UU Ketentuan Umum Pepajakan NO 16 TAHUN 2000

8/19/2019 UU Ketentuan Umum Pepajakan NO 16 TAHUN 2000

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UNDANG-UNDANG

NOMOR 16 TAHUN 2000 TANGGAL 02 AGUSTUS 2000

TENTANG

PERUBAHAN KEDUA ATAS Undang-Undang nomor 6 TAHUN 198 TENTANG KETENTUAN UMUM DAN TATA!ARA PERPA"AKAN

DENGAN RAHMAT TUHAN #ANG MAHA ESA

PRES$DEN REPUBL$K $NDONES$A%

M&n'm(ang )

(a*+a da,am .a/a n ,&('* m&m(&r'an &ad',an dan m&n'ngaan .&,a/anan &.ada a3'( Pa3a4&ra agar ,&('* da.a d'5'.aan &.a4'an *m% .&r, d',aan .&r(a*an &r*ada. Undang-Undangnomor 6 TAHUN 198 &nang K&&nan Umm dan Taa !ara P&r.a3aan 4&(aga'mana &,a* d'(a*d&ngan Undang-Undang nomor 9 TAHUN 1997

M&ng'nga )

1 Pa4a, a/a :1;% Pa4a, 20 a/a :2;% dan Pa4a, 2 a/a :2; Undang-Undang Da4ar N&gara R&.(,'$ndon&4'a Ta*n 19 4&(aga'mana &,a* d'(a* d&ngan P&r(a*an P&rama Ta*n 19997

2 Undang-Undang nomor 6 TAHUN 198 &nang K&&nan Umm dan Taa !ara P&r.a3aan:L&m(aran N&gara R&.(,' $ndon&4'a Ta*n 198 Nomor 9% Tam(a*an L&m(aran N&gara Nomor262; 4&(aga'mana &,a* d'(a* d&ngan Undang-Undang nomor 9 TAHUN 199 :L&m(aran

N&gara R&.(,' $ndon&4'a Ta*n 199 Nomor 9% Tam(a*an L&m(aran N&gara Nomor 66;7

D&ngan P&r4&3an

DEAN PERAK$LAN RAK#AT REPUBL$K $NDONES$A

MEMUTUSKAN)

M&n&a.an )

UNDANG-UNDANG TENTANG PERUBAHAN KEDUA ATAS Undang-Undang nomor 6 TAHUN 198 TENTANG

KETENTUAN UMUM DAN TATA !ARA PERPA"AKAN

Pa4a, $

B&(&ra.a &&nan da,am Undang-Undang nomor 6 TAHUN 198 &nang K&&nan Umm dan Taa!ara P&r.a3aan :L&m(aran N&gara R&.(,' $ndon&4'a Ta*n 198 Nomor 9% Tam(a*an L&m(aranN&gara Nomor 262; 4&(aga'mana &,a* d'(a* d&ngan Undang-Undang nomor 9 TAHUN 199:L&m(aran N&gara R&.(,' $ndon&4'a Ta*n 199 Nomor 9% Tam(a*an L&m(aran N&gara Nomor 66;d'(a* 4&(aga' (&r')

1 K&&nan Pa4a, 1 d'(a*% 4&*'ngga &4&,r*an Pa4a, 1 (&r(n/' 4&(aga' (&r')


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.&rndang-ndangan .&r.a3aan d'&nan n m&,aan &+a3'(an .&r.a3aan%&rma4 .&mng .a3a aa .&moong .a3a &r&n

2 Badan ada,a* 4&m.,an orang dan aa moda, /ang m&r.aan &4aan (a' /angm&,aan 4a*a ma.n /ang 'da m&,aan 4a*a /ang m&,'.' .&r4&roan &r(aa4%.&r4&roan omand'&r% .&r4&roan ,a'nn/a% (adan 4a*a m',' N&gara aa Da&ra* d&ngannama dan da,am (&n a.a.n% =rma% ong4'% o.&ra4'% dana .&n4'n% .&r4&an%.&rm.,an% /a/a4an% organ'4a4' ma44a% organ'4a4' 4o4'a, .o,''% aa organ'4a4' /ang4&3&n'4% ,&m(aga% (&n 4a*a &a.% dan (&n (adan ,a'nn/a

P&ng4a*a ada,a* orang .r'(ad' aa (adan da,am (&n a.a.n /ang da,am &g'aan4a*a aa .&&r3aann/a m&ng*a4',an (arang% m&ng'm.or (arang% m&ng&4.or (arang%

m&,aan 4a*a .&rdagangan% m&man>aaan (arang 'da (&r+3d dar' ,ar Da&ra*Pa(&an% m&,aan 4a*a 3a4a% aa m&man>aaan 3a4a dar' ,ar Da&ra* Pa(&an

P&ng4a*a K&na Pa3a ada,a* P&ng4a*a 4&(aga'mana d'ma4d .ada anga /angm&,aan .&n/&ra*an Barang K&na Pa3a dan aa .&n/&ra*an "a4a K&na Pa3a /angd'&naan .a3a (&rda4aran Undang-ndang Pa3a P&ram(a*an N',a' 198 dan.&r(a*ann/a% 'da &rma4 P&ng4a*a K&5', /ang (aa4ann/a d'&a.an d&nganK&.4an M&n&r' K&angan% &5a,' P&ng4a*a K&5', /ang m&m','* n d'*anm&n3ad' P&ng4a*a K&na Pa3a

Nomor Poo a3'( Pa3a ada,a* nomor /ang d'(&r'an &.ada a3'( Pa3a 4&(aga' 4aranada,am adm'n'4ra4' .&r.a3aan /ang d'.&rgnaan 4&(aga' anda .&ng&na, d'r' aa

'd&n'a4 a3'( Pa3a da,am m&,a4anaan *a dan &+a3'(an .&r.a3aann/a6 Ma4a Pa3a ada,a* 3anga +a /ang ,aman/a 4ama d&ngan 1 :4a; (,an a+'m aa

3anga +a ,a'n /ang d'&a.an d&ngan K&.4an M&n&r' K&angan .a,'ng ,ama :'ga; (,an a+'m

? Ta*n Pa3a ada,a* 3anga +a 1 :4a; a*n a+'m &5a,' (',a a3'( Pa3am&nggnaan a*n ( /ang 'da 4ama d&ngan a*n a+'m

8 Bag'an Ta*n Pa3a ada,a* (ag'an dar' 3anga +a 1 :4a; Ta*n Pa3a

9 Pa3a /ang &rang ada,a* .a3a /ang *ar4 d'(a/ar .ada 4a 4aa% da,am Ma4a Pa3a%da,am Ta*n Pa3a aa da,am Bag'an Ta*n Pa3a m&nr &&nan .&raran.&rndang-ndangan .&r.a3aan

10 Sra P&m(&r'a*an ada,a* 4ra /ang o,&* a3'( Pa3a d'gnaan n m&,a.oran.&ng*'ngan dan aa .&m(a/aran .a3a% o(3& .a3a dan aa (an o(3& .a3a danaa *ara dan &+a3'(an% m&nr &&nan .&raran .&rndang-ndangan .&r.a3aan

11 Sra P&m(&r'a*an Ma4a ada,a* Sra P&m(&r'a*an n 4a Ma4a Pa3a

12 Sra P&m(&r'a*an Ta*nan ada,a* Sra P&m(&r'a*an n 4a Ta*n Pa3a aaBag'an Ta*n Pa3a

1 Sra S&oran Pa3a ada,a* 4ra /ang o,&* a3'( Pa3a d'gnaan n m&,aan.&m(a/aran aa .&n/&oran .a3a /ang &rang & a4 n&gara m&,a,' Kanor Po4 danaa (an (adan 4a*a m',' N&gara aa (an (adan 4a*a m',' Da&ra* aa &m.a

.&m(a/aran ,a'n /ang d'n3 o,&* M&n&r' K&angan

1 Sra &&a.an .a3a ada,a* 4ra &&a.an /ang m&,'.' Sra K&&a.an Pa3a KrangBa/ar aa Sra K&&a.an Pa3a Krang Ba/ar Tam(a*an aa Sra K&&a.an Pa3aL&('* Ba/ar aa Sra K&&a.an Pa3a N'*',

1 Sra K&&a.an Pa3a Krang Ba/ar ada,a* 4ra &&a.an .a3a /ang m&n&nan(&4arn/a 3m,a* .oo .a3a% 3m,a* r&d' .a3a% 3m,a* &rangan .&m(a/aran .oo.a3a% (&4arn/a 4an4' adm'n'4ra4'% dan 3m,a* /ang ma4'* *ar4 d'(a/ar

16 Sra K&&a.an Pa3a Krang Ba/ar Tam(a*an ada,a* 4ra &&a.an .a3a /angm&n&nan am(a*an aa4 3m,a* .a3a /ang &,a* d'&a.an

1? Sra K&&a.an Pa3a L&('* Ba/ar ada,a* 4ra &&a.an .a3a /ang m&n&nan 3m,a*&,&('*an .&m(a/aran .a3a ar&na 3m,a* r&d' .a3a ,&('* (&4ar dar'.ada .a3a /ang&rang aa 'da 4&*ar4n/a &rang

18 Sra K&&a.an Pa3a N'*', ada,a* 4ra &&a.an .a3a /ang m&n&nan 3m,a* .oo.a3a 4ama (&4arn/a d&ngan 3m,a* r&d' .a3a aa .a3a 'da &rang dan 'da ada


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r&d' .a3a

19 Sra Tag'*an Pa3a ada,a* 4ra n m&,aan ag'*an .a3a dan aa 4an4'adm'n'4ra4' (&r.a (nga dan aa d&nda

20 Sra Pa4a ada,a* 4ra .&r'na* m&m(a/ar ang .a3a dan ('a/a .&nag'*an .a3a

21 Kr&d' .a3a n Pa3a P&ram(a*an N',a' ada,a* Pa3a Ma4an /ang da.a d'r&d'an4&&,a* d'rang' d&ngan .&ng&m(a,'an .&nda*,an &,&('*an .a3a aa 4&&,a*d'rang' d&ngan .a3a /ang &,a* d'om.&n4a4'an% /ang d'rangan dar' .a3a /ang&rang

22 Kr&d' .a3a n Pa3a P&ng*a4',an ada,a* .a3a /ang d'(a/ar 4&nd'r' o,&* a3'( Pa3a

d'am(a* d&ngan .oo .a3a /ang &rang da,am Sra Tag'*an Pa3a ar&na Pa3aP&ng*a4',an da,am a*n (&r3a,an 'da aa rang d'(a/ar% d'am(a* d&ngan .a3a /angd'.oong aa d'.ng% d'am(a* d&ngan .a3a aa4 .&ng*a4',an /ang d'(a/ar aa&rang d' ,ar n&g&r'% d'rang' d&ngan .&ng&m(a,'an .&nda*,an &,&('*an .a3a%/ang d'rangan dar' .a3a /ang &rang

2 P&&r3aan (&(a4 ada,a* .&&r3aan /ang d',aan o,&* orang .r'(ad' /ang m&m.n/a'&a*,'an *44 4&(aga' 4a*a n m&m.&ro,&* .&ng*a4',an /ang 'da &r'a o,&*4a *(ngan &r3a

2 P&m&r'4aan ada,a* 4&ranga'an &g'aan n m&n5ar'% m&ngm.,an% m&ngo,a* daadan aa &&rangan ,a'nn/a n m&ng3' &.a*an .&m&n*an &+a3'(an .&r.a3aan

dan n 3an ,a'n da,am ranga m&,a4anaan &&nan .&raran .&rndang-ndangan .&r.a3aan

2 P&nanggng Pa3a ada,a* orang .r'(ad' aa (adan /ang (&ranggng 3a+a( aa4.&m(a/aran .a3a% &rma4 +a', /ang m&n3a,anan *a dan m&m&n*' &+a3'(an a3'(Pa3a m&nr &&nan .&raran .&rndang-ndangan .&r.a3aan

26 P&m(an ada,a* 4a .ro4&4 .&n5aaan /ang d',aan 4&5ara &rar nm&ngm.,an daa dan 'n>orma4' &angan /ang m&,'.' *ara% &+a3'(an% moda,%.&ng*a4',an dan ('a/a% 4&ra 3m,a* *arga .&ro,&*an dan .&n/&ra*an (arang aa 3a4a%/ang d'. d&ngan m&n/4n ,a.oran &angan (&r.a n&ra5a dan ,a.oran ,a(a rg'.ada 4&'a. Ta*n Pa3a (&ra*'r

2? P&n&,''an ada,a* 4&ranga'an &g'aan /ang d',aan n m&n',a' &,&nga.an.&ng'4'an Sra P&m(&r'a*an dan ,am.'ran-,am.'rann/a &rma4 .&n',a'an &nang&(&naran .&n,'4an dan .&ng*'ngann/a

28 P&n/'d'an 'nda .'dana d' ('dang .&r.a3aan ada,a* 4&ranga'an 'ndaan /angd',aan o,&* P&n/'d' n m&n5ar' 4&ra m&ngm.,an (' /ang d&ngan (' 'm&m(a &rang 'nda .'dana d' ('dang .&r.a3aan /ang &r3ad' 4&ra m&n&man&r4angan/a

29 Sra K&.4an P&m(&,an ada,a* 4ra &.4an /ang m&m(&,an &4a,a*an ,'4%&4a,a*an *'ng% dan aa &&,'ran .&n&ra.an &&nan &r&n da,am .&raran.&rndang-ndangan .&r.a3aan /ang &rda.a da,am 4ra &&a.an .a3a% Sra

Tag'*an Pa3a% Sra K&.4an K&(&raan% Sra K&.4an P&ngrangan aaP&ng*a.4an San4' Adm'n'4ra4'% Sra K&.4an P&ngrangan aa P&m(aa,anK&&a.an Pa3a /ang 'da (&nar% aa Sra K&.4an P&ng&m(a,'an P&nda*,anK&,&('*an Pa3a

0 Sra K&.4an K&(&raan ada,a* 4ra &.4an aa4 &(&raan &r*ada. 4ra&&a.an .a3a aa &r*ada. .&moongan aa .&mngan o,&* .'*a &'ga /angd'a3an o,&* a3'( Pa3a

1 P4an Band'ng ada,a* .4an (adan .&rad',an .a3a aa4 (and'ng &r*ada. SraK&.4an K&(&raan /ang d'a3an o,&* a3'( Pa3a

2 Sra K&.4an P&ng&m(a,'an P&nda*,an K&,&('*an Pa3a ada,a* 4ra &.4an /ang

m&n&nan 3m,a* .&ng&m(a,'an .&nda*,an &,&('*an .a3a n a3'( Pa3a&r&n<

2 "d, BAB $$ d'(a*% 4&*'ngga (&r(n/' 4&(aga' (&r')


