SKRIPSI ADMINISTRASI NEGARA = Penerapan Sanksi Administrasi Terhadap Ketidakpatuhan Membayar Pajak Bumi Dan Bangunan (Pbb) Di Kecamatan Sungkai Selatan Bbb

8

Zi}b|zb bnb kb Kopneohk kh}b ###############################################

Kh{hioc|w{g}.Joc ##################################################################################################

]BMWHN DBEG ZI]B\ZB @]H[BZ @HI WZHA MHRH] Zod{ph}g% Zi}b|zb% [w{o}bhe% Zao|% Do}wc% Cgkbh zozbhe

Trusted by over 1 million members

Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.













=

\GNG]H\HN ZHNIZB HKCBNBZ[]HZB [G]AHKH\ IG[BKHI\H[WAHN CGCMHRH] \HFHI MWCB KHN MHN@WNHN !\MM" KB IGJHCH[HN ZWN@IHB ZGEH[HN















:

MHM B \GNKHAWEWHN

8.8

Eh{h} Mg Mgehihn`

\gcmhn`wnhn {bkhi kh|h{ kb`g}hihn {hn|h hkhnrh kwiwn`hn khnh {g}w{hch rhn` mg}hzh mg}hzhee kh}b kh}b khehc khehc ng`g}b ng`g}b zgabn` zgabn``h `h |hkh |hkh zgi{o} zgi{o} bnb |gng}bc |gng}bchhn hhn khehc khehc ng`g}b ng`g}b zhn`h{ zhn`h{ kb|g}e kb|g}ewih wihn. n. \gcg}b \gcg}bn{h n{ha a mg}w|h mg}w|hrh rh zg{bh| zg{bh| {hawnnrh {hawnnrh

|gng}bc |gng}bchhn hhn khehc khehc

ng`g}b {g}w{hch kh}b |hfhi {g}wz cgnbnìh{. Kgcbibhn |gn{bn` |hfhi mh`b ng`h}h% chih |gcwn`w{h |gcwn`w{hnnrh nnrh kbkhzh}ihn kbkhzh}ihn |hkh ig{gn{whn ig{gn{whn Wnkhn`#Wnk Wnkhn`#Wnkhn` hn` Khzh} 82;7 \hzhe \hzhe =: aw}wd !h"%

mhaph mhaph zg`heh zg`heh |hfhi |hfhi wn{wi ig|g}ew ig|g}ewhn hn ng`h}h ng`h}h mg}khz mg}khzh}i h}ihn hn

Wnkhn`#wnkhn`.

Mwcb khn mhn`wnhn cgcmg}bihn igwn{wn`hn khn igkwkwihn zozbhe gionocb rhn` egmba mhbi mh`b o}hn` h{hw mhkhn rhn` cgc|wnrhb ahi h{hznrh h{hw cgc|g}oega chnd chndhh{ hh{ kh}b kh}b |hkh |hkhnr nrh% h% oega oega ih}g ih}gnh nh b{w b{w phfh phfh}} h|hm h|hmbe behh cg}gi cg}gihh kbph kbphfb fbmi mihn hn cgcmg}bihn zgmh`bhn kh}b chndhh{ h{hw ignbich{hn rhn` kb|g}oeganrh ig|hkh ng`h}h cgehewb |hfhi% rhb{w \hfhi Mwcb khn Mhn`wnhn !\MM". |gn`h{w}hn \MM% {g}kh|h{ khehc Wnkhn`#Wnkhn` Noco} 8= [hawn 8217% rhn` kb wmha kgn`hn Wnkhn`#Wnkhn` Noco} Noco} 8= [hawn 822; [gn{hn` \hfhi Mwcb khn Mhn`wnhn Mhn`wnhn h{hw rhn` kbzgmw{ kbzgmw{ kgn`hn WW\MM.Wnk WW\MM.Wnkhn`#wn hn`#wnkhn` khn` bnb cg}w|hihn cg}w|hihn ehnkhzhn ehnkhzhn awiwc khehc |gn`gnhhn |hfhi zgawmwn`hn kgn`hn ahi h{hz mwcb khn/h{hw |g}oegahn chndhh{ h{hz mwcb khn/h{hw ig|gcbebihn% |gn`whzhhn khn/h{hw |g}oegahn chndhh{ h{hz mhn`wnhn.















;

\hfhi Mwcb khn Mhn`wnhn hkheha \hfhi Ng`h}h% rhb{w zwh{w fgnbz |hfhi rhn` kbigeoeh kbigeoeh oega Kb}gi{o}h{ Fgnk}he \hfhi kgn`hn bnz{hnzb bnz{hnzb o|g}hzbonhe o|g}hzbonhenrh nrh Ihn{o} Ihn{o} \gehrhnhn \hfhi \}h{hch. Igcwkbhn cgnw}w{ |hzhe 81 WW \MM% cgnrgmw{ihn6 h. Ahzb Ahzbee |gn |gng} g}bc bchh hhn n

|hfh |hfhi i cg}w cg}w|h |hih ihn n

|gng |gng}b }bch chhn hn ng` ng`h}h h}h rhn` rhn` kbmh kbmh`b `b

hn{h}h \gcg}bn{ha \wzh{ khn \gcg}bn{ha Khg}ha kgn`hn bcmhn`hn |gcmh`bhn zgiw}hn`#iw}hn`nrh 2<' !zgcmbehn |wewa |g}zgn" wn{wi |gcg}bn{hahn khg}ha {bnìh{ BB khn |gcg}bn{ha khg}hi {bnìh{ B zgmh`hb |gnkh|h{hn khg}ha rhn` mg}zhnìw mg}zhnìw{hn {hn !|gcg}bn{hah !|gcg}bn{hahn n khg}ha {bnìh{ BB zgih}hn` zgih}hn` hkheha |gcg}bn{ha ihmw|h{gn zgkhnìhn |gcg}bn{hahn {bnìh{ B hkheha |gcg}bn{hahn |}o|bnzb". m. Mh`bhn Mh`bhn |gng}bc |gng}bchhn hhn |gcg}bn{ |gcg}bn{hah hahn n khg}ha khg}ha zgmh`hb zgmh`hb chnh rhn` kbchizw kbchizwk k khehc Hrh{ !8"% zgmh`bhn mgzh} kbmg}bihn ig|hkh |gcg}bn{ha khg}ha {bnìh{ BB !|gcg}bn{hahn ihmw|h{gn". j. Bcmh Bcmhn` n`hn hn |gcm |gcmh` h`bh bhn n ahzb ahzbee |gng |gng}b }bch chhn hn |hfh |hfhi i zgmh zgmh`h `hbc bchn hnhh kbch kbchiz izwk wk khehc Hrh{ !8" khn Hrh{ !=" kbh{w} kgn`hn |g}h{w}hn |gcg}bn{ha.

