Pengaruh Penerapan Sanksi Perpajakan Dalam Meningkatkan Kepatuhan Wajib Pajak (Survey Terhadap WP Badan tang Terdaftar di KPP Bandung Bojonegara).
BAB IV
HASIL PENELITIAN DAN PEMBAHASAN
4.1
Hasil Penelitian
Dari hasil penelitian, penulis memperoleh data jumlah pelaporan SPT Masa
dan denda setiap bulan dari seluruh Wajib Pajak Badan yang terdaftar di KPP
Bandung Bojonagara seperti yang tercantum dalam Tabel berikut ini:
103
Universitas Kristen Maranatha
104
Tabel 4.1
Juli 2003 = Rp 13,100,000
TANGGAL
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,650,000
TANGGAL SANKSI TANGGAL SANKSI
10/7/2003
150,000
17/7/2003
150,000
10/7/2003
150,000
17/7/2003
150,000
10/7/2003
150,000
17/7/2003
150,000
10/7/2003
150,000
17/7/2003
150,000
10/7/2003
150,000
17/7/2003
150,000
10/7/2003
150,000
17/7/2003
150,000
10/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
16/7/2003
150,000
17/7/2003
150,000
16/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
18/7/2003
50,000
17/7/2003
150,000
18/7/2003
50,000
17/7/2003
150,000
18/7/2003
50,000
17/7/2003
150,000
18/7/2003
50,000
17/7/2003
150,000
TOTAL
3,800,000
17/7/2003
150,000
17/7/2003
150,000
TOTAL
4,650,000
Universitas Kristen Maranatha
105
Agustus 2003 = Rp 23,300,000
TANGGAL
8/8/2003
8/8/2003
8/8/2003
8/8/2003
8/8/2003
8/8/2003
8/8/2003
8/8/2003
8/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
13/8/2003
13/8/2003
13/8/2003
13/8/2003
13/8/2003
13/8/2003
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
100,000
50,000
250,000
150,000
150,000
150,000
150,000
150,000
150,000
4,600,000
TANGGAL SANKSI TANGGAL SANKSI
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
100,000
25/8/2003
100,000
13/8/2003
50,000
25/8/2003
100,000
13/8/2003
50,000
25/8/2003
100,000
13/8/2003
50,000
25/8/2003
100,000
14/8/2003
150,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
TOTAL
4,000,000
TOTAL
3,100,000
Universitas Kristen Maranatha
106
TANGGAL
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
TOTAL
SANKSI
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
3,100,000
TANGGAL SANKSI TANGGAL SANKSI
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
TOTAL
3,100,000
TOTAL
3,100,000
Universitas Kristen Maranatha
107
September 2003 = Rp 29,350,000
TANGGAL
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
TOTAL
SANKSI
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
2,300,000
TANGGAL SANKSI TANGGAL SANKSI
2/9/2003
50,000
10/9/2003
150,000
2/9/2003
50,000
10/9/2003
150,000
2/9/2003
50,000
10/9/2003
150,000
2/9/2003
50,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
50,000
10/9/2003
150,000
10/9/2003
50,000
10/9/2003
150,000
10/9/2003
50,000
10/9/2003
150,000
10/9/2003
100,000
10/9/2003
150,000
10/9/2003
100,000
10/9/2003
150,000
10/9/2003
100,000
10/9/2003
150,000
15/9/2003
100,000
10/9/2003
150,000
15/9/2003
100,000
10/9/2003
150,000
15/9/2003
100,000
10/9/2003
150,000
15/9/2003
100,000
10/9/2003
150,000
15/9/2003
100,000
10/9/2003
150,000
15/9/2003
100,000
TOTAL
4,250,000
TOTAL
3,900,000
Universitas Kristen Maranatha
108
TANGGAL
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
TOTAL
SANKSI
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
3,100,000
TANGGAL SANKSI TANGGAL SANKSI
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
TOTAL
3,100,000
TOTAL
3,100,000
Universitas Kristen Maranatha
109
TANGGAL
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
TOTAL
SANKSI
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
3,100,000
TANGGAL SANKSI TANGGAL SANKSI
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
18/9/2003
100,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
TOTAL
3,100,000
TOTAL
4,200,000
Universitas Kristen Maranatha
110
Oktober 2003 = Rp 16,250,000
TANGGAL
29/9/2003
29/9/2003
29/9/2003
29/9/2003
29/9/2003
29/9/2003
29/9/2003
29/9/2003
29/9/2003
29/9/2003
29/9/2003
29/9/2003
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
50,000
50,000
50,000
1,500,000
TANGGAL SANKSI TANGGAL SANKSI
3/10/2003
100,000
6/10/2003
100,000
3/10/2003
100,000
6/10/2003
100,000
3/10/2003
100,000
6/10/2003
100,000
3/10/2003
100,000
6/10/2003
100,000
3/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
TOTAL
3,100,000
TOTAL
3,100,000
Universitas Kristen Maranatha
111
TANGGAL
6/10/2003
6/10/2003
6/10/2003
6/10/2003
6/10/2003
6/10/2003
6/10/2003
6/10/2003
6/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
TOTAL
SANKSI
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,200,000
TANGGAL SANKSI TANGGAL SANKSI
13/10/2003
150,000
31/10/2003
150,000
13/10/2003
150,000
31/10/2003
150,000
13/10/2003
150,000
31/10/2003
150,000
13/10/2003
150,000
31/10/2003
150,000
13/10/2003
150,000
31/10/2003
150,000
13/10/2003
150,000
31/10/2003
150,000
13/10/2003
150,000
31/10/2003
150,000
13/10/2003
150,000
31/10/2003
100,000
13/10/2003
150,000
31/10/2003
50,000
13/10/2003
150,000
31/10/2003
50,000
13/10/2003
150,000
31/10/2003
50,000
13/10/2003
150,000
31/10/2003
50,000
13/10/2003
150,000
TOTAL
1,350,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
100,000
22/10/2003
100,000
22/10/2003
100,000
31/10/2003
150,000
TOTAL
4,500,000
Universitas Kristen Maranatha
112
November 2003 = Rp 6,250,000
TANGGAL
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,650,000
Januari 2004 = Rp 49,050,000
TANGGAL SANKSI TANGGAL SANKSI
12/11/2003
150,000
5/1/2004
50,000
12/11/2003
150,000
5/1/2004
50,000
12/11/2003
150,000
5/1/2004
50,000
12/11/2003
150,000
5/1/2004
50,000
12/11/2003
150,000
6/1/2004
100,000
12/11/2003
150,000
6/1/2004
150,000
12/11/2003
150,000
6/1/2004
150,000
12/11/2003
150,000
6/1/2004
150,000
12/11/2003
150,000
6/1/2004
150,000
12/11/2003
150,000
6/1/2004
150,000
12/11/2003
50,000
6/1/2004
150,000
12/11/2003
50,000
6/1/2004
150,000
6/1/2004
150,000
TOTAL
1,600,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
