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Karakteristik. Penghasilan yang dikenakan PPh final tidak perlu digabungkan dengan penghasilan lain (yang non final) dalam penghitungan Pajak Penghasilan pada SPT TahunanJumlah PPh Final yang telah dipotong pihak lain ataupun dibayar sendiri tidak dapat dikreditkanBiaya-biaya yang digunakan untuk

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