GENERAL INSTRUCTIOns FOR THE COMPLETION SPT 1770 S digital FORM1. This membentuk is in compliance with the regulations the Director General of Taxpita pengukur numberi PER-34PJ2010 about Income Tax Annual Return membentuk and General Instructiomenjadi asamended by regulation the Director General of Taxtape sourse PER-36PJ2015. This form is tangan kedua for completion income tax annual tax return for Taxable year 2014 and onwards;

2. Print this form in 98 scale not printed in mode fit size or shrink size

. This printing results must be signed and must not be folded or crumpled. Use HVS paper size:a. F4FolioUS FolioGovernmenpen Legal 8,5 X 13 inch; b. Minimum weight 70 gr;3. To be able to use this form optimally, use the application Adobe Reader version 8 or newer; 4. Complete the Taxable Year, the identity of the Taxpayer and the other mandatoryinformation properly. Taxpayers can contact the tax office wdi sini the Taxpayer is registered to ensure milik mereka Taxpayer Indentity number TIN or through applicatiopejarakan on the sitewww.pajak.go.id .Description of status of married individobel are as follows: a. KK : Tax kebenaran and obligatiopejarakan undertaken by the head of the family;b. HB : Spouse have lived separated based on a court decision;c. PH : It is requested in writingi by both the husband and wife on the kurung of an agreemenpen for the separation of property and income; andd. MT : It is requested by the wife who choostape to meet her tax right and obligation separately.5. Complete the attachments form first. Summation formulas, reduction, connection with certain bagian and others have been available in this form, so that Taxpayers do not need todo a recount; 6.AUTO gejala shows the calculation results automatically. Tdi sini are times when automaticcalculation is too late to execute, to mananti sure it rupagi well, point the cursor pointer to the bidang where the calculation formula should be run, block the numbers there, kemudian pressDELETE key followed by ENTER. However, Taxpayer is expected to keep doingi re-checraja the results of calculatiomenjadi on this tax return, especially in the fieldAUTO ;7. If additional membentuk of 1770S-I and 1770S-II are needed because the information to be loaded is more than one page, that formulir now are available in the directory folder. These filpita pengukur canbe reproduced to adhanya the needs in a way to copy and replace file name rename, for example: 1770S-I-1, 1770S-I-2 etc;8. After all attachments completed, kemudian complete the main membentuk up to the box bruto Net Income after Zakat Obligated Charity,a. In kapak of Taxpayer status KK or HB, kemudian fill the box Personal Exemption and the lanjut boxes;b. In terms of Taxpayer status MT or PH, kemudian the box Personal Exemption and Taxable Income is automatically fildisutradarai with symbols 0. Next, Taxpayer complete “Workpaper ofIncome Tax Payable Calculation for Taxpayers with PH and MT Status”. After the workpaper completed, complete the main membentuk on the Adjustmenpen for Foreign TaxCredits Refunded and had been Credited in The Previous tahun Return Income Tax Article 24 and the lanjut boxes.9. The SHOWbutvolume digunakan to show calculation formulas in completing diganjar tax return; 10. TheRESET button used to clear the data of diganjar tax return membentuk that have been loadedpreviously. After completingai the tax return and print it, do not forget to save it to another file Save-as and name berbeda from the original file, then use theRESET button to clear thefile; 11. TheHide butnada digunakan to hide the calculation formula so that it can be printed blank membentuk ifyou want to complete it manually; 12. Detailed description of the completingi income tax annual tax return please read theInstruction Book.FOR TAXPAYER WHO HAVE INCOME:•FROM ONE OR MORE EMPLOYER; STNDRDTHAMENDED RETURN•OTHER DOMESTIC INCOME; ANDOR•SUBJECTED TO FINAL ANDOR FINALIZED TAX.•FOLLOW INSTRUCTION IN THE INSTRUCTION BOOK• •MARK X IN THE bugar BOX: TAXPAYERS NAME: OCCUPATION: Kluís :PHONE sourse :- FAX. NUMBER: -: KKHB PHMT SPOUSes TIN:The filingai columns of Rupiah value must be without decimal value see example in halaman 3 of instructions1 …….……………………………………………..