Wcwcnrh chzrh}hih{ rhn` {bkhi cgcmhrh} \MM kbih}gnhihn ighkhhn gionocb khn {bnìh{ |gnkbkbihn }gnkha% zg}{h iw}hn`nrh igzhkh}hn khn ig|h{wahn wn{wi cgcmhrh} |hfhi h{hw mhaihn {bkhi {haw zgewi mgewi |hfhi. Kbzhc|bn` b{w% hkh fw`h o}hn` rhn` cgcbebib |g}gionocbhn% |gnkbkbihn rhn` mhbi zg}{h rhn` {haw zgewi mgewi |hfhi khn chndhh{ |hfhi mh`b ng`h}h chw|wn mh`b kb}bnrh zgnkb}b {bkhi cgcmhrh} |hfhi h{hw {bkhi kbzb|ebn {g|h{ |hkh phi{wnrh cgcmhrh} \MM. Chih% kb|g}ewihn zhnizb khn heh{ |hizh rhn` kh|h{ kb`wnhihn wn{wi cgchizh phfbm |hfhi h`h} cgng}h|ihn igphfbmhnrh khn zhkh} hihn igphfbmhnrh.















7

Cgnw}w Cgnw}w{{ ]ojach ]ojach{{ Zogcb{ Zogcb{}o }o !82286 !8228617 17"% "% zhnizb zhnizb |hfhi |hfhi b{w zgnkb} zgnkb}bb hkh kwh fgnbz fgnbz rhb{w6 h. Zhni Zhnizb zb \bkh \bkhnh nh hkhe hkheha ha zhni zhnizb zb rhn` rhn` kbfh kbfh{w {wai aihn hn oega oega ahib ahibc c |bkh |bkhnh nh kheh khehc c zwh{w zwh{w |w{wzh |w{wzhn n !tonnb !tonnbz" z" khehc khehc zbkhn` zbkhn`nrh nrh ig|hkh ig|hkh zgzgo} zgzgo}hn` hn`%mh %mhbi bi bh phfbm phfbm |hfhi%o}hn |hfhi%o}hn` ` mgewzc mgewzc phfbm |hfhi chw|wn chw|wn |gfhmh{ |gfhmh{ |hfhi%rhn` |hfhi%rhn` {geha cgehiwihn cgehiwihn |g}mwh{hn#|g}mwh{hn kbmbkhn` |g}|hfhihn rhn` cgcgnwab }wcwzhn Wnkhn`# Wnkhn` rhn` oega Wnkhn`#Wnkhn` kbhnjhc kgn`hn zhnizb |bkhnh. m. Zhnizb Zhnizb Hkcbnbz{}h{ Hkcbnbz{}h{bd% bd% zbdh{ khn khn |gehizhnhhnr |gehizhnhhnrhh ehbn kh}b |hkh |hkh zhnizb zhnizb |bkhnh. |bkhnh. Zhni Zhnizb zb Hkcb Hkcbnb nbz{ z{}h }h{b {bdd hkhe hkheha ha awiw awiwch chn n rhn` rhn` kbfh kbfh{w {wai aihn hn oega oega |gfh |gfhmh mh{{ Hkcbnbz{}hzb {g}ahkh| phfbm |hfhi rhn` cgehn``h} ig{gn{whn Wnkhn`#Wnkhn` rhn` kbiwhebdbihzbihn egmba }bn`hn kh}b|hkh {bnkhi |bkhnh% rhn` zgehew mg}w|h zgfwceha whn`% mhbi zwh{w fwceha {g{h| h{hw zwh{w |g}ihebhn h{hw |g}zgn{hzg kh}b fwceha |hfhi rhn` {g}w{hn`.

Zhnizb hkcbnbz{}h{bd mh`b phfbm \MM {geha kbh{w} khec WW\MM rhb{w \hzhe 2 Hrh{ !="% \hzhe 8< Hrh{ !="% !:" khn Hrh{ !;" khn khehc \hzhe 88 Hrh{ !:" WW\MM hkheha zgmh`hb mg}biw{6 h. kgnk kgnkhh hkcb hkcbnb nbz{ z{}hz }hzbb zgmg zgmgzh zh}} =7' =7' kbab kbab{w {wn` n` kh}b kh}b |oio |oioi i |hfh |hfhi i mh`b mh`b phfb phfbm m |hfhi rhn` {bkhi cgnrhc|hbihn Zw}h{ \gcmg}b{hawhn Omrgi \hfhi !Z\O\" phehw|wn zwkha kb{g`w} zgjh}h {g}{webz zg|g}{b rhn` kb}wcwzihn khehc \hzhe 2 Hrh{ !=" khn \hzhe 8< Hrh{ !=" aw}wd h khn Hrh{ !:" WW\MM. m. kgnkh kgnkh hkcbnbz{ hkcbnbz{}hz }hzbb zgmgzh zgmgzh}} =7' kh}b kh}b zgebzb zgebzba a |hfhi |hfhi rhn` {g}aw{h {g}aw{hn` n` mh`b phfbm |hfhi rhn` cgeh|o}ihn kh{h omrgi |hfhi {bkhi mgnh} !egmba igjbe kh}b ahzbe |gcg}bizhhn |gcg}bizhhn K}b}gi{o}h{ K}b}gi{o}h{ Fgnk}he \hfhi". \hfhi". Ahe {g}zgmw{ {g}zgmw{ {geha kb}wcwzihn kb}wcwzihn khehc \hzhe 8< Hrh{ !=" aw}wd m khn Hrh{ !;" WW\MM. j. kbignhihn kbignhihn kgnkh kgnkh hkcbnbz hkcbnbz{}hzb {}hzb zgmgzh} zgmgzh} =' zgmwehn% zgmwehn%rhn` rhn` kbab{w kbab{wn` n` kh}b kh}b zhh{ fh{wa {gc|o zhc|hb kgn`hn ah}b |gcmhrh}hn. Wn{wi fhnìh phi{w |hebn` ehch =; mwehn wn{wi |hfhi {g}aw{hn` rhn` |hkh zhh{ fh{wa {gc|o |gcmhrh}hn {bkhi kbmhrh} h{hw |gcmhrh}hn iw}hn`% zg|g}{b rhn` kb}wcwzihn khehc \hzhe 88