7/1/2004
50,000
7/1/2004
50,000
7/1/2004
50,000
TOTAL
3,900,000
Universitas Kristen Maranatha
113
TANGGAL
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
20/1/2004
20/1/2004
20/1/2004
20/1/2004
20/1/2004
20/1/2004
20/1/2004
20/1/2004
20/1/2004
20/1/2004
20/1/2004
TOTAL
SANKSI
50,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
100,000
100,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,450,000
TANGGAL SANKSI TANGGAL SANKSI
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
TOTAL
4,650,000
TOTAL
4,650,000
Universitas Kristen Maranatha
114
TANGGAL
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
100,000
100,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,550,000
TANGGAL SANKSI TANGGAL SANKSI
27/1/2004
150,000
29/1/2004
50,000
27/1/2004
150,000
29/1/2004
50,000
27/1/2004
150,000
29/1/2004
50,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
100,000
29/1/2004
150,000
27/1/2004
100,000
29/1/2004
150,000
27/1/2004
100,000
29/1/2004
150,000
27/1/2004
50,000
29/1/2004
150,000
29/1/2004
100,000
29/1/2004
150,000
29/1/2004
100,000
29/1/2004
150,000
29/1/2004
100,000
29/1/2004
150,000
29/1/2004
50,000
29/1/2004
150,000
29/1/2004
50,000
29/1/2004
150,000
29/1/2004
50,000
29/1/2004
150,000
29/1/2004
50,000
29/1/2004
150,000
TOTAL
3,850,000
TOTAL
4,350,000
Universitas Kristen Maranatha
115
TANGGAL
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,650,000
TANGGAL SANKSI TANGGAL SANKSI
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
30/1/2004
100,000
29/1/2004
150,000
30/1/2004
50,000
29/1/2004
150,000
30/1/2004
50,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
TOTAL
4,650,000
TOTAL
4,400,000
Universitas Kristen Maranatha
116
Februari 2004 = Rp 13,450,000
TANGGAL
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,650,000
TANGGAL
30/1/2004
30/1/2004
TOTAL
SANKSI
150,000
150,000
300,000
TANGGAL SANKSI
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
TOTAL
4,650,000
Universitas Kristen Maranatha
117
TANGGAL
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,650,000
TANGGAL SANKSI TANGGAL
16/2/2004
150,000
16/2/2004
16/2/2004
150,000
16/2/2004
16/2/2004
150,000
16/2/2004
16/2/2004
150,000
16/2/2004
16/2/2004
150,000
16/2/2004
16/2/2004
150,000
TOTAL
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
100,000
16/2/2004
50,000
16/2/2004
50,000
16/2/2004
50,000
16/2/2004
50,000
16/2/2004
50,000
16/2/2004
50,000
16/2/2004
50,000
TOTAL
3,900,000
SANKSI
50,000
50,000
50,000
50,000
50,000
250,000
Universitas Kristen Maranatha
118
Maret 2004 = Rp 10,600,000
TANGGAL
3/3/2004
3/3/2004
3/3/2004
3/3/2004
3/3/2004
3/3/2004
3/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
100,000
100,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
3,850,000
TANGGAL SANKSI TANGGAL SANKSI
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
TOTAL
2,100,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
TOTAL
4,650,000
Universitas Kristen Maranatha
119
April 2004 = Rp 8,900,000
TANGGAL
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
50,000
50,000
50,000
50,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
3,800,000
TANGGAL SANKSI TANGGAL
23/04/2004
150,000
23/04/2004
23/04/2004
150,000
23/04/2004
23/04/2004
150,000
29/04/2004
23/04/2004
150,000
29/04/2004
23/04/2004
150,000
TOTAL
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
TOTAL
4,650,000
SANKSI
150,000
100,000
100,000
100,000
450,000
Universitas Kristen Maranatha
120
Mei 2004 = Rp 9,750,000
TANGGAL
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,650,000
TANGGAL SANKSI TANGGAL
11/5/2004
150,000
11/5/2004
11/5/2004
150,000
11/5/2004
11/5/2004
150,000
11/5/2004
11/5/2004
150,000
11/5/2004
11/5/2004
150,000
TOTAL
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
TOTAL
4,650,000
SANKSI
150,000
150,000
50,000
100,000
450,000
Universitas Kristen Maranatha
121
Juli 2004 = Rp 6,350,000
TANGGAL
2/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
TOTAL
SANKSI
50,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,550,000
Agustus 2004 = Rp 3,850,000
TANGGAL SANKSI TANGGAL SANKSI
7/7/2004
150,000
16/08/2004
100,000
7/7/2004
150,000
16/08/2004
100,000
7/7/2004
150,000
16/08/2004
100,000
7/7/2004
150,000
16/08/2004
100,000
7/7/2004
150,000
16/08/2004
100,000
7/7/2004
150,000
16/08/2004
100,000
7/7/2004
150,000
16/08/2004
100,000
7/7/2004
150,000
16/08/2004
100,000
7/7/2004
150,000
16/08/2004
100,000
7/7/2004
50,000
16/08/2004
100,000
7/7/2004
50,000
16/08/2004
100,000
7/7/2004
50,000
16/08/2004
100,000
7/7/2004
50,000
16/08/2004
100,000
7/7/2004
50,000
16/08/2004
100,000
7/7/2004
100,000
16/08/2004
100,000
7/7/2004
100,000
16/08/2004
100,000
100,000
TOTAL
1,800,000 16/08/2004
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
TOTAL
3,100,000
Universitas Kristen Maranatha
122
September 2004 = Rp 2,750,000
TANGGAL
16/08/2004
16/08/2004
16/08/2004
16/08/2004
16/08/2004
18/08/2004
18/08/2004
30/08/2004
TOTAL
SANKSI
100,000
100,000
100,000
100,000
100,000
100,000
100,000
50,000
750,000
Januari 2005 = Rp 10,400,000
TANGGAL SANKSI TANGGAL SANKSI
7/9/2004
150,000
6/1/2005
150,000
7/9/2004
150,000
6/1/2005
150,000
7/9/2004
150,000
6/1/2005
150,000
7/9/2004
150,000
6/1/2005
150,000
7/9/2004
150,000
6/1/2005
150,000
7/9/2004
150,000
6/1/2005
150,000
7/9/2004
150,000
6/1/2005
150,000
7/9/2004
100,000
6/1/2005
150,000
7/9/2004
100,000
6/1/2005
150,000
7/9/2004
100,000
6/1/2005
150,000
7/9/2004
100,000
6/1/2005
150,000
7/9/2004
100,000
6/1/2005
50,000
7/9/2004
100,000
6/1/2005
50,000
7/9/2004
100,000
6/1/2005
50,000
7/9/2004
100,000
6/1/2005
50,000
7/9/2004
100,000
6/1/2005
50,000
7/9/2004
100,000
6/1/2005
50,000
7/9/2004
100,000
6/1/2005
50,000
7/9/2004
100,000
6/1/2005
50,000
7/9/2004
50,000
6/1/2005
50,000
7/9/2004
50,000
6/1/2005
100,000
7/9/2004
