang selanjutnya disingkat DPRD adalah lembaga perwakilan
rakyat daerah sebagai unsur penyelenggara Pemerintah Daerah.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Satuan Kerja Perangkat Daerah
adalah Satuan Kerja Perangkat Daerah yang membidangi Pajak Penerangan Jalan di
Kota Palangka Raya.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Perangkat Daerah adalah
Lembaga atau Satuan Kerja yang membantu Kepala Daerah dalam penyelenggaraan
Pemerintahan Daerah.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Kas Daerah adalah Kas Daerah
Kota Palangka Raya.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Pejabat adalah pegawai yang
diberi tugas tertentu di bidang perpajakan Daerah sesuai dengan peraturan
perundang-undangan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">9.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Pajak Daerah, yang selanjutnya
dapat disebut Pajak adalah kontribusi wajib kepada daerah yang terutang oleh
orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang dengan
tidak mendapatkan imbalan secara
langsung dan digunakan untuk keperluan daerah bagi sebesar-besarnya kemakmuran
rakyat.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">10.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Badan adalah sekumpulan orang
dan/atau modal yang merupakan kesatuan, baik yang melakukan usaha maupun yang
tidak melakukan usaha yang meliputi perseroan terbatas, perseroan komanditer,
perseroan lainnya, Badan Usaha Milik Negara (BUMN), atau Badan Usaha Milik
Daerah (BUMD) dengan nama dan dalam bentuk apapun, firma, kongsi, koperasi,
dana pensiun, persekutuan, perkumpulan, yayasan, organisasi massa, organisasi
sosial politik, atau organisasi lainnya, lembaga dan bentuk badan lainnya
termasuk kontrak investasi kolektif dan bentuk usaha tetap.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">11.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Pajak Penerangan Jalan yang
selanjutnya disingkat PPJ adalah Pajak yang dikenakan oleh Pemerintah Kota
Palangka Raya atas penggunaan tenaga listrik di daerah, baik yang dihasilkan
sendiri maupun diperoleh dari sumber lain. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">12.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Subjek Pajak adalah orang
pribadi atau Badan yang dapat dikenakan Pajak.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">13.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Wajib Pajak adalah orang
pribadi atau Badan, </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">yang </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">meliputi pembayar Pajak, pemotong pajak, dan pemungut
pajak, yang mempunyai hak dan kewajiban perpajakan sesuai dengan ketentuan
peraturan perundang-undangan perpajakan daerah.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">14.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Tahun Pajak adalah jangka
waktu yang lamanya 1 (satu) </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">tahun</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;"> kalender, kecuali bila wajib pajak menggunakan tahun
buku yang tidak sama dengan tahun kalender.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">15.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Pajak yang terutang adalah
pajak yang harus dibayar pada suatu saat, dalam masa pajak, dalam tahun pajak,
atau dalam bagian tahun pajak sesuai
dengan ketentuan peraturan perundang-undangan perpajakan daerah.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">16.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Pemungutan adalah suatu
rangkaian kegiatan </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">di</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">mulai dari penghimpunan data objek dan subjek pajak,
penentuan besarnya Pajak yang terutang
sampai dengan kegiatan penagihan pajak kepada wajib pajak serta
pengawasan penyetorannya.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">17.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Surat Pemberitahuan Pajak
Daerah, yang selanjutnya disingkat SPTPD adalah surat yang oleh wajib pajak
digunakan untuk melaporkan penghitungan dan/atau pembayaran pajak, objek pajak
dan/atau bukan objek pajak, dan/atau harta dan kewajiban sesuai dengan
ketentuan peraturan perundang-undangan perpajakan daerah.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">18.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Surat Setoran Pajak Daerah,
yang selanjutnya disingkat SSPD adalah bukti pembayaran atau penyetoran pajak
yang telah dilakukan dengan menggunakan formulir atau telah dilakukan dengan
cara lain ke kas daerah melalui tempat pembayaran yang ditunjuk oleh Walikota.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">19.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Surat Ketetapan Pajak Daerah
Kurang Bayar, yang selanjutnya disingkat SKPDKB adalah surat ketetapan pajak
yang menentukan besarnya jumlah pokok pajak, jumlah kredit pajak, jumlah
kekurangan pembayaran pokok pajak, besarnya sanksi administratif, dan jumlah
pajak yang masih harus dibayar.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">20.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Surat Ketetapan Pajak Daerah
Kurang Bayar Tambahan, yang selanjutnya disingkat SKPDKBT adalah surat
ketetapan pajak yang menentukan tambahan atas jumlah pajak yang telah<span style="color: red;"> </span>ditetapkan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<br /></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">21.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Surat Ketetapan Pajak Daerah
Nihil, yang selanjutnya disingkat SKPDN adalah surat ketetapan pajak yang
menentukan jumlah pokok pajak sama besarnya dengan jumlah kredit pajak atau
pajak tidak terutang dan tidak ada kredit pajak.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">22.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Surat Ketetapan Pajak Daerah
Lebih Bayar, yang selanjutnya disingkat
SKPDLB adalah surat ketetapan pajak yang menentukan jumlah kelebihan
pembayaran pajak karena jumlah kredit pajak lebih besar daripada pajak yang
terutang atau seharusnya dibayar.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">23.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Surat Tagihan Pajak Daerah,
yang selanjutnya disingkat STPD, adalah surat untuk melakukan tagihan pajak
dan/atau sanksi administratif berupa bunga dan/atau denda.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 27.0pt; mso-list: l1 level1 lfo1; tab-stops: list 27.0pt; text-align: justify; text-indent: -27.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">24.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: 'Bookman Old Style', serif;">Surat Keputusan Pembetulan adalah surat
keputusan yang membetulkan kesalahan tulis, kesalahan hitung, dan/atau
kekeliruan dalam penerapan ketentuan tertentu dalam peraturan
perundang-undangan perpajakan daerah yang terdapat dalam Surat Pemberitahuan
Pajak Terutang, Surat Ketetapan Pajak Daerah, Surat Ketetapan Pajak Daerah
Kurang Bayar, Surat Ketetapan Pajak Daerah Kurang Bayar Tambahan, Surat
Ketetapan Pajak Daerah Nihil, Surat Ketetapan Pajak Daerah Lebih Bayar, Surat
Tagihan Pajak Daerah, Surat Keputusan Pembetulan, atau Surat Keputusan
Keberatan. </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">25.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: 'Bookman Old Style', serif;">Surat Keputusan Keberatan adalah surat
keputusan atas keberatan terhadap Surat Pemberitahuan Pajak Terutang, Surat
Ketetapan Pajak Daerah, Surat Ketetapan Pajak Daerah Kurang Bayar, Surat
Ketetapan Pajak Daerah Kurang Bayar Tambahan, Surat Ketetapan Pajak Daerah
Nihil, Surat Ketetapan Pajak Daerah Lebih Bayar, atau terhadap pemotongan atau
pemungutan oleh pihak ketiga yang diajukan oleh Wajib Pajak.</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 27.0pt; mso-list: l1 level1 lfo1; tab-stops: list 27.0pt; text-align: justify; text-indent: -27.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">26.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Putusan Banding adalah putusan
badan peradilan pajak atas banding
terhadap Surat Keputusan Keberatan yang diajukan oleh Wajib Pajak.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 27.0pt; mso-list: l1 level1 lfo1; tab-stops: list 27.0pt; text-align: justify; text-indent: -27.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">27.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Pembukuan adalah suatu proses
pencatatan yang dilakukan secara teratur untuk mengumpulkan data dan informasi
keuangan yang meliputi harta, kewajiban, modal, penghasilan dan biaya, serta
jumlah harga perolehan dan penyerahan barang atau jasa, yang ditutup dengan
menyusun laporan keuangan berupa neraca dan laporan laba rugi untuk periode
Tahun Pajak tersebut. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">28.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Pemeriksaan adalah serangkaian
kegiatan menghimpun dan mengolah data, keterangan, dan/atau bukti yang
dilaksanakan secara objektif dan profesional berdasarkan suatu standar
pemeriksaan</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">untuk menguji kepatuhan pemenuhan kewajiban perpajakan
daerah untuk tujuan lain dalam rangka melaksanakan ketentuan Peraturan
Perundang-Undangan Perpajakan Daerah.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">29.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Penyidikan tindak pidana di
bidang perpajakan daerah adalah serangkaian
tindakan yang dilakukan oleh Penyidik untuk mencari serta mengumpulkan
bukti yang dengan bukti itu membuat terang tindak pidana di bidang perpajakan
daerah yang terjadi serta menemukan tersangkanya.<o:p></o:p></span></div>
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<br /></div>
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<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">BAB II<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">NAMA, OBJEK DAN SUBJEK PAJAK</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<br /></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 2<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dengan
nama Pajak Penerangan Jalan</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">,</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">
dipungut </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">P</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">ajak
atas setiap penggunaan tenaga listrik, baik yang dihasilkan sendiri maupun yang
diperoleh dari sumber lain.<o:p></o:p></span></div>
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<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 3<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Objek
Pajak Penerangan Jalan adalah setiap penggunaan tenaga listrik, baik yang
dihasilkan sendiri maupun yang diperoleh dari sumber lain.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; mso-list: l0 level1 lfo2; tab-stops: 18.0pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Tenaga
listrik yang dihasilkan sendiri sebagaimana dimaksud pada ayat (1) meliputi
seluruh pembangkit listrik.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; mso-list: l0 level1 lfo2; tab-stops: 18.0pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dikecualikan
dari objek Pajak Penerangan Jalan sebagaimana dimaksud pada ayat (1) adalah:<o:p></o:p></span></div>
<ol start="1" style="margin-top: 0cm;" type="a">
<li class="MsoNormal" style="line-height: 115%; mso-list: l5 level1 lfo3; text-align: justify;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">penggunaan
tenaga listrik oleh instansi Pemerintah, Pemerintah Provinsi dan
Pemerintah Daerah</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">;</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 115%; mso-list: l5 level1 lfo3; text-align: justify;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">penggunaan
tenaga listrik pada tempat-tempat yang digunakan oleh kedutaan, konsulat,
dan perwakilan asing dengan asas timbal balik; dan<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 115%; mso-list: l5 level1 lfo3; text-align: justify;"><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">penggunaan
tenaga listrik yang dihasilkan sendiri dengan kapasitas tertentu yang
tidak memerlukan izin dari instansi teknis terkait.<o:p></o:p></span></li>
</ol>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 4<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Subjek
Pajak Penerangan Jalan adalah orang pribadi atau Badan yang dapat menggunakan
tenaga listrik.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Wajib
Pajak Penerangan Jalan adalah orang pribadi atau Badan yang menggunakan tenaga
listrik.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dalam
hal tenaga listrik disediakan oleh sumber lain, Wajib Pajak Penerangan Jalan
adalah penyedia tenaga listrik. <o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">BAB III<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">DASAR PENGENAAN, TARIF DAN </span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">CARA </span></b><b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">PENGHITUNGAN PAJAK</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 5<o:p></o:p></span></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">(1) Dasar
pengenaan Pajak Penerangan Jalan adalah Nilai Jual </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Hasil </span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Tenaga Listrik.<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">(2) Nilai Jual Tenaga Listrik sebagaimana dimaksud
pada ayat (1) ditetapkan :<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">a. dalam hal tenaga listrik berasal dari sumber lain dengan
pembayaran, Nilai Jual Tenaga Listrik adalah jumlah tagihan biaya beban/tetap
ditambah dengan biaya pemakaian </span><span lang="IN" style="font-family: 'Bookman Old Style', serif;">kw</span><span style="font-family: 'Bookman Old Style', serif;">h/variabel yang ditagihkan dalam rekening listrik;</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">b. dalam
hal tenaga listrik dihasilkan sendiri, Nilai Jual Tenaga Listrik dihitung
berdasarkan kapasitas tersedia, tingkat penggunaan listrik, jangka waktu
pemakaian listrik, dan harga satuan listrik yang berlaku di wilayah Kota
Palangka Raya.</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"> <o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">(3) Untuk
mengetahui jumlah pemakaian daya listrik secara objektif bagi pengguna listrik
yang dihasilkan sendiri, maka perlu disediakan meteran yang penyediaan dan
pemasangannya menjadi tanggung jawab wajib pajak.<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">(4) Harga
satuan listrik sebagaimana dimaksud ayat (2) huruf b ditetapkan oleh Walikota
dengan berpedoman pada harga satuan listrik yang berlaku. </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 6<o:p></o:p></span></b></div>
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<span style="font-family: 'Bookman Old Style', serif;">(1) Tarif
Pajak Penerangan Jalan ditetapkan sebesar 10%<b> </b>(<i>sepuluh persen</i>)<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(2) Penggunaan
tenaga listrik dari sumber lain oleh industri, pertambangan minyak bumi dan gas
alam, tarif Pajak Penerangan Jalan ditetapkan sebesar 3% (<i>tiga persen</i>).<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(3) Penggunaan
tenaga listrik yang dihasilkan sendiri, tarif Pajak Penerangan Jalan ditetapkan
sebesar 1,5% (<i>satu koma lima persen</i>).</span><span lang="IN" style="font-family: 'Bookman Old Style', serif;"><o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 7<o:p></o:p></span></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Besaran
pokok Pajak Penerangan Jalan yang terutang dihitung dengan cara mengalikan
tarif sebagaimana dimaksud dalam Pasal 6 dengan dasar pengenaan pajak
sebagaimana dimaksud dalam Pasal 5.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">BAB IV<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">TATA CARA PEMUNGUTAN DAN WILAYAH PEMUNGUTAN</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 8<o:p></o:p></span></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">(1) Pemungutan
Pajak tidak dapat diborongkan.<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">(2) Setiap Wajib Pajak wajib membayar sendiri Pajak
yang terutang berdasarkan peraturan perundang-undangan perpajakan.<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">(3) Wajib Pajak memenuhi kewajiban perpajakan
dengan menggunakan SPTPD,SKPDKB dan/atau SKPDKBT.<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">(4) Tata cara penerbitan SPTPD, SKPDKB, dan SKPDKBT sebagaimana
dimaksud dalam ayat (3) diatur Dengan Peraturan Walikota.<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">(5) Ketentuan
lebih lanjut mengenai tata cara pengisian dan penyampai</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">a</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">n SPTPD, SKPDKB, dan SKPDKBT sebagaimana dimaksud
dalam ayat (3) dan ayat (4) diatur dengan Peraturan Walikota.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 9<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pajak
yang terutang dipungut di wilayah Kota Palangka Raya.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Hasil
penerimaan Pajak Penerangan Jalan sebagian dialokasikan untuk penyediaan
penerangan jalan, melalui mekanisme anggaran yang berlaku.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">BAB V<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">MASA PAJAK DAN SAAT PAJAK TERUTANG</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 10<o:p></o:p></span></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Masa
pajak ditetapkan jangka waktu 1 (<i>satu</i>)
bulan kalender.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 11<o:p></o:p></span></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pajak
terutang dalam masa pajak terjadi sejak </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">dimulainya
kegiatan penggunaan tenaga listrik.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">BAB VI<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">SURAT PEMBERITAHUAN PAJAK DAERAH <br />
DAN TATA CARA PENETAPAN PAJAK</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 12<o:p></o:p></span></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">(1) Setiap
Wajib Pajak wajib mengisi SPTPD.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">(2) SPTPD
sebagaimana dimaksud ayat (1) harus diisi dengan jelas, benar, dan lengkap
serta ditandatangani oleh Wajib Pajak atau kuasanya.<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">(3) SPTPD
sebagaimana dimaksud ayat (1) harus disampaikan kepada Walikota paling lambat
15 (<i>lima belas</i>) hari kerja setelah
berakhirnya masa pajak.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 13<o:p></o:p></span></b></div>
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<span style="font-family: 'Bookman Old Style', serif;">(1) Dalam
jangka waktu 5 (<i>lima</i>) tahun sesudah
saat terutangnya pajak, Walikota dapat menerbitkan:<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">a. SKPDKB
dalam hal:<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">1) jika
berdasarkan hasil pemeriksaan atau keterangan lain, pajak yang terutang tidak
atau kurang dibayar;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">2) jika
SPTPD tidak disampaikan kepada Walikota dalam jangka waktu tertentu dan setelah
ditegur secara tertulis tidak disampaikan pada waktunya sebagaimana ditentukan
dalam surat teguran;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">3) jika
kewajiban mengisi SPTPD tidak dipenuhi, pajak yang terutang dihitung secara
jabatan. <o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">b.</span><span lang="IN" style="font-family: 'Bookman Old Style', serif;"> </span><span style="font-family: 'Bookman Old Style', serif;">SKPDKBT jika ditemukan data baru dan/atau data yang semula belum
terungkap yang menyebabkan penambahan jumlah pajak yang terutang</span><span lang="IN" style="font-family: 'Bookman Old Style', serif;">;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">c. SKPDN
jika jumlah pajak yang terutang sama besarnya dengan jumlah kredit pajak atau
pajak tidak terutang dan tidak ada kredit pajak.</span><span lang="IN" style="font-family: 'Bookman Old Style', serif;"><o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(2) Jumlah
kekurangan pajak yang terutang dalam SKPDKB sebagaimana dimaksud pada ayat (1)
huruf a angka 1 dan angka 2 dikenakan sanksi administratif berupa bunga sebesar
2% (<i>dua persen</i>) sebulan dihitung dari
pajak yang kurang atau terlambat dibayar untuk jangka waktu paling lama 24 (<i>dua puluh empat</i>) bulan dihitung sejak
saat terutangnya pajak.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(3) Jumlah
kekurangan pajak yang terutang dalam SKPDKBT sebagaimana dimaksud pada ayat (1)
huruf b dikenakan sanksi administratif berupa kenaikan sebesar 100% (<i>seratus persen</i>) dari jumlah kekurangan
pajak tersebut.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(4) Kenaikan
sebagaimana dimaksud pada ayat (3) tidak dikenakan jika Wajib Pajak melaporkan
sendiri sebelum dilakukan tindakan pemeriksaan.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(5) Jumlah
pajak yang terutang dalam SKPDKB sebagaimana dimaksud pada ayat (1) huruf a
angka 3 dikenakan sanksi administratif berupa kenaikan sebesar 25% (<i>dua puluh lima persen</i>) dari pokok pajak
ditambah sanksi administratif berupa bunga sebesar 2% (<i>dua persen</i>) sebulan dihitung dari pajak yang kurang atau terlambat
dibayar untuk jangka waktu paling lama 24 (<i>dua
puluh empat</i>) bulan dihitung sejak saat terutangnya pajak.</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 14<o:p></o:p></span></b></div>
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<span style="font-family: 'Bookman Old Style', serif;">(1) Walikota dapat menerbitkan STPD
jika:<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">a. pajak dalam tahun
berjalan tidak atau kurang dibayar;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">b. dari hasil penelitian
SPTPD terdapat kekurangan pembayaran sebagai akibat salah tulis dan/atau salah
hitung;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">c. Wajib Pajak dikenakan
sanksi administratif berupa bunga dan/atau denda.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(2) Jumlah kekurangan pajak yang
terutang dalam STPD sebagaimana dimaksud pada ayat (1) huruf a dan huruf b
ditambah dengan sanksi administratif berupa bunga sebesar 2% (<i>dua persen</i>) setiap bulan untuk paling
lama 15 (<i>lima belas</i>) bulan sejak saat
terutangnya pajak.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(3) SKPD yang tidak atau kurang dibayar
setelah jatuh tempo pembayaran dikenakan sanksi administratif berupa bunga
sebesar 2% (<i>dua persen</i>) sebulan dan
ditagih melalui STPD. <o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">BAB VII<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">TATA CARA PEMBAYARAN DAN PENAGIHAN</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<br /></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 15<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Walikota
menentukan tanggal jatuh tempo pembayaran dan penyetoran pajak yang terutang</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> paling lama </span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">30 (<i>tiga
puluh</i>) hari setelah saat terutangnya pajak.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pembayaran
Pajak sebagaimana dimaksud pada ayat (2) dilakukan sekaligus atau lunas dengan
menggunakan S</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">S</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">PD.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">SKPDKB,
SKPDKBT,</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">dan STPD, Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, dan Putusan Banding yang menyebabkan jumlah pajak yang
harus dibayar bertambah harus dilunasi
dalam jangka waktu paling lama 1
(<i>satu</i>) bulan sejak tanggal
diterbitkan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Walikota
atas permohonan Wajib Pajak setelah memenuhi persyaratan yang ditentukan dapat</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> m</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">emberikan persetujuan kepada Wajib Pajak untuk
mengangsur atau menunda pembayaran pajak dengan dikenakan bunga 2 % (<i>dua persen</i>) perbulan dari jumlah pajak
yang belum dan/atau kurang bayar.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(5)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: 'Bookman Old Style', serif;">Ketentuan lebih lanjut mengenai tata cara pembayaran, penyetoran,