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NOMOR POKOK A"$B PA"AK%

PENGUKUHAN PENGUSAHA KENA PA"AK%

SURAT PEMBER$TAHUAN% DAN TATA !ARA

PEMBA#ARAN PA"AK<

K&&nan Pa4a, 2 a/a :2;% a/a :;% a/a :;% dan a/a :; d'(a*% 4&*'ngga &4&,r*an Pa4a, 2(&r(n/' 4&(aga' (&r')

La'n% anga Ara(% 4aan maa ang R.'a*% dan m&nandaangan'4&ra m&n/am.a'ann/a & anor D'r&ora "&nd&ra, Pa3a &m.a a3'( Pa3a &rda>ar

aa d'*an:1a; Bag' a3'( Pa3a /ang &,a* m&nda.a '@'n M&n&r' K&angan n m&n/&,&nggaraan

.&m(an d&ngan m&nggnaan (a*a4a a4'ng dan maa ang 4&,a'n R.'a*% +a3'(m&n/am.a'an Sra P&m(&r'a*an da,am (a*a4a $ndon&4'a dan maa ang 4&,a'nR.'a* /ang d''@'nan% /ang .&,a4anaann/a d'ar d&ngan K&.4an M&n&r' K&angan

:2; a3'( Pa3a 4&(aga'mana d'ma4d da,am a/a :1; dan a/a :1a; *ar4 m&ngam(', 4&nd'r'Sra P&m(&r'a*an d' &m.a /ang d'&a.an o,&* D'r&r "&nd&ra, Pa3a

:; Baa4 +a .&n/am.a'an Sra P&m(&r'a*an ada,a*)

a n Sra P&m(&r'a*an Ma4a% .a,'ng ,am(a 20 :da .,*; *ar' 4&&,a* a*'rMa4a Pa3a7

( n Sra P&m(&r'a*an Ta*nan% .a,'ng ,am(a :'ga; (,an 4&&,a* a*'r Ta*n Pa3a

:; D'r&r "&nd&ra, Pa3a aa4 .&rmo*onan a3'( Pa3a da.a m&m.&r.an3ang 3anga +a


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.&n/am.a'an Sra P&m(&r'a*an Ta*nan 4&(aga'mana d'ma4d da,am a/a :; *r> ( n .a,'ng ,ama 6 :&nam; (,an

:; P&rmo*onan 4&(aga'mana d'ma4d da,am a/a :; d'a3an 4&5ara &r,'4 d'4&ra' SraP&rn/aaan m&ng&na' .&ng*'ngan 4&m&nara .a3a &rang da,am 1 :4a; Ta*n Pa3adan (' .&,na4an &rangan .&m(a/aran .a3a /ang &rang

:a; A.a(',a Sra P&m(&r'a*an 'da d'4am.a'an 4&4a' (aa4 +a 4&(aga'manad'ma4d da,am a/a :; aa (aa4 +a .&r.an3angan .&n/am.a'an SraP&m(&r'a*an Ta*nan 4&(aga'mana d'ma4d da,am a/a :;% d'&r('an Sra T&gran

:6; B&n dan '4' Sra P&m(&r'a*an 4&ra &&rangan dan aa dom&n /ang *ar4

d',am.'ran d'&a.an d&ngan K&.4an M&n&r' K&angan:?; Sra P&m(&r'a*an d'angga. 'da d'4am.a'an a.a(',a 'da d'andaangan'

4&(aga'mana d'ma4d da,am a/a :1; aa 'da 4&.&n*n/a d',am.'r' &&rangan danaa dom&n 4&(aga'mana d'ma4d da,am a/a :6;

:8; D'&5a,'an dar' &+a3'(an 4&(aga'mana d'ma4d da,am a/a :1; ada,a* a3'( Pa3aPa3a P&ng*a4',an &r&n /ang d'&a.an d&ngan K&.4an M&n&r' K&angan<

K&&nan Pa4a, a/a :; d'(a*% dan d'am(a* 1 :4a; a/a /a' a/a :;% 4&*'ngga&4&,r*an Pa4a, (&r(n/' 4&(aga' (&r')

Pa4a,

:1; a3'( Pa3a +a3'( m&ng'4' dan m&n/am.a'an Sra P&m(&r'a*an d&ngan (&nar%,&nga.% 3&,a4% dan m&nandaangan'n/a

:2; Da,am *a, a3'( Pa3a ada,a* (adan% Sra P&m(&r'a*an *ar4 d'andaangan' o,&*.&ngr4 aa d'r&4'

:; Da,am *a, Sra P&m(&r'a*an d''4' dan d'andaangan' o,&* orang ,a'n (an a3'( Pa3a%*ar4 d',am.'r' 4ra a4a *44

:; P&ng'4'an Sra P&m(&r'a*an Ta*nan Pa3a P&ng*a4',an o,&* a3'( Pa3a /ang +a3'(m&,aan .&m(an *ar4 d',&nga.' d&ngan ,a.oran &angan (&r.a n&ra5a dan,a.oran ,a(a rg' 4&ra &&rangan-&&rangan ,a'n /ang d'.&r,an n m&ng*'ng(&4arn/a P&ng*a4',an K&na Pa3a

:; Taa 5ara .&n&r'maan dan .&ngo,a*an Sra P&m(&r'a*an d'ar d&ngan K&.4anM&n&r' K&angan<

6 K&&nan Pa4a, 6 a/a :2; dan a/a :; d'(a*% 4&*'ngga &4&,r*an Pa4a, 6 (&r(n/' 4&(aga'(&r')

Pa4a, 6

:1; Sra P&m(&r'a*an /ang d'4am.a'an ,ang4ng o,&* a3'( Pa3a & anor D'r&ora "&nd&ra, Pa3a *ar4 d'(&r' angga, .&n&r'maan o,&* .&3a(a /ang d'n3 n '%4&dangan n Sra P&m(&r'a*an Ta*nan *ar4 d'(&r'an 3ga (' .&n&r'maan

:2; P&n/am.a'an Sra P&m(&r'a*an da.a d''r'man m&,a,' Kanor Po4 4&5ara &r5aa

aa d&ngan 5ara ,a'n /ang d'ar d&ngan K&.4an D'r&r "&nd&ra, Pa3a

:; Tanda (' dan angga, .&ng'r'man n .&n/am.a'an Sra P&m(&r'a*an4&(aga'mana d'ma4d da,am a/a :2; 4&.an3ang Sra P&m(&r'a*an &r4&( &,a*,&nga. d'angga. 4&(aga' anda (' dan angga, .&n&r'maan<

? K&&nan Pa4a, ? d'(a* dan d'3ad'an a/a :1;% dan d'am(a* 1 :4a; a/a /a' a/a :2;%4&*'ngga &4&,r*an Pa4a, ? (&r(n/' 4&(aga' (&r')

Pa4a, ?

:1; A.a(',a Sra P&m(&r'a*an 'da d'4am.a'an da,am 3anga +a 4&(aga'manad'ma4d da,am Pa4a, a/a :; aa (aa4 +a .&r.an3angan .&n/am.a'an Sra

P&m(&r'a*an 4&(aga'mana d'ma4d da,am Pa4a, a/a :;% d'&naan 4an4'adm'n'4ra4' (&r.a d&nda 4&(&4ar R.0000%00 :,'ma .,* r'( r.'a*; n SraP&m(&r'a*an Ma4a dan 4&(&4ar R.100000%00 :4&ra4 r'( r.'a*; n SraP&m(&r'a*an Ta*nan


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:2; P&ng&naan 4an4' adm'n'4ra4' (&r.a d&nda 4&(aga'mana d'ma4d da,am a/a :1; 'dad',aan &r*ada. a3'( Pa3a &r&n /ang d'&a.an d&ngan K&.4an M&n&r'K&angan<

8 K&&nan Pa4a, 8 a/a :1;% a/a :;% a/a :;% dan a/a :; d'(a*% dan d'am(a* 1 :4a; a/a/a' a/a :6;% 4&*'ngga &4&,r*an Pa4a, 8 (&r(n/' 4&(aga' (&r')

Pa4a, 8

:1; a3'( Pa3a d&ngan &maan 4&nd'r' da.a m&m(&,an Sra P&m(&r'a*an /ang &,a*d'4am.a'an d&ngan m&n/am.a'an .&rn/aaan &r,'4 da,am 3anga +a 2 :da; a*n4&4da* (&ra*'rn/a Ma4a Pa3a% Bag'an Ta*n Pa3a aa Ta*n Pa3a% d&ngan 4/ara

D'r&r "&nd&ra, Pa3a (&,m m&,aan 'ndaan .&m&r'4aan:2; Da,am *a, a3'( Pa3a m&m(&,an 4&nd'r' Sra P&m(&r'a*an /ang m&nga'(aan

ang .a3a m&n3ad' ,&('* (&4ar% maa &.adan/a d'&naan 4an4' adm'n'4ra4' (&r.a(nga 4&(&4ar 2 :da .&r4&n; 4&(,an aa4 3m,a* .a3a /ang rang d'(a/ar% d'*'ng4&3a 4aa .&n/am.a'an Sra P&m(&r'a*an (&ra*'r 4am.a' d&ngan angga,.&m(a/aran ar&na .&m(&,an Sra P&m(&r'a*an '

:; S&a,'.n &,a* d',aan 'ndaan .&m&r'4aan% &a.' 4&.an3ang (&,m d',aan'ndaan .&n/'d'an m&ng&na' adan/a &'da(&naran /ang d',aan a3'( Pa3a4&(aga'mana d'ma4d da,am Pa4a, 8% &r*ada. &'da(&naran .&r(aan a3'( Pa3a&r4&( 'da aan d',aan .&n/'d'an% a.a(',a a3'( Pa3a d&ngan &maan 4&nd'r'm&ngnga.an &'da(&naran .&r(aann/a &r4&( d&ngan d'4&ra' .&,na4an

&rangan .&m(a/aran 3m,a* .a3a /ang 4&(&narn/a &rang (&4&ra 4an4'adm'n'4ra4' (&r.a d&nda 4&(&4ar 2 :da; a,' 3m,a* .a3a /ang rang d'(a/ar

:; S&a,'.n 3anga +a .&m(&,an Sra P&m(&r'a*an 4&(aga'mana d'ma4d da,ama/a :1; &,a* (&ra*'r% d&ngan 4/ara D'r&r "&nd&ra, Pa3a (&,m m&n&r('an 4ra&&a.an .a3a% a3'( Pa3a d&ngan &4adaran 4&nd'r' da.a m&ngnga.an da,am,a.oran &r4&nd'r' &nang &'da(&naran .&ng'4'an Sra P&m(&r'a*an /ang &,a*d'4am.a'an% /ang m&nga'(aan)

a .a3a-.a3a /ang ma4'* *ar4 d'(a/ar m&n3ad' ,&('* (&4ar7 aa

( rg' (&rda4aran &&nan .&r.a3aan m&n3ad' ,&('* &5',7 aa

5 3m,a* *ara m&n3ad' ,&('* (&4ar7 aa

d 3m,a* moda, m&n3ad' ,&('* (&4ar

:; Pa3a /ang rang d'(a/ar /ang 'm(, 4&(aga' a'(a dar' .&ngnga.an &'da(&naran.&ng'4'an Sra P&m(&r'a*an 4&(aga'mana d'ma4d da,am a/a :; (&4&ra 4an4'adm'n'4ra4' (&r.a &na'an 4&(&4ar 0 :,'ma .,* .&r4&n; dar' .a3a /ang rangd'(a/ar% *ar4 d',na4' 4&nd'r' o,&* a3'( Pa3a 4&(&,m ,a.oran &r4&nd'r' d'ma4dd'4am.a'an

:6; S&a,'.n 3anga +a .&m(&,an Sra P&m(&r'a*an 4&(aga'mana d'ma4d da,ama/a :1; &,a* (&ra*'r% d&ngan 4/ara D'r&r "&nd&ra, Pa3a (&,m m&,aan 'ndaan.&m&r'4aan% a3'( Pa3a da.a m&m(&,an Sra P&m(&r'a*an Ta*nan Pa3a

P&ng*a4',an /ang &,a* d'4am.a'an% da,am *a, a3'( Pa3a m&n&r'ma K&.4anK&(&raan aa P4an Band'ng m&ng&na' 4ra &&a.an .a3a a*n .a3a4&(&,mn/a% /ang m&n/aaan rg' =4a, /ang (&r(&da dar' &&a.an .a3a /angd'a3an &(&raan aa K&.4an K&(&raan /ang d'a3an (and'ng% da,am 3anga +a :'ga; (,an 4&&,a* m&n&r'ma K&.4an K&(&raan aa P4an Band'ng &r4&(<

9 K&&nan Pa4a, 9 d'(a*% dan d' anara a/a :2; dan a/a :; d'4'4'.an 1 :4a; a/a /a' a/a:2a;% 4&*'ngga &4&,r*an Pa4a, 9 (&r(n/' 4&(aga' (&r')

Pa4a, 9

:1; M&n&r' K&angan m&n&nan angga, 3a* &m.o .&m(a/aran dan .&n/&oran .a3a/ang &rang n 4a 4aa aa Ma4a Pa3a (ag' ma4'ng-ma4'ng 3&n'4 .a3a% .a,'ng

,am(a 1 :,'ma (&,a4; *ar' 4&&,a* 4aa &rangn/a .a3a aa Ma4a Pa3a (&ra*'r

:2; K&rangan .&m(a/aran .a3a /ang &rang (&rda4aran Sra P&m(&r'a*an Ta*nan*ar4 d'(a/ar ,na4 .a,'ng ,am(a angga, da .,* ,'ma (,an &'ga 4&&,a* Ta*n Pa3aaa Bag'an Ta*n Pa3a (&ra*'r% 4&(&,m Sra P&m(&r'a*an ' d'4am.a'an


7/52

:2a; A.a(',a .&m(a/aran aa .&n/&oran .a3a 4&(aga'mana d'ma4d da,am a/a :1;% aaa/a :2; d',aan 4&&,a* angga, 3a* &m.o .&m(a/aran aa .&n/&oran .a3a%d'&naan 4an4' adm'n'4ra4' (&r.a (nga 4&(&4ar 2 :da .&r4&n; 4&(,an /angd'*'ng dar' 3a* &m.o .&m(a/aran 4am.a' d&ngan angga, .&m(a/aran% dan (ag'andar' (,an d'*'ng .&n* 1 :4a; (,an

:; Sra Tag'*an Pa3a% Sra K&&a.an Pa3a Krang Ba/ar% Sra K&&a.an Pa3a KrangBa/ar Tam(a*an% dan Sra K&.4an P&m(&,an% Sra K&.4an K&(&raan% P4anBand'ng% /ang m&n/&(a(an 3m,a* .a3a /ang *ar4 d'(a/ar (&ram(a*% *ar4 d',na4'da,am 3anga +a 1 :4a; (,an 4&3a angga, d'&r('an