50,000
6/1/2005
100,000
7/9/2004
50,000
6/1/2005
100,000
7/9/2004
50,000
6/1/2005
100,000
7/9/2004
50,000
6/1/2005
100,000
29/09/2004
100,000
6/1/2005
100,000
29/09/2004
100,000
6/1/2005
100,000
500,000
TOTAL
2,750,000 11/1/2005
25/01/2005
150,000
25/01/2005
150,000
25/01/2005
150,000
TOTAL
3,750,000
Universitas Kristen Maranatha
123
Februari 2005 = Rp 20,000,000
TANGGAL
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,650,000
TANGGAL SANKSI TANGGAL SANKSI
25/01/2005
150,000
15/02/2005
600,000
25/01/2005
150,000
21/02/2005
50,000
25/01/2005
150,000
21/02/2005
150,000
25/01/2005
150,000
21/02/2005
150,000
25/01/2005
100,000
21/02/2005
150,000
25/01/2005
100,000
21/02/2005
150,000
25/01/2005
100,000
21/02/2005
150,000
25/01/2005
100,000
21/02/2005
150,000
25/01/2005
100,000
21/02/2005
150,000
25/01/2005
50,000
21/02/2005
150,000
25/01/2005
50,000
21/02/2005
150,000
25/01/2005
50,000
21/02/2005
150,000
25/01/2005
50,000
21/02/2005
150,000
25/01/2005
50,000
21/02/2005
150,000
25/01/2005
50,000
21/02/2005
150,000
28/01/2005
600,000
21/02/2005
150,000
150,000
TOTAL
2,000,000 21/02/2005
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
TOTAL
5,000,000
Universitas Kristen Maranatha
124
TANGGAL
21/02/2005
21/02/2005
21/02/2005
21/02/2005
21/02/2005
21/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
100,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,600,000
TANGGAL SANKSI TANGGAL SANKSI
24/02/2005
150,000
25/02/2005
150,000
24/02/2005
100,000
25/02/2005
150,000
24/02/2005
100,000
25/02/2005
150,000
24/02/2005
100,000
25/02/2005
150,000
24/02/2005
50,000
25/02/2005
150,000
25/02/2005
50,000
25/02/2005
150,000
25/02/2005
150,000
25/02/2005
150,000
25/02/2005
150,000
25/02/2005
150,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
TOTAL
4,300,000
TOTAL
3,500,000
Universitas Kristen Maranatha
125
Maret 2005 = Rp 27,850,000
TANGGAL
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
TOTAL
SANKSI
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
2,600,000
TANGGAL SANKSI TANGGAL SANKSI
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
2/3/2005
50,000
1/3/2005
100,000
2/3/2005
50,000
1/3/2005
100,000
2/3/2005
50,000
1/3/2005
100,000
2/3/2005
50,000
1/3/2005
100,000
2/3/2005
50,000
1/3/2005
100,000
2/3/2005
50,000
1/3/2005
100,000
2/3/2005
50,000
1/3/2005
100,000
3/3/2005
50,000
1/3/2005
100,000
3/3/2005
50,000
1/3/2005
100,000
3/3/2005
50,000
1/3/2005
100,000
3/3/2005
50,000
1/3/2005
100,000
3/3/2005
50,000
1/3/2005
100,000
3/3/2005
50,000
1/3/2005
100,000
3/3/2005
50,000
TOTAL
3,100,000
TOTAL
2,400,000
Universitas Kristen Maranatha
126
TANGGAL
3/3/2005
3/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
TOTAL
SANKSI
50,000
50,000
100,000
100,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
3,250,000
TANGGAL SANKSI TANGGAL SANKSI
4/3/2005
150,000
8/3/2005
100,000
4/3/2005
150,000
8/3/2005
100,000
4/3/2005
150,000
8/3/2005
100,000
4/3/2005
150,000
8/3/2005
100,000
4/3/2005
150,000
8/3/2005
100,000
4/3/2005
150,000
8/3/2005
100,000
4/3/2005
150,000
8/3/2005
100,000
4/3/2005
150,000
8/3/2005
100,000
4/3/2005
150,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
TOTAL
3,550,000
TOTAL
3,100,000
Universitas Kristen Maranatha
127
TANGGAL
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
TOTAL
SANKSI
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
3,600,000
TANGGAL SANKSI TANGGAL SANKSI
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
100,000
21/03/2005
150,000
22/03/2005
100,000
21/03/2005
150,000 23-03-2005 100,000
22/03/2005
50,000
23-03-2005 100,000
22/03/2005
150,000
TOTAL
4,300,000
TOTAL
4,550,000
Universitas Kristen Maranatha
128
April 2005 = Rp 23,500,000
TANGGAL
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
50,000
50,000
50,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,350,000
TANGGAL SANKSI TANGGAL SANKSI
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
TOTAL
1,650,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
TOTAL
4,650,000
Universitas Kristen Maranatha
129
Mei 2005 = Rp 6,000,000
TANGGAL
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
TOTAL
SANKSI
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
3,100,000
Juni 2005 = Rp 500,000
TANGGAL SANKSI TANGGAL
23-05-2005 100,000 16-06-2005
23-05-2005 100,000 16-06-2005
23-05-2005 100,000 16-06-2005
23-05-2005 100,000 16-06-2005
23-05-2005 100,000 16-06-2005
23-05-2005 100,000 16-06-2005
23-05-2005 100,000 16-06-2005
23-05-2005 100,000 16-06-2005
23-05-2005 100,000 16-06-2005
23-05-2005 100,000
TOTAL
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
TOTAL
2,900,000
SANKSI
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
100,000
500,000
Universitas Kristen Maranatha
130
Agustus 2005 = Rp 4,050,000
TANGGAL
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
TOTAL
SANKSI
150,000
50,000
100,000
100,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
50,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
100,000
150,000
150,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
3,500,000
TANGGAL
12/8/2005
12/8/2005
12/8/2005
24/08/2005
24/08/2005
24-08-2005
24-08-2005
24-08-2005
24-08-2005
24-08-2005
30-08-2005
TOTAL
September 2005 = Rp 350,000
SANKSI
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
550,000
TANGGAL
7/9/2005
7/9/2005
7/9/2005
7/9/2005
7/9/2005
7/9/2005
7/9/2005
TOTAL
SANKSI
50,000
50,000
50,000
50,000
50,000
50,000
50,000
350,000
Universitas Kristen Maranatha
131
Oktober 2005 = Rp 29,750,000
TANGGAL
19/10/2005
20/10/2005
20/10/2005
20/10/2005
20/10/2005
20/10/2005
20/10/2005
20/10/2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
TOTAL
SANKSI
100,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
7,350,000
TANGGAL SANKSI TANGGAL SANKSI
25-10-2005 200,000 26-10-2005 300,000