4

Khehc |gnfh{waihn |gnfh{waihn zhnizb zhnizb Hkcbnbz{} Hkcbnbz{}h{bd h{bd kbehiwihn kbehiwihn oega h|h}h{w} ng`h}h ng`h}h rhn` {g}kb}b {g}kb}b kh}b dwn`zbonh}bz/ dwn`zbonh}bz/ |gfhmh{ h{hw egcmh`h egcmh`h ng`h}h rhn` kbmg}b pgpgnhn` pgpgnhn` khn igphfbm igphfbmhn hn mg}khz mg}khzh}i h}ihn hn |g}h{w |g}h{w}hn }hn |g}wnk |g}wnkhn` hn`#wn #wnkhn khn`hn `hn%% wn{wi wn{wi cgehiz cgehizhnh hnhihn ihn zg`heh ig{gn{whn rhn` zwkha kb{gn{wihn khehc wnkhn`#wnkhn` |g}|hfhihn.

Wn{wi cgcwkhaihn cgcwkhaihn phfbm |hfhi cgng}h|ihn cgng}h|ihn igphfbmhnnrh% igphfbmhnnrh% chih |gcg}bn{ha cgnrgk cgnrgkbhi bhihn hn mg}mh` mg}mh`hb hb dhzbeb dhzbeb{hz {hz kbhn{h kbhn{h}hn }hnrh rh hkheha hkheha66 Mhni% Mhni% \oz \oz khn @b}o% @b}o% khn {gc|h{ ehbn rhn` kb{wnfwi oega Cgn{g}b Igwhn`hn. Ahe bnb cgnwnfwihn mg`b{w mgz mgzh}n h}nrh rh |g}a |g}ah{ h{bh bhn n khn khn dhzb dhzbeb eb{h {hzz rhn` rhn` kbmg kbmg}b }bih ihn n ig|h ig|hkh kh phfbm phfbm |hfhi |hfhi wn{w wn{wi i cgehizhnhi cgehizhnhihn hn igphfbmhnnr igphfbmhnnrh% h% {g{h|b kbeh|hn`hn kbeh|hn`hn khehc |gng}h|hn |gng}h|hn |gcwn`w{h |gcwn`w{hn n \MM {bkhi zgcwkha rhn` kbmhrhnìhn ih}gnh chzba hkh phfbm |hfhi rhn` mgewc cgnrhk cgnrhkh}b h}b hihn hihn |gn{bn |gn{bn`nr `nrhh |gcgnw |gcgnwahn ahn igphfbm igphfbmhn hn {g}zgm {g}zgmw{ w{ mh`b mh`b kb}bnr kb}bnrhh khn Ng`h}h% zgabn``h cg}gih mgewc chw cgcmhrh} \MM.

Kheh Khehc c ahe ahe |gng |gng}h }h|h |hn n |gcw |gcwn` n`w{ w{hn hn \MM \MM |hkh |hkh Kbnh Kbnhzz \gnk \gnkh| h|h{ h{hn hn Khg} Khg}ha ha Ihmw Ihmw|h |h{g {gn n

Ehc| Ehc|wn wn` `

W{h} W{h}h% h%

kb{g kb{gcw cwih ihn n

mhap mhaphh

{g}k {g}kh| h|h{ h{

|g}c |g}chz hzhe heha hahn hn

ig{bkhi|h{wahn/igehehbhn phfbm |hfhi |hfhi \MM kb Ihmw|h{gn ehc|wn` W{h}h. Ahe bnb {g}`hc {g}`hcmh} mh} kh{h kh{h {gn{hn {gn{hn` ` {h}`g{ {h}`g{ khn jh|hbh jh|hbhn n |gnkh| |gnkh|h{hn h{hn |hfhi |hfhi \MM Ihmw|h Ihmw|h{gn {gn Ehc|wn` W{h}h {hawn hn``h}hn =<<1 % zgmh`hb mg}biw{6 \MM rhn` kb{g}`g{ihn oega H\M H\MK

zgmg zgmgzh zh}}

]|.; ]|.;.2 .221 21.0 .042 42.0 .041 41%# %#

{g{h {g{h|b |b

}ghe }ghebz bzhz hzbn bnrh rh

ahnr ahnrhh

cgnj cgnjh| h|hb hb

]|.:.4 ]|.:.421. 21.:42 :42.1< .1<1%# 1%# h{hw h{hw 0:%22 0:%22 'kgn`h 'kgn`hn n jh|hbh jh|hbhn n {g}gnkh {g}gnkha a rhn` rhn` {g}kh| {g}kh|h{ h{ kb Igjhch{hn Zwnìhb Zgeh{hn rhb{w ]|.=;4.:8:.<:<%# ]|.=;4.:8:.<:<%# h{hw 70%=='.

Mg}khzh}ihn w}hbhn eh{h} mgehihn` kbh{hz% chih |gngeb{b {g}{h}bi wn{wi cgngeb{b khn

















0

Ig{bkh Ig{bkhi|h i|h{wa {wahn hn Cgcmhr Cgcmhrh} h} \hfhi \hfhi Mwcb Mwcb khn Mhn`wn Mhn`wnhn hn !\MM" !\MM" Kb Igjhch Igjhch{hn {hn Zwnìhb Zgeh{hn Ehc|wn` W{h}h–.

8.= 8.=

\g}c \g}chz hzhe heha hahn hn khn khn ]wh ]whn` n` Ebn Ebnì ìw| w|

Mg}khzh}ihn w}hbhn khehc eh{h} mgehihn` chzheha kbh{hz% chih |g}chzhehahn rhn` hihn kbmhahz hkheha mh`hbchnh mgn{wi#mgn{wi h{hw fgnbz#fgnbz zhnizb hkcbnbz{}hzb khehc |gng}h|hn {g}ahkh| ig{bkhi|h{wahn cgcmhrh} |hfhi mwcb khn mhn`wnhn rhb{w mg}w|h6 h. Mh`hbc Mh`hbchnh hnh |gng}h|hn |gng}h|hn zhnizb zhnizb hkcbnb hkcbnbz{} z{}hzb hzb {g}ahkh| {g}ahkh| ig{bkhi| ig{bkhi|h{w h{wahn ahn phfbm |hfhi khehc cgcmhrh} \MM kb Igjhch{hn Zwnìhb Zgeh{hn ? m. Dhi{o} Dhi{o}#dhi #dhi{o} {o} h|hiha h|hiha rhn` rhn` cgnàh cgnàhcmh cmh{{ |gng}h |gng}h|hn |hn zhnizb zhnizb hkcbnb hkcbnbz{} z{}h{bd h{bd {g}ahkh| ig{bkhi|h{wahn phfbm |hfhi khehc cgcmhrh} \MM kb Igjhch{hn Zwnìhb Zgeh{hn Ihmw|h{gn Ehc|wn` W{h}h?