:; D'r&r "&nd&ra, Pa3a aa4 .&rmo*onan a3'( Pa3a da.a m&m(&r'an .&r4&3an n

m&ngang4r aa m&nnda .&m(a/aran .a3a &rma4 &rangan .&m(a/aran4&(aga'mana d'ma4d da,am a/a :2; .a,'ng ,ama 12 :da (&,a4; (,an% /ang.&,a4anaann/a d'&a.an d&ngan K&.4an D'r&r "&nd&ra, Pa3a<


Pa4a, 10

:1; a3'( Pa3a +a3'( m&m(a/ar aa m&n/&or .a3a /ang &rang d' a4 n&gara m&,a,'Kanor Po4 dan aa (an (adan 4a*a m',' N&gara aa (an (adan 4a*a m',' Da&ra*aa &m.a .&m(a/aran ,a'n /ang d'&a.an o,&* M&n&r' K&angan

:2; Taa 5ara .&m(a/aran% .&n/&oran .a3a% dan .&,a.orann/a 4&ra aa 5ara m&ngang4r

dan m&nnda .&m(a/aran .a3a d'ar d&ngan K&.4an M&n&r' K&angan<11 K&&nan Pa4a, 11 d'(a*% 4&*'ngga &4&,r*an Pa4a, 11 (&r(n/' 4&(aga' (&r')


8/52


Pa4a, 1

:1; D'r&r "&nd&ra, Pa3a da.a m&n&r('an Sra Tag'*an Pa3a a.a(',a)

a Pa3a P&ng*a4',an da,am a*n (&r3a,an 'da aa rang d'(a/ar7

( Dar' *a4', .&n&,''an Sra P&m(&r'a*an &rda.a &rangan .&m(a/aran .a3a4&(aga' a'(a 4a,a* ,'4 dan aa 4a,a* *'ng7

5 a3'( Pa3a d'&naan 4an4' adm'n'4ra4' (&r.a d&nda dan aa (nga7

d P&ng4a*a /ang d'&naan .a3a (&rda4aran Undang-ndang Pa3a P&ram(a*an

N',a' 198 dan .&r(a*ann/a &a.' 'da m&,a.oran &g'aan 4a*an/a nd'*an 4&(aga' P&ng4a*a K&na Pa3a7

& P&ng4a*a /ang 'da d'*an 4&(aga' P&ng4a*a K&na Pa3a &a.' m&m(aCar Pa3a7

> P&ng4a*a /ang &,a* d'*an 4&(aga' P&ng4a*a K&na Pa3a 'da m&m(aaa m&m(a Car Pa3a &a.' 'da &.a +a aa 'da m&ng'4'4&,&nga.n/a Car Pa3a

:2; Sra Tag'*an Pa3a 4&(aga'mana d'ma4d da,am a/a :1; m&m.n/a' &aan *m/ang 4ama d&ngan 4ra &&a.an .a3a

:; "m,a* &rangan .a3a /ang &rang da,am Sra Tag'*an Pa3a 4&(aga'mana d'ma4dda,am a/a :1; *r> a dan *r> ( d'am(a* d&ngan 4an4' adm'n'4ra4' (&r.a (nga4&(&4ar 2 :da .&r4&n; 4&(,an n .a,'ng ,ama 2 :da .,* &m.a; (,an% d'*'ng4&3a 4aa &rangn/a .a3a aa Bag'an Ta*n Pa3a aa Ta*n Pa3a 4am.a' d&ngand'&r('ann/a Sra Tag'*an Pa3a

:; T&r*ada. P&ng4a*a aa P&ng4a*a K&na Pa3a 4&(aga'mana d'ma4d da,am a/a :1;*r> d% *r> &% dan *r> >% ma4'ng-ma4'ng d'&naan 4an4' adm'n'4ra4' (&r.a d&nda4&(&4ar 2 :da .&r4&n; dar' Da4ar P&ng&naan Pa3a

1 K&&nan Pa4a, 1 a/a :1;% a/a :;% dan a/a :; d'(a*% 4&*'ngga &4&,r*an Pa4a, 1(&r(n/' 4&(aga' (&r')

Pa4a, 1

:1; D'r&r "&nd&ra, Pa3a da.a m&n&r('an Sra K&&a.an Pa3a Krang Ba/ar Tam(a*anda,am 3anga +a 10 :4&.,*; a*n 4&4da* 4aa .a3a &rang% (&ra*'rn/a Ma4aPa3a% Bag'an Ta*n Pa3a aa Ta*n Pa3a% a.a(',a d'&man daa (ar dan aa daa/ang 4&m,a (&,m &rnga. /ang m&nga'(aan .&nam(a*an 3m,a* .a3a /ang&rang

:2; "m,a* &rangan .a3a /ang &rang da,am Sra K&&a.an Pa3a Krang Ba/ar Tam(a*an% d'am(a* d&ngan 4an4' adm'n'4ra4' (&r.a &na'an 4&(&4ar 100 :4&ra4.&r4&n; dar' 3m,a* &rangan .a3a &r4&(

:; K&na'an 4&(aga'mana d'ma4d da,am a/a :2; 'da d'&naan a.a(',a Sra K&&a.an

Pa3a Krang Ba/ar Tam(a*an ' d'&r('an (&rda4aran &&rangan &r,'4 dar' a3'(Pa3a aa4 &*&nda 4&nd'r'% d&ngan 4/ara D'r&r "&nd&ra, Pa3a (&,m m,a' m&,aan'ndaan .&m&r'4aan

:; A.a(',a 3anga +a 10 :4&.,*; a*n 4&(aga'mana d'ma4d da,am a/a :1; &,a*,&+a% Sra K&&a.an Pa3a Krang Ba/ar Tam(a*an &a. da.a d'&r('an d'am(a*4an4' adm'n'4ra4' (&r.a (nga 4&(&4ar 8 :&m.a .,* d&,a.an .&r4&n; dar' 3m,a*.a3a /ang 'da aa rang d'(a/ar% da,am *a, a3'( Pa3a 4&&,a* 3anga +a 10:4&.,*; a*n &r4&( d'.'dana ar&na m&,aan 'nda .'dana d' ('dang .&r.a3aan(&rda4aran .4an P&ngad',an /ang &,a* m&m.&ro,&* &aan *m &a.<

1 K&&nan Pa4a, 16 d'(a* dan d'3ad'an a/a :1;% dan d'am(a* 2 :da; a/a /a' a/a :2; dan

a/a :; 4&*'ngga &4&,r*an Pa4a, 16 (&r(n/' 4&(aga' (&r')


9/52

Sra K&.4an P&ngrangan aa P&ng*a.4an San4' Adm'n'4ra4'% Sra K&.4anP&ngrangan aa P&m(aa,an K&&a.an Pa3a /ang 'da (&nar% aa Sra K&.4anP&ng&m(a,'an P&nda*,an K&,&('*an Pa3a% /ang da,am .&n&r('ann/a &rda.a&4a,a*an ,'4% &4a,a*an *'ng% dan aa &&,'ran .&n&ra.an &&nan &r&nda,am .&raran .&rndang-ndangan .&r.a3aan

:2; D'r&r "&nd&ra, Pa3a da,am 3anga +a 12 :da (&,a4; (,an 4&3a angga,.&rmo*onan d'&r'ma% *ar4 m&m(&r' &.4an aa4 .&rmo*onan .&m(&,an /angd'a3an

:; A.a(',a 3anga +a 4&(aga'mana d'ma4d da,am a/a :2; &,a* ,&+a% D'r&r "&nd&ra,Pa3a 'da m&m(&r' 4a &.4an% maa .&rmo*onan .&m(&,an /ang d'a3an

&r4&( d'angga. d'&r'ma

16 K&&nan Pa4a, 1?B d'(a*% 4&*'ngga &4&,r*an Pa4a, 1?B (&r(n/' 4&(aga' (&r')


10/52

da4ar .&nag'*an .a3a

:2; d'*a.4<



11/52

P&nanggng Pa3a

:2; K&&nan &nang *a m&nda*, 4&(aga'mana d'ma4d da,am a/a :1;% m&,'.' .oo.a3a% 4an4' adm'n'4ra4' (&r.a (nga% d&nda% &na'an% dan ('a/a .&nag'*an .a3a

:; Ha m&nda*, n ag'*an .a3a m&,&('*' 4&ga,a *a m&nda*, ,a'nn/a% &5a,'&r*ada.)

a ('a/a .&rara /ang 4&maa-maa d'4&(a(an 4a .&ng*man n m&,&,ang4a (arang (&rg&ra dan aa (arang 'da (&rg&ra7

( ('a/a /ang &,a* d'&,aran n m&n/&,amaan (arang d'ma4d7

5 ('a/a .&rara% /ang 4&maa-maa d'4&(a(an .&,&,angan dan .&n/&,&4a'an 4a+ar'4an

:; Ha m&nda*, ' *',ang 4&&,a* ,am.a +a 2 :da; a*n 4&3a angga, d'&r('anSra Tag'*an Pa3a% Sra K&&a.an Pa3a Krang Ba/ar% Sra K&&a.an Pa3a KrangBa/ar Tam(a*an% dan Sra K&.4an P&m(&,an% Sra K&.4an K&(&raan% P4anBand'ng% /ang m&n/&(a(an 3m,a* .a3a /ang *ar4 d'(a/ar (&ram(a*% &5a,' a.a(',ada,am 3anga +a 2 :da; a*n &r4&(% Sra Pa4a n m&m(a/ar 'd'(&r'a*an 4&5ara r&4m'% aa d'(&r'an .&nndaan .&m(a/aran

:; Da,am *a, Sra Pa4a n m&m(a/ar d'(&r'a*an 4&5ara r&4m'% 3anga +a 2 :da;a*n 4&(aga'mana d'ma4d da,am a/a :;% d'*'ng 4&3a angga, .&m(&r'a*an SraPa4a% aa da,am *a, d'(&r'an .&nndaan .&m(a/aran 3anga +a 2 :da; a*n

&r4&( d'am(a* d&ngan 3anga +a .&nndaan .&m(a/aran<



12/52


13/52

4&,r*n/a% 4&.an3ang ang .a3a 4&(aga'mana d'ma4d da,am Sra K&&a.an Pa3aKrang Ba/ar dan aa Sra K&&a.an Pa3a Krang Ba/ar Tam(a*an &,a* d'(a/ar /angm&n/&(a(an &,&('*an .&m(a/aran .a3a% maa &,&('*an .&m(a/aran d'&m(a,'and&ngan d'am(a* 'm(a,an (nga 4&(&4ar 2 :da .&r4&n; 4&(,an n .a,'ng ,ama 2:da .,* &m.a; (,an d'*'ng 4&3a angga, .&m(a/aran /ang m&n/&(a(an &,&('*an.&m(a/aran .a3a 4am.a' d&ngan d'&r('ann/a K&.4an K&(&raan aa P4anBand'ng

:2; $m(a,an (nga 4&(aga'mana d'ma4d da,am a/a :1; 3ga d'(&r'an aa4 .&m(a/aran,&('* 4an4' adm'n'4ra4' (&r.a d&nda 4&(aga'mana d'ma4d da,am Pa4a, 1 a/a :;dan aa (nga 4&(aga'mana d'ma4d da,am Pa4a, 19 a/a :1; (&rda4aran K&.4an

P&ngrangan aa P&ng*a.4an San4' Adm'n'4ra4'% 4&(aga' a'(a d'&r('an K&.4anK&(&raan aa P4an Band'ng /ang m&n&r'ma 4&(ag'an aa 4&,r* .&rmo*onan a3'(Pa3a

:; Taa 5ara .&ng*'ngan .&ng&m(a,'an &,&('*an (a/ar dan .&m(&r'an 'm(a,an (ngad'ar d&ngan K&.4an M&n&r' K&angan<


La'n% anga Ara(% 4aan maa ang R.'a*% dan d'44n da,am (a*a4a $ndon&4'aaa da,am (a*a4a a4'ng /ang d''@'nan o,&* M&n&r' K&angan

:; P&m(an d'4&,&nggaraan d&ngan .r'n4'. aa a4a4 dan d&ngan 4&,4&, ara, aa4&,4&, a4

:6; P&r(a*an &r*ada. m&od& .&m(an dan aa a*n (% *ar4 m&nda.a.&r4&3an dar' D'r&r "&nd&ra, Pa3a

:?; P&m(an 4&rang-rangn/a &rd'r' dar' 5aaan m&ng&na' *ara% &+a3'(an% moda,%.&ng*a4',an dan ('a/a% 4&ra .&n3a,an dan .&m(&,'an% 4&*'ngga da.a d'*'ng (&4arn/a.a3a /ang &rang

:8; P&m(an d&ngan m&nggnaan (a*a4a a4'ng dan maa ang 4&,a'n R.'a* da.ad'4&,&nggaraan o,&* a3'( Pa3a 4&&,a* m&nda.a '@'n M&n&r' K&angan

:9; P&n5aaan 4&(aga'mana d'ma4d da,am a/a :2; &rd'r' dar' daa /ang d'm.,an4&5ara &rar &nang .&r&daran aa .&n&r'maan (ro dan aa .&ng*a4',an (ro4&(aga' da4ar n m&ng*'ng 3m,a* .a3a /ang &rang% &rma4 .&ng*a4',an /ang(an o(3& .a3a dan aa /ang d'&naan .a3a /ang (&r4'>a =na,

:10; D'&5a,'an dar' &+a3'(an m&n/&,&nggaraan .&m(an dan m&,aan .&n5aaanada,a* a3'( Pa3a orang .r'(ad' /ang 'da +a3'( m&n/am.a'an Sra P&m(&r'a*an Ta*nan Pa3a P&ng*a4',an

:11; B-(% 5aaan-5aaan% dom&n-dom&n /ang m&n3ad' da4ar .&m(an aa.&n5aaan dan dom&n ,a'n +a3'( d'4'm.an 4&,ama 10 :4&.,*; a*n d' $ndon&4'a%/a' d' &m.a &g'aan aa d' &m.a 'ngga, (ag' a3'( Pa3a orang .r'(ad'% aa d'

&m.a &ddan (ag' a3'( Pa3a (adan

:12; B&n dan aa 5ara .&n5aaan 4&(aga'mana d'ma4d da,am a/a :2; d'ar d&nganK&.4an D'r&r "&nd&ra, Pa3a<

29 K&&nan Pa4a, 29 a/a :2; dan a/a :; d'(a*% 4&*'ngga &4&,r*an Pa4a, 29 (&r(n/' 4&(aga'


14/52

(&r')


15/52

P&m(&,' Barang K&na Pa3a aa .&n&r'ma "a4a K&na Pa3a 4&(aga'mana d'ma4d da,am Undang-ndang Pa3a P&ram(a*an N',a' 198 dan .&r(a*ann/a (&ranggng3a+a( 4&5ara r&n&ng aa4.&m(a/aran .a3a% 4&.an3ang 'da da.a m&nn3an (' (a*+a .a3a &,a* d'(a/ar<

K&&nan Pa4a, d'(a*% dan d' anara a/a :2; dan a/a :; d'4'4'.an 1 :4a; a/a /a' a/a:2a;% 4&*'ngga &4&,r*an Pa4a, (&r(n/' 4&(aga' (&r')


