Dasar Hukum :

  1. UU RI No.10/1995 jo. UU RI No. 17/2006
  2. Kepmenkeu RI No. 490/KMK.05/1996
  3. Kep DJBC No. Kep-78/BC/1997 jo. Kep-83/BC/2002
  4. Perdirjen No. P-05/BC/2006 jo. P-09/BC/2006 à PJT

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