tempat pembayaran, angsuran, dan penundaan pembayaran pajak diatur dengan </span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Peraturan
Walikota.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 16<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pajak
yang terutang berdasarkan SKPDKB, SKPDKBT, STPD, Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, dan Putusan Banding yang tidak atau kurang dibayar oleh
Wajib Pajak pada waktunya dapat ditagih dengan Surat Paksa.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Penagihan
pajak dengan Surat Paksa dilaksanakan berdasarkan Peraturan Perundang-Undangan</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> yang berlaku.</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 17<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pembayaran
pajak dilakukan di kas daerah atau tempat lain yang ditunjuk oleh Walikota.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Apabila
pembayaran pajak dilakukan ditempat lain yang ditunjuk, hasil penerimaan pajak
harus disetor ke Kas Daerah selambat-lambatnya 1 (<i>satu</i>) hari kerja.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 18<o:p></o:p></span></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Setiap
pembayaran pajak sebagaimana dimaksud Pasal 17 diberikan tanda bukti pembayaran
dan dicatat dalam buku penerimaan.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">BAB VIII<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">TATA CARA PEMBETULAN, PEMBATALAN, PENGURANGAN <br />
KETETAPAN, DAN PENGHAPUSAN ATAU PENGURANGAN <br />
SANKSI ADMINISTRASI</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 19<o:p></o:p></span></b></div>
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<span style="font-family: 'Bookman Old Style', serif;">(1) Atas
permohonan Wajib Pajak atau karena jabatannya, Walikota dapat membetulkan
SKPDKB, SKPDKBT atau STPD, SKPDN atau SKPDLB yang dalam penerbitannya terdapat
kesalahan tulis dan/atau kesalahan hitung dan/atau kekeliruan penerapan
ketentuan tertentu dalam Peraturan Perundang-Undangan perpajakan daerah.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(2) Walikota
dapat:<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">a. mengurangkan
atau menghapuskan sanksi administratif berupa bunga, denda, dan kenaikan pajak
yang terutang menurut Peraturan Perundang</span><span style="font-family: 'Bookman Old Style', serif;"> </span><span style="font-family: 'Bookman Old Style', serif;">Undangan Perpajakan Daerah, dalam hal sanksi tersebut dikenakan
karena kekhilafan Wajib Pajak atau bukan karena kesalahannya;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">b. mengurangkan
atau membatalkan SKPDKB, SKPDKBT atau STPD, SKPDN atau SKPDLB yang tidak benar;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">c. mengurangkan
atau membatalkan STPD;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">d. membatalkan
hasil pemeriksaan atau ketetapan pajak yang dilaksanakan atau diterbitkan tidak
sesuai dengan tata cara yang ditentukan; dan<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">e. mengurangkan
ketetapan pajak terutang berdasarkan pertimbangan kemampuan membayar Wajib
Pajak atau kondisi tertentu objek pajak.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(3)</span><span lang="IN" style="font-family: 'Bookman Old Style', serif;"> </span><span style="font-family: 'Bookman Old Style', serif;">Ketentuan lebih lanjut mengenai tata cara pengurangan atau
penghapusan sanksi administratif dan pengurangan atau pembatalan ketetapan
pajak sebagaimana dimaksud pada ayat (2) diatur dengan Peraturan Walikota.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">BAB IX<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">KEBERATAN DAN BANDING</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 20<o:p></o:p></span></b></div>
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<span style="font-family: 'Bookman Old Style', serif;">(1) Wajib Pajak dapat mengajukan
keberatan hanya kepada Walikota atas suatu:<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">a. SKPDKB;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">b. SKPDKBT;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">c. SKPDLB;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">d. SKPDN;
dan<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">e. Pemotongan
atau pemungutan oleh pihak ketiga berdasarkan ketentuan Peraturan Perundang</span><span lang="IN" style="font-family: 'Bookman Old Style', serif;">-</span><span style="font-family: 'Bookman Old Style', serif;">Undangan Perpajakan Daerah.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(2)</span><span lang="IN" style="font-family: 'Bookman Old Style', serif;"> </span><span style="font-family: 'Bookman Old Style', serif;">Keberatan diajukan secara tertulis dalam bahasa Indonesia dengan
disertai alasan-alasan yang jelas.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(3) Keberatan
harus diajukan dalam jangka waktu paling lama 3 (<i>tiga</i>) bulan sejak tanggal surat, tanggal pemotongan atau pemungutan
sebagaimana dimaksud pada ayat (1), kecuali jika Wajib Pajak dapat menunjukkan
bahwa jangka waktu itu tidak dapat dipenuhi karena keadaan di luar
kekuasaannya.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(4) Keberatan
dapat diajukan apabila Wajib Pajak telah membayar paling sedikit sejumlah yang
telah disetujui Wajib Pajak.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(5) Keberatan
yang tidak memenuhi persyaratan sebagaimana dimaksud pada ayat (1), ayat (2),
ayat (3), dan ayat (4) tidak dianggap sebagai Surat Keberatan sehingga tidak
dipertimbangkan.</span><span lang="IN" style="font-family: 'Bookman Old Style', serif;"><o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(6) Tanda
penerimaan surat keberatan yang diberikan oleh Walikota atau pejabat yang
ditunjuk atau tanda pengiriman surat keberatan melalui surat pos tercatat
sebagai tanda bukti penerimaan surat keberatan.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 21<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Walikota
dalam jangka waktu paling lama 12 (dua belas) bulan, sejak tanggal Surat
Keberatan diterima, harus memberi keputusan atas keberatan yang diajukan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Keputusan
Walikota atas keberatan dapat berupa menerima seluruhnya atau sebagian,
menolak, atau menambah besarnya pajak yang terutang.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Apabila
jangka waktu sebagaimana dimaksud pada ayat (1) telah lewat dan Walikota tidak
memberi suatu keputusan, keberatan yang diajukan tersebut dianggap dikabulkan.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 22<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Wajib
Pajak dapat mengajukan permohonan banding hanya kepada Pengadilan Pajak
terhadap keputusan mengenai keberatannya yang ditetapkan oleh Walikota.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Permohonan
banding sebagaimana dimaksud pada ayat (1) diajukan secara tertulis dalam
bahasa Indonesia, dengan alasan yang jelas dalam jangka waktu 3 (<i>tiga</i>) bulan sejak keputusan diterima,
dilampiri salinan dari keputusan keberatan tersebut.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pengajuan
permohonan banding menangguhkan kewajiban membayar pajak sampai dengan <i>1 (satu)</i> bulan sejak tanggal penerbitan
Putusan Banding. <o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 23<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Jika
pengajuan keberatan atau permohonan banding dikabulkan sebagian atau
seluruhnya, kelebihan pembayaran pajak dikembalikan dengan ditambah imbalan
bunga sebesar 2% (dua persen) sebulan untuk paling lama 24 (dua puluh empat) bulan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Imbalan
bunga sebagaimana dimaksud pada ayat (1) dihitung sejak bulan pelunasan sampai
dengan diterbitkannya SKPDLB.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dalam
hal keberatan Wajib Pajak ditolak atau dikabulkan sebagian, Wajib Pajak dikenai
sanksi administratif berupa denda sebesar 50% (lima puluh persen) dari jumlah
pajak berdasarkan keputusan keberatan dikurangi dengan pajak yang telah dibayar
sebelum mengajukan keberatan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dalam
hal Wajib Pajak mengajukan permohonan banding, sanksi administratif berupa
denda sebesar 50% (lima puluh persen)
sebagaimana dimaksud pada ayat (3) tidak dikenakan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(5)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dalam
hal permohonan banding ditolak atau dikabulkan sebagian, Wajib Pajak dikenai
sanksi administratif berupa denda sebesar 100% (seratus persen) dari jumlah
pajak berdasarkan Putusan Banding dikurangi dengan pembayaran pajak yang telah
dibayar sebelum mengajukan keberatan.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">BAB X<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">PENGEMBALIAN KELEBIHAN PEMBAYARAN PAJAK</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 24<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Atas
kelebihan pembayaran Pajak, Wajib Pajak dapat mengajukan permohonan
pengembalian kepada Walikota.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Walikota
dalam jangka waktu paling lama 12 (dua belas) bulan, sejak diterimanya
permohonan pengembaliian kelebihan pembayaran pajak sebagaimana dimaksud pada
ayat (1), harus memberikan keputusan.<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">(3) Apabila jangka waktu
sebagaimana dimaksud pada ayat (2) telah dilampaui dan Walikota tidak
memberikan suatu keputusan, permohonan pengembalian pembayaran Pajak dianggap dikabulkan
dan SKPDLB harus diterbitkan dalam jangka waktu paling lama 1 (satu) bulan.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(4) Apabila Wajib Pajak
mempunyai utang Pajak lainnya, kelebihan pembayaran Pajak sebagaimana dimaksud
pada ayat (1) langsung diperhitungkan untuk melunasi terlebih dahulu utang
Pajak tersebut.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(5) Pengembalian kelebihan
pembayaran Pajak sebagaimana dimaksud pada ayat (1) dilakukan dalam jangka
waktu paling lama 2 (dua) bulan sejak diterbitkannya SKPDLB.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(6) Jika pengembalian
kelebihan pembayaran Pajak dilakukan setelah lewat 2 (dua) bulan, Walikota
memberikan imbalan bunga sebesar 2% (dua persen) sebulan atas keterlambatan
pembayaran kelebihan pembayaran Pajak.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(7) Tata cara pengembalian
kelebihan pembayaran Pajak sebagaimana dimaksud pada ayat (1) diatur dengan
Peraturan Walikota.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 25<o:p></o:p></span></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Apabila
kelebihan pembayaran Pajak diperhitungkan dengan utang Pajak lainnya,
sebagaimana dimaksud Pasal 24 ayat (4) pembayarannya dilakukan dengan cara
pemindahbukuan dan bukti pemindahbukuan juga berlaku sebagai bukti
pembayarannya. <o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">BAB XI<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">KEDALUWARSA PENAGIHAN</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 26<o:p></o:p></span></b></div>
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<span style="font-family: 'Bookman Old Style', serif;">(1) Hak
untuk melakukan penagihan Pajak menjadi kedaluwarsa setelah melampaui waktu 5
(lima) tahun terhitung sejak saat terutangnya Pajak, kecuali apabila Wajib
Pajak melakukan tindak pidana di bidang perpajakan daerah.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(2) Kedaluwarsa
penagihan Pajak sebagaimana dimaksud pada ayat (1) tertangguh apabila:<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">a. diterbitkan
Surat Teguran dan/atau Surat Paksa; atau<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">b. ada
pengakuan utang pajak dari Wajib Pajak, baik langsung maupun tidak langsung.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(3) Dalam
hal diterbitkan Surat Teguran dan Surat Paksa sebagaimana dimaksud pada ayat
(2) huruf a, kedaluwarsa penagihan dihitung sejak tanggal penyampaian Surat
Paksa tersebut.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(4) Pengakuan
utang Pajak secara langsung sebagaimana dimaksud pada ayat (2) huruf b adalah
Wajib Pajak dengan kesadarannya menyatakan masih mempunyai utang Pajak dan
belum melunasinya kepada Pemerintah Daerah.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(5) Pengakuan
utang secara tidak langsung sebagaimana dimaksud pada ayat (2) huruf b dapat
diketahui dari pengajuan permohonan angsuran atau penundaan pembayaran dan
permohonan keberatan oleh Wajib Pajak.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 27<o:p></o:p></span></b></div>
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<span style="font-family: 'Bookman Old Style', serif;">(1) Piutang
Pajak yang tidak mungkin ditagih lagi karena hak untuk melakukan penagihan
sudah kedaluwarsa dapat dihapuskan.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(2) Walikota
menetapkan Keputusan Penghapusan Piutang Pajak yang sudah kedaluwarsa
sebagaimana dimaksud pada ayat (1).<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(3) Tata
cara penghapusan piutang Pajak yang sudah kedaluwarsa diatur dengan Peraturan
Walikota.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">BAB XII<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">SANKSI ADMINISTRASI</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 28<o:p></o:p></span></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Walikota
dapat melakukan penyegelan terhadap penggunaan obyek Pajak yang tenaga
listriknya dihasilkan sendiri apabila :<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pengguna
melalaikan dan</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">/</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">atau
selama 2 (dua) bulan berturut-turut tidak membayar Pajak; atau<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pengguna tidak melayani dengan baik petugas dan</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">/</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">atau tanpa dasar alasan yang sah, menolak untuk
diadakan tindakan pemeriksaan dan melawan petugas pemeriksa yang sah yang
dilengkapi dengan Surat Tugas dari Walikota. <o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">BAB XIII</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">PEMBUKUAN, PEMERIKSAAN DAN PENGAWASAN</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 29<o:p></o:p></span></b></div>
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<span style="font-family: 'Bookman Old Style', serif;">(1) Wajib
Pajak yang melakukan usaha dengan omzet paling sedikit Rp.300.000.000,00 (tiga
ratus juta rupiah) per tahun wajib menyelenggarakan pembukuan atau pencatatan. <o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(2) Kriteria
Wajib Pajak dan penentuan besaran omzet serta tata cara pembukuan atau
pencatatan sebagaimana dimaksud pada ayat (1) diatur dengan Peraturan Walikota.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 30<o:p></o:p></span></b></div>
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<span style="font-family: 'Bookman Old Style', serif;">(1) Kepala
Daerah berwenang melakukan pemeriksaan untuk menguji kepatuhan pemenuhan
kewajiban perpajakan daerah dalam rangka melaksanakan peraturan
perundang-undangan perpajakan daerah.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(2) Wajib
Pajak yang diperiksa wajib:<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">a. memperlihatkan dan/atau
meminjamkan buku atau catatan, dokumen yang menjadi dasarnya dan dokumen lain
yang berhubungan dengan objek Pajak yang terutang;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">b. memberikan kesempatan
untuk memasuki tempat atau ruangan yang dianggap perlu dan memberikan bantuan
guna kelancaran pemeriksaan; dan/atau<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">c. memberikan keterangan
yang diperlukan.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(3) Ketentuan
lebih lanjut mengenai tata cara pemeriksaan Pajak diatur dengan Peraturan
Walikota.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 31<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dalam
rangka pengawasan, Walikota dapat melakukan penungguan atau menempatkan
peralatan manual maupun program aplikasi<i>
online</i> sistem pada objek Pajak.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Penungguan
dan/atau penempatan peralatan sebagaimana dimaksud pada ayat (1) adalah
pengawasan dalam rangka pemantauan dan penghitungan potensi objek Pajak secara
nyata.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dalam
rangka penghitungan potensi objek Pajak sebagaimana dimaksud pada ayat (2),
Wajib Pajak harus menggunakan peralatan sebagaimana dimaksud</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">pada ayat (1).<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dalam
hal terjadi kerusakan dan/atau hilangnya peralatan sebagaimana dimaksud pada
ayat (1) menjadi tanggung jawab Wajib Pajak. <o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">BAB XIV<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">INSENTIF PEMUNGUTAN</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 32<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Instansi
yang melaksanakan pemungutan Pajak dapat
diberikan insentif atas dasar pencapaian kinerja tertentu dan
dilaksanakan berdasarkan a</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">z</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">as kepatutan,
kewajaran, dan rasionalitas disesuaikan dengan besarnya tanggung jawab,
kebutuhan, serta karakteristik dan kondisi objektif daerah.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pemberian
insentif sebagaimana dimaksud pada ayat (1) ditetapkan melalui Anggaran
Pendapatan dan Belanja Daerah tahun anggaran berkenaan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Tata
cara pemberian dan pemanfaatan</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">insentif
pemungutan Pajak sebagaimana dimaksud pada ayat (1) diatur dengan Peraturan
Walikota berdasarkan ketentuan peraturan perundang-undangan.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">BAB XV</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">KETENTUAN KHUSUS</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 33<o:p></o:p></span></b></div>
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<span style="font-family: 'Bookman Old Style', serif;">(1) Setiap
pejabat dilarang memberitahukan kepada pihak lain segala sesuatu yang diketahui
atau diberitahukan kepadanya oleh Wajib Pajak dalam rangka jabatan atau
pekerjaannya untuk menjalankan ketentuan peraturan perundang-undangan
perpajakan daerah.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(2) Larangan
sebagaimana dimaksud pada ayat (1) berlaku juga terhadap tenaga ahli yang
ditunjuk oleh Walikota untuk membantu dalam pelaksanaan ketentuan peraturan
perundang-undangan perpajakan daerah.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(3) Dikecualikan
dari ketentuan sebagaimana dimaksud pada ayat (1) dan ayat (2) adalah:<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">a. Pejabat
dan tenaga ahli yang bertindak sebagai saksi atau saksi ahli dalam sidang
pengadilan;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">b. Pejabat
dan/atau tenaga ahli yang ditetapkan oleh Walikota untuk memberikan keterangan
kepada pejabat lembaga negara atau instansi Pemerintah yang berwenang melakukan
pemeriksaan dalam bidang keuangan daerah.</span><span lang="IN" style="font-family: 'Bookman Old Style', serif;"><o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(4) Untuk
kepentingan Daerah, Walikota berwenang memberi izin tertulis kepada pejabat
sebagaimana dimaksud pada ayat (1) dan tenaga ahli sebagaimana dimaksud pada
ayat (2), agar memberikan keterangan, memperlihatkan bukti tertulis da</span><span lang="IN" style="font-family: 'Bookman Old Style', serif;">n/</span><span style="font-family: 'Bookman Old Style', serif;">atau tentang Wajib Pajak kepada pihak
yang ditunjuk.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(5) Untuk
kepentingan pemeriksaan di pengadilan dalam perkara pidana atau perdata, atas
permintaan hakim sesuai dengan Hukum Acara Pidana dan Hukum Acara Perdata,
Walikota dapat memberi izin tertulis kepada pejabat sebagaimana dimaksud pada
ayat (1), dan tenaga ahli sebagaimana dimaksud pada ayat (2), untuk memberikan
dan memperlihatkan bukti tertulis dan keterangan Wajib Pajak yang ada padanya.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(6) Permintaan
hakim sebagaimana dimaksud pada ayat (5) harus menyebutkan nama tersangka atau
nama tergugat, keterangan yang diminta, serta kaitan antara perkara p</span><span lang="IN" style="font-family: 'Bookman Old Style', serif;"> </span><span style="font-family: 'Bookman Old Style', serif;">idana atau perdata yang bersangkutan dengan keterangan yang
diminta.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">BAB XVI<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">PENYIDIKAN</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 34<o:p></o:p></span></b></div>
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<span style="font-family: 'Bookman Old Style', serif;">(1) Pejabat
Pegawai Negeri Sipil tertentu di lingkungan Pemerintah Daerah diberi wewenang
khusus sebagai Penyidik untuk melakukan penyidikan tindak pidana di bidang
perpajakan Daerah, sebagaimana dimaksud dalam Undang-Undang Hukum Acara Pidana.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(2) Penyidik
sebagaimana dimaksud pada ayat (1) adalah pejabat pegawai negeri sipil tertentu
di lingkungan Pemerintah Daerah yang diangkat oleh pejabat yang berwenang
sesuai dengan ketentuan peraturan perundang-undangan.</span><span lang="IN" style="font-family: 'Bookman Old Style', serif;"><o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(3) Wewenang
Penyidik sebagaimana dimaksud pada ayat (1) adalah:<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">a. menerima,
mencari, mengumpulkan, dan meneliti keterangan atau laporan berkenaan dengan
tindak pidana di bidang perpajakan Daerah agar keterangan atau laporan tersebut
menjadi lebih lengkap dan jelas;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">b. meneliti,
mencari, dan mengumpulkan keterangan mengenai orang pribadi atau Badan tentang
kebenaran perbuatan yang dilakukan sehubungan dengan tindak pidana perpajakan
Daerah;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">c. meminta
keterangan dan bahan bukti dari orang pribadi atau Badan sehubungan dengan
tindak pidana di bidang perpajakan Daerah;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">d. memeriksa
buku, catatan, dan dokumen lain berkenaan dengan tindak pidana di bidang
perpajakan Daerah;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">e. melakukan
penggeledahan untuk mendapatkan bahan bukti pembukuan, pencatatan, dan dokumen
lain, serta melakukan penyitaan terhadap bahan bukti tersebut;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">f. meminta
bantuan tenaga ahli dalam rangka pelaksanaan tugas penyidikan tindak pidana di
bidang perpajakan Daerah;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">g. menyuruh
berhenti dan/atau melarang seseorang meninggalkan ruangan atau tempat pada saat
pemeriksaan sedang berlangsung dan memeriksa identitas orang, benda, dan/atau
dokumen yang dibawa;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">h. memotret
seseorang yang berkaitan dengan tindak pidana perpajakan Daerah;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">i. memanggil
orang untuk didengar keterangannya dan diperiksa sebagai tersangka atau saksi;<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">j. menghentikan
penyidikan; dan/atau<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">k. melakukan
tindakan lain yang perlu untuk kelancaran penyidikan tindak pidana di bidang
perpajakan Daerah sesuai dengan ketentuan peraturan perundang-undangan.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(4) Penyidik
sebagaimana dimaksud pada ayat (1) memberitahukan dimulainya penyidikan dan
menyampaikan hasil penyidikannya kepada Penuntut Umum melalui Penyidik pejabat
Polisi Negara Republik Indonesia, sesuai dengan ketentuan yang diatur dalam
Undang-Undang Hukum Acara Pidana.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">BAB XVII<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">KETENTUAN PIDANA</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 35<o:p></o:p></span></b></div>
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<span style="font-family: 'Bookman Old Style', serif;">(1) Wajib
Pajak yang karena kealpaannya tidak menyampaikan SPTPD atau mengisi dengan