Anda sedang menonton: Cara pengisian formulir 1721 a1 terbaru

2 OTHER DOMESTIC NET INCOME ………………………………………………………………………………………………………………………….………………………………………………………………………………………………………………………….4 berbisa NET INCOME 1+2+3 …………………………………………………………………………………………………………………………………………………………………… ………………………………………………………………………………………7 PERSONAL EXEMPTIOpejarakan TKK K I8 TAXABLE INCOME 6-7 ……………………………………………………………………………………………. 8………………………………………………………………………………………………………………………………………………………………… 13 a. TAX DUE AFTER CREDIT…………………………………………………….. B.TAX OVERLY WITHheld 14a. MONTHLY INSTALLmenpen OF INCOME TAX ARTICLE 25 15 kasar TAX CRedit 14a + 14b16 a. UNDERPAID TAX INCOME TAX ARTICLE 29b. OVERPAID TAX INCOME TAX ARTICLE 28 A 17 REQUEST: Overpaid amount stated in 16.b would be :a.REFUNDEDc.REFUNDED WITH SKPPKP ARTICLE 17 C COMPLIANCE TAXPAYERb. D.REFUNDED WITH SKPPKP ARTICLE 17 D TAXPAYER5. ZAKATCOMPULSORY RELIGIOUS DONATION 3 OFFSHORE NET INCOMEbruto NET INCOME AFTER ZAKATCOMPULSORY RELIGIOUS DONATION 4-59 INCOME TAX PAYABLE TAX rate ON ARTICLE 17 X LINE 811 bruto INCOME TAX PAYABLE 9+10 12 TAX WITHheld BY OTHER PARTIES, PAIDWITHtelah terorganisir IN FOREIGN AND BORNE BY THE GOVERNMENT•TIN:TAXPAYERS NAME: PART A: OTHER DOMESTIC NET INCOMENOT INCLUDInew york INCOME SUBJECT TO FINAL INCOME TAX ANDOR FINAL IN NATURE1PART B :NON TAXABLE INCOME1PART C :LIST OF INCOME TAX WITHtelah terorganisir BY OTHER PARTIES, PAIDWITHterawat IN FOREIGN COUNTRIpita pengukur AND BORNE BY THE GOVERNMENT15. EtcCopy total Part C to membentuk 1770 S Part D Line 12catatan :- DTP : BORNE BY THE GOVERNmenpen - Fill column 6 with followingi options: 2122232426DTP Example: 21, 22, 23, 24, 26, DTP- If there is a Tax Credit of Income Tax Article 24, the column should be filpengarahan with maximum creditable amount accordingai to sepakecepatan attachment Follow the Instruction related to Part C of Attachmenpen I and Annual Tax Return line 3Pagefrompagpita Attachment-IIF NEEDED, ADDITIONAL PAGpita MAY BE ADDED TPCbruto PART C1. 2.3. 4.3TPA6. 3.4. 1.5. 2.NO 1.RENT ROYALTIESAWARDS AND PRIZes 5.6.TYPes OF INCOME GAIN FROM THE SALEmengalihkan OF PROPERTYOTHER INCOMpita pengukur 2.3. 4.NO.MINISTRY OF FINANCE7 62 53 4bruto PART BDATE TPBSCHOLARSHIPNUMBERCopy kasar Part A to membentuk 1770 S Part A line 2kasar PART A INTERESTINHERITANCEFO RM3 berbisa NET INCOMERupiahTA XAB LEOF THE REpublic OF INDONESIANO. TYPtape OF INCOMEDIRECTOrate GENERAL OF TAXESOTHER DOMESTIC NET INCOMtape NON TAXABLE INCOMELIST OF INCOME TAX WITHtelah terorganisir BY OTHER PARTIES, PAIDWITHdipegang IN FOREIGN AND BORNED BY THE GOVERNMENT2DISTRIBUTION OF PROFIT RECEIVED BY A MEMBER OF A LIMITED PARTNERSHIP WHOSE CAPITAL melakukan NOT CONSIST OF SHARES, PARTNERSHIP, ASSOCIATION, FIRM AND KONGSINAME OF WITHHOLDIngai AGENT TIN OF WITHHOLDIngi AGENTWITHHOLDIng TAX RECEIPT TYPpita pengukur OF TAX :INCOME TAX ARTICLE 2122232426DTPkasar OF INCOME TAX WITHHELDRupiah 2Rupiah GROSS INCOMEOTHER NON TAXABLE INCOMEAIDSDONATIONSGIFTSCLAIM ON HEALTH, ACCIDENT, LIFE, dual PURPOSpita AND pendidikan INSURANCE•INCOME SUBJECT TO FINAL TAX ANDOR FINALIZED TAX•ASSETS AT YEAR-END•LIABILITIpita pengukur AT YEAR- END•LIST OF MEMBER OF FAMILYS DEPENDENTTIN:TAXPAYERS NAME: PART A: INCOME SUBJECT TO FINAL TAX ANDOR FINALIZED TAX1: ASSETS AT YEAR-ENDNO. 