16/52

d'ar d&ngan P&raran P&m&r'na*<

? K&&nan Pa4a, 8 d'(a*% 4&*'ngga &4&,r*an Pa4a, 8 (&r(n/' 4&(aga' (&r')

'da m&n/&,&nggaraan .&m(an aa .&n5aaan% 'da m&m.&r,'*aan aa'da m&m'n3aman (% 5aaan% aa dom&n ,a'nn/a7 aa

g 'da m&n/&oran .a3a /ang &,a* d'.oong aa d'.ng%4&*'ngga da.a m&n'm(,an &rg'an .ada .&nda.aan n&gara% d'.'dana d&ngan .'dana.&n3ara .a,'ng ,ama 6 :&nam; a*n dan d&nda .a,'ng 'ngg' :&m.a; a,' 3m,a* .a3a&rang /ang 'da aa rang d'(a/ar

:2; P'dana 4&(aga'mana d'ma4d da,am a/a :1; d','.aan 2 :da; a.a(',a 4&4&orangm&,aan ,ag' 'nda .'dana d' ('dang .&r.a3aan 4&(&,m ,&+a 1 :4a; a*n% &r*'ng4&3a 4&,&4a'n/a m&n3a,an' .'dana .&n3ara /ang d'3a*an

:; S&'a. orang /ang m&,aan .&r5o(aan n m&,aan 'nda .'danam&n/a,a*gnaan aa m&nggnaan an.a *a Nomor Poo a3'( Pa3a aaP&ng*an P&ng4a*a K&na Pa3a 4&(aga'mana d'ma4d da,am a/a :1; *r> a% aa

m&n/am.a'an Sra P&m(&r'a*an dan aa &&rangan /ang '4'n/a 'da (&nar aa'da ,&nga. 4&(aga'mana d'ma4d da,am a/a :1; *r> 5 da,am ranga m&nga3an.&rmo*onan r&4'4' aa m&,aan om.&n4a4' .a3a% d'.'dana d&ngan .'dana .&n3ara.a,'ng ,ama 2 :da; a*n dan d&nda .a,'ng 'ngg' :&m.a; a,' 3m,a* r&4'4' /angd'mo*on dan aa om.&n4a4' /ang d',aan o,&* a3'( Pa3a<


Pa4a, 1

:1; P&3a(a /ang ar&na &a,.aann/a 'da m&m&n*' &+a3'(an m&ra*a4'aan *a,4&(aga'mana d'ma4d da,am Pa4a, % d'.'dana d&ngan .'dana rngan .a,'ng ,ama 1:4a; a*n dan d&nda .a,'ng (an/a R.000000%00 :&m.a 3a r.'a*;

:2; P&3a(a /ang d&ngan 4&nga3a 'da m&m&n*' &+a3'(ann/a aa 4&4&orang /angm&n/&(a(an 'da d'.&n*'n/a &+a3'(an .&3a(a 4&(aga'mana d'ma4d da,am Pa4a,% d'.'dana d&ngan .'dana .&n3ara .a,'ng ,ama 2 :da; a*n dan d&nda .a,'ng (an/aR.10000000%00 :4&.,* 3a r.'a*;


17/52

:; P&nnan &r*ada. 'nda .'dana 4&(aga'mana d'ma4d da,am a/a :1; dan a/a :2;*an/a d',aan aa4 .&ngadan orang /ang &ra*a4'aann/a d',anggar<

0 K&&nan Pa4a, 1A d'(a*% 4&*'ngga &4&,r*an Pa4a, 1A (&r(n/' 4&(aga' (&r')


18/52

(&r')


19/52

PEN"ELASANATAS

UNDANG-UNDANG REPUBL$K $NDONES$A

NOMOR 16 TAHUN 2000

TENTANG

PERUBAHAN KEDUA ATAS Undang-Undang nomor 6 TAHUN 198

TENTANG KETENTUAN UMUM DAN TATA !ARA PERPA"AKAN

UMUM

1 P&raran .&rndang-ndangan .&r.a3aan /ang m&ngar &nang &&nan mm danaa 5ara .&r.a3aan /ang (&r,a 4&3a 1 "anar' 198 ada,a* Undang-Undang nomor 6 TAHUN 198 &nang K&&nan Umm dan Taa !ara P&r.a3aan Undang-Undang nomor 6 TAHUN 198 'n' d',anda4' >a,4a>a* Pan5a4',a dan Undang-Undang Da4ar 19% /ang d'da,amn/a &rang &&nan /ang m&n3n3ng 'ngg' *a +arga n&gara danm&n&m.aan &+a3'(an .&r.a3aan 4&(aga' &+a3'(an &n&garaan dan m&r.aan4arana .&ran 4&ra ra/a da,am .&m('a/aan n&gara dan .&m(angnan na4'ona,

Undang-ndang 'n' m&ma &&nan mm dan aa 5ara .&r.a3aan /ang .ada.r'n4'.n/a (&r,a (ag' ndang-ndang .a3a ma&r'',% &5a,' da,am ndang-ndang.a3a /ang (&r4angan &,a* m&ngar 4&nd'r' m&ng&na' &&nan mm dan aa 5ara.&r.a3aann/a

2 Da,am .&,a4anaan Undang-ndang Nomor 6 Ta*n 198 &nang K&&nan Umm dan Taa !ara P&r.a3aan 4&(aga'mana &,a* d'(a* d&ngan Undang-Undang nomor 9 TAHUN199% d'4adar' ma4'* &rda.a *a,-*a, /ang (&,m &ram.ng 4&*'ngga m&nn.&r,n/a .&n/&m.rnaan 4&3a,an d&ngan .&r&m(angan 4o4'a, &onom' dan&('3a4anaan P&m&r'na* S&,a'n ' *ara.an ma4/araa &r*ada. adan/a a.arar.&r.a3aan /ang ma'n mam. dan (&r4'*% &a. d'.&r*a'an da,am (&r(aga' &&nan/ang (&r4'>a .&nga+a4an da,am Undang-ndang 'n'

Ca,4a>a* dan ,anda4an /ang m&n3ad' ,aar (&,aang dan da4ar Undang-ndang 'n'&r5&rm'n da,am &&nan-&&nan /ang m&ngar 4'4&m dan m&an'4m& .&mngan.a3a S'4&m dan m&an'4m& &r4&( m&n3ad' 5'r' dan 5ora &r4&nd'r' da,am 4'4&m.&r.a3aan $ndon&4'a ar&na &ddan Undang-ndang 'n' /ang aan m&n3ad' ng4'n/a (&r&+a3'(an m&,aan .&m('naan% .&,a/anan% dan .&nga+a4an&r*ada. .&m&n*an &+a3'(an .&r.a3aan (&rda4aran &&nan /ang d'gar'4anda,am .&raran .&rndang-ndangan .&r.a3aan7

5 anggoa ma4/araa a3'( Pa3a d'(&r' &.&r5a/aan n da.a m&,a4anaan&goongro/ongan na4'ona, m&,a,' 4'4&m m&ng*'ng% m&m.&r*'ngan%m&m(a/ar dan m&,a.oran 4&nd'r' .a3a /ang &rang :4&,> a44&44m&n;% 4&*'nggam&,a,' 4'4&m 'n' adm'n'4ra4' .&r.a3aan d'*ara.an da.a d',a4anaan d&nganra.'% &r&nda,'% 4&d&r*ana dan mda* n d'.a*am' o,&* anggoa ma4/araa

a3'( Pa3aS'4&m .&mngan .a3a &r4&( m&m.n/a' ar' (a*+a .&n&nan .&n&a.an (&4arn/a.a3a /ang &rang d'.&r5a/aan &.ada a3'( Pa3a 4&nd'r' dan m&,a.oran 4&5ara&rar 3m,a* .a3a /ang &rang dan /ang &,a* d'(a/ar 4&(aga'mana d'&nan da,am.&raran .&rndang-ndangan .&r.a3aan D&ngan 4'4&m 'n' d'*ara.an .,a


20/52

.&,a4anaan adm'n'4ra4' /ang &r,a, m&m(&(an' a3'( Pa3a dan ('rora'4 aan da.ad'*'ndar' S&3a,an d&ngan *ara.an da,am .a/a .&n'ngaan .&,a/anan ma4/araa&r4&( +&+&nang D'r&r "&nd&ra, Pa3a /ang (&r4'>a &n'4 adm'n'4ra'> da.ad','m.a*an &.ada a.ara (a+a*ann/a

Da,am Undang-ndang 'n' d'gar'4an (a*+a adm'n'4ra4' .&r.a3aan (&r.&ran a'> da,amm&,a4anaan ga4-ga4 .&m('naan% .&,a/anan% .&nga+a4an% dan .&n&ra.an 4an4'4&4a' .&raran .&rndang-ndangan .&r.a3aan P&m('naan ma4/araa a3'( Pa3ada.a d',aan m&,a,' (&r(aga' .a/a% anara ,a'n .&m(&r'an .&n/,*an .&ng&a*an.&r.a3aan (a' m&,a,' m&d'a ma44a ma.n .&n&rangan ,ang4ng &.ada ma4/araa

D&ngan (&r.&gang &g* .ada .r'n4'. &.a4'an *m% &ad',an% dan &4&d&r*anaan%

maa ara* dan 3an .&n/&m.rnaan Undang-ndang .&r.a3aan 'n' m&nga5 .ada&('3a4anaan .oo 4&(aga' (&r')

a m&n3 &mand'r'an (ang4a da,am .&m('a/aan n&gara dan .&m('a/aan.&m(angnan /ang 4m(&r aman/a (&ra4a, dar' .&n&r'maan .a3a7

( m&nn3ang 4a*a .&m(angnan 4&5ara m&raa% m&ndorong 'nF&4a4' 4&5aram&raa d' 4&,r* +',a/a* R&.(,' $ndon&4'a% &rama n m&ndorong.&m(angnan d' da&ra* &r.&n5', /ang 4&,ama 'n' d'ra4aan &r(&,aang aa&r,am(a .&r&m(angann/a% (a' da,am ranga .&m&raaan .&m(angnan dan.&nda/agnaan 4m(&r da/a a,am ma.n da,am ranga .&n'ngaan .&n&r'maan.a3a da,am 3anga .an3ang7

5 m&nn3ang 4a*a .&n'ngaan &4.or% &rama &4.or non m'ga4% (arang *a4',o,a*an% dan 3a4a-3a4a da,am ranga m&n'ngaan .&ro,&*an d&F'4a7

d m&nn3ang 4a*a .&ng&m(angan 4a*a &5', n m&ngo.'ma,an.&ng&m(angan .o&n4'n/a% dan da,am ranga .&ng&na4an 4&(ag'an ma4/araadar' &m'4'nan7

& m&nn3ang 4a*a .&ng&m(angan 4m(&r da/a man4'a% ',m .&ng&a*an% dan&no,og'7

> m&nn3ang 4a*a .&,&4ar'an &o4'4&m% 4m(&r da/a a,am% dan ,'ngngan *'d.7

g m&nn3ang 4a*a m&n'ngaan &ad',an da,am .ar'4'.a4' ma4/araa da,am

.&m('a/aan .&m(angnan 4&4a' d&ngan &mam.ann/a7 dan

* m&nn3ang 4a*a &r5'.an/a a.ara .&r.a3aan /ang ma'n mam. dan (&r4'*%.&n'ngaan .&,a/anan &.ada a3'( Pa3a &rma4 .&n/&d&r*anaan dan&mda*an .ro4&dr da,am .&m&n*an &+a3'(an .&r.a3aan% .&n'ngaan.&nga+a4an aa4 .&,a4anaan .&m&n*an &+a3'(an .&r.a3aan &r4&(% 4&ra.&n'ngaan .&n&gaan .&,a4anaan &&nan *m /ang (&r,a

$ PASAL DEM$ PASAL

Pa4a, $

Anga 1

Pa4a, 1

!. 3&,a4

Anga 2

!. 3&,a4

Anga

Pa4a, 2

A/a :1;

S&ma a3'( Pa3a (&rda4aran 4'4&m a44&44m&n< +a3'(m&nda>aran d'r' .ada anor D'r&ora "&nd&ra, Pa3a n d'5aa4&(aga' a3'( Pa3a dan 4&a,'g4 n m&nda.aan Nomor Poo a3'(Pa3a


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K&+a3'(an m&nda>aran d'r' &r4&( (&r,a .,a &r*ada. +an'a a+'n/ang d'&naan .a3a 4&5ara &r.'4a* ar&na *'d. &r.'4a* (&rda4aran&.4an *a'm aa d'&*&nda' 4&5ara &r,'4 (&rda4aran .&r3an3'an.&m'4a*an .&ng*a4',an dan *ara

Nomor Poo a3'( Pa3a &r4&( ada,a* 4a 4arana da,am adm'n'4ra4'.&r.a3aan /ang d'.&rgnaan 4&(aga' anda .&ng&na, d'r' aa 'd&n'a4a3'( Pa3a% o,&* ar&na ' &.ada 4&'a. a3'( Pa3a *an/a d'(&r'an 4aNomor Poo a3'( Pa3a S&,a'n dar'.ada '% Nomor Poo a3'( Pa3a 3gad'.&rgnaan n m&n3aga &&r'(an da,am .&m(a/aran .a3a danda,am .&nga+a4an adm'n'4ra4' .&r.a3aan Da,am *a, (&r*(ngan

d&ngan dom&n .&r.a3aan% a3'( Pa3a d'+a3'(an m&n5anman NomorPoo a3'( Pa3a /ang d'm',''n/a T&r*ada. a3'( Pa3a /ang 'dam&nda>aran d'r' n m&nda.aan Nomor Poo a3'( Pa3a d'&naan4an4' 4&4a' .&raran .&rndang-ndangan .&r.a3aan

A/a :2;

S&'a. a3'( Pa3a 4&(aga' P&ng4a*a /ang d'&naan Pa3a P&ram(a*anN',a' (&rda4aran Undang-ndang Pa3a P&ram(a*an N',a' 198 dan.&r(a*ann/a% +a3'( m&,a.oran 4a*an/a n d'*an 4&(aga'P&ng4a*a K&na Pa3a

P&ng4a*a orang .r'(ad' (&r&+a3'(an m&,a.oran 4a*an/a .ada anor

D'r&ora "&nd&ra, Pa3a /ang +',a/a* &r3an/a m&,'.' &m.a 'ngga,P&ng4a*a dan &m.a &g'aan 4a*a d',aan

S&dangan (ag' P&ng4a*a (adan% &+a3'(an m&,a.oran 4a*an/a&r4&( ada,a* .ada anor D'r&ora "&nd&ra, Pa3a /ang +',a/a* &r3an/am&,'.' &m.a &ddan P&ng4a*a dan &m.a &g'aan 4a*ad',aan