tidak benar atau tidak lengkap atau melampirkan keterangan yang tidak benar
sehingga merugikan keuangan Daerah dapat dipidana dengan pidana kurungan paling
lama 1 (<i>satu</i>) tahun atau pidana denda
paling banyak 2 (<i>dua</i>) kali jumlah
pajak terutang yang tidak atau kurang dibayar.<o:p></o:p></span></div>
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<span style="font-family: 'Bookman Old Style', serif;">(2) Wajib
Pajak yang dengan sengaja tidak menyampaikan SPTPD atau mengisi dengan tidak
benar atau tidak lengkap atau melampirkan keterangan yang tidak benar sehingga
merugikan keuangan Daerah dapat dipidana dengan pidana penjara paling lama 2 (<i>dua</i>) tahun atau pidana denda paling
banyak 4 (<i>empat</i>) kali jumlah pajak
terutang yang tidak atau kurang dibayar.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 36<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pejabat
atau tenaga ahli yang ditunjuk oleh Walikota yang tidak memenuhi kewajiban
merahasiakan ketentuan sebagaimana dimaksud dalam Pasal 33 ayat (1) dan ayat
(2) dipidana dengan pidana kurungan
paling lama 1 (satu) tahun dan pidana denda paling banyak Rp 4.000.000.00
(empat juta rupiah).<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pejabat
atau tenaga ahli yang ditunjuk oleh Walikota yang dengan sengaja tidak memenuhi
kewajibannya atau seorang yang menyebabkan tidak dipenuhinya kewajiban pejabat
sebagaimana dimak</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">s</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">ud
dalam Pasal 33 ayat (1) dan ayat (2) dipidana dengan pidana kurungan paling lama 2 (dua) </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">tahun </span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">dan pidana denda paling banyak Rp.10.000.000</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">,</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">00 (sepuluh juta rupiah).<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 37<o:p></o:p></span></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Denda
sebagaimana dimaksud dalam Pasal 35 dan pasal 36 merupakan Penerimaan Negara.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 3</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">8<o:p></o:p></span></b></div>
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<span style="font-family: 'Bookman Old Style', serif;">Tindak pidana di bidang perpajakan
Daerah tidak dituntut setelah melampaui jangka waktu 5 (lima) tahun sejak saat
terutangnya pajak atau berakhirnya Masa Pajak atau berakhirnya Bagian Tahun
Pajak atau berakhirnya Tahun Pajak yang bersangkutan.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">BAB XVIII<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">KETENTUAN PENUTUP</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 3</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">9<o:p></o:p></span></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pada
saat Peraturan Daerah ini mulai berlaku</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">,</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">
Peraturan Daerah Kota Palangka Raya Nomor 06 Tahun 2006 tentang Pajak
Penerangan Jalan (Lembaran Daerah Kota Palangka Raya Tahun 2006 Nomor 06),
dicabut dan dinyatakan tidak berlaku.<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal </span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">40<o:p></o:p></span></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Peraturan
daerah ini mulai berlaku pada tanggal
diundangkan.<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Agar
setiap orang mengetahuinya, memerintahkan pengundangan Peraturan Daerah ini
dengan penempatannya dalam Lembaran Daerah Kota Palangka Raya.<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ditetapkan di Palangka Raya<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">pada tanggal</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">WALIKOTA PALANGKA RAYA</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">,<o:p></o:p></span></b></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span></b><b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">H. M. RIBAN SATIA<o:p></o:p></span></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Diundangkan di Palangka Raya<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">pada tanggal<o:p></o:p></span></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">SEKRETARIS
DAERAH KOTA PALANGKA RAYA</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">,<o:p></o:p></span></b></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span></b><b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">SANIJAN</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">LEMBARAN
DAERAH KOTA PALANGKA RAYA TAHUN 201</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">2</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">
NOMOR <o:p></o:p></span></div>
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</span></b>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">PENJELASAN<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">ATAS<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">PERATURAN DAERAH KOTA PALANGKA RAYA<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">NOMOR </span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">05 </span></b><b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">TAHUN 201</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">2<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">TENTANG<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">PAJAK PENERANGAN JALAN<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">I.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">PENJELASAN
UMUM<o:p></o:p></span></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dengan berlakunya Undang-Undang Nomor 28 Tahun 2009
tentang Pajak Daerah dan Retribusi Daerah merupakan perubahan sistem Perpajakan
Daerah yang mengarah pada sistem sederhana, adil, efektif dan efesien yang
dapat menggerakkan peran serta masyarakat dalam pembiayaan Pembangunan Daerah.<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Maka dalam rangka mendukung perkembangan Otonomi
Daerah yang nyata, dinamis serasi dan bertanggung jawab dilandasi dengan
Peraturan Daerah secara mendasar dan mendukung pelaksanaan pembangunan di
Daerah sebagai Dasar Hukum untuk menggali Sumber-sumber Pendapatan Daerah
khusus yang berasal dari Pajak Daerah, pengaturannya perlu disesuaikan dengan
Undang-undang Nomor 28 Tahun 2009 sejalan dengan makin meningkatnya pelaksanaan
pembangunan dan pemberian pelayanan kepada masyarakat serta usaha peningkatan
pertumbuhan perekonomian Daerah.<o:p></o:p></span></div>
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<span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Pajak Penerangan Jalan sebagai salah satu salah satu
jenis pajak kabupaten/kota yang dapat dipungut oleh Pemerintah Daerah selama
ini pelaksanaannya oleh Pemerintah Kota Palangka Raya didasarkan pada Peraturan
Daerah Kota Palangka Raya Nomor 06 Tahun 2006 tentang Pajak Penerangan Jalan,
dimana penetapannya didasarkan pada Undang-Undang Nomor 18 Tahun 1997 tentang
Pajak Daerah dan Retribusi Daerah sebagaimana telah diubah dengan Undang-Undang
Nomor 34 Tahun 2000 </span><span style="font-family: 'Bookman Old Style', serif;">tentang Perubahan atas Undang-Undang
Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;"> dan Peraturan Pemerintah Nomor 65 Tahun 2001
tentang Pajak Daerah. <o:p></o:p></span></div>
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<span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Oleh karena itu, pelaksanaan pemungutan Pajak Penerangan
Jalan di wilayah Kota Palangka Raya, serta dalam rangka penyesuaian
ketentuan-ketentuan yang mengatur tentang pajak daerah sehubungan dengan berlakunya Undang-Undang Nomor 28 Tahun 2009
tentang Pajak Daerah dan Retribusi Daerah, maka Peraturan Daerah Kota Palangka
Raya Nomor 06 Tahun 2006 tentang Pajak Penerangan Jalan perlu ditinjau kembali
untuk disesuaikan dengan Peraturan dimaksud dan perlu mengatur ketentuan
tentang Pajak Penerangan Jalan dimaksud dalam Peraturan Daerah.<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dengan diberlakukannya Peraturan Daerah tentang
Pajak Penerangan Jalan ini, menjadi suatu landasan hukum bagi Pemerintahan
Daerah dalam memungut Pajak Penerangan Jalan, serta lebih memberikan kepastian
hukum terhadap pengguna listrik selanjutnya.<o:p></o:p></span></div>
<b><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"><br clear="all" style="page-break-before: always;" />
</span></b>
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<!--[if !supportLists]--><b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">II.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">PASAL
DEMI PASAL<o:p></o:p></span></b></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 1<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas..<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 2<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 3<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (1)<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Yang dimaksud dengan tenaga listrik yang dihasilkan sendiri yaitu tenaga
listrik yang berasal dari alat yang menghasilkan listrik yang dimiliki oleh
subjek pajak, misalnya genset. Tenaga listrik yang diperoleh dari sumber
lain misalkan tenaga listrik yang dihasilkan oleh PLN.<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (2)<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (3)<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 4<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 5<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (1)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (2)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (3)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (4)<o:p></o:p></span></div>
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<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Walikota mengatur lebih lanjut harga satuan listrik yang </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">ber</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">dasarkan kepada harga yang berlaku.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 6<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 7<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 8<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (1)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 2.0cm; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Yang dimaksud dengan tidak dapat diborongkan adalah bahwa seluruh proses
kegiatan pemungutan pajak tidak dapat diserahkan kepada pihak ketiga. Namun
dimungkinkan adanya kerjasama dengan
pihak ketiga dalam rangka proses pemungutan pajak, antara lain pencetakan,
formulir perpajakan, pengiriman surat-surat kepada wajib pajak, atau penghimpun data obyek dan subyek pajak. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 2.0cm; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Kegiatan yang tidak dapat dikerjasamakan dengan pihak ketiga adalah
kegiatan penghitungan besarnya pajak yang terhutang, pengawasan penyetoran
pajak dan penagihan pajak.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (2)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (3)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">4</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">5</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 9<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 10<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 11<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 12<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (1)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Kewajiban mengisi SPTPD mengandung arti Pajak dibayar sendiri <i>(self assessment)</i> yang memberikan
kepercayaan kepada Wajib Pajak untuk menghitung, memperhitungkan, membayar
sendiri pajak yang terhutang dengan menggunakan formulir Surat Pemberitahuan
Pajak Daerah (SPTPD).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (2)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (3)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 13<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">1</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">)</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> huruf a angka 3</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 2.0cm; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Yang dimaksud dengan penetapan pajak secara jabatan adalah penetapan
besarnya pajak terutang yang dilakukan oleh Walikota atau
Pejabat yang ditunjuk berdasarkan data yang ada atau keterangan lain yang
dimiliki oleh Walikota atau Pejabat yang ditunjuk.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">2</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">3</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 14<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 15<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 16<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"> Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 17<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">1</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 2.0cm; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Yang dimaksud tempat lain yang ditunjuk adalah Bank-Bank yang ditunjuk
oleh Walikota untuk menerima setoran pajak yang diterima.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Ayat (</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">2</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 18<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 19<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 20<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 21<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 22<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 23<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 24<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 25<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 26<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 27<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 28<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 29<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 30<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 31<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 32<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 33<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 34<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 35<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 36<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 37<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 38<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"> Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 39<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"> Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">40<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"> Cukup jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">TAMBAHAN LEMBARAN DAERAH KOTA PALANGKA RAYA NOMOR<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
depe_dandunkhttp://www.blogger.com/profile/15969714324726416364noreply@blogger.com0tag:blogger.com,1999:blog-5207610590385613505.post-33215219993083165722013-02-21T23:56:00.003-08:002013-02-21T23:56:59.280-08:00perda kota palangka raya nomor 4 tahun 2012 tentang pajak reklame<br />
<div class="MsoTitle" style="line-height: 115%;">
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<div class="MsoTitle" style="line-height: 115%;">
<br /></div>
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<div class="MsoTitle" style="line-height: 115%; margin-bottom: 6pt; text-align: center;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-bidi-font-size: 12.0pt;">WALIKOTA
PALANGKA RAYA<o:p></o:p></span></div>
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<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"> PERATURAN DAERAH KOTA PALANGKA RAYA<o:p></o:p></span></div>
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<b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">NOMOR </span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">04 </span></b><b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">TAHUN 201</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">2<o:p></o:p></span></b></div>
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<b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">TENTANG<o:p></o:p></span></b></div>
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<b><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">PAJAK REKLAME<o:p></o:p></span></b></div>
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<b><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">DENGAN RAHMAT TUHAN YANG MAHA
ESA<o:p></o:p></span></b></div>
<h1 style="line-height: 115%; text-align: center;">
<span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">WALIKOTA PALANGKA RAYA</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">,<o:p></o:p></span></h1>
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<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 83.4pt;" valign="top" width="111">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Menimbang<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
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<span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Mengingat<o:p></o:p></span></div>
</td>
<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 17.8pt;" valign="top" width="24">
<div class="MsoNormal" style="line-height: 115%;">
<span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%;">
<br /></div>
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<br /></div>
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<div class="MsoNormal" style="line-height: 115%;">
<span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">:<o:p></o:p></span></div>
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<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 416.25pt;" valign="top" width="555">
<div class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-left: 21.05pt; mso-add-space: auto; mso-list: l0 level1 lfo47; tab-stops: 21.05pt; text-align: justify; text-indent: -21.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif";">bahwa
</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">Pajak Reklame merupakan jenis Pajak Daerah yang menjadi
salah satu sumber Pendapatan Daerah yang digunakan untuk membiayai
pelaksanaan pemerintahan dan pembangunan Daerah;<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-left: 21.05pt; mso-add-space: auto; mso-list: l0 level1 lfo47; tab-stops: 21.05pt; text-align: justify; text-indent: -21.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">bahwa kebijakan Pajak Reklame dilaksanakan dalam rangka
meningkatkan pelayanan kepada masyarakat dan kemandirian daerah yang
berdasarkan prinsip demokrasi, pemerataan dan keadilan dengan memperhatikan
potensi daerah;<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-left: 21.05pt; mso-add-space: auto; mso-list: l0 level1 lfo47; tab-stops: 21.05pt; text-align: justify; text-indent: -21.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">bahwa dengan berlakunya Undang-Undang Nomor 28 Tahun
2009 tentang Pajak Daerah dan Retribusi Daerah, maka Peraturan Daerah yang
mengatur tentang Pajak Reklame perlu disesuaikan;<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 115%; margin-left: 21.05pt; mso-add-space: auto; mso-list: l0 level1 lfo47; tab-stops: 21.05pt; text-align: justify; text-indent: -21.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif";">bahwa
berdasarkan pertimbangan sebagaimana dimaksud </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">dalam</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif";"> huruf a</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">, huruf b </span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif";">dan
</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">huruf c</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif";">
perlu me</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">netapkan</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif";"> Peraturan Daerah Kota Palangka Raya tentang </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">Pajak Reklame</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif";">.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 12.6pt; text-align: justify;">
<br /></div>
<div class="MsoBodyText" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; tab-stops: 36.0pt; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Undang-Undang Dasar Negara
Republik Indonesia Tahun 1945;<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; tab-stops: 36.0pt; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Undang–Undang Nomor 5 Tahun
1965 tentang Pembentukan Kotapradja
Palangka Raya (Lembaran Negara Republik Indonesia Tahun 1965 Nomor 48,
Tambahan Lembaran Negara Republik Indonesia Nomor 2753);<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; tab-stops: 36.0pt; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Undang–Undang Nomor 8 Tahun
1981 tentang Hukum Acara Pidana (Lembaran Negara Republik Indonesia Tahun
1981 Nomor 76, Tambahan Lembaran Negara Republik Indonesia Nomor 3209)</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">;</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Undang-Undang Nomor 19 Tahun
1997 tentang Penagihan Pajak dengan Surat Paksa ( Lembaran Negara Republik
Indonesia Tahun 1997 Nomor 42, Tambahan Lembaran Negara Republik Indonesia
Nomor 3686 ) sebagaimana telah diubah dengan Undang-Undang Nomor 19 Tahun
2000 tentang Perubahan Atas Undang-Undang Nomor 19 Tahun 1997 tentang
Penagihan Pajak Dengan Surat Paksa (Lembaran Negara Republik Indonesia Tahun
2000 Nomor 129, Tambahan Lembaran Negara Republik Indonesia Nomor 3987);<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 22.35pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Undang-Undang Nomor 28 Tahun
1999 tentang Penyelenggaraan Negara yang Bersih dan Bebas dari Korupsi, Kolusi
dan Nepotisme ( Lembaran Negara Republik Indonesia Tahun 1999 Nomor 75,
Tambahan Lembaran Negara Republik Indonesia Nomor 3851);<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Undang-Undang Nomor 14 Tahun
2002 tentang Pengadilan Pajak (Lembaran Negara Republik Indonesia Tahun 2002
Nomor 27, Tambahan Lembaran Negara Republik Indonesia Nomor 4189);<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Undang-Undang Nomor 17 Tahun
2003 tentang Keuangan Negara (Lembaran Negara Republik Indonesia Tahun 2003
Nomor 47, Tambahan Lembaran Negara Republik Indonesia Nomor 3851);<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Undang-Undang Nomor 1 Tahun
2004 tentang Perbendaharaan Negara (Lembaran Negara Republik Indonesia Tahun
2004 Nomor 5, Tambahan Lembaran Negara Republik Indonesia Nomor 4355);<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">9.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Undang–Undang Nomor 32 Tahun
2004 tentang Pemerintahan Daerah (Lembaran Negara Republik Indonesia Tahun
2004 Nomor 125, Tambahan Lembaran Negara Republik Indonesia Nomor 4437)
sebagaimana telah diubah beberapa kali terakhir dengan Undang-Undang Nomor 12
Tahun 2008 tentang Perubahan Kedua Atas Undang-Undang Nomor 32 Tahun 2004
tentang Pemerintahan Daerah (Lembaran Negara Republik Indonesia Tahun 2008
Nomor 59, Tambahan Lembaran Negara Republik Indonesia Nomor 4844);<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">10.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Undang–Undang Nomor 33 Tahun
2004 tentang Perimbangan Keuangan </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">a</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Antara Pemerintah Pusat dan
Pemerintahan Daerah ( Lembaran
Negara Republik Indonesia Tahun 2004 Nomor 126, Tambahan Lembaran Negara Republik Indonesia Nomor
4438 );<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">11.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Undang-Undang Nomor</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">26
Tahun 2007 tentang Penataan Ruang (Lembaran Negara Republik Indonesia Tahun
2007 Nomor 68, Tambahan Lembaran Negara Republik Indonesia Nomor 4725);<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; tab-stops: 36.0pt; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">12.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Undang-Undang Republik Indonesia</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Nomor 16 tahun 2009</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Tentang</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Penetapan peraturan pemerintah pengganti