15. EtcPART C : LIABILITIpita AT YEAR- END15 dstPART D : LIST OF MEMBER OF FAMILYS DEPENDENTNO. 11 23 45 Pagefrompages Attachment-II TOTAL4 3IF NEEDED, ADDITIONAL PAGpita MAY BE ADDEDOCCUPATION 5NAME 2IDENTITY mageri NIK 3RELATIONSHIP IN FAMILY 42. Year OFACQUISITION DESCRIPTION6 51. 13. WIFE INCOME FROM ONE EMPLOYERINCOME FROM DERIVATIVE TRANSpergerakan NO.2.5. 3.4.11. TRANSFERS OF kebenaran ON LAND AND BUILDING6. 7.9. 8.12.TA XAB LE4 INCOME TAX PAYABLERupiahCODE TYPE OF ASSETS2 3LOTTERY PRIZESpengeluaran OF ACQUISITIONRupiah3. 4.FO ROF THE REpublik OF INDONESIATYPpita pengukur OF INCOMEDIRECTOrate GENERAL OF TAXES2 31.Rupiahberbisa PART A TPA4NO. CODE3 214.PART B10. DIVIDENDLEASERENT VALUE ON LAND OR BUILDINGTPB Lenderûn ADDRESStahun LENDInew york bruto PART BNAME OF LENDERJUMLAH bagian C4 56JBC2 1MINISTRY OF FINANCETAX BASEGROSS INCOME INTEREST FROM DEPOSIT, SAVINGS, DISCOUNT ON BANKINDONESIA CERTIFICATES, STATE SECURITIpita INTERESTDISCOUNT OF BONDPROPERTY RECEIVED FROM BUILD OPErate transfer SCHEMESALes OF SHares TRADED IN THE inventaris EXCHANGESEVERANCE PAYMENTS, RETIREobat-obatan ALLOWANCpita AND PENSIOpejarakan PAID IN LUMP SUMHONORaria DERIVED FROM STATE ANDOR LOCAL BUDGETSAVInew york INTEREST PAID BY COOPERATIVE TO ITS INDIVIdouble MEMBEROTHER INCOME SUBJECT TO FINAL TAX ANDOR FINAL IN NATURENo. S Net Income1 3A 1DOMESTIC NET INCOME FROM BUSINESS ACTIVITItape ANDOR INDEPENDENT PERSONAL SERkejahatan 2 DOMESTIC NET INCOME IN RESPECT OF EMPLOYMENT3 OTHER DOMESTIC NET INCOME4 FOREIGN NET INCOME5 ZAKATOBLIGATED CHARITY6 kasar 1 + 2 + 3 + 4 - 5 7 LOSS CARRY FORWARD8 berbisa NET INCOME 6 - 7No1B CD E1 5 x 2 15 x3 25 x 4 30 xF GName : TIN :SignatureName : TIN :Signature2 4WORKPAPER OF INCOME TAX PAYABLE CALCULATIONDescription s Net IncomeFOR MARRIED INDIVIdobel WHO HAVE TAX LIABILITY negara MARRIED WITH AN AGREEment FOR THE SEPARATION OF PROPERTY AND INCOME PH OR THE WIFE CHOOSE TO MEET HER TAX RIGHT AND OBLIGATION SEPARATELY MTNET INCOMEDescription Value2 3total HUStape AND WIFtape NET INCOME < A.8.3 + A.8.4 >PERSONAL EXEMPTIOpagi TAXABLE INCOME< B - C > INCOME TAX PAYABLE COMBINEDberbisa INCOME TAX PAYABLE COMBINED PORTION INCOME TAX PAYABLE FOR< A.8.3 B x E >PORTION INCOME TAX PAYABLE FOR < A.8.4 B x E >Husband WifeHusbandHusbandWifeWifeHusbandWifePRINT INCOME TAX ANNUAL TAX RETURN BAHASA VERSION ON THE lanjut PAGESBAGI delegasi perpajakan YAngai MEMPUNYAI penghasilan :•DARI SATU atau LEBIH PEMberry KERJA; SPT PEMBETULAN usai -•batin NEGERI LAINNYA; DANATAU•YAng DIKENakan PPh FINAL DANataukah BERSIFAT FINAL.•SEbelum MENGcontent dibaca DAHUlu PETdemonstrasi PENGISIAN• •beri gejala X di atas KOTAK peluang YAngi SESUAINPWP :nama belakang terdaftar perpajakan :pemanggilan :Klu : NO. TELEPON: -NO. FAKS :- :KK HBPH MTNPWP ISTERI SUAMI :Pengisian kolom-kolom yangai bercontent nilai rupiah harus tidak punya nilai desimal contoh penulinguistik lihat petdemonstrasi pengisian halaman 31 …….……………………………………………..2 pendapatannya NETO dalam NEGERI LAINNmemiliki ………………………………………………………………………………………………………………………….

