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1. subjek pajak
2. onjek pajak
3. tarif pajak
Jika seseorang tidak mau membayar pajak akan dikenakan sanksi berupa, yaitu :
Sanksi Administarsi
1. denda
2. bunga
3. kenaikan pajak
Sanksi Pidana
1. denda pidana
2. pidana kurungan
3. pidana penjara