8.:

[wffwhn [w whn \gng \gngeb eb{b {bh hn

\gngeb{bhn bnb mg}{wfwhn wn{wi cgn`g{hawb khn cgchahcb6 h. Wn{wi cgn`g{hawb cgn`g{hawb khn khn cgchahcb cgchahcb |gng}h| |gng}h|hn hn zhnizb zhnizb hkcbnbz{ hkcbnbz{}hzb }hzb {g}ahkh| {g}ahkh| ig{bkhi|h{wahn phfbm |hfhi khehc cgcmhrh} \MM9

















1

8.; 8.;

Ig`w Ig `wnh nhhn hn \gng \gngeb eb{b {bhn hn

\gngeb{bhn bnb mg}`wnh% mhbi zgjh}h {go}b{bz khn |}hi{bz6 8.;.8 Ig`wnhhn [go}b{bz

\gng \gngeb eb{b {bhn hn bnb bnb kbah kbah}h }h|i |ihn hn mg}` mg}`wn wnhh

wn{w wn{wi i kh|h kh|h{{

cgng cgngcw cwih ihn n h{hw h{hw

cgnàhzbeihn {h{hjh}h |gng}h|hn zhnizb hkcbnbz{}hzb ig|hkh phfbm |hfhi \MM rhn` {bkhi |h{wa cgnwnhbihn igphfbmhn 8.;.= Ig`wnhhn \}hi{bz

\gngeb \gngeb{bhn {bhn bnb mg}`wn mg}`wnhh zgmh`h zgmh`hbb hjwhn hjwhn h{hw h{hw }gdg}gn }gdg}gnzb zb mh`b mh`b |gcg}b |gcg}bn{h n{hahn ahn khg} khg}ha ha

kheh khehc c

}hn` }hnìh ih

cgn` cgnàh ahzb zbei eihn hn

ig|w ig|w{w {wzh zhn n

|gcm |gcmg} g}bh bhn n

zhni zhnizb zb

hkcbnb hkcbnbz{} z{}hzb hzb {g}ahk {g}ahkh| h| phfbm phfbm |hfhi |hfhi \MM rhn` rhn` {bkhi {bkhi |h{wa |h{wa cgnwnh cgnwnhbih bihn n igphfbmhnnrh.

















2

MHM BB [BNFHWHN \WZ[HIH

=.8 [bnfhwhn [gn{hn` \MM =.8.8 =.8.8 \gn`g}{b \gn`g}{bhn hn \MM

\gn`g}{bhn \MM cgnw}w{ WW\MM hkheha bw}hn rhn` kbignhihn {g}ahkh| |gcbebi% |gcg`hn` igiwhzhhn% |gnrgph khn rhn` cgc|g}oega chndhh{ kh}b mwcb khn h{hw mhn`wnhn. \gn`g}{bhn Mwcb kbzbnb hkheha {g}chzwi |g}cwihhn mwcb khn {wmwa mwcb mwcb rhn` rhn` hkh kbmhph kbmhphanr anrh. h. Mwcb Mwcb cgnwnf cgnwnfwi wi |hkh |hkh |g}cwi |g}cwihhn hhn mwcb mwcb cgeb|w cgeb|w{b {b {hnha {hnha khn |g}hb}h |g}hb}hn n |gkheh |gkhehchn chn zg}{h zg}{h ehw{ ehw{ pbehrh pbehrha a Bnkong Bnkongzbh zbh.. Mhn`wn Mhn`wnhn hn hkheha hkheha ionz{}wizb {ginbi rhn` kb{hnhc h{hw kbeg{hihn zgjh}h {g{h| |hkh {hnha khn h{hw |g}hb}hn khn kb`wnhihn zgmh`hb {gc|h{ {bn``he h{hw {gc|h{ mg}wzhah.

Kh}b |g}hnhn kb h{hz% kh|h{ kbzbc|weaUihn mhaph |gn`g}{bhn \MM hkheha bw}hn rhn` kbignhihn {g}ahkh| o}hn` h{hw mhkhn rhn` zgjh}h nrh{h cgc|wnrhb ahi% cgcbebi% cgn`whzhb khn cgc|g}oega chndhh{ kh}b mwnb khn mhn`wnhn.

















8<

hkheha ionz{}wizb {ginbi rhn` kb{hnhc h{hw kbeg{hihn zgjh}h {g{h| |hkh {hnha khn h{hw |g}hb}hn.

Zgehnfw{nrh |gnfgehzhn kh}b \hzhe 8 Hnìh !=" WW\MM% cgn`w}hbihn egmba ehnfw{ cgn`gnhb |gn`g}{bhn mhn`wnhn rhn` cgnfhkb omfgi \MM hkheha 6 h.

Fhehn Fhehn ebnì ebnìwn` wn`hn hn rhn` rhn` {g}e {g}eg{hi g{hi khehc khehc zwh{ zwh{w w ioc|e ioc|egi gi zwh{ zwh{w w mhn`w mhn`wnhn nhn zg|g}{b zg|g}{b ao{ge% ao{ge% |hm}bi |hm}bi%% khn gc|ehz gc|ehzgcg gcgnnr nnrh% h% khn ehbn#eh ehbn#ehbn bn rhn` rhn` cg}w|h cg}w|hihn ihn zh{w zh{w igzh{whn kgnhn ioc|egiz mhn`whn {g}zgmw{9

m.

Fhehn [OE9

j.

Ioehc }gnhn`9

k.

\h`h} cgpha9

g.

[gc|h{ oe oeha}h`h9

d.

@hehn`hn ih|he9

`.

Kh}ch`h9

a.

[hchn cgpha9

b.

[gc| [gc|h{ h{ |gn |gnhc hc|w |wn` n`hn hn/i /ibe behn hn` ` cbnr cbnrhi hi%% hb} hb} khn khn `hz9 `hz9

f.

\b|h cbnrhi9

i.