undang-undang</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Nomor
5 tahun 2008 tentang perubahan keempat atas Undang</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">-U</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">ndang Nomor 6 Tahun 1983 Tentang Ketentuan Umum
Dan Tata</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Cara
Perpajakan Menjadi Undang-Undang</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">;</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">13.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Undang-Undang Nomor 28 Tahun 2009 tentang Pajak
Daerah dan Retribusi Daerah (Lembaran Negara Republik Indonesia Tahun 2009
Nomor 130, Tambahan Lembaran Negara Republik Indonesia Nomor 5049);</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">14.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Undang-Undang Nomor 12 Tahun 2011 tentang Pembentukan Peraturan
Perundang-Undangan (Lembaran Negara Republik Indonesia Tahun 2011 Nomor 82,
Tambahan Lembaran Negara Republik Indonesia Nomor 4389);<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">15.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Peraturan Pemerintah Nomor 27 Tahun 1983 tentang Pelaksanaan
Undang-Undang Nomor 8 Tahun 1981 tentang Hukum Acara Pidana (Lembaran Negara
Republik Indonesia Tahun 1983 Nomor 36, Tambahan Lembaran Negara Republik
Indonesia Nomor 3258);<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">16.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Peraturan Pemerintah Nomor
25 Tahun 2000 tentang Kewenangan
Pemerintah dan Kewenangan Provinsi Sebagai Daerah Otonom (Lembaran Negara
Republik Indonesia Tahun 2000 Nomor 54, Tambahan Lembaran Negara Republik
Indonesia Nomor 3952);<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">17.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Peraturan Pemerintah Nomor
58 Tahun 2005 tentang Pengelolaan Keuangan Daerah (Lembaran Negara Republik
Indonesia Tahun 2005 Nomor 140, Tambahan Lembaran Negara Republik Indonesia
Nomor 4159);<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">18.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Peraturan Pemerintah Nomor
38 Tahun 2007 tentang Pembagian Urusan Pemerintahan Antara Pemerintah,
Pemerintahan Daerah Provinsi dan Pemerintahan Daerah Kabupaten/Kota (Lembaran
Negara Republik Indonesia Tahun 2007 Nomor 82, Tambahan Lembaran Negara
Republik Indonesia Nomor 4737);<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">19.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Peraturan Pemerintah Nomor
69 Tahun 2010 tentang Tata Cara Pemberian dan Pemanfaatan Insentif Pemungutan
Pajak Daerah dan Retribusi Daerah (Lembaran Negara Republik Indonesia Tahun
2010 Nomor 119, Tambahan Lembaran Negara Republik Indonesia Nomor 5161);<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">20.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Peraturan Pemerintah Nomor
91 Tahun 2010 tentang jenis Pajak Daerah Yang Dipungut Berdasarkan Penetapan
Kepala Daerah Atau Dibayar Sendiri Oleh Wajib Pajak (Lembaran Negara Republik
Indonesia Tahun 2010 Nomor 153, Tambahan Lembaran Negara Republik Indonesia
Nomor 5179);<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">21.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">Peraturan Menteri Dalam Negeri Nomor 53 Tahun 2011
tentang Pembentukan Produk Hukum Daerah (Berita Negara Republik Indonesia
Tahun 2011 Nomor 694);</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">22.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Peraturan Daerah Kota
Palangka Raya Nomor 02 Tahun 2010 tentang Pokok-Pokok Pengelolaan Keuangan
Daerah Kota Palangka Raya (Lembaran Daerah Kota Palangka Raya Nomor 02 Tahun
2010)</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">;</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.35pt; mso-list: l20 level2 lfo1; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">23.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Peraturan Daerah Kota
Palangka Raya Nomor 12 Tahun 2008 tentang Organisasi dan Tata Kerja Dinas
Daerah Kota Palangka Raya (Lembaran Daerah Kota Palangka Raya Tahun 2008
Nomor 12, Tambahan Lembaran Daerah Kota Palangka Raya Nomor 05)</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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</td>
</tr>
</tbody></table>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Dengan Persetujuan Bersama<o:p></o:p></span></div>
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<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">DEWAN PERWAKILAN RAKYAT DAERAH KOTA PALANGKA RAYA<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">dan<o:p></o:p></span></div>
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<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">WALIKOTA PALANGKA RAYA<o:p></o:p></span></div>
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<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">MEMUTUSKAN :<o:p></o:p></span></div>
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<tbody>
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<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Menetapkan<o:p></o:p></span></div>
</td>
<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 18.0pt;" valign="top" width="24">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">:<o:p></o:p></span></div>
</td>
<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 362.55pt;" valign="top" width="483">
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<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">PERATURAN DAERAH KOTA PALANGKA RAYA TENTANG PAJAK
REKLAME</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.<o:p></o:p></span></div>
</td>
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</tbody></table>
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<h1 style="line-height: 115%; text-align: center;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"> </span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">BAB I<o:p></o:p></span></h1>
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<b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">KETENTUAN UMUM<o:p></o:p></span></b></div>
<h4 style="line-height: 115%; text-align: center;">
<span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%;">Pasal 1<o:p></o:p></span></h4>
<div class="MsoBodyText" style="line-height: 115%; tab-stops: 36.0pt;">
<span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dalam Peraturan Daerah ini yang dimaksud dengan :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Daerah adalah Kota Palangka
Raya</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pemerintah Daerah adalah Kepala Daerah dan
Perangkat Daerah sebagai unsur penyelenggara pemerintah daerah</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Kepala Daerah adalah Walikota
Palangka Raya</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; tab-stops: list 1.0cm; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">Dewan Perwakilan Rakyat Daerah
Kota Palangka Raya yang selanjutnya disingkat DPRD adalah lembaga perwakilan
rakyat daerah sebagai unsur penyelenggara Pemerintah Daerah.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Dinas </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">teknis </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">adalah Dinas Tata Kota</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">,</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"> Bangunan </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">dan Pertamanan </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Kota Palangka Raya</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Kantor adalah Kantor Pelayanan
Perizinan </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Terpadu</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"> Kota Palangka Raya</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Badan adalah sekumpulan orang,
dan/atau modal yang merupakan kesatuan, baik yang melakukan usaha maupun yang
tidak melakukan usaha yang meliputi perseroan terbatas, perseroan komanditer,
perseroan lainnya, Badan Usaha Milik Negara (BUMN), atau badan usaha milik
daerah (BUMD) dengan nama dan dalam bentuk apapun, firma, kongsi, koperasi,
dana pensiun, persekutuan, perkumpulan, yayasan, organisasi massa, organisasi
sosial politik, atau organisasi lainnya, lembaga dan bentuk badan lainnya
termasuk kontrak investasi kolektif dan bentuk usaha tetap</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Pajak Daerah, yang selanjutnya
disebut pajak, adalah kontribusi wajib kepada Daerah yang terutang oleh orang
pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang, dengan
tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan Daerah
bagi sebesar-besarnya kemakmuran rakyat</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">9.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Pajak Reklame adalah pajak
atas penyelenggaraan reklame</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">10.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Reklame adalah benda, alat,
perbuatan atau media yang bentuk dan
corak ragamnya dirancang untuk tujuan komersial, memperkenalkan, menganjurkan,
mempromosikan, atau untuk menarik perhatian umum terhadap barang, jasa, orang
atau badan, yang dapat dilihat, dibaca, didengar, dirasakan, dan/atau dinikmati
oleh umum</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">11.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-fareast-language: IN;">Masa
Pajak adalah jangka waktu 1 (satu) bulan kalender atau jangka waktu</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-fareast-language: IN;">lain
yang diatur oleh Walikota paling lama 3 (tiga) bulan</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-fareast-language: IN;">kalender,
yang menjadi dasar bagi wajib pajak untuk menghitung, menyetor,</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-fareast-language: IN;">dan
melaporkan pajak yang terutang.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">12.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Penyelenggara Reklame adalah
orang pribadi atau badan yang menyelenggarakan reklame, baik untuk dan atas
namanya sendiri atau untuk dan atas nama pihak lain yang menjadi tanggung
jawabnya</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">13.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Kawasan adalah batasan-batasan
wilayah tertentu sesuai dengan pemanfaatan lokasi yang dapat digunakan untuk
pemasangan reklame</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">;</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">14.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Nilai Strategis Reklame adalah
ukuran nilai yang ditetapkan pada titik lokasi pemasangan reklame tersebut yang
dihitung sebagai perkalian dari nilai titik reklame dengan harga dasar reklame</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">15.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Prasarana Kota adalah tanah
atau bangunan milik Pemerintah di Wilayah Kota Palangka Raya</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">16.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Luar Prasarana Kota adalah
tanah atau bangunan milik perorangan atau Badan Hukum di Wilayah Kota Palangka
Raya</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">17.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Kawasan Reklame adalah suatu
zona yang dimungkinkan untuk pemasangan reklame</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">18.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Surat Pemberitahuan Pajak
Daerah yang selanjutnya disingkat SPPD adalah surat yang oleh Wajib Pajak </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">digunakan untuk</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">
melaporkan penghitungan dan</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">/atau</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> pembayaran pajak</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">, objek pajak dan/atau
bukan objek pajak, dan/atau harta dan kewajiban sesuai dengan ketentuan
Peraturan Perundangan-Undangan Perpajakan Daerah</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">19.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Surat Setoran Pajak Daerah,
yang selanjutnya disingkat SSPD, adalah bukti pembayaran atau penyetoran pajak
yang telah dilakukan dengan menggunakan formulir atau telah dilakukan dengan
cara lain ke </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">K</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">as </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">D</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">aerah melalui tempat pembayaran yang ditunjuk oleh </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">K</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">epala </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">D</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">aerah</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">20.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Surat Pembayaran Pajak Daerah,
yang selanjutnya disingkat SPPD, adalah surat yang digunakan oleh Wajib Pajak
untuk melakukan pembayaran atau penyetoran pajak yang terutang ke Kas Daerah
atau ke tempat lain yang ditetapkan oleh Kepala Daerah.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">21.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Surat Ketetapan Pajak Daerah,
yang selanjutnya disingkat dengan SKPD</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">,</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> adalah surat ke</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">tetapan pajak yang
menentukan besarnya jumlah pokok pajak yang terutang</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">22.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Surat Ketetapan Pajak Daerah
Kurang Bayar, yang selanjutnya disingkat SKPDKB</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">,</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> adalah Surat Ketetapan Pajak yang menentukan
besarnya jumlah pokok pajak</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">, jumlah kredit pajak,
jumlah kekurangan pembayaran pokok pajak, </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> besarnya sangsi
administra</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">tif</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">, dan jumlah yang masih harus dibayar.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">23.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Surat Ketetapan Pajak Daerah
Kurang Bayar Tambahan yang selanjutnya disingkat SKPDKBT, adalah Surat
Ketetapan pajak yang menentukan </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">t</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">ambahan atas jumlah pajak yang telah ditetapkan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">24.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Surat Ketetapan Pajak Daerah
Lebih Bayar, yang selanjutnya disingkat dengan SKPDLB</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">,</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> adalah </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">s</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">urat </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">k</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">etetapan pajak yang menentukan
jumlah kelebihan pembayaran pajak karena jumlah kredit pajak lebih besar dari
pada </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">p</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">ajak </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">t</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">erutang atau seharusnya </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">tidak </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">terutang.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">25.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Surat Ketetapan Pajak Daerah
Nihil, yang selanjutnya disingkat dengan SKPDN</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">,</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> adalah </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">S</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">urat Ketetapan Pajak yang menentukan jumlah pokok </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">p</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">ajak sama besarnya dengan
jumlah kredit </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">p</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">ajak</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"> </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> atau </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">p</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">ajak tidak terutang </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">dan tidak ada kredit pajak</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">26.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Surat Tagihan Pajak Daerah
yang selanjutnya disingkat dengan STPD</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">,</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> adalah Surat untuk melakukan tagihan pajak dan/atau sanksi administra</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">tif</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> berupa bunga dan/atau denda.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">27.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Penyidikan tindak pidana di
bidang perpajakan daerah adalah serangkaian tindakan yang dilakukan oleh
Penyidik untuk mencari serta mengumpulkan bukti yang dengan bukti tersebut
membuat terang tindak pidana di bidang perpajakan Daerah yang terjadi serta
menemukan tersangkanya.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l42 level1 lfo11; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">28.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Juru Sita Pajak adalah pegawai
yang ditunjuk untuk melakukan penyitaan dan menguasai barang atau harta Wajib
Pajak guna dijadikan jaminan untuk melunasi utang Pajak menurut ketentuan Perundang-Undangan
yang berlaku.<o:p></o:p></span></div>
<h1 style="line-height: 115%;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span></h1>
<h1 style="line-height: 115%;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">BAB II<o:p></o:p></span></h1>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">NAMA, OBJEK DAN SUBJEK PAJAK</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Pasal 2<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Dengan nama Pajak Reklame dipungut pajak atas setiap penyelenggaraan
reklame.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Pasal 3<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l31 level1 lfo12; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Objek Pajak Reklame adalah semua penyelenggaraan
reklame.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 18.0pt; mso-list: l31 level1 lfo12; tab-stops: 1.0cm; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Penyelenggaraan reklame sebagaimana dimaksud pada ayat (1) </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">meliputi:</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 36.0pt; mso-list: l29 level1 lfo13; tab-stops: 49.65pt; text-align: justify; text-indent: -7.65pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Reklame Papan :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; mso-list: l43 level1 lfo14; text-align: justify; text-indent: -4.35pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Billboard</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">;</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; mso-list: l43 level1 lfo14; text-align: justify; text-indent: -4.35pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Videotron</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">;</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; mso-list: l43 level1 lfo14; text-align: justify; text-indent: -4.35pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Megatron</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">;</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; mso-list: l43 level1 lfo14; text-align: justify; text-indent: -4.35pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Midi billboard</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">;</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; mso-list: l43 level1 lfo14; text-align: justify; text-indent: -4.35pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Bando</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">;</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; mso-list: l43 level1 lfo14; text-align: justify; text-indent: -4.35pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Baliho</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">;</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; mso-list: l43 level1 lfo14; text-align: justify; text-indent: -4.35pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Neonbox atau neon sign</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">;</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; mso-list: l43 level1 lfo14; text-align: justify; text-indent: -4.35pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">dan sejenisnya</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 36.0pt; mso-list: l29 level1 lfo13; tab-stops: 1.0cm 49.65pt; text-align: justify; text-indent: -7.65pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Reklame Kain atau bahan lain bukan dari besi/seng :<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 54.0pt; mso-list: l47 level1 lfo48; text-align: justify; text-indent: -4.35pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Spanduk</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">;</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 54.0pt; mso-list: l47 level1 lfo48; text-align: justify; text-indent: -4.35pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Umbul-umbul</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">;</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 54.0pt; mso-list: l47 level1 lfo48; text-align: justify; text-indent: -4.35pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Banner</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">;</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 54.0pt; mso-list: l47 level1 lfo48; text-align: justify; text-indent: -4.35pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Balligo</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 72.0pt; mso-list: l29 level1 lfo13; tab-stops: 21.3pt list 49.65pt; text-align: justify; text-indent: -43.65pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Reklame Melekat (stiker, pengecetan tembok dan
sejenisnya);<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 72.0pt; mso-list: l29 level1 lfo13; tab-stops: 21.3pt list 49.65pt; text-align: justify; text-indent: -43.65pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Reklame Selebaran;<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 49.65pt; mso-list: l29 level1 lfo13; tab-stops: 21.3pt list 49.65pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Reklame Berjalan, termasuk pada kendaraan</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">(bermotor maupun tidak bermotor);<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 49.65pt; mso-list: l29 level1 lfo13; tab-stops: 21.3pt list 49.65pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">f.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Reklame Udara (balon, spanduk yang ditarik pesawat
dan sejenisnya);<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 49.65pt; mso-list: l29 level1 lfo13; tab-stops: 21.3pt list 49.65pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">g.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Reklame apung;<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 49.65pt; mso-list: l29 level1 lfo13; tab-stops: 21.3pt list 49.65pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">h.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Reklame Suara;<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 49.65pt; mso-list: l29 level1 lfo13; tab-stops: 21.3pt list 49.65pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">i.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Reklame Film/Slide</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">;</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 49.65pt; mso-list: l29 level1 lfo13; tab-stops: 21.3pt list 49.65pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">j.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Reklame Peragaan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 36.0pt; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 4<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l15 level1 lfo4; tab-stops: list 1.0cm; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Tidak termasuk objek Pajak Reklame sebagaimana
