==== Tanya-SC | KUP | Pertanyaan ==== perbedaan Pasal 16 ayat 3 dan ayat 5 PMK-242/PMK.03/2014 ==== Jawaban ==== http://tkb-djp/tkb/engine/learning3/view.php?id=1204 ==== Dasar Hukum ==== -- === Editor === LR