Dhzb Dhzbeb eb{h {hzz ehb ehbn n rhn rhn` ` cgcm cgcmg} g}bb chn chndh dhh{ h{

















88

Cgnw Cgnw}w }w{{ Ch}k Ch}kbh bhzc zco o !=<< !=<<=6 =6=0 =08" 8" kheh khehc c cgng cgngn{ n{wi wihn hn iehz iehzbd bdbi bihz hzbb mwcb mwcb khn khn mhn`wnhn Cgn{g}b Igwhn`hn ah}wz cgc|g}ah{bihn dhi{o}#dhi{o} zgmh`hb mg}biw{6 h.

Mwcb/{hnha6 8" Eg{hi9 =" \g}w \g}wn n{wi {wihn9 hn9 :" \gc \gchndh hndhh{ h{hn hn99 ;" Ionkbzb9

m.

Mhn`wnhn6 8" Mhah Mhahn n rhn` rhn` kb` kb`wn wnhi hihn hn99 =" ]gih gihrhzh9 :" Eg{hi9 ;" Ionkbz Ionkbzbb ebnìw ebnìwn`h n`hn n khn ehbn ehbn#ehb #ehbn9 n9

Omfgi \MM rn` {bkhi kbignhihn \MM |hzhe : WW\MM rhb{w omfgi |hfhi rhn` 6 h.

Kb`w Kb`wnh nhih ihn n zgch{ zgch{h#z h#zgc gch{ h{hh wn{wi wn{wi cgehr cgehrhn hnbb ig|gn{ ig|gn{bn bn`h `hn n wcwc wcwc rhn` rhn` {bkhi {bkhi kbchizwkihn wn{wi cgc|g}oega igwn{wn`hn9

m.

Kb`wnh Kb`wnhihn ihn wn{w wn{wi i iwmw} iwmw}hn% hn% |gnb |gnbn`` n``heh hehn n |w}mhi |w}mhiheh% heh% h{hw h{hw rhn` rhn` zgfg zgfgnbz nbz kgn` kgn`hn hn b{w9

j.

Cg}w| Cg}w|hi hihn hn aw{hn aw{hn ebnk ebnkwn wn`% `% aw{h aw{hn n zgwih zgwih hehc% hehc% aw{h aw{hn n pbzh{h pbzh{h%% {hchn {hchn nhzbo nhzbonh nhe% e%



















8=

d.

Omfg Omfgi i |hfhi |hfhi kb`w kb`wnh nhih ihn n oega oega wn{wi wn{wi |gn |gnrg rgeg egn` n``h `h}h }hhn hn |gcg |gcg}b }bn{ n{ha hahn9 hn9

`.

Mgzh Mgzh}n }nrh rh Nbeh Nbehbb Fwhe Fwhe Omfgi Omfgi \hfh \hfhi i [bkhi [bkhi Ignh Ignh \hfhi \hfhi !OFO !OFO\[ \[I\ I\"" kb{g{ kb{g{h| h|ihn ihn |hebn` mgzh} ]|.8=.<<<.<<< !kwh mgehz fw{h }w|bha" wn{wi zg{bh| Phfbm |hfhi.

=.8.: Zwmfgi \MM

Zwmfgi \MM cgnw}w{ \hzhe ; WW\MM hkheha o}hn` h{hw mhkhn rhn` zgjh}h nrh{h cgc|wnrhb zwh{w ahi h{hz mwcb% khn h{hw cgc|g}oega chndhh{ h{hz mwcb% khn h{hw cgcbebib% cgn`whzhb% khn h{hw cgc|g}oega chndhh{ h{hz mhn`wnhn. Zgehnf Zgehnfw{n w{nrh rh kh|h{ kh|h{ kb}bnj kb}bnjb% b% mhaph mhaph rhn` rhn` kbcizw kbcizwk k zwmfg zwmfgi i |hfhi |hfhi zgmh`h zgmh`hbch bchnh nh kbchizwkihn kbh{hz hkheha {g}kb}b kh}b o}hn` h{hw mhkhn rhn`6 h.

Cgcbe Cgcbebi bibb h{hw h{hw cgc cgc|w |wnr nrhb hb ahi ahi h{hz h{hz mwcb mwcb khn khn h{h h{hw w mhn` mhn`wn wnhn hn66 8" Cgcbebib Cgcbebib h{hw cgc|wnrhb cgc|wnrhb ahi ahi h{hz h{hz mwcb mwcb !{hnha" !{hnha" zhfh9 zhfh9 =" Cgcbebib Cgcbebib h{hw cgc|wnrhb cgc|wnrhb ahi ahi h{hz h{hz mhn`wnhn mhn`wnhn zhfh9 khn khn



















8:

Mg}khzh}ihn }bnjbhn kbh{hz% kh|h{ kbzbc|weihn mhaph zwmfgi \MM hkheha6 h.

\gcbebi9

m. m. \gcg \gcg`h `hn` n` igiw igiwhz hzhh hhn9 n9 j.

\gnrgph gph h{h h{hw zgmh gmh`hbnrh.

Zwmfgi Zwmfgi |hfhi |hfhi zgmh`h zgmh`hbch bchnh nh kbw}hb kbw}hbihn ihn kbh{hz kbh{hz%% hkheha hkheha |bahi |bahi rhn` rhn` mg}igp mg}igphfb hfbmhn mhn cgnkh|h{ihn omfgi |hfhi khn cgcmhrh} \MM. Khehc ahe bnb kbzgmw{ phfbm |hfhi. [g}ahkh| omfgi |hfhi rhn` mgewc fgehz phfbm |hfhinrh% WW\MM cgcmg}bihn pgpgnh pgpgnhn` n` |hkh |hkh Kb{fgn Kb{fgn |hfhi |hfhi wn{wi wn{wi cgng{h cgng{h|ih |ihn n zwmfg zwmfgi i |hfhi |hfhi zgmh`h zgmh`hbb phfbm phfbm |hfhi.zgmh`hb igzgbcmhn`hn% WW\MM cgcmg}bihn ahi ig|hkh zwmfgi |hfhirhn` {geha kb{g{h|ihn zgmh`hb phfbm |hfhi wn{wi kh|h{ cgcmg}bihn ig{g}hn`hn zgjh}h {g}{webz ig|hkh Kb{fgn |hfhi mhaph bh mwihn phfbm |hfhi {g}ahkh| omfgi |hfhi kbchizwk.h{hz igmg}h{hn {g}zgmw{ khehc phi{w zgmwehn zgfhi kb{g}bchnnrh zw}h{ ig{g}hn`hn bnb Kb{fgn |hfhi hihn cgn`gewh}ihn zw}h{ ig|w{wzhn kbzg}{hb kgn`hn



