25-10-2005 300,000 26-10-2005 100,000
25-10-2005 300,000 26-10-2005 300,000
25-10-2005 300,000 26-10-2005 150,000
25-10-2005 300,000 26-10-2005 300,000
25-10-2005 300,000 26-10-2005 250,000
25-10-2005 300,000 26-10-2005
50,000
25-10-2005 300,000 26-10-2005 100,000
25-10-2005 300,000 26-10-2005 100,000
25-10-2005 300,000 26-10-2005 250,000
25-10-2005 300,000 26-10-2005 100,000
25-10-2005 300,000 26-10-2005 200,000
25-10-2005 300,000 26-10-2005
50,000
25-10-2005 300,000 26-10-2005
50,000
25-10-2005 200,000 26-10-2005 300,000
25-10-2005 300,000 26-10-2005 150,000
25-10-2005 300,000 26-10-2005 250,000
25-10-2005 300,000 26-10-2005
50,000
25-10-2005 300,000 26-10-2005 250,000
25-10-2005 150,000 26-10-2005
50,000
25-10-2005 300,000 26-10-2005 150,000
25-10-2005 300,000 26-10-2005
50,000
25-10-2005 300,000 26-10-2005 200,000
25-10-2005 300,000 26-10-2005 300,000
25-10-2005 300,000 26-10-2005 250,000
25-10-2005 300,000 26-10-2005 100,000
25-10-2005 300,000 26-10-2005 300,000
26-10-2005
50,000
26-10-2005 250,000
26-10-2005 100,000 26-10-2005 250,000
26-10-2005 100,000 26-10-2005 250,000
26-10-2005 150,000 26-10-2005 150,000
TOTAL
8,150,000
TOTAL
5,600,000
Universitas Kristen Maranatha
132
TANGGAL
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
TOTAL
SANKSI
150,000
50,000
100,000
150,000
100,000
50,000
250,000
50,000
50,000
50,000
50,000
100,000
100,000
50,000
100,000
50,000
50,000
150,000
250,000
150,000
50,000
50,000
250,000
50,000
100,000
50,000
50,000
150,000
250,000
200,000
50,000
3,300,000
TANGGAL SANKSI TANGGAL SANKSI
26-10-2005 100,000 26-10-2005 100,000
26-10-2005 200,000 26-10-2005 300,000
26-10-2005 300,000 26-10-2005
50,000
26-10-2005
50,000
26-10-2005 100,000
26-10-2005 100,000 26-10-2005 100,000
26-10-2005
50,000
26-10-2005 100,000
26-10-2005
50,000
26-10-2005
50,000
26-10-2005
50,000
26-10-2005 100,000
26-10-2005 200,000 26-10-2005
50,000
26-10-2005
50,000
26-10-2005
50,000
26-10-2005 200,000
TOTAL
1,000,000
26-10-2005 300,000
26-10-2005
50,000
26-10-2005
50,000
26-10-2005
50,000
26-10-2005 100,000
26-10-2005 100,000
26-10-2005 300,000
26-10-2005 100,000
26-10-2005 250,000
26-10-2005
50,000
26-10-2005 300,000
26-10-2005 150,000
26-10-2005 200,000
26-10-2005 250,000
26-10-2005
50,000
26-10-2005
50,000
26-10-2005 200,000
26-10-2005 100,000
26-10-2005 200,000
26-10-2005 150,000
TOTAL
4,350,000
Universitas Kristen Maranatha
133
November 2005 = Rp 14,150,000
TANGGAL
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
TOTAL
SANKSI
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
100,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
100,000
300,000
300,000
8,900,000
Desember 2005 = Rp 400,000
TANGGAL SANKSI TANGGAL
23-11-2005 300,000
28/12/2005
23-11-2005 300,000
28/12/2005
23-11-2005 300,000
28/12/2005
23-11-2005 300,000
TOTAL
23-11-2005 300,000
23-11-2005 300,000
23-11-2005 300,000
23-11-2005 300,000
23-11-2005 300,000
23-11-2005 300,000
23-11-2005 300,000
23-11-2005 300,000
23-11-2005 300,000
23-11-2005 300,000
23-11-2005 100,000
23-11-2005 300,000
23-11-2005 300,000
23-11-2005
50,000
23-11-2005 300,000
TOTAL
5,250,000
SANKSI
150,000
150,000
100,000
400,000
Universitas Kristen Maranatha
134
Tabel 4.2
1
2
3
4
5
6
MASA
PAJAK
Tahun
2003
Juli
Agustus
September
Oktober
November
Desember
No
Jumlah
WP Efektif
Jumlah SSP
Lapor
Tidak lapor
Prosentase
Kepatuhan
Denda
Prosentase
Sanksi
3937
3966
3986
4036
4056
3045
1582
1590
1603
1587
1578
2026
2355
2376
2383
2449
2478
1019
40.18%
40.09%
40.22%
39.32%
38.90%
66.53%
13100000
23300000
29350000
16250000
6250000
0
88250000
14.84%
26.40%
33.26%
18.41%
7.08%
0.00%
7
8
9
10
11
12
13
14
15
16
17
18
Tahun
2004
Januari
Februari
Maret
April
Mei
Juni
Juli
Agustus
September
Oktober
November
Desember
3065
3091
3118
3142
3165
3190
3203
3228
3247
3263
3275
3292
1600
1550
1624
1617
1655
1592
1601
1624
1612
1585
1639
2124
1465
1541
1494
1525
1510
1598
1602
1604
1635
1678
1636
1168
52.20%
50.14%
52.08%
51.46%
52.29%
49.90%
49.98%
50.31%
49.64%
48.57%
50.04%
64.52%
49050000
13450000
10600000
8900000
9750000
0
6350000
3850000
2750000
0
0
0
104700000
46.85%
12.85%
10.12%
8.50%
9.31%
0.00%
6.06%
3.68%
2.63%
0.00%
0.00%
0.00%
19
20
21
22
23
24
25
26
27
28
29
30
Tahun
2005
Januari
Februari
Maret
April
Mei
Juni
Juli
Agustus
September
Oktober
November
Desember
3314
3332
3370
3387
3403
3422
3448
3464
3479
3477
3493
3522
1671
1670
1686
1685
1669
1672
1653
1698
1688
1685
1701
1999
1643
1662
1684
1702
1734
1750
1795
1766
1791
1792
1792
1523
50.42%
50.12%
50.03%
49.75%
49.04%
48.86%
47.94%
49.02%
48.52%
48.46%
48.70%
56.76%
10400000
20000000
27850000
23500000
6000000
500000
0
4050000
350000
29750000
14150000
400000
136950000
7.59%
14.60%
20.33%
17.16%
4.38%
0.36%
0.00%
2.96%
0.25%
21.72%
10.33%
0.29%
Universitas Kristen Maranatha
135
Dari pelaporan kepatuhan pembayaran Masa di atas dapat dilihat bahwa
terdapat 6 bulan dimana Bagian TUP tidak menerbitkan STP yaitu pada bulan
Desember 2003, Juni 2004, Oktober 2004, November 2
HASIL PENELITIAN DAN PEMBAHASAN
4.1
Hasil Penelitian
Dari hasil penelitian, penulis memperoleh data jumlah pelaporan SPT Masa
dan denda setiap bulan dari seluruh Wajib Pajak Badan yang terdaftar di KPP
Bandung Bojonagara seperti yang tercantum dalam Tabel berikut ini:
103
Universitas Kristen Maranatha
104
Tabel 4.1
Juli 2003 = Rp 13,100,000
TANGGAL
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
10/7/2003
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,650,000
TANGGAL SANKSI TANGGAL SANKSI
10/7/2003
150,000
17/7/2003
150,000
10/7/2003
150,000
17/7/2003
150,000
10/7/2003
150,000
17/7/2003
150,000
10/7/2003
150,000
17/7/2003
150,000
10/7/2003
150,000
17/7/2003
150,000
10/7/2003
150,000
17/7/2003
150,000
10/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
16/7/2003
150,000
17/7/2003
150,000