dimaksud dalam Pasal 3 adalah:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 49.65pt; mso-list: l15 level2 lfo4; tab-stops: list 49.65pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Reklame yang diselenggarakan oleh Pemerintah
Daerah;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 49.65pt; mso-list: l15 level2 lfo4; tab-stops: list 49.65pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Penyelenggara reklame melalui internet, televisi,
radio, warta harian, warta mingguan, warta bulanan, dan sejenisnya;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 49.65pt; mso-list: l15 level2 lfo4; tab-stops: list 49.65pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Label/merek produk yang melekat pada barang yang
diperdagangkan, yang berfungsi untuk membedakan dari produk sejenis lainnya;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 49.65pt; mso-list: l15 level2 lfo4; tab-stops: list 49.65pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Nama pengenal usaha atau profesi yang dipasang
melekat pada bangunan tempat usaha atau profesi yang diselenggarakan sesuai
dengan ketentuan yang mengatur nama pengenal usaha atau profesi tersebut;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 49.65pt; mso-list: l15 level2 lfo4; tab-stops: list 49.65pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Penyelenggara reklame dibuat atau diselenggarakan
untuk kepentingan sosial (kerohanian/keagamaan)</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pasal 5<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l37 level1 lfo5; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Subjek Pajak Reklame adalah orang </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">P</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">ribadi atau Badan yang menggunakan reklame</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l37 level1 lfo5; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Wajib Pajak Reklame adalah orang </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">P</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">ribadi atau Badan yang menyelenggarakan reklame</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l37 level1 lfo5; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dalam hal reklame diselenggarakan sendiri secara
langsung oleh orang pribadi atau Badan, Wajib Pajak Reklame adalah orang
pribadi atau Badan tersebut</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">.</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l37 level1 lfo5; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dalam hal reklame diselenggarakan melalui pihak
ketiga, pihak ketiga tersebut menjadi Wajib Pajak Reklame.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<br /></div>
<h1 style="line-height: 115%;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">BAB III<o:p></o:p></span></h1>
<h1 style="line-height: 115%;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">DASAR PENGENAAN</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">, </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">TARIF</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> DAN CARA PENGHITUNGAN PAJAK<o:p></o:p></span></h1>
<div class="MsoNormal" style="line-height: 115%;">
<br /></div>
<h4 style="line-height: 115%;">
<span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%;">Pasal </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;">6<o:p></o:p></span></h4>
<div class="MsoBodyText" style="line-height: 115%; margin-left: 1.0cm; mso-list: l46 level1 lfo20; tab-stops: list 1.0cm; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dasar pengenaan Pajak Reklame adalah Nilai Sewa
Reklame.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 115%; margin-left: 1.0cm; mso-list: l46 level1 lfo20; tab-stops: list 1.0cm; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dalam hal reklame diselenggarakan oleh pihak
ketiga, Nilai Sewa Reklame sebagaimana dimaksud pada ayat (1) ditetapkan
berdasarkan nilai kontrak Reklame.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l46 level1 lfo20; tab-stops: list 1.0cm; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dalam hal Reklame diselenggarakan sendiri, Nilai
Sewa Reklame sebagaimana dimaksud pada ayat (1) dihitung dengan memperhatikan
nilai strategis lokasi (lokasi penempatan), bahan yang digunakan, jenis, jangka
waktu penyelenggaraan, jumlah dan ukuran media reklame.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l46 level1 lfo20; tab-stops: list 1.0cm; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dalam hal Nilai Sewa Reklame sebagaimana dimaksud
pada ayat (2) tidak diketahui dan/atau dianggap tidak wajar, Nilai Sewa Reklame
ditetapkan dengan menggunakan faktor-faktor sebagaimana dimaksud ayat (3).<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 115%; margin-left: 1.0cm; mso-list: l46 level1 lfo20; tab-stops: list 1.0cm; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(5)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Besarnya tari</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">f</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"> pajak reklame ditetapkan
sebesar 25 % (dua puluh lima persen).<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 115%; margin-left: 1.0cm; mso-list: l46 level1 lfo20; tab-stops: list 1.0cm; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(6)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Cara perhitungan Nilai Sewa
Reklame sebagaimana dimaksud pada ayat (3) adalah, meliputi :</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 115%; margin-left: 49.65pt; mso-list: l29 level2 lfo13; tab-stops: list 108.0pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Reklame Permanen </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 115%; margin-left: 49.65pt; tab-stops: 177.2pt 191.4pt; text-indent: -21.3pt;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> Pajak Reklame = 25% x Nilai Sewa Reklame<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 115%; margin-left: 49.65pt; tab-stops: 177.2pt 191.4pt; text-indent: -21.3pt;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> Nilai Sewa Reklame = Nilai Strategis Lokasi x Ukuran Reklame x Jangka Waktu x Harga Reklame<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 115%; margin-left: 49.65pt; tab-stops: 177.2pt 191.4pt; text-indent: -21.3pt;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> Nilai Strategis Lokasi = Nilai Guna Lahan + Nilai Sudut Pandang + Nilai
Kelas Lahan<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 115%; margin-left: 49.65pt; mso-list: l29 level2 lfo13; tab-stops: list 108.0pt left 177.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Reklame Insidentil<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 115%; margin-left: 49.65pt; tab-stops: 177.2pt 191.4pt; text-indent: -21.3pt;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> Pajak Reklame = 25% x Nilai Sewa Reklame<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 115%; margin-left: 49.65pt; tab-stops: 177.2pt 191.4pt; text-indent: -21.3pt;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> Nilai Sewa Reklame = Jumlah Reklame x Jangka Waktu x <o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 115%; margin-left: 49.65pt; tab-stops: 177.2pt 191.4pt; text-indent: -21.3pt;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> Harga Reklame<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l46 level1 lfo20; tab-stops: list 1.0cm; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(7)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Hasil perhitungan Nilai Sewa Reklame sebagaimana
dimaksud pada ayat (</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">5</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">)
ditetapkan dengan Peraturan Walikota.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<br /></div>
<h4 style="line-height: 115%;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">Pasal </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;">7<o:p></o:p></span></h4>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Besaran pokok
Pajak Reklame yang terutang dihitung dengan cara mengalikan tarif sebagaimana
dimaksud dalam pasal 6 ayat (5) dengan dasar pengenaan pajak sebagaimana
dimaksud dalam pasal<span style="color: red;"> </span>6 ayat (</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">1</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">).<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 17.5pt; text-align: justify; text-indent: -17.5pt;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-left: 17.5pt; text-align: center; text-indent: -17.5pt;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-left: 17.5pt; text-align: center; text-indent: -17.5pt;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">BAB IV<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-left: 17.5pt; text-align: center; text-indent: -17.5pt;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">WILAYAH PEMUNGUTAN PAJAK<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-left: 17.5pt; text-align: center; text-indent: -17.5pt;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-left: 17.5pt; text-align: center; text-indent: -17.5pt;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Pasal 8<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 17.5pt; text-align: justify; text-indent: -17.5pt;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Pajak Reklame yang terutang
dipungut di wilayah Kota Palangka Raya.<o:p></o:p></span></div>
<h4 style="line-height: 115%;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">Pasal </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;">9<o:p></o:p></span></h4>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 1.0cm; mso-list: l31 level3 lfo12; tab-stops: list 14.2pt 35.45pt; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Nilai strategis lokasi sebagaimana
dimaksud dalam Pasal 6 ayat (3), meliputi :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 49.65pt; mso-list: l41 level2 lfo2; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Nilai Guna Lahan, sebagai
berikut :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 70.9pt; mso-list: l33 level1 lfo16; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">kawasan hijau dan taman kota
(termasuk bundaran), dengan angka indeks 4,0;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 70.9pt; mso-list: l33 level1 lfo16; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">kawasan perdagangan dan jasa,
dengan angka indeks 3,6;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 70.9pt; mso-list: l48 level3 lfo3; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">kawasan pemukiman, dengan
angka indeks 3,2;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 70.9pt; mso-list: l48 level3 lfo3; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">kawasan pariwisata, olahraga,
dan rekreasi dengan angka indeks 2,8;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 70.9pt; mso-list: l48 level3 lfo3; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">jembatan penyeberangan, dengan
angka indeks 2,4;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 70.9pt; mso-list: l48 level3 lfo3; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">kawasan pemerintahan dan
perkantoran, dengan angka indeks 2,0;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 70.9pt; mso-list: l48 level3 lfo3; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">kawasan pendidikan, dengan
angka indeks 1,6;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 70.9pt; mso-list: l48 level3 lfo3; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">kawasan kesehatan, dengan
angka indeks 1,2;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 70.9pt; mso-list: l48 level3 lfo3; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">9.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">kawasan industri dengan angka
indeks 0,8;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 70.9pt; mso-list: l48 level3 lfo3; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">10.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">kawasan lain-lain, dengan
angka indeks 0,4.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 49.65pt; mso-list: l41 level2 lfo2; tab-stops: 35.45pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Nilai Sudut Pandan</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">g</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">, sebagai berikut :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; mso-list: l40 level1 lfo17; text-align: justify; text-indent: -4.35pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">persimpangan 5 (lima) dengan
angka indeks 3,0;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; mso-list: l40 level1 lfo17; text-align: justify; text-indent: -4.35pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">persimpangan 4 (empat) dengan
angka indeks 2,4;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; mso-list: l40 level1 lfo17; text-align: justify; text-indent: -4.35pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">persimpangan 3 (tiga) dengan
angka indeks 1,8;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; mso-list: l40 level1 lfo17; text-align: justify; text-indent: -4.35pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">jala 2 (dua) arah dengan angka
indeks 1,2;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; mso-list: l40 level1 lfo17; text-align: justify; text-indent: -4.35pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">jalan 1 (satu) arah dengan
angka indeks 0,6.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 72.0pt; mso-list: l41 level2 lfo2; tab-stops: 35.45pt 49.65pt; text-align: justify; text-indent: -43.65pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Nilai Kelas Jalan, dengan
ketentuan lebar jalan sebagai berikut :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 2.0cm; mso-list: l2 level1 lfo18; tab-stops: 70.9pt; text-align: justify; text-indent: -7.05pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">diatas 26,5 meter, dengan
angka indeks 3,0 ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 2.0cm; mso-list: l2 level1 lfo18; tab-stops: 70.9pt; text-align: justify; text-indent: -7.05pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">23,5 – 26 meter, dengan angka
indeks 2,7 ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 2.0cm; mso-list: l2 level1 lfo18; tab-stops: 70.9pt; text-align: justify; text-indent: -7.05pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">20,5 – 23 meter, dengan angka
indeks 2,4 ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 2.0cm; mso-list: l2 level1 lfo18; tab-stops: 70.9pt; text-align: justify; text-indent: -7.05pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">17,5 – 20 meter, dengan angka
indeks 2,1 ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 2.0cm; mso-list: l2 level1 lfo18; tab-stops: 70.9pt; text-align: justify; text-indent: -7.05pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">14,5 – 17 meter, dengan angka
indeks 1,8 ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 2.0cm; mso-list: l2 level1 lfo18; tab-stops: 70.9pt; text-align: justify; text-indent: -7.05pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">11,5 – 14 meter, dengan angka
indeks 1,5 ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 2.0cm; mso-list: l2 level1 lfo18; tab-stops: 70.9pt; text-align: justify; text-indent: -7.05pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">8,5 – 11 meter, dengan angka
indeks 1,2 ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 2.0cm; mso-list: l2 level1 lfo18; tab-stops: 70.9pt; text-align: justify; text-indent: -7.05pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">5,5 – 8 meter, dengan angka
indeks 0,9 ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 2.0cm; mso-list: l2 level1 lfo18; tab-stops: 70.9pt; text-align: justify; text-indent: -7.05pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">9.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">2,5 – 5 meter, dengan angka
indeks 0,6 ;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 2.0cm; mso-list: l2 level1 lfo18; tab-stops: 70.9pt; text-align: justify; text-indent: -7.05pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">10.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">0 – 2 meter, dengan angka
indeks 0,3.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 1.0cm; mso-list: l31 level3 lfo12; tab-stops: list 35.45pt; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Ukuran/satuan media Reklame,
batas masa/frekuensi, dan harga Reklame, sebagai berikut :</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 72.0pt; mso-list: l17 level1 lfo43; tab-stops: 35.45pt 49.65pt; text-align: justify; text-indent: -43.65pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">P</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">ada Lahan milik Pemerintah Daerah :<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 12.5pt; 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-yfti-tbllook: 480; width: 643px;">
<tbody>
<tr>
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.55pt;" width="39">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">No</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></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: 0cm 5.4pt 0cm 5.4pt; width: 179.4pt;" width="239">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Jenis Reklame</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></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: 0cm 5.4pt 0cm 5.4pt; width: 95.85pt;" width="128">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Jangka Waktu/</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Frekuensi</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></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: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Ukuran/</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">satuan media reklame</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></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: 0cm 5.4pt 0cm 5.4pt; width: 85.1pt;" width="113">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Harga </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">(Rp)</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.55pt;" valign="top" width="39">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">1</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 179.4pt;" valign="top" width="239">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">2</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 95.85pt;" valign="top" width="128">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">3</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 92.1pt;" valign="top" width="123">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">4</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 85.1pt;" valign="top" width="113">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">5</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 29.55pt;" valign="top" width="39">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; mso-ansi-language: ES; mso-bidi-font-family: Arial;">1.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><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;">
<br /></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;">
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<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
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<br /></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="text-align: center;">
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<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; mso-ansi-language: ES; mso-bidi-font-family: Arial;">2.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><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;">
<br /></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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<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
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<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">3.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">4.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">5.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">6.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">7.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">8.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">9.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">10.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 179.4pt;" valign="top" width="239">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame papan</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; tab-stops: 15.35pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">a</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;">. </span><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Papan/rombong :</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 21.75pt; text-indent: -21.25pt;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;">1</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">). </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Sederhana (dengan nama toko dan merk produk barang)</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 21.75pt; text-indent: -21.25pt;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;">2). </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Sedang </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">(dengan nama toko dan merk
produk barang)</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 21.75pt; text-indent: -21.25pt;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">3). </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Mewah (dengan nama toko dan
merek barang)</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 72.0pt; mso-list: l31 level2 lfo12; tab-stops: 14.65pt list 72.0pt; text-align: justify; text-indent: -72.0pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Midi Billboard :</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 23.8pt; text-align: justify; text-indent: -21.25pt;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">1). </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Ukuran 1 – 3 meter</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 23.8pt; text-align: justify; text-indent: -21.25pt;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">2). </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Ukuran 3 – 6 meter</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 72.0pt; mso-list: l31 level2 lfo12; tab-stops: 14.65pt list 72.0pt; text-align: justify; text-indent: -72.0pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Billboard (uk. diatas 6 m<sup>2</sup> )</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 11.8pt; mso-list: l31 level2 lfo12; tab-stops: 14.65pt list 72.0pt; text-align: justify; text-indent: -11.8pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Megatron</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 11.8pt; mso-list: l31 level2 lfo12; tab-stops: 14.65pt list 72.0pt; text-align: justify; text-indent: -11.8pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Video Wall</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 11.8pt; mso-list: l31 level2 lfo12; tab-stops: list 72.0pt; text-align: justify; text-indent: -11.8pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">f.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Bando</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 11.8pt; mso-list: l31 level2 lfo12; tab-stops: list 72.0pt; text-align: justify; text-indent: -11.8pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">g.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Baliho</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 11.8pt; mso-list: l31 level2 lfo12; tab-stops: list 72.0pt; text-align: justify; text-indent: -11.8pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">h.</span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Neon box/Neon sign</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame kain/bahan lain
