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2. PPh Pemotongan dan Pemungutan. Sesuai dengan Prinsip Pemungutan Pajak Withholding Tax . Untuk kemudahan dan penyederhanaan . Bersifat Tidak Final . Bersifat Final . Merupakan Pembayaran Pajak Dimuka (dapat dikreditkan) . Merupakan Pelunasan Pajak (tidak dapat dikreditkan) . . . . . . 3. PPh Pemotongan dan Pemungutan.

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