16/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
17/7/2003
150,000
18/7/2003
50,000
17/7/2003
150,000
18/7/2003
50,000
17/7/2003
150,000
18/7/2003
50,000
17/7/2003
150,000
18/7/2003
50,000
17/7/2003
150,000
TOTAL
3,800,000
17/7/2003
150,000
17/7/2003
150,000
TOTAL
4,650,000
Universitas Kristen Maranatha
105
Agustus 2003 = Rp 23,300,000
TANGGAL
8/8/2003
8/8/2003
8/8/2003
8/8/2003
8/8/2003
8/8/2003
8/8/2003
8/8/2003
8/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
11/8/2003
13/8/2003
13/8/2003
13/8/2003
13/8/2003
13/8/2003
13/8/2003
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
100,000
50,000
250,000
150,000
150,000
150,000
150,000
150,000
150,000
4,600,000
TANGGAL SANKSI TANGGAL SANKSI
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
150,000
25/8/2003
100,000
13/8/2003
100,000
25/8/2003
100,000
13/8/2003
50,000
25/8/2003
100,000
13/8/2003
50,000
25/8/2003
100,000
13/8/2003
50,000
25/8/2003
100,000
14/8/2003
150,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
TOTAL
4,000,000
TOTAL
3,100,000
Universitas Kristen Maranatha
106
TANGGAL
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
TOTAL
SANKSI
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
3,100,000
TANGGAL SANKSI TANGGAL SANKSI
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
25/8/2003
100,000
TOTAL
3,100,000
TOTAL
3,100,000
Universitas Kristen Maranatha
107
September 2003 = Rp 29,350,000
TANGGAL
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
25/8/2003
TOTAL
SANKSI
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
2,300,000
TANGGAL SANKSI TANGGAL SANKSI
2/9/2003
50,000
10/9/2003
150,000
2/9/2003
50,000
10/9/2003
150,000
2/9/2003
50,000
10/9/2003
150,000
2/9/2003
50,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
150,000
10/9/2003
50,000
10/9/2003
150,000
10/9/2003
50,000
10/9/2003
150,000
10/9/2003
50,000
10/9/2003
150,000
10/9/2003
100,000
10/9/2003
150,000
10/9/2003
100,000
10/9/2003
150,000
10/9/2003
100,000
10/9/2003
150,000
15/9/2003
100,000
10/9/2003
150,000
15/9/2003
100,000
10/9/2003
150,000
15/9/2003
100,000
10/9/2003
150,000
15/9/2003
100,000
10/9/2003
150,000
15/9/2003
100,000
10/9/2003
150,000
15/9/2003
100,000
TOTAL
4,250,000
TOTAL
3,900,000
Universitas Kristen Maranatha
108
TANGGAL
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
TOTAL
SANKSI
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
3,100,000
TANGGAL SANKSI TANGGAL SANKSI
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
15/9/2003
100,000
TOTAL
3,100,000
TOTAL
3,100,000
Universitas Kristen Maranatha
109
TANGGAL
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
15/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
16/9/2003
TOTAL
SANKSI
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
3,100,000
TANGGAL SANKSI TANGGAL SANKSI
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
17/9/2003
100,000
18/9/2003
100,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
17/9/2003
100,000
29/9/2003
150,000
TOTAL
3,100,000
TOTAL
4,200,000
Universitas Kristen Maranatha
110
Oktober 2003 = Rp 16,250,000
TANGGAL
29/9/2003
29/9/2003
29/9/2003
29/9/2003
29/9/2003
29/9/2003
29/9/2003
29/9/2003
29/9/2003
29/9/2003
29/9/2003
29/9/2003
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
50,000
50,000
50,000
1,500,000
TANGGAL SANKSI TANGGAL SANKSI
3/10/2003
100,000
6/10/2003
100,000
3/10/2003
100,000
6/10/2003
100,000
3/10/2003
100,000
6/10/2003
100,000
3/10/2003
100,000
6/10/2003
100,000
3/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
6/10/2003
100,000
TOTAL
3,100,000
TOTAL
3,100,000
Universitas Kristen Maranatha
111
TANGGAL
6/10/2003
6/10/2003
6/10/2003
6/10/2003
6/10/2003
6/10/2003
6/10/2003
6/10/2003
6/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
13/10/2003
TOTAL
SANKSI
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,200,000
TANGGAL SANKSI TANGGAL SANKSI
13/10/2003
150,000
31/10/2003
150,000
13/10/2003
150,000
31/10/2003
150,000
13/10/2003
150,000
31/10/2003
150,000
13/10/2003
150,000
31/10/2003
150,000
13/10/2003
150,000
31/10/2003
150,000
13/10/2003
150,000
31/10/2003
150,000
13/10/2003
150,000
31/10/2003
150,000
13/10/2003
150,000
31/10/2003
100,000
13/10/2003
150,000
31/10/2003
50,000
13/10/2003
150,000
31/10/2003
50,000
13/10/2003
150,000
31/10/2003
50,000
13/10/2003
150,000
31/10/2003
50,000
13/10/2003
150,000
TOTAL
1,350,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
150,000
13/10/2003
100,000
22/10/2003
100,000
22/10/2003
100,000
31/10/2003
150,000
TOTAL
4,500,000
Universitas Kristen Maranatha
112
November 2003 = Rp 6,250,000
TANGGAL
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
12/11/2003
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,650,000
Januari 2004 = Rp 49,050,000
TANGGAL SANKSI TANGGAL SANKSI
12/11/2003
150,000
5/1/2004
50,000
12/11/2003
150,000
5/1/2004
50,000
12/11/2003
150,000
5/1/2004
50,000
12/11/2003
150,000
5/1/2004
50,000
12/11/2003
150,000
6/1/2004
100,000
12/11/2003
150,000
6/1/2004
150,000
12/11/2003
150,000
6/1/2004
150,000
12/11/2003
150,000
6/1/2004
150,000
12/11/2003
150,000
6/1/2004
150,000
12/11/2003
150,000
6/1/2004
150,000
12/11/2003
50,000
6/1/2004
150,000
12/11/2003
50,000
6/1/2004
150,000
6/1/2004
150,000
TOTAL
1,600,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
6/1/2004
150,000
7/1/2004
50,000
7/1/2004
50,000
7/1/2004
50,000
TOTAL
3,900,000
Universitas Kristen Maranatha
113
TANGGAL
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
7/1/2004
20/1/2004
20/1/2004
20/1/2004
20/1/2004
20/1/2004
20/1/2004
20/1/2004
20/1/2004
20/1/2004
20/1/2004
20/1/2004
TOTAL
SANKSI
50,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
100,000
100,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,450,000
TANGGAL SANKSI TANGGAL SANKSI
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
20/1/2004
150,000