D&ngan d&m''an P&ng4a*a orang .r'(ad' aa (adan /ang m&m.n/a'&m.a &g'aan 4a*a d' +',a/a* (&(&ra.a anor D'r&ora "&nd&ra, Pa3a+a3'( m&,a.oran 4a*an/a n d'*an 4&(aga' P&ng4a*a K&naPa3a (a' d' anor D'r&ora "&nd&ra, Pa3a /ang +',a/a* &r3an/a m&,'.'&m.a 'ngga, aa &m.a &ddan P&ng4a*a ma.n d' anorD'r&ora "&nd&ra, Pa3a /ang +',a/a* &r3an/a m&,'.' &m.a &g'aan4a*a d',aan

Cng4' .&ng*an P&ng4a*a K&na Pa3a 4&,a'n d'.&rgnaan nm&ng&a*' 'd&n'a4 P&ng4a*a K&na Pa3a /ang 4&(&narn/a% 3ga (&rgnan m&,a4anaan *a dan &+a3'(an d' ('dang Pa3a P&ram(a*an N',a'dan Pa3a P&n3a,an Aa4 Barang M&+a* 4&ra n .&nga+a4anadm'n'4ra4' .&r.a3aan

T&r*ada. P&ng4a*a /ang &,a* m&m&n*' 4/ara 4&(aga' P&ng4a*a K&naPa3a &a.' 'da m&,a.oran 4a*an/a n d'*an 4&(aga'P&ng4a*a K&na Pa3a d'&naan 4an4' 4&4a' .&raran .&rndang-

ndangan .&r.a3aan

A/a :;

T&r*ada. a3'( Pa3a ma.n P&ng4a*a K&na Pa3a &r&n% D'r&r "&nd&ra, Pa3a da.a m&n&nan anor D'r&ora "&nd&ra, Pa3a 4&,a'n/ang d'&nan da,am a/a :1; dan a/a :2;% 4&(aga' &m.a .&nda>arann m&m.&ro,&* Nomor Poo a3'( Pa3a dan aa P&ng*anP&ng4a*a K&na Pa3a

S&,a'n ' (ag' a3'( Pa3a orang .r'(ad' .&ng4a*a &r&n /a' a3'(Pa3a orang .r'(ad' /ang m&m.n/a' &m.a 4a*a &r4&(ar d' (&(&ra.a&m.a% m'4a,n/a .&dagang &,&ron' /ang m&m.n/a' oo d' (&(&ra.a

.4a .&r(&,an3aan% d' 4am.'ng +a3'( m&nda>aran d'r' .ada anorD'r&ora "&nd&ra, Pa3a /ang +',a/a* &r3an/a m&,'.' &m.a 'ngga,a3'( Pa3a% 3ga d'+a3'(an m&nda>aran d'r' .ada anor D'r&ora "&nd&ra, Pa3a /ang +',a/a* &r3an/a m&,'.' &m.a &g'aan 4a*a a3'(Pa3a d',aan


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A/a :;

T&r*ada. a3'( Pa3a aa P&ng4a*a K&na Pa3a /ang 'da m&m&n*'&+a3'(an n m&nda>aran d'r' dan aa m&,a.oran 4a*an/a da.ad'&r('an Nomor Poo a3'( Pa3a dan aa .&ng*an P&ng4a*a K&naPa3a 4&5ara 3a(aan Ha, 'n' da.a d',aan a.a(',a (&rda4aran daa /angd'.&ro,&* aa d'm','' o,&* D'r&ora "&nd&ra, Pa3a &rn/aa orang .r'(ad'aa (adan aa P&ng4a*a &r4&( &,a* m&m&n*' 4/ara nm&m.&ro,&* Nomor Poo a3'( Pa3a dan aa d'*an 4&(aga'P&ng4a*a K&na Pa3a

A/a :;

K&+a3'(an m&nda>aran d'r' n m&m.&ro,&* Nomor Poo a3'( Pa3adan &+a3'(an m&,a.oran 4a*a n m&m.&ro,&* .&ng*anP&ng4a*a K&na Pa3a d'(aa4' 3anga +an/a% ar&na *a, 'n' (&ra'and&ngan 4aa .a3a &rang dan &+a3'(an m&ng&naan .a3a &rangP&rmo*onan .&ng*a.4an Nomor Poo a3'( Pa3a dan aa .&n5a(an.&ng*an P&ng4a*a K&na Pa3a *ar4 d'4&,&4a'an da,am 3anga +a12 :da (&,a4; (,an 4&3a angga, d'&r'man/a .&rmo*onan 4&5ara ,&nga.

P&ngaran &nang 3anga +a .&nda>aran dan .&,a.oran &r4&(% aa5ara .&m(&r'an dan .&n5a(an Nomor Poo a3'( Pa3a 4&ra .&ng*andan .&n5a(an P&ng*an P&ng4a*a K&na Pa3a d'&a.an d&ngan

K&.4an D'r&r "&nd&ra, Pa3aAnga

Pa4a,

A/a :1;

Cng4' Sra P&m(&r'a*an (ag' a3'( Pa3a Pa3a P&ng*a4',an ada,a*4&(aga' 4arana n m&,a.oran dan m&m.&ranggng3a+a(an.&ng*'ngan 3m,a* .a3a /ang 4&(&narn/a &rang dan nm&,a.oran &nang)

- .&m(a/aran aa .&,na4an .a3a /ang &,a* d',a4anaan 4&nd'r'

dan aa m&,a,' .&moongan aa .&mngan .'*a ,a'n da,am 1:4a; Ta*n Pa3a aa Bag'an Ta*n Pa3a7

- .&ng*a4',an /ang m&r.aan o(3& .a3a dan aa (an o(3&.a3a7

- *ara dan &+a3'(an7

- .&m(a/aran dar' .&moong aa .&mng &nang .&moonganaa .&mngan .a3a orang .r'(ad' aa (adan ,a'n da,am 1 :4a;Ma4a Pa3a% /ang d'&nan .&raran .&rndang-ndangan.&r.a3aan /ang (&r,a

Bag' P&ng4a*a K&na Pa3a >ng4' Sra P&m(&r'a*an ada,a* 4&(aga'4arana n m&,a.oran dan m&m.&ranggng3a+a(an .&ng*'ngan 3m,a* Pa3a P&ram(a*an N',a' dan Pa3a P&n3a,an Aa4 Barang M&+a*/ang 4&(&narn/a &rang dan n m&,a.oran &nang)

- .&ngr&d'an Pa3a Ma4an &r*ada. Pa3a K&,aran7

- .&m(a/aran aa .&,na4an .a3a /ang &,a* d',a4anaan 4&nd'r'o,&* P&ng4a*a K&na Pa3a dan aa m&,a,' .'*a ,a'n da,am 4aMa4a Pa3a% /ang d'&nan o,&* &&nan .&raran .&rndang-ndangan .&r.a3aan /ang (&r,a7

- (ag' .&moong aa .&mng .a3a% >ng4' Sra P&m(&r'a*an

ada,a* 4&(aga' 4arana n m&,a.oran danm&m.&ranggng3a+a(an .a3a /ang d'.oong aa d'.ng dand'4&orann/a

#ang d'ma4d d&ngan m&ng'4' Sra P&m(&r'a*an ada,a* m&ng'4'>orm,'r Sra P&m(&r'a*an d&ngan (&nar% 3&,a4% dan ,&nga. 4&4a'


23/52

d&ngan .&n3 /ang d'(&r'an (&rda4aran &&nan .&raran.&rndang-ndangan .&r.a3aan /ang (&r,a

P&ng'4'an Sra P&m(&r'a*an /ang 'da (&nar /ang m&nga'(aan .a3a/ang &rang rang d'(a/ar% aan d'&naan 4an4' 4&4a' .&raran.&rndang-ndangan P&r.a3aan

A/a :1a;

!. 3&,a4

A/a :2;

Da,am ranga .&,a/anan dan &mda*an (ag' a3'( Pa3a% >orm,'r SraP&m(&r'a*an d'4&d'aan .ada anor-anor d' ,'ngngan D'r&ora "&nd&ra, Pa3a dan &m.a-&m.a ,a'n /ang d'&nan o,&* D'r&r "&nd&ra, Pa3a /ang d'.&r'raan mda* &r3anga o,&* a3'( Pa3a

A/a :;

A/a 'n' m&ngar &nang (aa4 +a .&n/am.a'an Sra P&m(&r'a*an/ang d'angga. 5. m&mada' (ag' a3'( Pa3a n m&m.&r4'a.an4&ga,a 4&4a /ang (&r*(ngan d&ngan .&m(a/aran .a3a ma.n.&n/&,&4a'an .&m(ann/a

Bag' a3'( Pa3a &r&n /ang d'&a.an d&ngan K&.4an M&n&r'

K&angan% d'.&r&nanan n m&,a.oran (&(&ra.a Ma4a Pa3a da,am4a Sra P&m(&r'a*an Ma4a

A/a :;

A.a(',a a3'( Pa3a (a' orang .r'(ad' aa (adan &rn/aa 'da da.am&n/am.a'an aa m&n/'a.an ,a.oran &angan a*nan aa n&ra5a.&r4a*aan (&4&ra ,a.oran ,a(a rg' da,am 3anga +a /ang &,a*d'&a.an da,am a/a :; *r> ( ar&na ,a4n/a &g'aan 4a*a danma4a,a*-ma4a,a* &n'4 .&n/4nan ,a.oran &angan% 4,' nm&m&n*' (aa4 +a .&n/&,&4a'an dan m&m&r,an &,onggaran dar'(aa4 +a /ang &,a* d'&nan% a3'( Pa3a da.a m&nga3an.&rmo*onan agar m&m.&ro,&* .&r.an3angan +a .&n/am.a'an SraP&m(&r'a*an Ta*nan Pa3a P&ng*a4',an P&r.an3angan 3anga +a.&n/am.a'an Sra P&m(&r'a*an Ta*nan Pa3a P&ng*a4',an *an/a da.ad'(&r'an .a,'ng ,ama 6 :&nam; (,an

A/a :;

Un m&n5&ga* 4a*a .&ng*'ndaran d'r' dan aa .&r.an3angan +a.&m(a/aran .a3a /ang &rang da,am 4a Ta*n Pa3a /ang *ar4d'(a/ar 4&(&,m (aa4 +a .&ma4an Sra P&m(&r'a*an Ta*nan%.&r, d'&a.an .&r4/araan /ang (&ra'(a .&ng&naan 4an4' adm'n'4ra4'(&r.a (nga (ag' a3'( Pa3a /ang 'ng'n m&m.&r.an3ang +a.&n/am.a'an Sra P&m(&r'a*an Ta*nan Pa3a P&ng*a4',an

P&r4/araan &r4&( (&r.a &*ar4an m&m(&r'an .&rn/aaan &r,'4&nang (&4arn/a .a3a /ang *ar4 d'(a/ar (&rda4aran .&ng*'ngan4&m&nara da,am 4a Ta*n Pa3a% 4&(aga' ,am.'ran 4ra .&rmo*onan.&nndaan &+a3'(an .&n/am.a'an Sra P&m(&r'a*an Ta*nan Pa3aP&ng*a4',an

A/a :a;

Da,am ranga .&m('naan &r*ada. a3'( Pa3a /ang 4am.a' d&ngan (aa4+a /ang &,a* d'&nan &rn/aa 'da m&n/am.a'an SraP&m(&r'a*an% maa &r*ada. a3'( Pa3a /ang (&r4angan d'(&r'anSra T&gran

A/a :6;

M&ng'nga >ng4' Sra P&m(&r'a*an m&r.aan 4arana a3'( Pa3aanara ,a'n n m&,a.oran dan m&m.&ranggng3a+a(an .&ng*'ngan 3m,a* .a3a dan .&m(a/arann/a% maa da,am ranga &4&ragaman dan


24/52

m&m.&rmda* .&ng'4'an 4&ra .&ngadm'n'4ra4'ann/a% (&n dan '4' SraP&m(&r'a*an d'&a.an d&ngan K&.4an M&n&r' K&angan

Sra P&m(&r'a*an Ta*nan Pa3a P&ng*a4',an 4&rang-rangn/am&ma 3m,a* .&r&daran% 3m,a* .&ng*a4',an% 3m,a* P&ng*a4',an K&naPa3a% 3m,a* .a3a /ang &rang% 3m,a* r&d' .a3a% 3m,a* &ranganaa &,&('*an .a3a% 4&ra *ara dan &+a3'(an d' ,ar &g'aan 4a*a aa.&&r3aan (&(a4 (ag' a3'( Pa3a orang .r'(ad'

Un a3'( Pa3a /ang +a3'( m&,aan .&m(an *ar4 d',&nga.'d&ngan ,a.oran &angan (&r.a n&ra5a dan ,a.oran ,a(a rg' 4&ra&&rangan-&&rangan ,a'n /ang d'.&r,an n m&ng*'ng (&4arn/a

P&ng*a4',an K&na Pa3a

Sra P&m(&r'a*an Ma4a Pa3a P&ram(a*an N',a' 4&rang-rangn/am&ma 3m,a* Da4ar P&ng&naan Pa3a% 3m,a* Pa3a K&,aran% 3m,a* Pa3aMa4an /ang da.a d'r&d'an% dan 3m,a* &rangan aa &,&('*an.a3a

Sra P&m(&r'a*an *ar4 d',am.'r' d&ngan &&rangan dan dom&n /angda.a (&r.a anara ,a'n 4ra a4a% 4ra &&rangan &nang .&ra+'nand&ngan .'4a* *ara dan .&ng*a4',an% dom&n /ang (&r&naan d&ngan'm.or aa &4.or dan Sra S&oran Pa3a

A/a :?;

Sra P&m(&r'a*an /ang d'andaangan' (&4&ra ,am.'rann/a ada,a* 4a&4aan /ang m&r.aan n4r &a(4a*an Sra P&m(&r'a*an D&ngand&m''an a.a(',a Sra P&m(&r'a*an d'4am.a'an &a.' 'da aa 'da4&.&n*n/a m&m&n*' &&nan /ang d'*ar4an% maa SraP&m(&r'a*an &r4&( d'angga. 'da d'4am.a'an

A/a :8;

Pada .r'n4'.n/a 4&'a. a3'( Pa3a Pa3a P&ng*a4',an d'+a3'(anm&n/am.a'an Sra P&m(&r'a*an D&ngan .&r'm(angan &=4'&n4' aa.&r'm(angan ,a'nn/a% M&n&r' K&angan da.a m&n&a.an a3'( Pa3aPa3a P&ng*a4',an /ang d'&5a,'an dar' &+a3'(an m&n/am.a'an SraP&m(&r'a*an% m'4a,n/a a3'( Pa3a orang .r'(ad' /ang m&n&r'ma aam&m.&ro,&* .&ng*a4',an d' (a+a* P&ng*a4',an T'da K&na Pa3a namnar&na &.&n'ngan &r&n d'+a3'(an m&m','' Nomor Poo a3'( Pa3a

Anga

Pa4a,

A/a :1;

!. 3&,a4

A/a :2;

!. 3&,a4

A/a :;

!. 3&,a4

A/a :;

!. 3&,a4

A/a :;

Taa 5ara .&n&r'maan dan .&ngo,a*an Sra P&m(&r'a*an m&ma *a,-*a,m&ng&na' anara ,a'n .&n&,''an &,&nga.an% .&m(&r'an anda &r'ma%

.&ng&,om.oan Sra P&m(&r'a*an L&('* Ba/ar% Krang Ba/ar dan N'*',%

.ro4&dr .&r&aman dan 'nda ,an3 .&ng&,o,aann/a% /ang d'ar d&nganK&.4an M&n&r' K&angan

Anga 6


25/52

Pa4a, 6

A/a :1;

!. 3&,a4

A/a :2;

Da,am ranga .&n'ngaan .&,a/anan &.ada a3'( Pa3a dan 4&3a,and&ngan .&r&m(angan &no,og' 'n>orma4'% maa .&r, 5ara ,a'n (ag' a3'(Pa3a n m&m&n*' &+a3'(an m&n/am.a'an Sra P&m(&r'a*ann/a4&,a'n m&,a,' Kanor Po4 4&5ara &r5aa O,&* ar&na '% 5ara ,a'n .&r,d'ar d&ngan K&.4an D'r&r "&nd&ra, Pa3a

A/a :;

Tanda (' dan angga, .&ng'r'man .&n/am.a'an Sra P&m(&r'a*anm&,a,' Kanor Po4 m&r.aan (' .&n&r'maan% 4&.an3ang SraP&m(&r'a*an d'ma4d &,a* ,&nga. /a' m&m&n*' .&r4/araan4&(aga'mana d'ma4d da,am Pa4a, a/a :1;% a/a :1a;% dan a/a :6;

Anga ?