8;

Cgnw}w{ \abeb|wz C Ahkfon !=<<= 6 =;7" cgnkgdbnbzbihn zgjh}h fgehz {gn{hn` |gn`g}{bhn zhnizb hkcbnbz{}hzb% {g{h|b ahnrh cgcmg}bihn mh{hzhn mhaph khehc awiwc hkcbnbz{}hzb% |gn``wnhhn khn |gng}h|hn zhnizb hkcbnbz{}hzb cg}w|hihn pgpgnhn` pgpgnhn` |gcg}bn{ha. |gcg}bn{ha. Zhnizb Zhnizb hkcbnbz{}hz hkcbnbz{}hzbb kb{bnfhw kb{bnfhw kh}b awiwc awiwc hkcbnbz{}hz hkcbnbz{}hzb% b% ih}gnh cg}w|hihn heh{ igiwhzhhn rhn` mg}zbdh{ |wmebi rhn` kh|h{ kb`wnhihn oega |gcg}bn{ha |gcg}bn{ha zgmh`hb }ghizb }ghizb h{hz ig{bkhi|h{ ig{bkhi|h{wahn wahn {g}ahkh| {g}ahkh| igphfbmhn igphfbmhn rhn` {geha kb{g{h|ihn khehc no}ch awiwc hkcbnbz{}hzb ng`h}h.

Z \}hf \}hfwk wkbb H{co H{cozw zwkb kb}f }fo o !822 !822; ; 6 8;8" 8;8" cgnk cgnkgdb gdbnb nbzb zbih ihn n zgjh zgjh}h }h fgehz fgehz {gn{h {gn{hn` n` |gn`g}{bhn zhnizb hkcbnbz{}hzb {g{h|b ahnrh cgnrgmw{ihn mhaph mbehchnh khehc zwh{w {bnkhihn awiwc hkcbnbz{}hz }hzb {g}a g}ahkh hkh| zwh{w bih{hn awiwc !}gja{zmg{}giibn` " kbhn{h}h hkcbnbz{}hzb khn zgo}hn` ph}`h chzrh}hih{% kbchnh zb ph}`h chzrh}hih{ {g}bih{ !tg|ebja{bn`" wn{wi cgehiwihn h{hw cgcgnwab zgzwh{w% zgkhn` zgkhnìhn ihn bh ehehb ehehb h{hw {bkhi {bkhi kh|h{ kh|h{ cgnwnh cgnwnhbih bihnnr nnrh% h% chih chih hkcbnb hkcbnbz{} z{}hzb hzb kh|h{ kh|h{ cgehiwihn khnizb awiwc hkcbnz{}hzb ng`h}h {g}ahkh|nrh {hn|h |g}hn{h}h h{hw cgehewb ahibc.

Kh}b igkwh |gnkh|h{ kbh{hz% |gnwebz kh|h{ cgnrbc|weihn mhaph |gn`g}{bhn zhnizb hkcbnbz{}hzb hkheha heh{ igiwhzhhn |gcg}bn{ha rhn` mg}zbdh{ |wmebi cgchizh% rhn` rhn` kb`w kb`wnh nhih ihn n zgmh zgmh`h `hbb }ghiz }ghizbb kh}b kh}b igehe igehehb hbhn hn ph}`h ph}`h chzr chzrh} h}hi hih{ h{ {g}a {g}ahk hkh| h| igphfbm igphfbmhnn hnnrh% rh% rhn` rhn` |gehiz |gehizhnh hnhhnn hnnrh rh {bkhi {bkhi cgcg}ew cgcg}ewihn ihn |w{wzh |w{wzhn n |gn`hk |gn`hkbeh behn n



















87

=.=. =.=.= =

Fgnb Fgnbzz Zhn Zhniz izbb Hkcb Hkcbnb nbz{ z{}h }hzb zb

Cgnw}w{ \abeb|wz C Ahkfo !=<<= 6 =;7" zhnizb Hkcbnbz{}hzb {g}kb}b kh}b 6 h. \hiz \hizhh hhn n |gc |gcg} g}bn bn{h {ha a !mgz{ww}zkphn` "% rhb{w {bnkhihn nrh{h rhn` kbehiwihn oega ok`hn |gcg}bn{hahn h{hw h{hz nhch |gcg}bn{ha wn{wi cgcbnkhaihn% cgnòz cgnòzon` onìhn ihn%% cgnàh cgnàhehn ehn`#a `#ahehn hehn`b% `b% cgc|g} cgc|g}mhb mhbib ib |hkh |hkh ighkhh ighkhhn n zgcweh zgcweh {g}ahkh| ahe rhn` {geha kbehiwihn h{hw zgkhn` kbehiwihn rhn` mg}{gn{hn`hn kgn`hn |g}h{w}hn |g}wkhn`#wnkhn`hn. m. \gnh}bihn \gnh}bihn igcmheb igcmheb ig|w{w ig|w{wzhn zhn !ig{g{h|h !ig{g{h|hn" n" rhn` cgn`wn{wn` cgn`wn{wnìhn. ihn. j. \gn`gn \gn`gnhhn hhn kgnkh kgnkh hkcbnb hkcbnbz{} z{}hzb hzb rhn` mg}zbdh{ mg}zbdh{ {hcmhah {hcmhahn n {g}ahkh {g}ahkh| | awiwch awiwchn n rhn` {geha kbfh{waihn h{hz |gehn``h}hn |g}h{w}hn |g}wnkhn`#wnkhn`hn% zhnizb bnb bnb mbhz mbhzhn hnrh rh {g}k {g}kh| h|h{ h{ |hkh |hkh awiw awiwc c |hfh |hfhi% i% fhcb fhcbnh nhn n zozb zozbhe he khn khn awiw awiwc c ig|g`hphbhn. k. \gn` \gn`gn gnhh hhn n whn` whn` |hi |hizh zh !kphn`zoc" kb{g}h|ihn ig|hkh ph}`h ng`h}h rhn` {bkhi cgch{wab h{hw cgehn``h} |g}h{w}hn |g}wnkhn`#wnkhn`hn .



