26/1/2004
150,000
TOTAL
4,650,000
TOTAL
4,650,000
Universitas Kristen Maranatha
114
TANGGAL
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
26/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
27/1/2004
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
100,000
100,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,550,000
TANGGAL SANKSI TANGGAL SANKSI
27/1/2004
150,000
29/1/2004
50,000
27/1/2004
150,000
29/1/2004
50,000
27/1/2004
150,000
29/1/2004
50,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
150,000
29/1/2004
150,000
27/1/2004
100,000
29/1/2004
150,000
27/1/2004
100,000
29/1/2004
150,000
27/1/2004
100,000
29/1/2004
150,000
27/1/2004
50,000
29/1/2004
150,000
29/1/2004
100,000
29/1/2004
150,000
29/1/2004
100,000
29/1/2004
150,000
29/1/2004
100,000
29/1/2004
150,000
29/1/2004
50,000
29/1/2004
150,000
29/1/2004
50,000
29/1/2004
150,000
29/1/2004
50,000
29/1/2004
150,000
29/1/2004
50,000
29/1/2004
150,000
TOTAL
3,850,000
TOTAL
4,350,000
Universitas Kristen Maranatha
115
TANGGAL
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
29/1/2004
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,650,000
TANGGAL SANKSI TANGGAL SANKSI
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
29/1/2004
150,000
30/1/2004
100,000
29/1/2004
150,000
30/1/2004
50,000
29/1/2004
150,000
30/1/2004
50,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
29/1/2004
150,000
30/1/2004
150,000
TOTAL
4,650,000
TOTAL
4,400,000
Universitas Kristen Maranatha
116
Februari 2004 = Rp 13,450,000
TANGGAL
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
30/1/2004
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,650,000
TANGGAL
30/1/2004
30/1/2004
TOTAL
SANKSI
150,000
150,000
300,000
TANGGAL SANKSI
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
TOTAL
4,650,000
Universitas Kristen Maranatha
117
TANGGAL
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
16/2/2004
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,650,000
TANGGAL SANKSI TANGGAL
16/2/2004
150,000
16/2/2004
16/2/2004
150,000
16/2/2004
16/2/2004
150,000
16/2/2004
16/2/2004
150,000
16/2/2004
16/2/2004
150,000
16/2/2004
16/2/2004
150,000
TOTAL
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
150,000
16/2/2004
100,000
16/2/2004
50,000
16/2/2004
50,000
16/2/2004
50,000
16/2/2004
50,000
16/2/2004
50,000
16/2/2004
50,000
16/2/2004
50,000
TOTAL
3,900,000
SANKSI
50,000
50,000
50,000
50,000
50,000
250,000
Universitas Kristen Maranatha
118
Maret 2004 = Rp 10,600,000
TANGGAL
3/3/2004
3/3/2004
3/3/2004
3/3/2004
3/3/2004
3/3/2004
3/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
23/3/2004
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
100,000
100,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
3,850,000
TANGGAL SANKSI TANGGAL SANKSI
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
TOTAL
2,100,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
23/3/2004
150,000
TOTAL
4,650,000
Universitas Kristen Maranatha
119
April 2004 = Rp 8,900,000
TANGGAL
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
15/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
23/04/2004
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
50,000
50,000
50,000
50,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
3,800,000
TANGGAL SANKSI TANGGAL
23/04/2004
150,000
23/04/2004
23/04/2004
150,000
23/04/2004
23/04/2004
150,000
29/04/2004
23/04/2004
150,000
29/04/2004
23/04/2004
150,000
TOTAL
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
23/04/2004
150,000
TOTAL
4,650,000
SANKSI
150,000
100,000
100,000
100,000
450,000
Universitas Kristen Maranatha
120
Mei 2004 = Rp 9,750,000
TANGGAL
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
11/5/2004
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,650,000
TANGGAL SANKSI TANGGAL
11/5/2004
150,000
11/5/2004
11/5/2004
150,000
11/5/2004
11/5/2004
150,000
11/5/2004
11/5/2004
150,000
11/5/2004
11/5/2004
150,000
TOTAL
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
11/5/2004
150,000
TOTAL
4,650,000
SANKSI
150,000
150,000
50,000
100,000
450,000
Universitas Kristen Maranatha
121
Juli 2004 = Rp 6,350,000
TANGGAL
2/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
7/7/2004
TOTAL
SANKSI
50,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,550,000
Agustus 2004 = Rp 3,850,000
TANGGAL SANKSI TANGGAL SANKSI
7/7/2004
150,000
16/08/2004
100,000
7/7/2004
150,000
16/08/2004
100,000
7/7/2004
150,000
16/08/2004
100,000
7/7/2004
150,000
16/08/2004
100,000
7/7/2004
150,000
16/08/2004
100,000
7/7/2004
150,000
16/08/2004
100,000
7/7/2004
150,000
16/08/2004
100,000
7/7/2004
150,000
16/08/2004
100,000
7/7/2004
150,000
16/08/2004
100,000
7/7/2004
50,000
16/08/2004
100,000
7/7/2004
50,000
16/08/2004
100,000
7/7/2004
50,000
16/08/2004
100,000
7/7/2004
50,000
16/08/2004
100,000
7/7/2004
50,000
16/08/2004
100,000
7/7/2004
100,000
16/08/2004
100,000
7/7/2004
100,000
16/08/2004
100,000
100,000
TOTAL
1,800,000 16/08/2004
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
16/08/2004
100,000
TOTAL
3,100,000
Universitas Kristen Maranatha
122
September 2004 = Rp 2,750,000
TANGGAL
16/08/2004
16/08/2004
16/08/2004
16/08/2004
16/08/2004
18/08/2004
18/08/2004
30/08/2004
TOTAL
SANKSI
100,000
100,000
100,000
100,000
100,000
100,000
100,000
50,000
750,000
Januari 2005 = Rp 10,400,000
TANGGAL SANKSI TANGGAL SANKSI
7/9/2004
150,000
6/1/2005
150,000
7/9/2004
150,000
6/1/2005
150,000
7/9/2004
150,000
6/1/2005
150,000
7/9/2004
150,000
6/1/2005
150,000
7/9/2004
150,000
6/1/2005
150,000
7/9/2004
150,000
6/1/2005
150,000
7/9/2004
150,000
6/1/2005
150,000
7/9/2004
100,000
6/1/2005
150,000
7/9/2004
100,000
6/1/2005
150,000
7/9/2004
100,000
6/1/2005
150,000
7/9/2004
100,000
6/1/2005
150,000
7/9/2004
100,000
6/1/2005
50,000
7/9/2004
100,000
6/1/2005
50,000
7/9/2004
100,000
