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formal
- subyek
- objek
- tarif
contoh UU No. 26 Th 2008 (PPh), UU No. 42 Th 2009 (PPN), UU No. 12 Th 1994 (PBB), UU No. 13 Th 1985 (Bea materai)
2. Indonesia menganut self assesment system yaitu menghitung & membayar sendiri besarnya pajak yg dibayarkan