84

Mg}khzh}ihn kh}b {b`h chjhc zhnizb hkcbnbz{}hzb {g}zgmw{ hkheha6 8"

Kgnkh hkcbnbz{}hzb

Mgzh} zhizb hkcbnbz{}hzb rhn` mg}w|h kgnkh hkcbnbz{}hzb zhn`h{ mg}th}bhzb khn mg}`hn{wn` |hkh {bnìh{ ig|h{wahn ig|h{wahn phfbm |hfhi khehc cgcgnwab igphfbmhn do}che |gnrhc|hbhn Zw}h{ \gcmg}w{hawhn [hawnhn !Z\["% zg|g}{b6 8" Hkhnrh Hkhnrh igig igigeb} eb}whn whn khehc khehc |gn`b |gn`bzbh zbhn n Z\[ =" Hkhnrh Hkhnrh igehe igehehbhn hbhn |gn`b |gn`bzbh zbhn n dhi{w} dhi{w} |hfhi |hfhi khn :" Hkhnrh Hkhnrh ig{g}ehcm ig{g}ehcmh{hn h{hn |gcmhrh}hn |gcmhrh}hn |hfhi {g}aw{hn`. {g}aw{hn`.

Zgjh}h }bnjb kgnkh hkcbnbz{}hzb rhn` kbchizwk cgeb|w{b6 h"

Kgnkh hkcbnbz{}hzb zgmgzh} ]|. 7<.<<<%<< !ebch |wewa

}bmw }w|bha" khn 8<<.<<<%<< !zg}h{wz }bmw }w|bha" kbignhihn {g}ahkh| phfbm |hfhi rhn` {bkhi cgnrhc|hbihn h{hw {g}ehcmh{ cgnrhc|hbihn Z\[% rhb{w





















80

zgiheb|wn zgiheb|wn {geha kbehiwihn kbehiwihn {bnkhi |gcg}bizhhn |gcg}bizhhn%% {g{h|b zg|hnfhn` mgewc kbehiw kbehiwihn ihn {bnkhi {bnkhihn hn |gnrbk |gnrbkbih bihn n

cgn`gn cgn`gnhb hb hkhnrh hkhnrh ig{bkhimg ig{bkhimgnh} nh}hn hn rhn` rhn`

kbehiwihn phfbm |hfhi zgmh`hb chnh kbchizwk khehc \hzhe :1 WW IW\% {g}ah {g}ahkh kh| | ig{b ig{bkh khi i mgnh mgnh}h }hn n phfbm phfbm |hfhi |hfhi {g}z {g}zgm gmw{ w{ {bkh {bkhi i hihn hihn kbeh kbehiw iwih ihn n |gnrbkbihn% h|hmbeh phfbm |hfhi kgn`hn igchwhn zgnkb}b cgn`wnìh|ihn ig{b ig{bkh khi i

mgnh mgnh}h }hn n

|g}m |g}mwh wh{h {hnn nnrh rh

{g}z {g}zgm gmw{ w{

kgn` kgn`hn hn

kbzg kbzg}{ }{hb hb

|gew |gewnh nhzh zhn n

igiw}h igiw}hn`h n`hn n |gcmhr |gcmhrh}h h}hn n fwceha fwceha |hfhi |hfhi rhn` rhn` zgmgnh zgmgnh}nr }nrhh {g}w{hn {g}w{hn` ` mgzg}{ mgzg}{hh zhnizb hkcbnbz{}hzb mg}w|h kgnkh zgmgzh} = !kwh" iheb fwceha |hfhi rhn` iw}hn` kbmhrh}.





















81

cgehewb zw}h{ {g`w}hn ! \hzhe 2 Hrh{ !=" khn \hzhe 8< Hrh{ !=" aw}wd h khn Hrh{ !:" WW \MM". d"Kgnkh d"Kgnkh hkcb hkcbnb nbz{ z{}hz }hzbb zgmg zgmgzh zh}} =7' =7' kh}b kh}b zgeb zgebzb zba a |hfh |hfhi i rhn` rhn` {g}a {g}aw{ w{hn hn`. `. \gn`gn \gn`gnhhn hhn zhnizb zhnizb rhn` rhn` kgcbib kgcbibhn hn kb{wfw kb{wfwihn ihn {g}ahk {g}ahkh| h| phfbm phfbm |hfhi |hfhi rhn` rhn` cgn`bzb Z\O\ {bkhi zgzwhb kgn`hn ighkhhn zgmgnh}nrh rhb{w mg}khzh}ihn ahzbe |gcg}bizhhn {g}nrh{h fwceha |hfhi rhn` {g}aw{hn` egmba mgzh} kh}b fwceha |hfhi rhn` kbab{wn` mg}khzh}ihn Z\O\ rhn` kbzhc|hbihn oega phfbm |hfhi ! \hzhe 8< Hrh{ !=" aw}wd m khn Hrh{ !;" WW \MM". `"

Kgnkh hkcbnbz{}hzb zgmgzh} =<<' !kwh }h{wz |g}zgn"





















82

\g}|hfhihn !WW \MM" rhn` mg}ehiw% zhnizb hkcbnbz{}hzb {g}zgmw{ kh|h{ mg}w|h mwn`h% kgnkh khn ignhbihn fwceha |hfhi rhn` ah}wz kbmhrh}ihn. =.=.: Zhnizb Hkcbnbz{}hzb Hkcbnbz{}hzb Khehc WW\MM

Zhnizb hkcbnbz{}h{bd mh`b phfbm \MM {geha kbh{w} khec WW\MM rhb{w \hzhe 2 Hrh{ !="% \hzhe 8< Hrh{ !="% !:" khn Hrh{ !;" khn khehc \hzhe 88 Hrh{ !:" WW\MM hkheha zgmh`hb mg}biw{6 h.

kgnk kgnkhh hkcbn hkcbnbz bz{}h {}hzb zb zgmg zgmgzh zh}} =7' kbab kbab{w {wn` n` kh}b kh}b |oio |oioi i |hfhi |hfhi mh`b mh`b phfb phfbm m |hfhi |hfhi rhn` rhn` {bkhi {bkhi cgnrhc cgnrhc|hbi |hbihn hn Zw}h{ Zw}h{ \gcmg} \gcmg}b{h b{hawh awhn n Omrgi Omrgi \hfhi \hfhi !Z\O\" !Z\O\" phehw|wn zwkha kb{g`w} zgjh}h {g}{webz zg|g}{b rhn` kb}wcwzihn khehc \hzhe





















=<

kgnkh kgnkh hkcbnb hkcbnbz{} z{}hzb hzb zgmgzh zgmgzh}} =7' !kwh !kwh |wewa |wewa ehch ehch |g}zgn |g}zgn"" kbab{w kbab{wn` n` kh}b kh}b |oioi |hfhi. m.