6/1/2005
50,000
7/9/2004
100,000
6/1/2005
50,000
7/9/2004
100,000
6/1/2005
50,000
7/9/2004
100,000
6/1/2005
50,000
7/9/2004
100,000
6/1/2005
50,000
7/9/2004
100,000
6/1/2005
50,000
7/9/2004
50,000
6/1/2005
50,000
7/9/2004
50,000
6/1/2005
100,000
7/9/2004
50,000
6/1/2005
100,000
7/9/2004
50,000
6/1/2005
100,000
7/9/2004
50,000
6/1/2005
100,000
7/9/2004
50,000
6/1/2005
100,000
29/09/2004
100,000
6/1/2005
100,000
29/09/2004
100,000
6/1/2005
100,000
500,000
TOTAL
2,750,000 11/1/2005
25/01/2005
150,000
25/01/2005
150,000
25/01/2005
150,000
TOTAL
3,750,000
Universitas Kristen Maranatha
123
Februari 2005 = Rp 20,000,000
TANGGAL
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
25/01/2005
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,650,000
TANGGAL SANKSI TANGGAL SANKSI
25/01/2005
150,000
15/02/2005
600,000
25/01/2005
150,000
21/02/2005
50,000
25/01/2005
150,000
21/02/2005
150,000
25/01/2005
150,000
21/02/2005
150,000
25/01/2005
100,000
21/02/2005
150,000
25/01/2005
100,000
21/02/2005
150,000
25/01/2005
100,000
21/02/2005
150,000
25/01/2005
100,000
21/02/2005
150,000
25/01/2005
100,000
21/02/2005
150,000
25/01/2005
50,000
21/02/2005
150,000
25/01/2005
50,000
21/02/2005
150,000
25/01/2005
50,000
21/02/2005
150,000
25/01/2005
50,000
21/02/2005
150,000
25/01/2005
50,000
21/02/2005
150,000
25/01/2005
50,000
21/02/2005
150,000
28/01/2005
600,000
21/02/2005
150,000
150,000
TOTAL
2,000,000 21/02/2005
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
21/02/2005
150,000
TOTAL
5,000,000
Universitas Kristen Maranatha
124
TANGGAL
21/02/2005
21/02/2005
21/02/2005
21/02/2005
21/02/2005
21/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
24/02/2005
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
100,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,600,000
TANGGAL SANKSI TANGGAL SANKSI
24/02/2005
150,000
25/02/2005
150,000
24/02/2005
100,000
25/02/2005
150,000
24/02/2005
100,000
25/02/2005
150,000
24/02/2005
100,000
25/02/2005
150,000
24/02/2005
50,000
25/02/2005
150,000
25/02/2005
50,000
25/02/2005
150,000
25/02/2005
150,000
25/02/2005
150,000
25/02/2005
150,000
25/02/2005
150,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
25/02/2005
150,000 28-02-2005 100,000
TOTAL
4,300,000
TOTAL
3,500,000
Universitas Kristen Maranatha
125
Maret 2005 = Rp 27,850,000
TANGGAL
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
28-02-2005
TOTAL
SANKSI
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
2,600,000
TANGGAL SANKSI TANGGAL SANKSI
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
1/3/2005
100,000
2/3/2005
50,000
1/3/2005
100,000
2/3/2005
50,000
1/3/2005
100,000
2/3/2005
50,000
1/3/2005
100,000
2/3/2005
50,000
1/3/2005
100,000
2/3/2005
50,000
1/3/2005
100,000
2/3/2005
50,000
1/3/2005
100,000
2/3/2005
50,000
1/3/2005
100,000
3/3/2005
50,000
1/3/2005
100,000
3/3/2005
50,000
1/3/2005
100,000
3/3/2005
50,000
1/3/2005
100,000
3/3/2005
50,000
1/3/2005
100,000
3/3/2005
50,000
1/3/2005
100,000
3/3/2005
50,000
1/3/2005
100,000
3/3/2005
50,000
TOTAL
3,100,000
TOTAL
2,400,000
Universitas Kristen Maranatha
126
TANGGAL
3/3/2005
3/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
4/3/2005
TOTAL
SANKSI
50,000
50,000
100,000
100,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
3,250,000
TANGGAL SANKSI TANGGAL SANKSI
4/3/2005
150,000
8/3/2005
100,000
4/3/2005
150,000
8/3/2005
100,000
4/3/2005
150,000
8/3/2005
100,000
4/3/2005
150,000
8/3/2005
100,000
4/3/2005
150,000
8/3/2005
100,000
4/3/2005
150,000
8/3/2005
100,000
4/3/2005
150,000
8/3/2005
100,000
4/3/2005
150,000
8/3/2005
100,000
4/3/2005
150,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
8/3/2005
100,000
9/3/2005
100,000
TOTAL
3,550,000
TOTAL
3,100,000
Universitas Kristen Maranatha
127
TANGGAL
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
9/3/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
21/03/2005
TOTAL
SANKSI
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
3,600,000
TANGGAL SANKSI TANGGAL SANKSI
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
150,000
21/03/2005
150,000
22/03/2005
100,000
21/03/2005
150,000
22/03/2005
100,000
21/03/2005
150,000 23-03-2005 100,000
22/03/2005
50,000
23-03-2005 100,000
22/03/2005
150,000
TOTAL
4,300,000
TOTAL
4,550,000
Universitas Kristen Maranatha
128
April 2005 = Rp 23,500,000
TANGGAL
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
13/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
14/04/2005
TOTAL
SANKSI
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
50,000
50,000
50,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
4,350,000
TANGGAL SANKSI TANGGAL SANKSI
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
TOTAL
1,650,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
14/04/2005
150,000
TOTAL
4,650,000
Universitas Kristen Maranatha
129
Mei 2005 = Rp 6,000,000
TANGGAL
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
23-05-2005
TOTAL
SANKSI
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
3,100,000
Juni 2005 = Rp 500,000
TANGGAL SANKSI TANGGAL
23-05-2005 100,000 16-06-2005
23-05-2005 100,000 16-06-2005
23-05-2005 100,000 16-06-2005
23-05-2005 100,000 16-06-2005
23-05-2005 100,000 16-06-2005
23-05-2005 100,000 16-06-2005
23-05-2005 100,000 16-06-2005
23-05-2005 100,000 16-06-2005
23-05-2005 100,000 16-06-2005
23-05-2005 100,000
TOTAL
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
23-05-2005 100,000
TOTAL
2,900,000
SANKSI
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
100,000
500,000
Universitas Kristen Maranatha
130
Agustus 2005 = Rp 4,050,000
TANGGAL
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
12/8/2005
TOTAL
SANKSI
150,000
50,000
100,000
100,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
50,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
100,000
150,000