Pa4a, ?

A/a :1;

Un &.&n'ngan &r'( adm'n'4ra4' .&r.a3aan dan n m&n3agad'4'.,'n a3'( Pa3a% (ag' a3'( Pa3a /ang da,am (aa4 +a /angd'&nan 'da m&n/am.a'an Sra P&m(&r'a*an% maa d'&naan4an4' adm'n'4ra4' (&r.a d&nda 4&(&4ar R.0000%00 :,'ma .,* r'(r.'a*; n Sra P&m(&r'a*an Ma4a dan 4&(&4ar R.100000%00:4&ra4 r'( r.'a*; n Sra P&m(&r'a*an Ta*nan

A/a :2;

M&n&r' K&angan (&r+&nang m&n&a.an a3'( Pa3a &r&n n 'dad'&naan 4an4' adm'n'4ra4' (&r.a d&nda 4&(aga'mana d'ma4d da,ama/a :1;% m'4a,n/a a3'( Pa3a Non E>&'> dan a3'( Pa3a orang .r'(ad'/ang .&ng*a4',an n&on/a d' (a+a* 3m,a* P&ng*a4',an T'da K&na Pa3a

Anga 8

Pa4a, 8

A/a :1;

T&r*ada. &&,'ran da,am .&ng'4'an Sra P&m(&r'a*an /ang d'(a o,&*a3'( Pa3a% ma4'* &r(a (ag'n/a *a n m&,aan .&m(&,an aa4&maan 4&nd'r' da,am 3anga +a 2 :da; a*n 4&4da* (&ra*'rn/aMa4a Pa3a% Bag'an Ta*n Pa3a aa Ta*n Pa3a% d&ngan 4/ara D'r&r "&nd&ra, Pa3a (&,m m,a' m&,aan 'ndaan .&m&r'4aan #angd'ma4d d&ngan m,a' m&,aan 'ndaan .&m&r'4aan ada,a* .ada 4aa

Sra P&m(&r'a*an P&m&r'4aan Pa3a d'4am.a'an &.ada a3'( Pa3a%aa +a',% aa a4a% aa .&ga+a'% aa d'&r'ma o,&* anggoa &,arga/ang &,a* d&+a4a dar' a3'( Pa3a

P&n&a.an (aa4 +a .&m(&,an &r4&(% d' 4a .'*a d'.andang 5.+a (ag' a3'( Pa3a n m&n&,'' dan m&m(&,an SraP&m(&r'a*ann/a a.a(',a &rda.a &4a,a*an% d' ,a'n .'*a ma4'* &r4&d'a5. +a (ag' D'r&r "&nd&ra, Pa3a n m&m(&r'an .&,a/anan danm&,aan .&nga+a4an &r*ada. .&m(&,an /ang d',aan a3'( Pa3a4&(&,m (aa4 +a da,+ar4a &r,am.a'

A/a :2;

D&ngan adan/a .&m(&,an Sra P&m(&r'a*an aa4 &maan 4&nd'r'm&m(a+a a'(a .&ng*'ngan 3m,a* .a3a /ang &rang dan 3m,a*.&ng*'ngan .&m(a/aran .a3a m&n3ad' (&r(a* dar' 3m,a* 4&m,a

Aa4 &rangan .&m(a/aran .a3a 4&(aga' a'(a .&m(&,an &r4&(


26/52


27/52

2006 d'&r('an K&.4an K&(&raan /ang m&n&a.an rg' =4a,PT A a*n 2002 m&n3ad' R.110000000%00

PT A m&n/am.a'an Sra P&m(&r'a*an Ta*nan Pa3a P&ng*a4',ana*n 200 .ada angga, 26 Mar& 200 /ang m&n/aaan)

P&ng*a4',an N&o 4&(&4ar R.200000000%00

Kom.&n4a4' &rg'an (&rda4aran Sra P&m(&r'a*an

Ta*nan Pa3a P&ng*a4',an a*n 2002 R.100000000%00

----------------------

P&ng*a4',an K&na Pa3a R.100000000%00

Tangga, 21 NoF&m(&r 2006 Sra P&m(&r'a*an Ta*nan Pa3aP&ng*a4',an a*n 200 &r4&( d',aan .&m(&,an m&nrPa4a, 8 a/a :6;% 4&*'ngga m&n3ad')

P&ng*a4',an N&o 4&(&4ar R.200000000%00

Rg' m&nr K&.4an K&(&raanR.110000000%00

-----------------------

P&ng*a4',an K&na Pa3a R. 90000000%00

( PT B m&n/am.a'an Sra P&m(&r'a*an Ta*nan Pa3a P&ng*a4',ana*n 2002 .ada angga, 1 Mar& 200 /ang m&n/aaan rg' =4a,%&a.' 'da ,&('* (a/ar% 4&(&4ar R.10000000%00

Aa4 Sra P&m(&r'a*an &r4&( d',aan .&m&r'4aan% dan .adaangga, 16 "anar' 2006 d'&r('an 4ra &&a.an .a3a /angm&n/aaan rg' =4a, 4&(&4ar R.100000000%00

Aa4 4ra &&a.an .a3a &r4&( a3'( Pa3a m&nga3an

&(&raan .ada angga, 16 Mar& 2006Pada angga, 10 NoF&m(&r 2006 d'&r('an Sra K&.4anK&(&raan /ang m&no,a &(&raan a3'( Pa3a

T&r*ada. K&.4an K&(&raan &r4&( a3'( Pa3a m&nga3an(and'ng .ada angga, 22 D&4&m(&r 2006 Pada angga, 18 M&' 200?d'&r('an P4an Band'ng /ang m&nam(a* rg' a3'( Pa3am&n3ad' R.160000000%00

PT B m&n/am.a'an Sra P&m(&r'a*an Ta*nan Pa3a P&ng*a4',ana*n 200 .ada angga, 26 Mar& 200 /ang m&n/aaan)

P&ng*a4',an N&o 4&(&4ar R.20000000%00

Kom.&n4a4' &rg'an m&nr Sra P&m(&r'a*an

Ta*nan Pa3a P&ng*a4',an a*n 2002 R.10000000%00

------------------------ :-;

P&ng*a4',an K&na Pa3a R.100000000%00

Tangga, 21 ",' 200? Sra P&m(&r'a*an Ta*nan Pa3a P&ng*a4',ana*n 200 &r4&( d',aan .&m(&,an m&nr Pa4a, 8 a/a :6;%4&*'ngga m&n3ad')

P&ng*a4',an N&o 4&(&4ar R.20000000%00

Rg' m&nr P4an Band'ng R.160000000%00

------------------------ :-;


28/52

P&ng*a4',an K&na Pa3a R. 90000000%00

Anga 9

Pa4a, 9

A/a :1;

Baa4 +a .&m(a/aran dan .&n/&oran .a3a /ang &rang n 4a4aa aa Ma4a Pa3a d'&a.an o,&* M&n&r' K&angan d&ngan (aa4 +a'da m&,&+a' 1 :,'ma (&,a4; *ar' 4&&,a* 4aa &rangn/a .a3a aa

Ma4a Pa3a (&ra*'r K&&r,am(aan da,am .&m(a/aran dan .&n/&oran&r4&( (&ra'(a d'&naann/a 4an4' adm'n'4ra4' 4&4a' &&nan /ang(&r,a

A/a :2;

A.a(',a .ada +a .&ng'4'an Sra P&m(&r'a*an Ta*nan Pa3aP&ng*a4',an &rn/aa ma4'* &rda.a &rangan .&m(a/aran .a3a /ang&rang% maa &rangan .&m(a/aran .a3a &r4&( *ar4 d'(a/ar ,na4.a,'ng ,am(a angga, da .,* ,'ma (,an &'ga 4&&,a* Ta*n Pa3a aaBag'an Ta*n Pa3a (&ra*'r 4&(&,m Sra P&m(&r'a*an Ta*nan Pa3aP&ng*a4',an ' d'4am.a'an

M'4a,n/a Sra P&m(&r'a*an Ta*nan Pa3a P&ng*a4',an *ar4d'4am.a'an .ada angga, 1 Mar&% &rangan .&m(a/aran .a3a /ang&rang aa 4&oran a*'r *ar4 4da* d',na4' .a,'ng ,am(a angga, 2Mar&% 4&(&,m Sra P&m(&r'a*an Ta*nan Pa3a P&ng*a4',and'4am.a'an

A/a :2a;

A/a 'n' m&ngar .&ng&naan (nga aa4 &&r,am(aan .&m(a/aran aa.&n/&oran .a3a Un 3&,a4n/a 5ara .&ng*'ngan (nga &r4&(d'(&r'an 5ono* 4&(aga' (&r')

- Ang4ran ma4a Pa3a P&ng*a4',an Pa4a, 2 Ta*n 2002 4&3m,a*

R.10000000%00 4&(,an

- Ang4ran Ma4a Pa3a M&' Ta*n 2002 d'(a/ar angga, 18 "n' 2002dan d',a.oran angga, 19 "n' 2002

- Tangga, 1 ",' 2002 d'&r('an Sra Tag'*an Pa3a

- San4' (nga da,am Sra Tag'*an Pa3a d'*'ng 1 :4a; (,an 1 2 R.10000000%00 R.200000%00

A/a :;

!. 3&,a4

A/a :;Aa4 .&rmo*onan a3'( Pa3a% D'r&r "&nd&ra, Pa3a da.a m&m(&r'an.&r4&3an n m&ngang4r aa m&nnda .&m(a/aran .a3a /ang&rang &rma4 &rangan .&m(a/aran Pa3a P&ng*a4',an /ang ma4'**ar4 d'(a/ar da,am Sra P&m(&r'a*an Ta*nan Pa3a P&ng*a4',an%m&4'.n angga, 3a* &m.o .&m(a/aran &,a* d'&nan

K&,onggaran &r4&( d'(&r'an d&ngan *a'-*a' n .a,'ng ,ama 12 :da(&,a4; (,an dan &r(aa4 &.ada a3'( Pa3a /ang (&nar-(&nar 4&dangm&nga,am' &4,'an ,''d'a4

Anga 10

Pa4a, 10

A/a :1;

D'r&ora "&nd&ra, Pa3a 'da d'.&r(o,&*an m&n&r'ma 4&oran .a3a dar'


29/52

a3'( Pa3a S&ma .&n/&oran .a3a-.a3a n&gara% *ar4 d'4&oran & a4n&gara m&,a,' &m.a-&m.a .&m(a/aran /ang d'&a.an o,&* M&n&r'K&angan% 4&.&r' Kanor Po4 dan aa (an (adan 4a*a m',' N&gara aa(an (adan 4a*a m',' Da&ra* aa &m.a .&m(a/aran ,a'n /angd'&a.an o,&* M&n&r' K&angan

D&ngan 4a*a m&m.&r,a4 &m.a .&m(a/aran .a3a /ang mda*d'3anga o,&* a3'( Pa3a% d'ma4dan n m&m.&rmda* a3'( Pa3ada,am m&m&n*' &+a3'(ann/a 4&a,'g4 m&ng*'ndaran adan/a ra4a&&ngganan da,am m&,a4anaan .&m(a/aran .a3a

A/a :2;

D&ngan adan/a .&n&nan aa 5ara .&m(a/aran .a3a% .&n/&oran .a3a%dan .&,a.orann/a /ang d'ar d&ngan K&.4an M&n&r' K&angand&m''an 3ga m&ng&na' aa 5ara m&ngang4r dan m&nnda .&m(a/aran.a3a% d'*ara.an aan da.a m&m.&rmda* .&,a4anaan .&m(a/aran.a3a dan adm'n'4ra4'n/a

Anga 11

Pa4a, 11

A/a :1;

"'a 4&&,a* d'adaan .&ng*'ngan 3m,a* .a3a /ang 4&(&narn/a &rang

d&ngan 3m,a* r&d' .a3a m&nn3an 3m,a* 4&,'4'* ,&('* :3m,a* r&d'.a3a ,&('* (&4ar dar' 3m,a* .a3a /ang &rang; aa &,a* d',aan.&m(a/aran .a3a /ang 'da 4&*ar4n/a &rang% a3'( Pa3a (&r*an m&m'na &m(a,' &,&('*an .&m(a/aran .a3a% d&ngan 5aaan a3'(Pa3a &r4&( 'da m&m.n/a' ang .a3a

Da,am *a, a3'( Pa3a ma4'* m&m.n/a' ang .a3a /ang m&,'.' 4&ma 3&n'4 .a3a (a' d' .4a ma.n 5a(ang-5a(angn/a% &,&('*an .&m(a/aran&r4&( *ar4 d'.&r*'ngan ,&('* da*, d&ngan ang .a3a &r4&( dan(',amana ma4'* &rda.a 4'4a ,&('*% (ar da.a d'&m(a,'an &.ada a3'(Pa3a

A/a :2;

Un m&n3am'n adan/a &.a4'an *m (ag' a3'( Pa3a dan m&n3am'n&&r'(an adm'n'4ra4'% (aa4 +a .&ng&m(a,'an o,&* D'r&r "&nd&ra,Pa3a d'&a.an .a,'ng ,ama 1 :4a; (,an)

a n Sra K&&a.an Pa3a L&('* Ba/ar 4&(aga'mana d'ma4dda,am Pa4a, 1?% d'*'ng 4&3a angga, d'&r'man/a .&rmo*onan&r,'4 &nang .&ng&m(a,'an &,&('*an .&m(a/aran .a3a7