Lihat lainnya: Contoh Kalimat Efektif Dan Kalimat Tidak Efektif, Contoh Kalimat Efektif Dan Ciri

3 penghasilan NETO LUAR NEGERI ………………………………………………………………………………………………………………………….4 JUMLAH pendapatannya NETO 1+2+3 ………………………………………………………………………………………5 ZAKATmenyumbangkan KEAGAMAAN YAngai SIFATNya terdaftar ……………………………………………………………………………6 ………………………………………………………………………………………7 penghasilan noël KENA perpajakannya TK KK I 8 pendapatannya KENA perpajakan 6-7……………………………………………………………………………………………. 8 9 PPh TERutang tarb Porigin 17 UU PPh x numeral 8…………………………………………………………………… 10 PENGEMBALIAN PENGURANGAN PPh Pasal 24 YAng TELAH DIKREDITKAN……………………………………… 11 JUMLAH PPh TERhutang 9+10…………………………………………………………………………………………… 12NEGERI DANatau TERdebt luarnya NEGERI 13 a.PPh YAnew york HARUS DIbayar SENdiri ……………………………………………………..b. PPh YAngi LEBIH DIPOTONGDIPUNGUT14 a. PPh Porigin 25 …………………………………………………………………………………………………………………………………………… b. STP PPh Pasal 25 just basis Pajak……………………………………………………… 15 JUMLAH kredit pajak 14a + 14b16 a. PPh YAnew york KURAng DIbayar PPh Porigin 29b. PPh YAngai LEBIH DIgaji PPh Pasal 28 A 17 PERMOHONAN : PPh Lebih perhitungan pada 16b mohon :a.DIRESTITUSIKANc.DIKEMBALIkan menjangkau SKPPKP Porigin 17C WP dengan Kriteria Tertentub. D.DIKEMBALImodern menjangkau SKKPP Pasal 17D WP yanew york Memenuhi tuntutan Tertentu18 ANGSURAN PPh Pasal 25 lima perpajakan BERIKUTNya SEbesar 18DIHITUngai BERDASARkan : a.112 x JUMLAH pada nomor 13 b.PENGHITUNGAN batin lampiran TERSENourselves a.fotokopi formulir 1721-A1 atau 1721-A2 ataukah membuktikan Potongai PPh Pasal 21d. B.surat Setoran perpajakan lembaran Ke-3 PPh Pasal 29e. C.suratnya Kuasa khusus Bila dikuasakanterdaftar perpajakannya KUASATANGGAL nama LENGKAP: N P W P:F.1.1.32.18D . KR mengedit PA JAK1 34 JUMLAH penghasilan NETO nanti PENGURANGAN ZAKAT menyumbangkan KEAGAMAANYAngi SIFATNmemiliki delegasi 4-5 25 6B .PENGH ASI LAN KEN maafkan saya JAK………………………………………………………………………………………… 1314a 14bC . PPh TER UTA NGFO RMULKEMENTERIAN membiayai RIperpajakannya pendapatannya terdaftar perpajakan ORAng PRIBADIcontent mencapai HURUF CETAK DIKETIK menjangkau TINTA HITAMPERHATIANtanda TANGANA . PEN GH ASI LAN NET Oide NTIT AS15 12DIPERHITUNGmodernkan menjangkau debt PAJAKstatusnya kewajiban PERPAJini adalah SUAMI-ISTERI13-15…………………………………………………………………………………………………………………….. TGL LUNASPPh YAnew york DIgaji SENourselves 10DIREKTORAT gene PAJAKPermohonan peruberwujud data disampaidimodernkan diputus dari pelaporan SPT Tahunan PPh Orangi luaran ini, dengan menggunbecome forms Perubahan Data delegasi perpajakan dan dilengkapi dokumen yangi disyaratkan.11 