150,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
3,500,000
TANGGAL
12/8/2005
12/8/2005
12/8/2005
24/08/2005
24/08/2005
24-08-2005
24-08-2005
24-08-2005
24-08-2005
24-08-2005
30-08-2005
TOTAL
September 2005 = Rp 350,000
SANKSI
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
550,000
TANGGAL
7/9/2005
7/9/2005
7/9/2005
7/9/2005
7/9/2005
7/9/2005
7/9/2005
TOTAL
SANKSI
50,000
50,000
50,000
50,000
50,000
50,000
50,000
350,000
Universitas Kristen Maranatha
131
Oktober 2005 = Rp 29,750,000
TANGGAL
19/10/2005
20/10/2005
20/10/2005
20/10/2005
20/10/2005
20/10/2005
20/10/2005
20/10/2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
25-10-2005
TOTAL
SANKSI
100,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
7,350,000
TANGGAL SANKSI TANGGAL SANKSI
25-10-2005 200,000 26-10-2005 300,000
25-10-2005 300,000 26-10-2005 100,000
25-10-2005 300,000 26-10-2005 300,000
25-10-2005 300,000 26-10-2005 150,000
25-10-2005 300,000 26-10-2005 300,000
25-10-2005 300,000 26-10-2005 250,000
25-10-2005 300,000 26-10-2005
50,000
25-10-2005 300,000 26-10-2005 100,000
25-10-2005 300,000 26-10-2005 100,000
25-10-2005 300,000 26-10-2005 250,000
25-10-2005 300,000 26-10-2005 100,000
25-10-2005 300,000 26-10-2005 200,000
25-10-2005 300,000 26-10-2005
50,000
25-10-2005 300,000 26-10-2005
50,000
25-10-2005 200,000 26-10-2005 300,000
25-10-2005 300,000 26-10-2005 150,000
25-10-2005 300,000 26-10-2005 250,000
25-10-2005 300,000 26-10-2005
50,000
25-10-2005 300,000 26-10-2005 250,000
25-10-2005 150,000 26-10-2005
50,000
25-10-2005 300,000 26-10-2005 150,000
25-10-2005 300,000 26-10-2005
50,000
25-10-2005 300,000 26-10-2005 200,000
25-10-2005 300,000 26-10-2005 300,000
25-10-2005 300,000 26-10-2005 250,000
25-10-2005 300,000 26-10-2005 100,000
25-10-2005 300,000 26-10-2005 300,000
26-10-2005
50,000
26-10-2005 250,000
26-10-2005 100,000 26-10-2005 250,000
26-10-2005 100,000 26-10-2005 250,000
26-10-2005 150,000 26-10-2005 150,000
TOTAL
8,150,000
TOTAL
5,600,000
Universitas Kristen Maranatha
132
TANGGAL
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
26-10-2005
TOTAL
SANKSI
150,000
50,000
100,000
150,000
100,000
50,000
250,000
50,000
50,000
50,000
50,000
100,000
100,000
50,000
100,000
50,000
50,000
150,000
250,000
150,000
50,000
50,000
250,000
50,000
100,000
50,000
50,000
150,000
250,000
200,000
50,000
3,300,000
TANGGAL SANKSI TANGGAL SANKSI
26-10-2005 100,000 26-10-2005 100,000
26-10-2005 200,000 26-10-2005 300,000
26-10-2005 300,000 26-10-2005
50,000
26-10-2005
50,000
26-10-2005 100,000
26-10-2005 100,000 26-10-2005 100,000
26-10-2005
50,000
26-10-2005 100,000
26-10-2005
50,000
26-10-2005
50,000
26-10-2005
50,000
26-10-2005 100,000
26-10-2005 200,000 26-10-2005
50,000
26-10-2005
50,000
26-10-2005
50,000
26-10-2005 200,000
TOTAL
1,000,000
26-10-2005 300,000
26-10-2005
50,000
26-10-2005
50,000
26-10-2005
50,000
26-10-2005 100,000
26-10-2005 100,000
26-10-2005 300,000
26-10-2005 100,000
26-10-2005 250,000
26-10-2005
50,000
26-10-2005 300,000
26-10-2005 150,000
26-10-2005 200,000
26-10-2005 250,000
26-10-2005
50,000
26-10-2005
50,000
26-10-2005 200,000
26-10-2005 100,000
26-10-2005 200,000
26-10-2005 150,000
TOTAL
4,350,000
Universitas Kristen Maranatha
133
November 2005 = Rp 14,150,000
TANGGAL
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
23-11-2005
TOTAL
SANKSI
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
100,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
100,000
300,000
300,000
8,900,000
Desember 2005 = Rp 400,000
TANGGAL SANKSI TANGGAL
23-11-2005 300,000
28/12/2005
23-11-2005 300,000
28/12/2005
23-11-2005 300,000
28/12/2005
23-11-2005 300,000
TOTAL
23-11-2005 300,000
23-11-2005 300,000
23-11-2005 300,000
23-11-2005 300,000
23-11-2005 300,000
23-11-2005 300,000
23-11-2005 300,000
23-11-2005 300,000
23-11-2005 300,000
23-11-2005 300,000
23-11-2005 100,000
23-11-2005 300,000
23-11-2005 300,000
23-11-2005
50,000
23-11-2005 300,000
TOTAL
5,250,000
SANKSI
150,000
150,000
100,000
400,000
Universitas Kristen Maranatha
134
Tabel 4.2
1
2
3
4
5
6
MASA
PAJAK
Tahun
2003
Juli
Agustus
September
Oktober
November
Desember
No
Jumlah
WP Efektif
Jumlah SSP
Lapor
Tidak lapor
Prosentase
Kepatuhan
Denda
Prosentase
Sanksi
3937
3966
3986
4036
4056
3045
1582
1590
1603
1587
1578
2026
2355
2376
2383
2449
2478
1019
40.18%
40.09%
40.22%
39.32%
38.90%
66.53%
13100000
23300000
29350000
16250000
6250000
0
88250000
14.84%
26.40%
33.26%
18.41%
7.08%
0.00%
7
8
9
10
11
12
13
14
15
16
17
18
Tahun
2004
Januari
Februari
Maret
April
Mei
Juni
Juli
Agustus
September
Oktober
November
Desember
3065
3091
3118
3142
3165
3190
3203
3228
3247
3263
3275
3292
1600
1550
1624
1617
1655
1592
1601
1624
1612
1585
1639
2124
1465
1541
1494
1525
1510
1598
1602
1604
1635
1678
1636
1168
52.20%
50.14%
52.08%
51.46%
52.29%
49.90%
49.98%
50.31%
49.64%
48.57%
50.04%
64.52%
49050000
13450000
10600000
8900000
9750000
0
6350000
3850000
2750000
0
0
0
104700000
46.85%
12.85%
10.12%
8.50%
9.31%
0.00%
6.06%
3.68%
2.63%
0.00%
0.00%
0.00%
19
20
21
22
23
24
25
26
27
28
29
30
Tahun
2005
Januari
Februari
Maret
April
Mei
Juni
Juli
Agustus
September
Oktober
November
Desember
3314
3332
3370
3387
3403
3422
3448
3464
3479
3477
3493
3522
1671
1670
1686
1685
1669
1672
1653
1698
1688
1685
1701
1999
1643
1662
1684
1702
1734
1750
1795
1766
1791
1792
1792
1523
50.42%
50.12%
50.03%
49.75%
49.04%
48.86%
47.94%
49.02%
48.52%
48.46%
48.70%
56.76%
10400000
20000000
27850000
23500000
6000000
500000
0
4050000
350000
29750000
14150000
400000
136950000
7.59%
14.60%
20.33%
17.16%
4.38%
0.36%
0.00%
2.96%
0.25%
21.72%
10.33%
0.29%
Universitas Kristen Maranatha
135
Dari pelaporan kepatuhan pembayaran Masa di atas dapat dilihat bahwa
terdapat 6 bulan dimana Bagian TUP tidak menerbitkan STP yaitu pada bulan
Desember 2003, Juni 2004, Oktober 2004, November 2