( n Sra K&&a.an Pa3a L&('* Ba/ar 4&(aga'mana d'ma4dda,am Pa4a, 1?B% d'*'ng 4&3a angga, .&n&r('an7

5 n Sra K&.4an P&ng&m(a,'an P&nda*,an K&,&('*an Pa3a4&(aga'mana d'ma4d da,am Pa4a, 1?!% d'*'ng 4&3a angga,.&n&r('an7

4am.a' d&ngan 4aa Sra P&r'na* M&m(a/ar K&,&('*an Pa3a d'&r('an

A/a :;

Un &r5'.an/a &4&'m(angan *a dan &+a3'(an (ag' a3'( Pa3ad&ngan &5&.aan .&,a/anan o,&* D'r&ora "&nd&ra, Pa3a% a/a 'n'm&n&nan (a*+a aa4 4&'a. &,am(aan da,am .&ng&m(a,'an &,&('*an.&m(a/aran .a3a dar' 3anga +a 4&.&r' &r4&( da,am a/a :2;%&.ada a3'( Pa3a /ang (&r4angan d'(&r'an 'm(a,an o,&* P&m&r'na*

(&r.a (nga 4&(&4ar 2 :da .&r4&n; 4&(,an d'*'ng 4&3a (&ra*'rn/a 3anga +a 1 :4a; (,an 4am.a' d&ngan 4aa d',aan .&m(a/aran%/a' 4aa Sra P&r'na* M&m(a/ar K&,&('*an Pa3a d'&r('an

A/a :;


30/52

!. 3&,a4

Anga 12

Pa4a, 12

A/a :1;

Pada .r'n4'.n/a .a3a &rang .ada 4aa 'm(,n/a o(3& .a3a /ang da.ad'&naan .a3a% namn n &.&n'ngan adm'n'4ra4' .&r.a3aan 4aa&rangn/a .a3a &r4&( ada,a*)

a .ada 4a 4aa% n Pa3a P&ng*a4',an /ang d'.oong o,&* .'*a

&'ga7( .ada a*'r ma4a% n Pa3a P&ng*a4',an ar/a+an /ang d'.oong

o,&* .&m(&r' &r3a% aa /ang d'.ng o,&* .'*a ,a'n aa4 &g'aan4a*a% aa o,&* P&ng4a*a K&na Pa3a aa4 .&mngan Pa3aP&ram(a*an N',a' Barang dan "a4a dan Pa3a P&n3a,an Aa4 BarangM&+a*7

5 .ada a*'r Ta*n Pa3a% n Pa3a P&ng*a4',an

"m,a* .a3a &rang /ang &,a* d'.oong% d'.ng% aa.n /ang *ar4d'(a/ar 4&nd'r' o,&* a3'( Pa3a 4&&,a* '(a 4aa aa ma4a .&,na4an.&m(a/aran 4&(aga'mana d'&nan da,am Pa4a, 9 dan Pa4a, 10 a/a :2;%

o,&* a3'( Pa3a *ar4 d'4&oran & a4 n&gara m&,a,' Kanor Po4 dan aa(an (adan 4a*a m',' N&gara aa (an (adan 4a*a m',' Da&ra* aa&m.a .&m(a/aran ,a'n /ang d'&a.an o,&* M&n&r' K&angan

B&rda4aran Undang-ndang 'n' D'r&ora "&nd&ra, Pa3a 'da (&r&+a3'(ann m&n&r('an 4ra &&a.an .a3a aa4 4&ma Sra P&m(&r'a*an/ang d'4am.a'an a3'( Pa3a P&n&r('an 4a 4ra &&a.an .a3a*an/a &r(aa4 .ada a3'( Pa3a &r&n /ang d'4&(a(an o,&*&'da(&naran da,am .&ng'4'an Sra P&m(&r'a*an aa ar&nad'&mann/a daa =4a, /ang 'da d',a.oran o,&* a3'( Pa3a

A/a :2;

D&ngan &&nan 'n' d'ma4dan% (a*+a a3'( Pa3a /ang &,a*m&ng*'ng dan m&m(a/ar (&4arn/a .a3a /ang &rang 4&5ara (&nar(&rda4aran &&nan .&raran .&rndang-ndangan .&r.a3aan% 4&ram&,a.oran da,am Sra P&m(&r'a*an% &.adan/a 'da .&r, d'(&r'an4ra &&a.an .a3a aa.n 4ra &.4an dar' adm'n'4ra4' .&r.a3aan

A/a :;

A.a(',a d'&a*' &md'an% (&rda4aran *a4', .&m&r'4aan aa(&rda4aran &&rangan ,a'n% (a*+a .a3a /ang d'*'ng dan d',a.oranda,am Sra P&m(&r'a*an /ang (&r4angan 'da (&nar% m'4a,n/a.&m(&(anan ('a/a &rn/aa m&,&('*' /ang 4&(&narn/a% maa D'r&r

"&nd&ra, Pa3a m&n&a.an (&4arn/a .a3a /ang &rang 4&(aga'manam&4'n/a m&nr &&nan .&raran .&rndang-ndangan .&r.a3aan

Anga 1

Pa4a, 1

A/a :1;

!. 3&,a4

A/a :2;

Sra Tag'*an Pa3a m&nr a/a 'n' d'.&r4amaan &aan *mn/ad&ngan 4ra &&a.an .a3a% 4&*'ngga da,am *a, .&nag'*ann/a da.a 3ga

d',aan d&ngan Sra Pa4a

A/a :;

A/a 'n' m&ngar .&ng&naan 4an4' adm'n'4ra4' (&r.a (nga aa4 Sra


31/52

Tag'*an Pa3a /ang d'&r('an ar&na)

- .&n&,''an Sra P&m(&r'a*an /ang m&ng*a4',an .a3a rangd'(a/ar ar&na &rda.a 4a,a* ,'4 dan aa 4a,a* *'ng7

- Pa3a P&ng*a4',an da,am a*n (&r3a,an 'da aa rang d'(a/ar

Un 3&,a4n/a 5ara .&ng*'ngann/a d'(&r'an 5ono* 4&(aga' (&r')

1 Ha4', .&n&,''an Sra P&m(&r'a*an

Sra P&m(&r'a*an Ta*nan Pa3a P&ng*a4',an a*n 2002 /angd'4am.a'an .ada angga, 1 Mar& 200 4&&,a* d',aan

.&n&,''an &rn/aa &rda.a 4a,a* *'ng /ang m&n/&(a(an Pa3aP&ng*a4',an rang (a/ar 4&(&4ar R.1000000%00 Aa4 &ranganPa3a P&ng*a4',an &r4&( d'&r('an Sra Tag'*an Pa3a .adaangga, 1 "n' 200 d&ngan .&ng*'ngan 4&(aga' (&r')

- K&rangan (a/ar Pa3a P&ng*a4',an R.1000000%00

- Bnga 2 R.1000000%00 R. 60000%00

------------------ :I;

- "m,a* /ang *ar4 d'(a/ar R.1060000%00

2 Pa3a P&ng*a4',an da,am a*n (&r3a,an 'da aa rang d'(a/ar)

Pa3a P&ng*a4',an Pa4a, 2 a*n 2002 4&'a. (,an 4&(&4arR.100000000%00 3a* &m.o m'4a,n/a 'a. angga, 1 B,an "n'2002% d'(a/ar &.a +a 4&(&4ar R.0000000%00

Aa4 &rangan Pa3a P&ng*a4',an Pa4a, 2 &r4&( d'&r('anSra Tag'*an Pa3a .ada angga, 18 S&.&m(&r 2002 d&ngan.&ng*'ngan 4&(aga' (&r')

- K&rangan (a/ar Pa3a P&ng*a4',an Pa4a, 2

(,an "n' 2002 R.60000000%00

- Bnga 2 R.60000000%00 R. 600000%00

-------------------:I;

- "m,a* /ang *ar4 d'(a/ar R.6600000%00

A/a :;

A.a(',a P&ng4a*a K&na Pa3a 'da m&,a.oran &g'aan 4a*an/a nd'*an 4&(aga' P&ng4a*a K&na Pa3a% maa 'a &,a* m&,anggar&+a3'(ann/a d&ngan ''ad 'da (a' dan m&,a,a'an &.&r5a/aan /ang

&,a* d'(&r'an &.adan/a O,&* ar&na ' 4&,a'n *ar4 m&n/&or .a3a&rang d&ngan 'da d'.&r&nanan m&m.&r*'ngan Pa3a Ma4an%P&ng4a*a K&na Pa3a 3ga d'&naan 4an4' adm'n'4ra4' (&r.a d&nda4&(&4ar 2 :da .&r4&n; dar' Da4ar P&ng&naan Pa3a /ang 'm(, 4&(&,mP&ng4a*a d'*an 4&(aga' P&ng4a*a K&na Pa3a D' 4am.'ng '(&rda4aran &&nan .&raran .&rndang-ndangan .&r.a3aand'&a.an (a*+a Car Pa3a *an/a (o,&* d'(a o,&* P&ng4a*a K&naPa3a Larangan m&m(a Car Pa3a o,&* (an P&ng4a*a K&na Pa3ad'ma4dan n m&,'ndng' .&m(&,' dar' .&mngan .a3a /ang 'da4&m&4'n/a% dan o,&* ar&na ' &r*ada.n/a d'&naan 4an4' (&r.ad&nda adm'n'4ra4' D&m''an .,a &r*ada. P&ng4a*a K&na Pa3a /ang+a3'( m&m(a Car Pa3a &a.' 'da m&,a4anaan% 'da 4&,&nga.n/am&ng'4' Car Pa3a% aa m&m(a Car Pa3a &a.' 'da &.a +a%d'&naan 4an4' /ang 4ama

Anga 1


32/52

Pa4a, 1

A/a :1;

Un m&nam.ng &mng'nan &r3ad'n/a 4a Sra K&&a.an Pa3aKrang Ba/ar /ang &rn/aa &,a* d'&a.an ,&('* r&nda* aa &,a*d',aan .&ng&m(a,'an .a3a /ang 'da 4&*ar4n/a 4&(aga'mana &,a*d'&a.an da,am Sra K&&a.an Pa3a L&('* Ba/ar% aa .a3a /ang&rang da,am 4a Sra K&&a.an Pa3a N'*', d'&a.an ,&('* r&nda*%D'r&r "&nd&ra, Pa3a (&r+&nang n m&n&r('an Sra K&&a.an Pa3aKrang Ba/ar Tam(a*an da,am 3anga +a 10 :4&.,*; a*n 4&4da*4aa &rangn/a .a3a% (&ra*'rn/a Ma4a Pa3a% Bag'an Ta*n Pa3a aa

Ta*n Pa3a

Sra K&&a.an Pa3a Krang Ba/ar Tam(a*an m&r.aan or&4' aa4&&a.an .a3a 4&(&,mn/a Sra K&&a.an Pa3a Krang Ba/ar Tam(a*an(ar d'&r('an a.a(',a &,a* .&rna* d'&r('an &&a.an .a3a D&ngan.&raaan ,a'n Sra K&&a.an Pa3a Krang Ba/ar Tam(a*an 'da aanmng'n d'&r('an 4&(&,m d'da*,' d&ngan .&n&r('an &&a.an .a3aP&n&r('an Sra K&&a.an Pa3a Krang Ba/ar Tam(a*an d',aan d&ngan4/ara adan/a daa (ar :noFm; dan aa daa /ang 4&m,a (&,m&rnga. /ang m&n/&(a(an .&nam(a*an .a3a /ang &rang da,am4ra &&a.an .a3a 4&(&,mn/a S&3a,an d&ngan ' maa 4&&,a* SraK&&a.an Pa3a L&('* Ba/ar d'&r('an 4&(aga' a'(a &,a* ,&+a +a 12

:da (&,a4; (,an 4&(aga'mana d'ma4d da,am Pa4a, 1?B% Sra K&&a.anPa3a Krang Ba/ar Tam(a*an d'&r('an *an/a da,am *a, d'&man daa(ar dan aa daa /ang 4&m,a (&,m &rnga. Da,am *a, ma4'*d'&man ,ag' daa /ang 4&m,a (&,m &rnga. .ada 4aa d'&r('ann/aSra K&&a.an Pa3a Krang Ba/ar Tam(a*an% dan aa daa (ar /angd'&a*' &md'an o,&* D'r&r "&nd&ra, Pa3a% Sra K&&a.an Pa3aKrang Ba/ar Tam(a*an ma4'* da.a d'&r('an ,ag'

#ang d'ma4d d&ngan daa (ar ada,a* daa aa &&rangan m&ng&na'4&ga,a 4&4a /ang d'.&r,an n m&ng*'ng (&4arn/a 3m,a* .a3a/ang &rang /ang o,&* a3'( Pa3a (&,m d'(&r'a*an .ada +a.&n&a.an 4&m,a% (a' da,am Sra P&m(&r'a*an dan ,am.'ran-,am.'rann/a ma.n da,am .&m(an .&r4a*aan /ang d'4&ra*an .ada+a .&m&r'4aan S&dangan /ang d'ma4d d&ngan daa /ang 4&m,a(&,m &rnga. ada,a* daa aa &&rangan ,a'n m&ng&na' 4&ga,a 4&4a/ang d'.&r,an n m&ng*'ng (&4arn/a 3m,a* .a3a /ang &rang%/ang)

a 'da d'nga.an o,&* a3'( Pa3a da,am Sra P&m(&r'a*an(&4&ra ,am.'rann/a :&rma4 ,a.oran &angan;7 dan aa

( .ada +a .&m&r'4aan n .&n&a.an 4&m,a a3'( Pa3a 'dam&ngnga.an daa dan aa m&m(&r'an &&rangan ,a'n 4&5ara(&nar% ,&nga.% dan &r'n5' 4&*'ngga 'da m&mng'nan =44

da.a m&n&ra.an &&nan .&raran .&rndang-ndangan.&r.a3aan d&ngan (&nar da,am m&ng*'ng 3m,a* .a3a /ang&rang

a,a.n a3'( Pa3a &,a* m&m(&r'a*an da,am SraP&m(&r'a*an aa m&ngnga.an .ada +a .&m&r'4aan% aan&a.' a.a(',a m&m(&r'a*ann/a aa m&ngnga.ann/a d&ngan5ara 4&d&m''an r.a 4&*'ngga m&m(a =44 'da mng'nm&ng*'ng (&4arn/a 3m,a* .a3a /ang &rang 4&5ara (&nar4&*'ngga 3m,a* .a3a /ang &rang d'&a.an rang dar' /ang4&*ar4n/a% maa *a, &r4&( &rma4 da,am .&ng&r'an daa /ang4&m,a (&,m &rnga.% m'4a,n/a)

1 Da,am Sra P&m(&r'a*an dan aa ,a.oran &angan&r,'4 adan/a ('a/a ',an R.10000000%00 4&dangan4&4ngg*n/a ('a/a &r4&( &rd'r' dar' R.000000%00('a/a ',an d' m&d'a ma4a dan R.000000%00 4'4an/a ada,a*


33/52

4m(angan aa *ad'a*

A.a(',a .ada 4aa .&n&a.an 4&m,a a3'( Pa3a 'dam&ngnga.an .&r'n5'an &r4&( 4&*'ngga =44 'dam&,aan or&4' aa4 .&ng&,aran (&r.a 4m(angan aa*ad'a*% 4&*'ngga .a3a /ang &rang 'da da.a d'*'ng4&5ara (&nar% maa daa m&ng&na' .&ng&,aran (&r.a4m(angan aa *ad'a* &r4&( ada,a* &rgo,ong daa /ang4&m,a (&,m &rnga.