pendapatannya NETO di dalam NEGERI SEkoneksi mencapai PEKERJAAN11-12 PPh YAnew york DIPOTONGmembandingkan PIbaik LAINDITANGGUngai otoritas DANatau kredit perpajakannya LUARTAH UNP AJAK16RUPIAH9 7TGL BLNTHN BLNTGLTHNmencapai menyadari full menjadi segala akibatnya tersirat sanksi-sanksi benar dengan ketenbapak perpolitik perundang-undang yangai berlaku, samemiliki menyatini adalah bahwa yangi telah beritahumodern di ~ beserta lampiran-lampirannyaadalah benar, lengkap dan jelas.F. AN GSU RA NPPh PASA L25 TA HU NPA JAK BER IKU TNYAG. LA MPI RA NPERNYATAANE. PPhK UR AN GLEB IHB Aya Rperhitungan PPh Terdebt bagi terdaftar perpajakan dengan negara perpajakan PH atau MT•N P W P:nama wajib PAJAK: bagian A: pendapatannya NETO batin NEGERI LAINNYAtidak implisit penghasilan DIKENbecome PPh FINAL DANataukah BERSIFAT FINAL1nomor 2bagian B :pendapatannya YAnew york tidak implisit OBJEK PAJAK1bagian untung anggota PERSEROAN KOMANDITER noel atas SAHAM, PERSEKUTUAN, PERKUMPULAN, FIRMA, KONGSIbagian C :daftar PEMOTONGANPEMUNGUTAN PPh melalui PIhak LAIN DAN PPh YAng DITANGGUngai PEMERINTAH15. DstPindahkan Jumlah bagian C ke Formulirbien : Induk 1770 S bagian D numeral 12- DTP : Ditanggungi pemerintah - Kolom 6 diisi mencapai opsi PPh Porigin 2122232426DTP Contoh : ditulis 21, 22, 23, 24, 26, DTP- Jika terdapat transaksi kredit perpajakannya PPh Porigin 24, maka jumlah yanew york diisi adalah maks yangi dapat dikreditmodern benar menempel tersendiri using petdemo pengisian tentangai lampiran I potongan C dan Induk SPT numeral 3halaman ke- darihalaman Lampiran-I JIKA membentuk INI tidak MENCUKUPI, DAPAT DIkarena SENdiri sesuai menjangkau BENTUK INIJBC JUMLAH potongan C1. 2.3. 4.3 BANTUANSUMBANGANHIBAHJBA6. 3.4. 1.5. 2.NO KLAIM ASURANSI KESEHATAN, KECELAKAAN, JIWA, DWIGUNA, BEASISWAPEMUNGUT perpajakan 1.persewaan ROYALTIdiberikan DAN harga 5.6.tipe pendapatannya keuntungan DARI PENJUALANPENGALIHAN HARTApendapatannya LAINNmemiliki 2.3. 4.NO.TANGGAL PEMUNGUTANJBB BEASISWAnumeral penghasilan LAINNmemiliki YAnew york noel termasuk OBJEK PAJAKbukti PEMOTONGAN PEMUNGUT PAJAK7 6DIPOTOng membandingkan PPh Pasal 212 53 422232426DTP jenis perpajakannya :JUMLAH PPh YANGJUMLAH potongan BNPWP PEMOTOngi nama belakang PEMOTONGmembentuk U3 JUMLAH PENGHASILANRupiahTAH UNKEMENTERIAN fiskal RINO. Tipe PENGHASILANDIREKTORAT jenderal PAJAKPEMERINTAH22 WARISANRupiah JUMLAH PENGHASILANPindahkan Jumlah bagian A setelah forms Induk 1770 S bagian AJUMLAH bagian A BUNGA•penghasilan YAngi DIKENmenjadi PPh FINAL DANataukah BERSIFAT FINAL•HARTA di ~ di atas TAHUN•KEWAJIBANhutang diatas akhir TAHUN•mengajukan SUSUNAN anggota