bukan besi/seng</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 16.75pt; mso-list: l14 level1 lfo44; text-align: justify; text-indent: -16.75pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Spanduk</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 16.75pt; mso-list: l14 level1 lfo44; text-align: justify; text-indent: -16.75pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Umbul-umbul</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 16.75pt; mso-list: l14 level1 lfo44; text-align: justify; text-indent: -16.75pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Banner</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 16.75pt; mso-list: l14 level1 lfo44; text-align: justify; text-indent: -16.75pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Baligo</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 16.75pt; mso-list: l14 level1 lfo44; text-align: justify; text-indent: -16.75pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Layar toko</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame Selebaran/Stiker</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame melekat</span><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">(pengec</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;">a</span><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">tan tembok)</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame Berjalan
(termasuk melekat pada kendaraan)</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame udara</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame apung</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame suara</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame peragaan</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame Film/Slide</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 95.85pt;" valign="top" width="128">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 kali tayang</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 kali tayang</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 92.1pt;" valign="top" width="123">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">5 menit</span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">5 menit</span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">per buah</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">per buah</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">per buah</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">per 50 lbr</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">-</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">-</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">-</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">-</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 85.1pt;" valign="top" width="113">
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">40.000,00</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">60.000,00</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">80.000,00</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">80.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">100.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">200.000,00</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">30.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">30.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">400.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">100.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">100.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">10.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">10.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">10.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">75.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">7500,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">10.000,00</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">100.000,00</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">100.000,00</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">30.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">20.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">20.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">25.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">10.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 115%; margin-left: 36.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 36.0pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 49.65pt; mso-list: l17 level1 lfo43; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Pada Lahan Milik Pribadi</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> :</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 12.5pt; 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-layout-alt: fixed; mso-yfti-tbllook: 480; width: 652px;">
<tbody>
<tr>
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" width="47">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">No</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></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: 0cm 5.4pt 0cm 5.4pt; width: 205.55pt;" width="274">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Jenis Reklame</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></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: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Jangka Waktu/</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Frekuensi</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></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: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Ukuran/</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">satuan media reklame</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></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: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" width="104">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Harga </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">(Rp)</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">1</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 205.55pt;" valign="top" width="274">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">2</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 3.0cm;" valign="top" width="113">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">3</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 3.0cm;" valign="top" width="113">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">4</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 77.95pt;" valign="top" width="104">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">5</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">1.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">2.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">3.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">4.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">5.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">6.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">7.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">8.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">9.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">10.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame papan</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; tab-stops: 15.4pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">a.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Papan/rombong :</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 37.1pt; text-indent: -21.25pt;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">1). </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Sederhana (dengan nama toko </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">dan merk produk barang)</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 37.1pt; tab-stops: 30.05pt; text-indent: -21.25pt;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">2). </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Sedang (dengan nama toko dan
merk produk barang)</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 37.1pt; tab-stops: 32.05pt; text-indent: -21.25pt;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">3). </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Mewah (dengan nama toko dan
merek barang)</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; tab-stops: 16.05pt; text-align: justify;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;">b. </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Midi Billboard :</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 15.85pt; tab-stops: 30.05pt; text-align: justify;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">1). </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Ukuran 1 – 3 meter</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 15.85pt; tab-stops: 30.05pt; text-align: justify;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">2). </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Ukuran 3 – 6 meter</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 15.85pt; mso-list: l17 level1 lfo43; text-align: justify; text-indent: -15.85pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Billboard</span><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">(uk. diatas 6 m<sup>2</sup> )</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 8.75pt; mso-list: l17 level1 lfo43; tab-stops: 15.85pt; text-align: justify; text-indent: -8.75pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Megatron</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 8.75pt; mso-list: l17 level1 lfo43; tab-stops: 15.85pt; text-align: justify; text-indent: -8.75pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Video Wall</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 8.75pt; mso-list: l17 level1 lfo43; tab-stops: 15.85pt; text-align: justify; text-indent: -8.75pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">f.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Bando</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 8.75pt; mso-list: l17 level1 lfo43; tab-stops: 15.85pt; text-align: justify; text-indent: -8.75pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">g.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Baliho</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 8.75pt; mso-list: l17 level1 lfo43; tab-stops: 15.85pt; text-align: justify; text-indent: -8.75pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">h.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Neon box/Neon sign</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; tab-stops: 15.85pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame kain/bahan lain
bukan besi/seng</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 16.0pt; mso-list: l45 level1 lfo19; text-align: justify; text-indent: -16.0pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">spanduk</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 16.0pt; mso-list: l45 level1 lfo19; text-align: justify; text-indent: -16.0pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Umbul-umbul</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 16.0pt; mso-list: l45 level1 lfo19; text-align: justify; text-indent: -16.0pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Banner</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 16.0pt; mso-list: l45 level1 lfo19; text-align: justify; text-indent: -16.0pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Baligo</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 16.0pt; mso-list: l45 level1 lfo19; text-align: justify; text-indent: -16.0pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Layar toko</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame Selebaran/Stiker</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame</span><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">melekat (pengecetan tembok)</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame Berjalan (termasuk melekat pada
kendaraan)</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame udara</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame apung</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame suara</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame peragaan</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Reklame Film/Slide</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 3.0cm;" valign="top" width="113">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">1 tahun</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">1 tahun</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">1 tahun</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">1 kali tayang</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">1 kali tayang</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 hari</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 3.0cm;" valign="top" width="113">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">5 menit</span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">5 menit</span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">per buah</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">per buah</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">per buah</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">per 50 lbr</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">-</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">-</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">-</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">-</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 77.95pt;" valign="top" width="104">
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">20.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">30.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">40.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">40.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">50.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">200.000,00</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">25.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">25.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">400.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">100.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">100.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">5.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">5.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">5.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">35.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">3500,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">5.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">75.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">5.000,00</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">15.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">10.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">10.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">15.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial;">5.000,00</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; text-align: justify;">
<br /></div>
<h4 style="line-height: 115%;">
<span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%;">Pasal 10</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;"><o:p></o:p></span></h4>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l44 level1 lfo7; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Pemerintah Daerah dapat membangun/menyediakan
sarana Reklame untuk digunakan sebagai tempat penyelenggaraan/pemesanan reklame
oleh orang dan/atau Badan;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l44 level1 lfo7; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Dalam membangun/penyediaan sarana Reklame
sebagaimana dimaksud pada ayat (1) Pemerintah Daerah dapat bekerja sama dengan
pihak lain yang dilaksanakan sesuai dengan peraturan perundang-undangan yang
berlaku;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l44 level1 lfo7; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Nilai sewa Reklame yang diselenggarakan/dipesan
pada tempat yang dibangun/disediakan sebagaimana dimaksud pada ayat (1) diatur
sebagai berikut</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">:</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 12.5pt; 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-yfti-tbllook: 480; width: 652px;">
<tbody>
<tr>
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.4pt;" width="35">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">No<o:p></o:p></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: 0cm 5.4pt 0cm 5.4pt; width: 179.95pt;" width="240">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Jenis Reklame<o:p></o:p></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: 0cm 5.4pt 0cm 5.4pt; width: 98.4pt;" valign="top" width="131">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Jangka Waktu/<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Frekuensi<o:p></o:p></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: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Ukuran/<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">satuan media reklame<o:p></o:p></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: 0cm 5.4pt 0cm 5.4pt; width: 78.05pt;" width="104">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Harga (Rp)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.4pt;" valign="top" width="35">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<i><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">1<o:p></o:p></span></i></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: 0cm 5.4pt 0cm 5.4pt; width: 179.95pt;" valign="top" width="240">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<i><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">2<o:p></o:p></span></i></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: 0cm 5.4pt 0cm 5.4pt; width: 98.4pt;" valign="top" width="131">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<i><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">3<o:p></o:p></span></i></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: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<i><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">4<o:p></o:p></span></i></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: 0cm 5.4pt 0cm 5.4pt; width: 78.05pt;" valign="top" width="104">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<i><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">5<o:p></o:p></span></i></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.4pt;" valign="top" width="35">
<div align="center" class="MsoNormal" style="line-height: 115%; 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: 0cm 5.4pt 0cm 5.4pt; width: 179.95pt;" valign="top" width="240">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Reklame papan :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 72.0pt; mso-list: l38 level1 lfo42; tab-stops: 11.6pt; text-align: justify; text-indent: -72.0pt;">
<!--[if !supportLists]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Midi Billboard :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 9.0pt; text-align: justify;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"> 1). Ukuran 1 – 3 meter<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 9.0pt; text-align: justify;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"> 2). Ukuran 3 – 6 meter<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 14.25pt; mso-list: l38 level1 lfo42; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Billboard <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 14.25pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">(uk. diatas 6 m<sup>2</sup> )<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 14.25pt; mso-list: l38 level1 lfo42; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Megatron<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 14.25pt; mso-list: l38 level1 lfo42; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Video Wall<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 14.25pt; mso-list: l38 level1 lfo42; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Bando<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 14.25pt; mso-list: l38 level1 lfo42; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">f.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Baliho<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 14.25pt; mso-list: l38 level1 lfo42; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">g.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">Neon box/Neon sign<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 98.4pt;" valign="top" width="131">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">1 tahun<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">1 tahun<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">1 tahun</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">1 kali tayang<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">1 kali tayang<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">1 tahun</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 106.3pt;" valign="top" width="142">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2<o:p></o:p></sup></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2<o:p></o:p></sup></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><sup><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></sup></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">5 menit<sup><o:p></o:p></sup></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">5 menit<sup><o:p></o:p></sup></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2<o:p></o:p></sup></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2<o:p></o:p></sup></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">m<sup>2</sup></span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; 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: 78.05pt;" valign="top" width="104">
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;">70.</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">85.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">150.000,00</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">25.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">25.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">300.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">75.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 115%; text-align: right;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">80.000,00</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<h1 style="line-height: 115%;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span></h1>
<div class="MsoNormal">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Pasal </span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">11<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Didalam menghitung Pajak Reklame maka bagian yang kurang
dari ½ (setengah) m<sup>2</sup>
dibulatkan menjadi ½ (setengah) m<sup>2</sup>,
dan bagian lebih dari ½ (setengah) m<sup>2</sup> tetapi kurang dari 1 (satu) m<sup>2</sup>
dibulatkan menjadi 1 (satu) m<sup>2</sup>, dan kurang dari 25 (dua puluh
lima) lembar dibulatkan menjadi 25 (dua
puluh lima) lembar, dan kurang dari 1 (satu) hari dibulatkan menjadi 1 (satu)
hari.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-left: 22.4pt; text-align: center; text-indent: -22.4pt;">
<b><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">BAB</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"> V<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-left: 22.4pt; text-align: center; text-indent: -22.4pt;">
<b><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">PELAPORAN OBJEK PAJAK</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="margin-left: 22.4pt; text-align: center; text-indent: -22.4pt;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-left: 22.4pt; text-align: center; text-indent: -22.4pt;">
<b><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasa</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">l 12<o:p></o:p></span></b></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 21.3pt; mso-list: l17 level3 lfo43; mso-text-indent-alt: -7.1pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">Setiap
Wajib Pajak, wajib melaporkan data objek pajak.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 21.3pt; mso-list: l17 level3 lfo43; mso-text-indent-alt: -7.1pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pelaporan
ojek pajak sebagaimana dimaksud pada ayat (1) dengan menggunakan blangko yang
telah disediakan, diisi dengan benar, jelas, lengkap dan ditandatangani oleh
Wajib Pajak serta disampaikan kepada Walikota.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 21.3pt; mso-list: l17 level3 lfo43; mso-text-indent-alt: -7.1pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">Walikota
dapat menetapkan data objek pajak secara jabatan, apabila Wajib Pajak tidak
melaksanakan kewajiban sebagaimana dimaksud pada ayat (1).<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 115%; margin-left: 21.3pt; mso-list: l17 level3 lfo43; mso-text-indent-alt: -7.1pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">Ketentuan
lebih lanjut mengenai bentuk, isi dan tatacara pelaporan data objek pajak
sebagaimana dimaksud pada ayat (1), diatur dengan Peraturan </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Walikota Palangka Raya</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">.