kgnkh kgnkh hkcbn hkcbnbz{ bz{}hz }hzbb zgmgzh zgmgzh}} =7' =7' kh}b kh}b zgebzb zgebzba a |hfhi |hfhi rhn` rhn` {g}a {g}aw{h w{hn` n` mh`b mh`b phfb phfbm m |hfhi rhn` cgeh|o}ihn kh{h omrgi |hfhi {bkhi mgnh} !egmba igjbe kh}b ahzbe |gcg}bizhhn |gcg}bizhhn

K}b}gi{o}h{ K}b}gi{o}h{ Fgnk}he Fgnk}he \hfhi". \hfhi". Ahe {g}zgmw{ {g}zgmw{ {geha kb}wcwzihn kb}wcwzihn

khehc \hzhe 8< Hrh{ !=" aw}wd m khn Hrh{ !;" WW\MM rhb{w6 \hzh \hzhee 8< Hrh{ Hrh{ !=" !=" aw}w aw}wdd m% cgrg cgrgmw mw{i {ihn hn mhap mhaphh h|hm h|hmbe behh mg}k mg}khz hzh} h}ih ihn n |gcg}bizhhn h{hw ig{g}hn`hn ehbn {g}nrh{h fwceha |hfhi rhn` {g}aw{hn` egmba mgzh} kh}b fwceha |hfhi rhn` kbaw{hnìhn mg}khzh}ihn Zw}h{ \gcmg}b{hawhn





















=8

kbab{w kbab{wn` n` |hkh |hkh zhh{ zhh{ fh{wa fh{wa {gc|o {gc|o zhc|hb zhc|hb kgn`hn kgn`hn ah}b ah}b |gcmhr |gcmhrh}h h}hn n wn{wi wn{wi fhnìh phi{w |hebn` ehch =; mwehn. Rhn` Rhn` |g}e |g}ew w kb|g kb|g}a }ah{ h{bi bihn hn oega oega phfb phfbm m |hfh |hfhi i hkhe hkheha ha zhh{ zhh{ |gew |gewnh nhzh zhn n kgnk kgnkhh hkcbnbz{}hzb {hkb kb{hcmha kgn`hn aw{hn` |hfhi rhn` mgewc h{hw iw}hn` kbmhrh} rhb{w |hebn` ehcmh{ kbmhrh} khehc phi{w 8 mwehn zgfhi {hn``he kb{g}bchnrh zw}h{ {h`b {h`bah ahn n |hfh |hfhi i oega oega phfb phfbm m |hfh |hfhi. i. Cgn` Cgn`gn gnhb hb {gc| {gc|h{ h{ |gcm |gcmhr hrh}h h}hn n |hfh |hfhi i rhn` rhn` {g}w{h {g}w{hn`% n`% kb{gn{ kb{gn{wih wihn n kbmhni kbmhni%% ihn{o} ihn{o} \oz khn @b}o @b}o h{hw|wn h{hw|wn {gc|h{ {gc|h{ ehbn ehbn rhn` rhn` kb{wnfwi ! \hzhe 88 Hrh{ !;" khn !7" WW \MM".

=.=.;

\gn`g}{bhn Ig{bkhi|h{wahn Ig{bkhi|h{wahn























==

igphfbmhnnrh% chih zgehrhinrh |gfhmh{ hkcbnbz{}hzb kh}b zwh{w ihn{o} |gehrhnhn |hfhi wn{wi cgcmg}b zhnizb zgzwhb h{w}hn rhn` hkh.

=.=.7 Fgnbz Ig{bkhi|h{wahn Ig{bkhi|h{wahn phfbm phfbm |hfhi \MM \MM





















=:

Kh}b ig#Gnhc ahe {g}zgmw{ gc|h{ ahe !8#;" ahe mg}hkh khehc igpgnhn`hn Kb}fgn \hfhi zgkhnìhn zbzhnrh mg}khkh kbewh} igpgnhn`hn Kb}fgn |hfhi.

Cgnw}w{ Zhehcwn H[ !822<6828" Zgmhm#zgmhm ig{bkhi|h{wahn phfbm |hfhi khehc





















=;

j.

Kgnk Kgnkhh hkcb hkcbnb nbz{ z{}h }hzb zb h{hz h{hz |hfh |hfhi i rhn` rhn` {g}w{ {g}w{hn hn` ` !{bk !{bkhi hi h{hw h{hw iw}h iw}hn` n` mhrh} mhrh}"" zg{geha fh{wa {gc|o zgmgzh} =' !kwh |g}zgn" zgmwehn% rhn` kbab{wn` kh}b zhh{ fh{wa {gc|o zgzwhb kgn`hn ah}b |gcmhrh}hn wn{wi fhnìh phi{w |hebn` ehch =; !kwh |wewa gc|h{" mwehn.

k.

\gnh \gnh`b `bah ahn n kgn` kgn`hn hn Zw}h Zw}h{{ [h`b [h`bah ahn n \hfh \hfhi i !Z[\ !Z[\"" ah}w ah}wzz kbew kbewnh nhzb zb zgeh zgehcm cmh{ h{





















=7

j. Wnkh Wnkhn` n`#Wn #Wnkh khn` n` Noco Noco}} =< [haw [hawn n =<<< =<<< {gn{ {gn{hn hn` ` \gnh \gnh`b `bah ahn n \hfh \hfhi i Kgn` Kgn`hn hn Zw}h{ \hizh.





















=4

j"

\gnkgih{hn

nbehb

fwhe

|gn``hn{b%

rhb{w

zwh{w

|gnkgih{hn |gnkgih{hn wn{wi cgngn{wihn cgngn{wihn NFO\ kgn`hn kgn`hn cgc|g}ab{w cgc|g}ab{wnìhn nìhn ahzbe |}okwizb/ |gnkh|h{hn omfgi |hfhi rhn` mg}zhnìw{hn. Mg}khzh}ihn |hzhe 4 hrh{ !=" WW\MM mhaph mgzh}nrh NFO\ kb{g{h|ihn zg{bh| : {hawn oega cgn{}b cgn{}b igwhn` igwhn`hn hn ]B. Nhcwn Nhcwn kgcbib kgcbibhn% hn% wn{wi wn{wi khg}ha khg}ha {g}{gn{ {g}{gn{w w rhn` rhn`























=0





















=1





















=2





















:<





















:8













































































































































































































































SKRIPSI ADMINISTRASI NEGARA = Penerapan Sanksi Administrasi Terhadap Ketidakpatuhan Membayar Pajak Bumi Dan Bangunan (Pbb) Di Kecamatan Sungkai Selatan Bbb

Recommend Documents