2 Da,am Sra P&m(&r'a*an dan aa ,a.oran &angand'4&(an .&ng&,om.oan *ara &a. /ang d'44an an.a

d'4&ra' d&ngan .&r'n5'an *ara .ada 4&'a. &,om.o /angd'ma4d% d&m''an .,a .ada 4aa .&m&r'4aan n.&n&a.an 4&m,a a3'( Pa3a 'da m&ngnga.an.&r'n5'an &r4&(% 4&*'ngga =44 'da da.a m&n&,''&(&naran .&ng&,om.oan d'ma4d

Da,am .&ng&,om.oan &r4&( 4&4ngg*n/a &rda.a&4a,a*an% m'4a,n/a *ara /ang 4&*ar4n/a &rma4 da,am&,om.o *ara (&r+3d (an (angnan &,om.o namnd'&,om.oan & da,am &,om.o 2

O,&* ar&na .ada 4aa .&n&a.an 4&m,a a3'( Pa3a 'da

m&ngnga.an .&r'n5'an /ang d'ma4d maa 'dad',aan or&4' aa4 &4a,a*an .&ng&,om.oan *ara&r4&(% dan 4&(aga' a'(an/a .a3a /ang &rang 'dada.a d'*'ng 4&5ara (&nar A.a(',a &md'an d'&a*'adan/a &4a,a*an% maa daa .&ng&,om.oan *ara &r4&(ada,a* daa /ang 4&m,a (&,m &rnga.

P&ng4a*a K&na Pa3a m&,aan .&m(&,'an 4&3m,a* (arangdar' P&ng4a*a K&na Pa3a ,a'n dan aa4 .&m(&,'an &r4&(o,&* P&ng4a*a K&na Pa3a .&n3a, d'&r('an Car Pa3aBarang-(arang &r4&( 4&(ag'an d'gnaan n &g'aan/ang m&m.n/a' *(ngan ,ang4ng d&ngan &g'aan

4a*an/a dan 4&(ag'an /ang ,a'n 'da m&m.n/a' *(ngan,ang4ng S&,r* Car Pa3a &r4&( d'r&d'an 4&(aga'Pa3a Ma4an o,&* P&ng4a*a K&na Pa3a .&m(&,'

A.a(',a .ada 4aa .&n&a.an 4&m,a P&ng4a*a K&na Pa3a'da m&ngnga.an .&r'n5'an .&nggnaan (arang &r4&(d&ngan (&nar 4&*'ngga 'da d',aan or&4' aa4.&ngr&d'an Pa3a Ma4an &r4&(% dan 4&(aga' a'(an/aPa3a P&ram(a*an N',a' /ang &rang 'da da.a d'*'ng4&5ara (&nar% maa a.a(',a &md'an d'&a*' adan/a daaaa &&rangan &nang &4a,a*an m&ngr&d'an Pa3aMa4an /ang 'da m&m.n/a' *(ngan ,ang4ng d&ngan

&g'aan 4a*a d'ma4d% daa aa &&rangan &r4&(m&r.aan daa /ang 4&m,a (&,m &rnga.

A/a :2;

Da,am *a, 4&&,a* d'&r('an &&a.an .a3a &rn/aa ma4'* d'&mandaa (ar dan aa daa /ang (&,m &rnga. /ang (&,m d'.&r*'ngan4&(aga' da4ar .&n&a.an &r4&(% maa aa4 .a3a /ang rang d'(a/ard'ag'* d&ngan Sra K&&a.an Pa3a Krang Ba/ar Tam(a*an d'am(a*4an4' adm'n'4ra4' (&r.a &na'an 4&(&4ar 100 :4&ra4 .&r4&n; dar'.a3a /ang rang d'(a/ar

A/a :;

!. 3&,a4

A/a :;

Da,am *a, a3'( Pa3a d'.'dana ar&na m&,aan 'nda .'dana d' ('dang


34/52

.&r.a3aan (&rda4aran .4an P&ngad',an /ang &,a* m&m.&ro,&*&aan *m &a.% Sra K&&a.an Pa3a Krang Ba/ar Tam(a*an &a.da.a d'&r('an% d'am(a* 4an4' adm'n'4ra4' (&r.a (nga 4&(&4ar 8:&m.a .,* d&,a.an .&r4&n; dar' 3m,a* .a3a /ang 'da aa rangd'(a/ar% m&4'.n 3anga +a 4&.,* a*n 4&(aga'mana d'&nanda,am a/a :1; d',am.a'

Anga 1

Pa4a, 16

A/a :1;

P&m(&,an &&a.an .a3a m&nr a/a 'n' d',a4anaan da,am rangam&n3a,anan ga4 .&m&r'na*an /ang (a'% 4&*'ngga a.a(',a &rda.a&4a,a*an aa &&,'ran /ang (&r4'>a man4'a+' da,am 4a &&a.an.a3a .&r, d'(&,an 4&(aga'mana m&4'n/a S'>a &4a,a*an aa&&,'ran &r4&( 'da m&ngandng .&r4&ng&aan anara =44 d&ngana3'( Pa3a

A.a(',a &4a,a*an aa &&,'ran d'&man (a' o,&* =44 aa(&rda4aran .&rmo*onan a3'( Pa3a maa &4a,a*an aa &&,'ran&r4&( *ar4 d'(&,an #ang da.a d'(&,an ar&na &4a,a*an aa&&,'ran ada,a*)

- 4ra &&a.an .a3a% anara ,a'n Sra K&&a.an Pa3a KrangBa/ar% Sra K&&a.an Pa3a Krang Ba/ar Tam(a*an% SraK&&a.an Pa3a L&('* Ba/ar% dan Sra K&&a.an Pa3a N'*',7

- Sra Tag'*an Pa3a7

- Sra K&.4an P&ng&m(a,'an P&nda*,an K&,&('*an Pa3a7

- Sra K&.4an K&(&raan7

- Sra K&.4an P&ngrangan aa P&ng*a.4an San4'Adm'n'4ra4'7

- Sra K&.4an P&ngrangan aa P&m(aa,an K&&a.an Pa3a /ang

'da (&nar

Rang ,'ng. .&m(&,an /ang d'ar da,am a/a 'n' &r(aa4 .ada&4a,a*an aa &&,'ran 4&(aga' a'(a dar')

a K&4a,a*an ,'4% /a' anara ,a'n &4a,a*an /ang da.a (&r.a nama%a,ama% Nomor Poo a3'( Pa3a% nomor 4ra &&a.an .a3a% "&n'4Pa3a% Ma4a aa Ta*n Pa3a% dan angga, 3a* &m.o7

( K&4a,a*an *'ng /a' &4a,a*an /ang (&ra4a, dar' .&n3m,a*an danaa .&ngrangan dan aa .&ra,'an dan aa .&m(ag'an 4a(',angan7

5 K&&,'ran da,am .&n&ra.an &&nan &r&n da,am .&raran.&rndang-ndangan .&r.a3aan% /a' &&,'ran da,am .&n&ra.anar'>% &&,'ran .&n&ra.an .&r4&na4& Norma P&ng*'nganP&ng*a4',an N&o% &&,'ran .&n&ra.an 4an4' adm'n'4ra4'%&&,'ran P&ng*a4',an T'da K&na Pa3a% &&,'ran .&ng*'nganPa3a P&ng*a4',an da,am a*n (&r3a,an% dan &&,'ran da,am.&ngr&d'an

P&ng&r'an m&m(&,an da,am a/a 'n' da.a (&rar' m&nam(a* aam&ngrangan aa m&ng*a.4an% &rganng .ada 4'>a &4a,a*an dan&&,'rann/a

A.a(',a ma4'* &rda.a &4a,a*an ,'4% &4a,a*an *'ng% dan aa

&&,'ran da,am .&n&ra.an &&nan .&raran .&rndang-ndangan.&r.a3aan da,am Sra K&.4an P&m(&,an &r4&(% a3'( Pa3a da.am&nga3an ,ag' .&rmo*onan .&m(&,an &.ada D'r&r "&nd&ra, Pa3a%aa D'r&r "&nd&ra, Pa3a da.a m&,aan .&m(&,an ,ag' ar&na 3a(aan


35/52

A/a :2;

Gna m&m(&r'an &.a4'an *m% &r*ada. .&rmo*onan .&m(&,an/ang d'a3an o,&* a3'( Pa3a *ar4 d'.4an da,am (aa4 +a 12 :da(&,a4; (,an 4&3a .&rmo*onan d'&r'ma

A/a :;

Da,am *a, (aa4 +a 12 :da (&,a4; (,an &r,&+a' dan D'r&r "&nd&ra,Pa3a (&,m m&m(&r'an &.4ann/a% .&rmo*onan a3'( Pa3a d'angga.d'a(,an n *a,-*a, /ang d'mo*onann/a

D&ngan d'angga. d'a(,ann/a .&rmo*onan a3'( Pa3a% D'r&r "&nd&ra,

Pa3a m&n&r('an Sra K&.4an P&m(&,an 4&4a' d&ngan .&rmo*onana3'( Pa3a Aa4 *a,-*a, /ang d'angga. d'a(,an 'da da.a ,ag'd'mo*onan .&m(&,an

Anga 16

Pa4a, 1?B

A/a :1;

T&r*ada. .&rmo*onan .&ng&m(a,'an &,&('*an .&m(a/aran .a3a 4&,a'n.&rmo*onan .&ng&m(a,'an &,&('*an .&m(a/aran .a3a dar' a3'( Pa3ad&ngan r'&r'a &r&n 4&(aga'mana d'ma4d da,am Pa4a, 1?! *ar4

d'&r('an 4ra &&a.an .a3a .a,'ng ,am(a 12 :da (&,a4; (,an 4&3a4ra .&rmo*onan d'&r'ma 4&5ara ,&nga.% da,am ar' (a*+a SraP&m(&r'a*an &,a* d''4' ,&nga. 4&(aga'mana d'ma4d da,am Pa4a,

Un &g'aan &r&n /a' &4.or dan .&n/&ra*an Barang K&na Pa3adan aa "a4a K&na Pa3a &.ada P&mng Pa3a P&ram(a*an N',a'% 3anga+a &r4&( da.a d'.&r4'nga d&ngan K&.4an D'r&r "&nd&ra,Pa3a P&rmo*onan da.a d'4am.a'an d&ngan 5ara m&ng'4' o,om da,amSra P&m(&r'a*an aa d&ngan 4ra &r4&nd'r'

Sra &&a.an .a3a &r4&( da.a (&r.a Sra K&&a.an Pa3a KrangBa/ar aa Sra K&&a.an Pa3a L&('* Ba/ar aa Sra K&&a.an Pa3aN'*',

A/a :2;

D&ngan (aa4 +a &r4&( da,am a/a :1; d'ma4dan nm&m(&r'an &.a4'an *m &r*ada. .&rmo*onan a3'( Pa3a aaP&ng4a*a K&na Pa3a% 4&*'ngga (',a (aa4 +a &r4&( d',&+a' danD'r&r "&nd&ra, Pa3a 'da m&m(&r'an 4a &.4an% maa.&rmo*onan &r4&( d'angga. d'a(,an S&,a'n '% (aa4 +a &r4&(d'ma4dan .,a n &.&n'ngan &r'( adm'n'4ra4' .&r.a3aan

A/a :;

Da,am *a, D'r&r "&nd&ra, Pa3a &r,am(a m&n&r('an Sra K&&a.an

Pa3a L&('* Ba/ar% maa &.ada a3'( Pa3a d'(&r'an 'm(a,an (nga4&(&4ar 2 :da .&r4&n; .&r (,an% d'*'ng 4&3a (&ra*'rn/a 3anga +a4&(aga'mana d'ma4d da,am a/a :2; 4am.a' d&ngan 4aa Sra K&&a.anPa3a L&('* Ba/ar d'&r('an% (ag'an dar' (,an d'*'ng 4a (,an

Anga 1?

Pa4a, 1?!

A/a :1;

T&r*ada. .&rmo*onan .&ng&m(a,'an &,&('*an .&m(a/aran .a3a na3'( Pa3a d&ngan r'&r'a &r&n 4&&,a* d',aan .&n&,''an *ar4

d'&r('an Sra K&.4an P&ng&m(a,'an P&nda*,an K&,&('*an Pa3a.a,'ng ,am(a)

a :'ga; (,an n Pa3a P&ng*a4',an7

( 1 :4a; (,an n Pa3a P&ram(a*an N',a'7


36/52

4&3a .&rmo*onan d'&r'ma 4&5ara ,&nga.% da,am ar' (a*+a SraP&m(&r'a*an &,a* d''4' ,&nga. 4&(aga'mana d'ma4d da,am Pa4a, a/a :1;% a/a :1a;% dan a/a :6; P&rmo*onan da.a d'4am.a'an d&ngan5ara m&ng'4' o,om da,am Sra P&m(&r'a*an aa d&ngan 4ra&r4&nd'r'

A/a :2;

#ang d'ma4d d&ngan r'&r'a &r&n anara ,a'n)

1 K&.a*an a3'( Pa3a /ang m&,'.' .&n/am.a'an SraP&m(&r'a*an% 'da m&m.n/a' nggaan .a3a7

2 La.oran &angan d'ad' o,&* Anan P(,' d&ngan .&nda.a+a3ar an.a .&ng&5a,'an7

P&ng*'ngan 3m,a* .&r&daran 4a*a dan .a3an/a mda*d'&a*' ar&na (&ra'an d&ngan aran P&m&r'na* ,a'nn/a% 4&.&r'.&r&daran 4a*a dan Pa3a P&ram(a*an N',a' aa4 .rod4&n rood'&a*' dar' .&,a4anaan 5a'

A/a :;

!. 3&,a4

A/a :;

D'r&r "&nd&ra, Pa3a m&n&r('an 4ra &&a.an .a3a da,am 3anga+a 10 :4&.,*; a*n 4&&,a* m&,aan .&m&r'4aan &r*ada. a3'(Pa3a /ang &,a* m&m.&ro,&* .&ng&m(a,'an .&nda*,an 4&(aga'manad'ma4d da,am a/a :1; Sra &&a.an .a3a &r4&( da.a

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UU Ketentuan Umum Pepajakan NO 16 TAHUN 2000