<o:p></o:p></span></div>
<h1 style="line-height: 115%;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span></h1>
<div class="MsoNormal">
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<h1 style="line-height: 115%;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">BAB </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">VI<o:p></o:p></span></h1>
<h1 style="line-height: 115%;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">TATA CARA PEMUNGUTAN </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">DAN PENETAPAN </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">PAJAK</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></h1>
<div class="MsoNormal">
<br /></div>
<h4 style="line-height: 115%;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">Pasal </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;">13<o:p></o:p></span></h4>
<div class="MsoNormal" style="line-height: 115%; margin-left: 17.85pt; mso-list: l19 level1 lfo8; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Pemungutan Pajak dilarang diborongkan</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 17.85pt; mso-list: l19 level1 lfo8; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Berdasarkan pelaporan data objek pajak sebagaimana
dimaksud dalam Pasal 11 ayat (1), Walikota atau Pejabat yang ditunjuk
menetapkan pajak terutang dengan menerbitkan SKPD atau dokumen lain yang
dipersamakan.</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 17.85pt; mso-list: l19 level1 lfo8; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Dokumen lain yang dipersamakan sebagaimana dimaksud
pada ayat (1) meliputi karcis atau nota perhitungan.</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 17.85pt; mso-list: l19 level1 lfo8; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Apabila SKPD sebagaimana dimaksud pada ayat (2)
tidak atau kurang dibayar setelah jatuh
tempo pembayaran dikenakan sanksi administratif sebesar 2% (dua persen) sebulan
dari jumlah pajak yang belum dan/atau kurang bayar, dan ditagih dengan
menerbitkan STPD.</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 17.85pt; mso-list: l19 level1 lfo8; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(5)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Tata Cara penerbitan SKPD dan/atau dokumen lain
yang dipersamakan sebagaimana dimaksud pada ayat (2) diatur dengan Peraturan
Walikota.</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<h4 style="line-height: 115%; margin-bottom: 12.0pt;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;"> </span></h4>
<h4 style="line-height: 115%;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">Pasal </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;">14<o:p></o:p></span></h4>
<div class="MsoNormal" style="line-height: 115%; tab-stops: 21.3pt; text-align: justify;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">(1) Walikota
dapat menerbitkan STPD jika:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; tab-stops: 21.3pt; text-align: justify;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> a. Pajak
dalam tahun berjalan tidak atau kurang dibayar;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; tab-stops: 21.3pt; text-align: justify;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> b. Wajib
Pajak dikenakan sanksi administratif berupa bunga dan/atau denda.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 21.3pt; tab-stops: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">(2) Jumlah kekurangan pajak yang terutang dalam STPD sebagaimana
dimaksud pada ayat (1) huruf a dan huruf b ditambah dengan sanksi administratif
berupa bunga sebesar 2% (dua persen) setiap bulan untuk jangka waktu paling
lama 15 (lima belas) bulan sejak saat terutangnya pajak.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 21.3pt; tab-stops: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">(3) </span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Berdasarkan STPD sebagaimana dimaksud dalam</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">ayat (1), </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Walikota
</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">menetapkan pajak terutang dengan menerbitkan SKP</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">DKB.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 12.0pt; tab-stops: 21.3pt; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; tab-stops: 21.3pt; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">Pasal 15<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; tab-stops: 21.3pt; text-align: justify;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN;">Bentuk,
Isi, dan Tata Cara Penerbitan SKPD dan STPD akan diatur lebih lanjut dengan
Peraturan Walikota. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 12.0pt; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">BAB VII<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">MASA PAJAK
DAN SAAT TERUTANGNYA PAJAK<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasal </span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;"> </span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">16<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-fareast-language: IN;">Masa
pajak </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-fareast-language: IN;">Reklame ditentukan
sebagai berikut</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-fareast-language: IN;">.</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.5pt; mso-layout-grid-align: none; mso-list: l6 level1 lfo45; text-align: justify; text-autospace: none; text-indent: -22.5pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-fareast-language: IN;">Untuk reklame permanen dan
semi permanen,</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-fareast-language: IN;"> </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-fareast-language: IN;">adalah jangka waktu yang
lamanya1 (satu) bulan kalender</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-fareast-language: IN;">;</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.5pt; mso-layout-grid-align: none; mso-list: l6 level1 lfo45; text-align: justify; text-autospace: none; text-indent: -22.5pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-fareast-language: IN;">Untuk reklame yang tidak
permanen/sementara, adalah jangka waktu yang lamanya sesuai dengan
penyelanggaraan reklame yang ditentukan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasal 17<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pajak terutang terjadi sejak
ditetapkannya surat ketetapan pajak oleh Walikota atau Pejabat yang berwenang.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.4pt; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">BAB VIII<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">TATA CARA
PEMBAYARAN DAN PENAGIHAN<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasal 18</span></b><b><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.5pt; tab-stops: 22.5pt; text-indent: -22.5pt;">
<span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">(1) Jatuh tempo pembayaran dan penyetoran pajak
yang terutang ditetapkan paling lama 30 (tiga puluh)hari setelah saat
terutangnya pajak. </span><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 21.3pt; mso-list: l4 level1 lfo22; text-align: justify; text-indent: -22.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pembayaran
pajak sebagaimana dimaksud pada ayat (1) dilakukan sekaligus atau lunas dengan
menggunakan SKPD atau dokumen lain yang dipersamakan.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 21.3pt; mso-list: l4 level1 lfo22; text-align: justify; text-indent: -22.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">SKPD,</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"> </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">STPD,</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"> </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">Surat
Keputusan Pembetulan</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">, </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">Surat Keputusan keberatan dan Putusan
Banding yang menyebabkan jumlah pajak yang harus dibayar bertambah harus dilunasi dalam jangka waktu paling lama
(satu) bulan sejak tanggal diterbitkan.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 21.3pt; mso-list: l4 level1 lfo22; text-align: justify; text-indent: -22.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">Walikota
atas permohonan Wajib Pajak setelah memenuhi persyaratan yang ditentukan dapat
memberikan persetujuan kepada wajib pajak untuk mengansur atau menunda pembayaran
pajak atau dikenakan bunga 2% (dua persen) perbulan dari jumlah pajak yang
belum dan/atau kurang bayar</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 21.3pt; mso-list: l4 level1 lfo22; text-align: justify; text-indent: -22.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">Ketentuan
lebih lanjut mengenai Tata cara pembayaran,</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"> </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">penyetoran,</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"> </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">tempat
pembayaran,</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"> </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">angsuran,</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"> </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">dan
penundaan pembayaran </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">P</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">ajak diatur Peraturan Walikota.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasal 19<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pajak yang
terutang berdasarkan</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;"> </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">SKPD, S</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">TPD</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">, Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, dan </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">P</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">utusan </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">B</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">anding yang tidak atau kurang dibayar
oleh wajib pajak pada waktunya dapat ditagih dengan surat paksa.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 19.95pt; mso-list: l30 level1 lfo23; text-align: justify; text-indent: -21.75pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Penagihan
pajak dengan surat paksa dilaksanakan berdasarkan peraturan perundang-undangan
yang berlaku.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasal </span></b><b><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">2</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">0<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Ketentuan lebih lanjut mengenai tata
cara pembayaran dan penagihan pajak </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial; mso-no-proof: yes;">akan </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">diatur </span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial; mso-no-proof: yes;">dengan Peraturan </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Walikota.</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">BAB IX</span></b><b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></b></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">KEBERATAN DAN
BANDING</span></b><b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></b></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasal 21<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 19.45pt; mso-list: l5 level1 lfo27; text-align: justify; text-indent: -21.6pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Wajib Pajak dapat mengajukan
keberatan hanya kepada Kepala Daerah atau pejabat yang ditunjuk atas suatu:<o:p></o:p></span></div>
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<span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">a. SPPT;<o:p></o:p></span></div>
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<span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">b. SKPD;<o:p></o:p></span></div>
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<span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">c. SKPDKB;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 36.85pt; mso-layout-grid-align: none; tab-stops: 63.8pt; text-align: justify; text-autospace: none; text-indent: -17.4pt;">
<span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">d. SKPDKBT;<o:p></o:p></span></div>
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<span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">e. SKPDLB;<o:p></o:p></span></div>
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<span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">f. SKPDN; dan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 36.85pt; mso-layout-grid-align: none; tab-stops: 63.8pt; text-align: justify; text-autospace: none; text-indent: -17.4pt;">
<span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">g. Pemotongan atau pemungutan oleh pihak ketiga berdasarkan ketentuan peraturan
perundang</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">-</span><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">undangan perpajakan daerah.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 19.95pt; mso-list: l5 level1 lfo27; text-align: justify; text-indent: -21.75pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Keberatan
diajukan secara tertulis dalam bahasa Indonesia dengan disertai alasan-alasan
yang jelas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 19.95pt; mso-list: l5 level1 lfo27; text-align: justify; text-indent: -21.75pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Keberatan
harus diajukan dalam jangka waktu paling lama 3 (tiga) bulan sejak tanggal
surat, tanggal pemotongan atau pemungutan sebagaimana dimaksud pada ayat (1),
kecuali jika wajib pajak dapat menunjukkan bahwa jangka waktu itu tidak dapat
dipenuhi karena keadaan di luar kekuasannya.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 19.95pt; mso-list: l5 level1 lfo27; text-align: justify; text-indent: -21.75pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Keberatan
dapat dilakukan apabila wajib pajak telah membayar paling sedikit sejumlah yang
telah disetujui wajib pajak.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 19.95pt; mso-list: l5 level1 lfo27; text-align: justify; text-indent: -21.75pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(5)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Keberatan
yang tidak memenuhi persyaratan sebagaimana dimaksud pada ayat (1), ayat (2),
ayat (3), dan ayat (4) tidak dianggap sebagai surat keberatan sehingga tidak
dipertimbangkan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 19.95pt; mso-list: l5 level1 lfo27; text-align: justify; text-indent: -21.75pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(6)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Tanda
penerimaan surat keberatan yang diberikan oleh Walikota atau pejabat yang
berwenang atau tanda pengiriman surat keberatan melalui surat pos tercatat
sebagai tanda bukti penerimaan surat keberatan.<o:p></o:p></span></div>
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<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasal 22<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 19.95pt; mso-list: l34 level1 lfo28; text-align: justify; text-indent: -20.25pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Walikota
dalam jangka waktu paling lama 12 (dua belas) bulan</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;">,</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"> sejak tanggal
Surat Keberatan diterima</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;">,</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"> harus memberi keputusan atas keberatan
yang diajukan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 19.95pt; mso-list: l34 level1 lfo28; text-align: justify; text-indent: -20.25pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Keputusan
Walikota atas keberatan dapat berupa menerima seluruhnya atau sebagian,
menolak, atau menambah besarnya pajak yang terutang.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Apabila
jangka waktu sebagaimana dimaksud pada ayat (1) telah lewat dan Walikota tidak
memberi suatu keputusan, keberatan yang diajukan tersebut dianggap dikabulkan.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasal 23<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Wajib pajak
dapat mengajukan permohonan banding hanya kepada Pengadilan Pajak terhadap
keputusan mengenai keberatan</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;">nya</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"> yang ditetapkan oleh Walikota.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 19.95pt; mso-list: l7 level1 lfo29; text-align: justify; text-indent: -20.25pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Permohonan
banding sebagaimana dimaksud pada ayat (1) diajukan secara tertulis dalam
bahasa Indonesia, dengan alasan yang jelas dalam jangka waktu 3 (tiga) bulan
sejak keputusan diterima, dilampiri salinan dari surat keputusan keberatan
tersebut.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pengajuan
permohonan banding menangguhkan kewajiban membayar pajak sampai dengan 1 (satu)
bulan sejak tanggal penerbitan Putusan Banding.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasal 24<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 23.7pt; mso-list: l16 level1 lfo30; tab-stops: list 23.7pt; text-align: justify; text-indent: -24.0pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Jika
pengajuan keberatan atau permohonan banding dikabulkan sebagian atau seluruhnya,
kelebihan pembayaran pajak dikembalikan dengan ditambah imbalan bunga sebesar
2% (dua perseratus) sebulan untuk paling lama 24 (dua puluh empat) bulan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Imbalan bunga
sebagaimana dimaksud pada ayat (1) dihitung sejak bulan pelunasan sampai dengan
diterbitkannya SKPDLB.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 23.7pt; mso-list: l16 level1 lfo30; tab-stops: list 23.7pt; text-align: justify; text-indent: -24.0pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Dalam hal
keberatan wajib pajak ditolak atau dikabulkan sebagian, wajib pajak dikenai
sanksi administratif berupa denda sebesar 50% (lima puluh perseratus) dari
jumlah pajak berdasarkan keputusan keberatan dikurangi dengan pajak yang telah
dibayar sebelum mengajukan keberatan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 23.7pt; mso-list: l16 level1 lfo30; tab-stops: list 23.7pt; text-align: justify; text-indent: -24.0pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Dalam hal
wajib pajak mengajukan permohonan banding, sanksi administratif sebagaimana
dimaksud pada ayat (3) tidak dikenakan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 23.7pt; mso-list: l16 level1 lfo30; tab-stops: list 23.7pt; text-align: justify; text-indent: -24.0pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(5)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Dalam hal
permohonan banding ditola</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;">k</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"> atau dikabulkan sebagian, wajib pajak
dikenai sanksi administratif berupa denda sebesar 100% (seratus perseratus)
dari jumlah pajak berdasarkan putusan banding dikurangi dengan pembayaran pajak
yang telah dibayar sebelum mengajukan keberatan.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">BAB X</span></b><b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></b></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">PEMBETULAN,
PEMBATALAN, PENGURANGAN KETETAPAN, <o:p></o:p></span></b></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">DAN
PENGHAPUSAN ATAU PENGURANGAN SANKSI ADMINISTRATIF <o:p></o:p></span></b></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">KEPADA WAJIB
PAJAK<o:p></o:p></span></b></div>
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<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasal 25<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Atas
permohonan wajib pajak atau karena jabatannya, Walikota dapat membetulkan SSP</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;">T</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">, </span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;">SKPD, </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">SKPDKB,
SKPDKBT atau </span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;">STPD, </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">SKPDN atau SKPDLB yang dalam
penerbitannya terdapat kesalahan tulis dan/atau kesalahan hitung dan/atau
kekeliruan penerapan ketentuan tertentu dalam Peraturan Perundang-Undangan
Perpajakan Daerah.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 25.65pt; mso-list: l28 level1 lfo31; text-align: justify; text-indent: -22.5pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Walikota
dapat :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 42.55pt; mso-list: l4 level2 lfo22; text-align: justify; text-indent: -15.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">mengurangkan
atau menghapuskan sanksi administratif berupa bunga, denda, dan kenaikan pajak
yang terutang menurut Peraturan Perundang-Undangan Perpajakan Daerah, dalam hal
sanksi tersebut dikenakan karena kekhilafan wajib pajak atau bukan karena
kesalahannya;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 42.55pt; mso-list: l4 level2 lfo22; text-align: justify; text-indent: -15.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">mengurangkan
atau membatalkan SSP</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;">T</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">, </span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;">SKPD, </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">SKPDKB,
SKPDKBT atau </span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;">STPD, </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">SKPDN atau SKPDLB yang tidak benar;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 42.55pt; mso-list: l4 level2 lfo22; text-align: justify; text-indent: -15.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;">mengurangkan atau membatalkan
STPD;</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 42.55pt; mso-list: l4 level2 lfo22; text-align: justify; text-indent: -15.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">membatalkan
hasil pemeriksaan atau ketetapan pajak yang dilaksanakan atau diterbitkan tidak
sesuai dengan tata cara yang ditentukan; dan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 42.55pt; mso-list: l4 level2 lfo22; text-align: justify; text-indent: -15.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">mengurangkan
ketetapan pajak yang terutang berdasarkan pertimbangan kemampuan membayar wajib
pajak atau kondisi tertentu objek pajak.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 25.65pt; mso-list: l28 level1 lfo31; text-align: justify; text-indent: -22.5pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Tata cara
pembetulan, pembatalan, pengurangan ketetapan, dan penghapusan atau pengurangan
sanksi administratif diatur lebih lanjut dengan Peraturan Walikota.<o:p></o:p></span></div>
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<br /></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">BAB XI</span></b><b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">PENGEMBALIAN
KELEBIHAN PEMBAYARAN<o:p></o:p></span></b></div>
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<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasal 2</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">6<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Atas kelebihan pembayaran
Pajak, Wajib Pajak dapat mengajukan permohonan pengembalian kepada Kepala
Daerah.</span><b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l13 level1 lfo39; tab-stops: 1.0cm; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Kepala Daerah dalam jangka
waktu paling lama 12 (dua belas) bulan, sejak diterimanya permohonan
pengembalian kelebihan pembayaran Pajak sebagaimana dimaksud pada ayat (1),
harus memberikan keputusan.</span><b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l13 level1 lfo39; tab-stops: 1.0cm; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Kepala Daerah dalam jangka
waktu paling lama 6 (enam) bulan, sejak diterimanya permohonan pengembalian
kelebihan pembayaran </span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">pajak</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> sebagaimana dimaksud pada
ayat (1), harus memberikan keputusan.</span><b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l13 level1 lfo39; tab-stops: 1.0cm; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Apabila jangka waktu
sebagaimana dimaksud pada ayat (2) dan ayat (3) telah dilampaui dan Kepala
Daerah tidak memberikan suatu keputusan, permohonan pengembalian pembayaran
Pajak dianggap dikabulkan dan SKPDLB atau SKRDLB harus diterbitkan dalam jangka
waktu paling lama 1 (satu) bulan.</span><b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l13 level1 lfo39; tab-stops: 1.0cm; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(5)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Apabila Wajib Pajak mempunyai
utang Pajak lainnya, kelebihan pembayaran Pajak sebagaimana dimaksud pada ayat
(1) langsung diperhitungkan untuk melunasi terlebih dahulu utang Pajak tersebut.</span><b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l13 level1 lfo39; tab-stops: 1.0cm; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(6)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Pengembalian kelebihan
pembayaran Pajak sebagaimana dimaksud pada ayat (1) dilakukan dalam jangka
waktu paling lama 2 (dua) bulan sejak diterbitkannya SKPDLB atau SKRDLB.</span><b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l13 level1 lfo39; tab-stops: 1.0cm; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(7)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Jika pengembalian kelebihan
pembayaran Pajak dilakukan setelah lewat 2 (dua) bulan, Kepala Daerah memberikan
imbalan bunga sebesar 2% (dua persen) sebulan atas keterlambatan pembayaran
kelebihan pembayaran Pajak atau Retribusi.</span><b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.0cm; mso-list: l13 level1 lfo39; tab-stops: 1.0cm; text-align: justify; text-indent: -1.0cm;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(8)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Tata cara pengembalian
kelebihan pembayaran Pajak sebagaimana dimaksud pada ayat (1) diatur dengan
