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Unsur-unsur Pajak

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  1. Unsur Subjek Pajak, yaitu orang pribadi atau badan yang menurut Undang-undang Perpajakan dinyatakan sebagai subjek pajak yang dapat dikenakan pajak.
  2. Unsur Objek Pajak,  yaitu barang atau jasa yang menurut Undang-undang Perpajakan dinyatakan sebagai objek 

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