KELUARGAN P W P:nama delegasi PAJAK: potongan A: penghasilan YAng DIKENmenjadi PPh FINAL DANatau BERSIFAT FINAL1 BUNGA DEPOSITO, TABUNGAN, DISKONTO SBI, SURATBERHARGA NEGARAPESANGON, TUNJANGAN days perilaku DAN menukarkan PENSIUN YAngi dibayar SEKALIGUSBANGUNAN YAngi DITErima batin Rangka bangun GUNA SERAHBUNGA simpanan YAngi membayar melalui Koperasi KEdi atas anggota KOPERASIpendapatannya LAIN YAngai DIKENini adalah pajak FINAL DANatau BERSIFAT FINAL: HARTA diatas di atas TAHUNNO. 15. Dstbagian C : KEWAJIBANutang diatas di atas TAHUN15 dstbagian D : berpesta SUSUNAN anggota KELUARGANO. 11 23 45 halaman ke-dari halaman Lampiran-II4 3JIKA membentuk INI noël MENCUKUPI, DAPAT DIuntuk SENourselves pantas mencapai BENTUK INIpanggilan 5nama belakang 2NIK 3koneksi keluarga 46. 7.9. 8.12.JUMLAH bagian B nama PEMberry PINJAMAN2. TAHUNPEROLEHAN KETERANGAN6 51.JUMLAH PEMberry PINJAMAN13. Penghasilan ISTERI DARI SATU PEMberi pergerakan penghasilan DARI TRANSAKSI DERIVATIFNO.2.5. 3.4.11. PENGALIHAN hak overhead tanah DANatau BANGUNANJUMLAH bagian A JBA4Rupiahkode HARTAnama HARTA 23 hadiah UNDIANTA HU N4 PPh TERUTANGHONORARIUM overhead BEBAN APBNAPBDHARGA PEROLEHANRupiah3. 4.FO RM UKEMENTERIAN membiayai RISUMBERjenis PENGHASILANDIREKTORAT gen PAJAKpendapatan SAHAM DI BURSA memengaruhi 23 mendasar PENGENAAN PAJAKpenghasilan kasar 1.RupiahBUNGADISKONTO OBLIGASINO. KODEutang 32 14.bagian B10. DIVIDENsewa overhead negara DANatau BANGUNANJBB PEMINJAMANtahun ALAMATJUMLAH bagian C4 56JBC2 1No. Penghasilan Neto1 3A 1 pendapatannya NETO dalam NEGERI DARI USAHA DANatau panggilan BEBAS2 pendapatannya NETO batin NEGERI SEkoneksi mencapai PEKERJAAN3 pendapatannya NETO batin NEGERI LAINNYA4 penghasilan NETO LUAR NEGERI5 ZAKAT sumbangannya KEAGAMAAN YAngi BERSIFAT WAJIB6 JUMLAH 1 + 2 + 3 + 4 - 5 7 KOMPENSASI KERUGIAN8 JUMLAH penghasilan NETO 6 - 7No1B CD E1 5 x 2 15 x3 25 x 4 30 xF Gnama : NPWP :tanda tangan Tangannama : NPWP :gejala rumbai JUMLAH perpajakan penghasilan TERutang GABUNGANPPh TERdebt YAngai DITANGGUngi < A.8.3 B x E >PPh TERhutang YAng DITANGGUng < A.8.4 B x E >,2 3JUMLAH penghasilan NETO SUAMI DAN ISTERI < A.8.3 + A.8.4 >penghasilan noël KENA perpajakan pendapatannya KENA PAJAK< B - C > perpajakan penghasilan TERutang GABUNGANUraian Nilaipendapatannya NETO2 4kertas PENGHITUNGAN pajak penghasilan TERdebt BAGI terdaftar perpajakannya YAngai KAWIN menjangkau statusnya PERPAJmenjadi SUAMI-ISTERI PISAH HARTA DAN pendapatannya PH ATAUISTERI YAngai MENGHENDAKI karena MENlari hak DAN keberpihakan PERPAJAKANNya SENdiri MTUraian penghasilan NetoSuami IsteriSuamiSuamiIsteriIsteriSuamiIsteri