Peraturan Kepala Daerah.</span><b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; tab-stops: 1.0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; tab-stops: 1.0cm; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">BAB XII<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">KEDALUWARSA
PENAGIHAN PAJAK<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasal 27<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.5pt; mso-list: l18 level1 lfo32; text-align: justify; text-indent: -22.5pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Hak untuk
melakukan penagihan pajak menjadi k</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;">a</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">daluwarsa setelah melampaui waktu
5 (lima) tahun terhitung sejak saat terutangnya pajak, kecuali apabila wajib
pajak melakukan tindak pidana di bidang perpajakan daerah.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.5pt; mso-list: l18 level1 lfo32; text-align: justify; text-indent: -22.5pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Kadaluwarsa
penagihan pajak sebagaimana dimaksud pada ayat (1) tertangguh apabila:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 42.55pt; mso-list: l4 level5 lfo22; tab-stops: 42.55pt; text-align: justify; text-indent: -20.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">diterbitkan
surat teguran dan/atau surat paksa; atau<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 42.55pt; mso-list: l4 level5 lfo22; tab-stops: 42.55pt; text-align: justify; text-indent: -20.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">ada pengakuan
utang pajak dari wajib pajak, baik langsung maupun tidak langsung.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.5pt; mso-list: l18 level1 lfo32; text-align: justify; text-indent: -22.5pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Dalam hal
diterbitkan surat teguran dan surat paksa sebagaimana dimaksud pada ayat (2)
huruf a, kadaluwarsa penagihan pajak dihitung sejak tanggal penyampaian surat
paksa tersebut.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.5pt; mso-list: l18 level1 lfo32; text-align: justify; text-indent: -22.5pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pengakuan
utang pajak secara langsung sebagaimana dimaksud pada ayat (2) huruf b adalah
wajib pajak dengan kesadarannya menyatakan masih mempunyai utang pajak dan
belum melunasinya kepada Pemerintah Daerah.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.5pt; mso-list: l18 level1 lfo32; text-align: justify; text-indent: -22.5pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(5)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pengakuan
utang secara tidak langsung sebagaimana dimaksud pada ayat (2) huruf b dapat
diketahui dari pengajuan permohonan angsuran atau penundaan pembayaran dan
permohonan keberatan oleh wajib pajak.<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasal 28<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.5pt; mso-list: l26 level1 lfo33; text-align: justify; text-indent: -22.5pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Piutang pajak
yang tidak mungkin ditagih lagi karena hak untuk melakukan penagihan sudah k</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;">a</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">daluwarsa
dapat dihapus.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.5pt; mso-list: l26 level1 lfo33; text-align: justify; text-indent: -22.5pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Walikota
menetapkan keputusan penghapusan piutang pajak yang sudah kadaluwarsa sebagaimana
dimaksud pada ayat (1).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 22.5pt; mso-list: l26 level1 lfo33; text-align: justify; text-indent: -22.5pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Tata cara
penghapusan piutang pajak yang sudah kadaluwarsa akan diatur lebih lanjut
dengan Peraturan Walikota.<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">BAB XIII<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">PEMERIKSAAN <o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasal 29<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 27.0pt; mso-list: l25 level1 lfo38; text-align: justify; text-indent: -25.05pt;">
<!--[if !supportLists]--><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Walikota
berwenang melakukan pemeriksaan kepatuhan pemenuhan kewajiban perpajakan daerah
dalam rangka melaksanakan Peraturan Perundang-Undangan Perpajakan Daerah.</span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 27.0pt; mso-list: l25 level1 lfo38; text-align: justify; text-indent: -25.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Wajib Pajak
atau pihak-pihak yang terkait yang diperiksa wajib :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 45.0pt; mso-list: l36 level2 lfo26; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">memperlihatkan
dan/atau meminjamkan buku atau catatan, dokumen yang dasarnya dan dokumen lain
yang berhubungan dengan objek pajak;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 45.0pt; mso-list: l36 level2 lfo26; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">memberikan
kesempatan untuk memasuki tempat atau ruangan yang dianggap perlu dan
memberikan bantuan guna kelancaran pemeriksaan; dan/atau<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 45.0pt; mso-list: l36 level2 lfo26; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">memberikan
keterangan yang diperlukan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 27.0pt; mso-list: l25 level1 lfo38; text-align: justify; text-indent: -25.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Ketentuan
lebih lanjut mengenai tata cara pemeriksaan pajak akan diatur lebih lanjut
dengan Peraturan Walikota.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.95pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 1.95pt; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">BAB XIV<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">INSENTIF
PEMUNGUTAN<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasal 30<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 21.3pt; mso-list: l24 level1 lfo34; text-align: justify; text-indent: -20.1pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Perangkat
daerah yang melaksanakan pemungutan pajak dapat diberikan insentif atas dasar
pencapaian kinerja tertentu.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 21.3pt; mso-list: l24 level1 lfo34; text-align: justify; text-indent: -20.1pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pemberian
insentif sebagaimana dimaksud pada ayat (1) ditetapkan dalam Anggaran
Pendapatan dan Belanja Daerah.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 21.3pt; mso-list: l24 level1 lfo34; text-align: justify; text-indent: -20.1pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Tata cara
pemberian dan pemanfaatan insentif akan diatur lebih lanjut oleh Walikota
dengan berpedoman pada ketentuan Perundang-Undangan yang berlaku.<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">BAB XV</span></b><b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">KETENTUAN
KHUSUS<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasal 31<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 27.0pt; mso-list: l12 level1 lfo36; text-align: justify; text-indent: -25.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Setiap
pejabat dilarang memberitahukan kepada pihak lain segala sesuatu yang diketahui
atau diberitahukan kepadanya oleh wajib pajak dalam rangka jabatan atau
pekerjaannya untuk menjalankan ketentuan Peraturan Perundang-Undangan
Perpajakan Daerah.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 27.0pt; mso-list: l12 level1 lfo36; text-align: justify; text-indent: -25.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Larangan
sebagaimana dimaksud pada ayat (1) berlaku juga terhadap tenaga ahli yang
ditunjuk oleh Walikota untuk membantu dalam pelaksanaan Peraturan
Perundang-Undangan Perpajakan Daerah.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 27.0pt; mso-list: l12 level1 lfo36; text-align: justify; text-indent: -25.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Dikecualikan
dari ketentuan sebagaimana dimaksud pada ayat (1) dan ayat (2) adalah :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 45.0pt; mso-list: l32 level2 lfo25; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">pejabat dan
tenaga ahli yang bertindak sebagai saksi atau saksi ahli dalam sidang
pengadilan; atau<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 45.0pt; mso-list: l32 level2 lfo25; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">pejabat
dan/atau tenaga ahli yang ditetapkan oleh Walikota untuk memberikan keterangan
kepada pejabat lembaga negara atau instansi pemerintah yang berwenang melakukan
pemeriksaan dalam bidang keuangan daerah.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 27.0pt; mso-list: l12 level1 lfo36; text-align: justify; text-indent: -25.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Untuk
kepentingan daerah, Walikota berwenang memberi izin tertulis kepada pejabat
sebagaimana dimaksud pada ayat (1) dan tenaga ahli sebagaimana dimaksud pada
ayat (2) agar memberikan keterangan, memperlihatkan bukti tertulis dari atau
tentang wajib pajak kepada pihak yang ditunjuk.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 27.0pt; mso-list: l12 level1 lfo36; text-align: justify; text-indent: -25.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(5)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Untuk
kepentingan pemeriksaan di pengadilan dalam perkara tindak pidana atau perdata,
atas permintaan hakim, Walikota dapat memberikan izin tertulis kepada pejabat
sebagaimana dimaksud pada ayat (1) dan tenaga ahli sebagaimana dimaksud pada
ayat (2) untuk memberikan dan memperlihatkan bukti tertulis dan keterangan
wajib pajak yang ada padanya.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 27.0pt; mso-list: l12 level1 lfo36; text-align: justify; text-indent: -25.05pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(6)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Permintaan
hakim sebagaimana dimaksud pada ayat (5) harus menyebutkan nama tersangka atau
nama tergugat, keterangan yang diminta, serta kaitan antara perkara pidana atau
perdata yang bersangkutan dengan keterangan yang diminta.<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">BAB XVI<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">KETENTUAN
PENYIDIKAN<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasal 32<o:p></o:p></span></b></div>
<div class="MsoBodyTextIndent" style="line-height: 115%; margin-left: 21.25pt; mso-hyphenate: none; mso-list: l39 level1 lfo24; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Pejabat Pegawai Negeri Sipil
tertentu di lingkungan Pemerintah Daerah diberi wewenang khusus sebagai
Penyidik untuk melakukan penyidikan tindak pidana di bidang perpajakan daerah
sebagaimana dimaksud dalam Undang-Undang Hukum Acara Pidana.<o:p></o:p></span></div>
<div class="MsoBodyTextIndent" style="line-height: 115%; margin-left: 21.25pt; mso-hyphenate: none; mso-list: l39 level1 lfo24; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Penyidik sebagaimana dimaksud
pada ayat (1) adalah pejabat Pegawai Negeri Sipil tertentu di lingkungan
Pemerintah Daerah yang diangkat oleh pejabat yang berwenang sesuai dengan
ketentuan Peraturan Perundang-Undangan.<o:p></o:p></span></div>
<div class="MsoBodyTextIndent" style="line-height: 115%; margin-left: 21.25pt; mso-hyphenate: none; mso-list: l39 level1 lfo24; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Wewenang Penyidik sebagaimana
dimaksud ayat (1) adalah :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 35.45pt; mso-hyphenate: none; mso-list: l3 level1 lfo35; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">menerima, mencari,
mengumpulkan, dan meneliti keterangan atau laporan berkenaan dengan tindak
pidana agar keterangan atau laporan tersebut menjadi lebih lengkap dan jelas;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 35.45pt; mso-hyphenate: none; mso-list: l3 level1 lfo35; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">meneliti, mencari dan
mengumpulkan keterangan mengenai orang pribadi atau badan tentang kebenaran
perbuatan yang dilakukan sehubungan dengan tindak pidana;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 35.45pt; mso-hyphenate: none; mso-list: l3 level1 lfo35; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">meminta keterangan dan bahan
bukti dari orang pribadi atau badan sehubungan dengan tindak pidana;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 35.45pt; mso-hyphenate: none; mso-list: l3 level1 lfo35; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">memeriksa buku, catatan, dan
dokumen lain berkenaan dengan tindak pidana;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 35.45pt; mso-hyphenate: none; mso-list: l3 level1 lfo35; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">melakukan penggeledahan untuk
mendapatkan bahan bukti pembukuan, pencatatan, dan dokumen lain, serta
melakukan penyitaan terhadap bahan bukti tersebut;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 35.45pt; mso-hyphenate: none; mso-list: l3 level1 lfo35; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="FI" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: FI; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">f.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="FI" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: FI; mso-bidi-font-family: Arial;">meminta bantuan tenaga ahli
dalam rangka pelaksanaan tugas penyidikan;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 35.45pt; mso-hyphenate: none; mso-list: l3 level1 lfo35; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="FI" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: FI; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">g.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="FI" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: FI; mso-bidi-font-family: Arial;">menyuruh berhenti dan/atau
melarang seseorang meninggalkan ruangan atau tempat pada saat pemeriksaan
sedang berlangsung dan memeriksa identitas orang, benda, dan/atau dokumen yang
dibawa;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 35.45pt; mso-hyphenate: none; mso-list: l3 level1 lfo35; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">h.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">memotret seseorang yang
berkaitan dengan tindak pidana;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 35.45pt; mso-hyphenate: none; mso-list: l3 level1 lfo35; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">i.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">memanggil orang untuk didengar
keterangannya dan diperiksa sebagai tersangka atau saksi;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 35.45pt; mso-hyphenate: none; mso-list: l3 level1 lfo35; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">j.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">menghentikan penyidikan;
dan/atau<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; mso-hyphenate: none; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; mso-hyphenate: none; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 35.45pt; mso-hyphenate: none; mso-list: l3 level1 lfo35; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">k.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: SV; mso-bidi-font-family: Arial;">melakukan tindakan lain yang
perlu untuk kelancaran penyidikan sesuai peraturan perundang-undangan yang
berlaku.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 21.3pt; mso-list: l39 level1 lfo24; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Penyidik
sebagaimana dimaksud pada ayat (1) memberitahukan dimulainya penyidikan dan
menyampaikan hasil penyidikannya kepada penuntut umum melalui penyidik Polisi
Negara Republik Indonesia sesuai ketentuan dalam Undang-Undang Hukum Acara
Pidana.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">BAB XVII</span></b><b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></b></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">KETENTUAN
PIDANA<o:p></o:p></span></b></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Pasal 33<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">Wajib
Pajak yang karena kealpaanya tidak melaksanakan kewajibannya sehingga merugikan
Keuangan Daerah dapat dipidana dengan Pidana kurungan palaing lama 1 (satu)
tahun dan/atau pidana denda paling banyak 2 (dua) kali jumlah pajak terutang. </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">Wajib
Pajak yang dengan sengaja tidak melaksanakan kewajiban sehingga merugikan
Keuangan Daerah dapat dipidana dengan pidana penjara paling lama 2 (dua) tahun
dan/atau pidana denda paling bayak 4</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;"> </span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">(empat) kali jumlah pajak yang
terutang</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-no-proof: yes;">Tindak
Pidana sebagaimana dimaksud pada ayat (1) dan ayat (2) adalah pelanggaran</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-no-proof: yes;">(4)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial; mso-no-proof: yes;">Tindak pidana
dalam Peraturan Daerah ini tidak dituntut setelah melampaui jangka waktu 5
(lima) tahun sejak saat terutangnya pajak atau berakhirnya masa pajak atau
berakhirnya bagian tahun pajak atau berakhirnya tahun pajak yang bersangkutan.<o:p></o:p></span></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Pasal 34<o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">Denda sebagaimana dimaksud dalam Pasal 33 ayat (1) dan
ayat (2) merupakan penerimaan negara.<o:p></o:p></span></div>
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<h1 style="line-height: 115%;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span></h1>
<h1 style="line-height: 115%;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">BAB X</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">VIII<o:p></o:p></span></h1>
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<b><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">KETENTUAN
PERALIHAN </span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Pasal </span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">35<o:p></o:p></span></b></div>
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<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Izin Penyelenggaraan Reklame yang telah dikeluarkan
sebelum berlakunya Peraturan Daerah ini, masih tetap berlaku sampai dengan
jangka waktu izin</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">n</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">ya berakhir.</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
<h1 style="line-height: 115%;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span></h1>
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<h1 style="line-height: 115%;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">BAB X</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">IX<o:p></o:p></span></h1>
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<b><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">KETENTUAN
PENUTUP</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%;">Pasal
</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;">36<o:p></o:p></span></b></div>
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<span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%;">Pada
saat berlakunya Peraturan Daerah ini, Peraturan Daerah Kota Palangka Raya Nomor
19 Tahun 2009 tentang Pajak Reklame, dicabut dan dinyatakan tidak berlaku</span><span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">.<o:p></o:p></span></div>
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<b><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Pasal </span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">37</span></b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">Peraturan Daerah ini mulai berlaku pada tanggal diundangkan.<o:p></o:p></span></div>
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<span lang="ES" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: ES;">Agar setiap orang mengetahuinya, memerintahkan
perundangan Peraturan Daerah ini dengan penempatannya dalam Lembaran Daerah
Kota Palangka Raya.<o:p></o:p></span></div>
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<div class="MsoNormal" style="line-height: 115%; margin-left: 276.45pt; tab-stops: 262.25pt; text-align: justify;">
<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">Ditetapkan di Palangka Raya<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">pada tanggal </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></div>
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<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 225.1pt;" valign="top" width="300">
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<br /></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify; text-indent: 14.2pt;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 269.35pt;" valign="top" width="359">
<div class="MsoNormal" style="line-height: 115%; tab-stops: 30.05pt 65.6pt; text-align: justify; text-indent: 14.2pt;">
<span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"> </span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span><b><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">WALIKOTA PALANGKA RAYA</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">,<o:p></o:p></span></b></div>
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<b><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;"> </span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span></b><b><span lang="ES" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial;">H.M. RIBAN SATIA</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">Diundangkan di Palangka Raya<o:p></o:p></span></div>
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<span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">pada tanggal<o:p></o:p></span></div>
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<b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">SEKRETARIS DAERAH KOTA PALANGKA RAYA,<o:p></o:p></span></b></div>
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<b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"> </span></b><b><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">SANIJAN</span></b><b><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;"><o:p></o:p></span></b></div>
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<span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">LEMBARAN DAERAH KOTA PALANGKA RAYA TAHUN 201</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: IN; mso-bidi-font-family: Arial;">2</span><span lang="IN" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;"> </span><span lang="EN-GB" style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Arial;">NOMOR <o:p></o:p></span></div>
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depe_dandunkhttp://www.blogger.com/profile/15969714324726416364noreply@blogger.com0tag:blogger.com,1999:blog-5207610590385613505.post-1400345346817664812011-01-23T22:09:00.000-08:002011-01-23T22:10:23.141-08:00<a title="View Perda_9 kalteng 2010 on Scribd" href="http://www.scribd.com/doc/47440358/Perda-9-kalteng-2010" style="margin: 12px auto 6px auto; font-family: Helvetica,Arial,Sans-serif; font-style: normal; font-variant: normal; font-weight: normal; font-size: 14px; line-height: normal; font-size-adjust: none; font-stretch: normal; -x-system-font: none; display: block; text-decoration: underline;">Perda_9 kalteng 2010</a> <object id="doc_510144245839626" name="doc_510144245839626" height="600" width="100%" type="application/x-shockwave-flash" data="http://d1.scribdassets.com/ScribdViewer.swf" style="outline:none;" > <param name="movie" value="http://d1.scribdassets.com/ScribdViewer.swf"> <param name="wmode" value="opaque"> <param name="bgcolor" value="#ffffff"> <param name="allowFullScreen" value="true"> <param name="allowScriptAccess" value="always"> <param name="FlashVars" value="document_id=47440358&access_key=key-tpqollxgtjh25nxvdso&page=1&viewMode=list"> <embed id="doc_510144245839626" name="doc_510144245839626" src="http://d1.scribdassets.com/ScribdViewer.swf?document_id=47440358&access_key=key-tpqollxgtjh25nxvdso&page=1&viewMode=list" type="application/x-shockwave-flash" allowscriptaccess="always" allowfullscreen="true" height="600" width="100%" wmode="opaque" bgcolor="#ffffff"></embed> </object>depe_dandunkhttp://www.blogger.com/profile/15969714324726416364noreply@blogger.com0tag:blogger.com,1999:blog-5207610590385613505.post-66340003292292198012011-01-23T21:07:00.001-08:002011-01-23T21:07:29.169-08:00<a title="View Perda_1 kalteng 2010 on Scribd" href="http://www.scribd.com/doc/47440268/Perda-1-kalteng-2010" style="margin: 12px auto 6px auto; font-family: Helvetica,Arial,Sans-serif; font-style: normal; font-variant: normal; font-weight: normal; font-size: 14px; line-height: normal; font-size-adjust: none; font-stretch: normal; -x-system-font: none; display: block; text-decoration: underline;">Perda_1 kalteng 2010</a> <object id="doc_487719940231956" name="doc_487719940231956" height="600" width="100%" type="application/x-shockwave-flash" data="http://d1.scribdassets.com/ScribdViewer.swf" style="outline:none;" > <param name="movie" value="http://d1.scribdassets.com/ScribdViewer.swf"> <param name="wmode" value="opaque"> <param name="bgcolor" value="#ffffff"> <param name="allowFullScreen" value="true"> <param name="allowScriptAccess" value="always"> <param name="FlashVars" value="document_id=47440268&access_key=key-xixj7pogohyls4xhy34&page=1&viewMode=list"> <embed id="doc_487719940231956" name="doc_487719940231956" src="http://d1.scribdassets.com/ScribdViewer.swf?document_id=47440268&access_key=key-xixj7pogohyls4xhy34&page=1&viewMode=list" type="application/x-shockwave-flash" allowscriptaccess="always" allowfullscreen="true" height="600" width="100%" wmode="opaque" bgcolor="#ffffff"></embed> </object>depe_dandunkhttp://www.blogger.com/profile/15969714324726416364noreply@blogger.com0tag:blogger.com,1999:blog-5207610590385613505.post-82453636849631682282011-01-23T21:04:00.001-08:002011-01-23T21:04:27.558-08:00http://www.scribd.com/doc/47440268depe_dandunkhttp://www.blogger.com/profile/15969714324726416364noreply@blogger.com0tag:blogger.com,1999:blog-5207610590385613505.post-2230718517043877412009-01-05T00:13:00.000-08:002009-01-05T00:19:33.580-08:00me = me...aq adalah aq, sperti kata chairl anwar, aq bkan "Binatang" jalang.......<br /><br />ini lah lembaran baru, mencoba berbagi, berkreasi, meluapkan segala emosi jiwa n pikiran.....depe_dandunkhttp://www.blogger.com/profile/15969714324726416364noreply@blogger.com0