<?xml version="1.0" encoding="UTF-8"?>
<item xmlns="http://omeka.org/schemas/omeka-xml/v5" itemId="355" public="1" featured="0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://omeka.org/schemas/omeka-xml/v5 http://omeka.org/schemas/omeka-xml/v5/omeka-xml-5-0.xsd" uri="http://digilib.upnb.ac.id/index.php/items/show/355?output=omeka-xml" accessDate="2026-05-11T03:01:15+02:00">
  <fileContainer>
    <file fileId="353">
      <src>http://digilib.upnb.ac.id/files/original/11\355\feb_Ac-COtnoWAArmI-eyUXP-KqX7dg_c7FegTik8D6AkA7WqdgA9XrUSA_1728609275.1.pdf</src>
      <authentication>e2890cff2fbaeb2b0acbf5c1d7cd751a</authentication>
    </file>
  </fileContainer>
  <collection collectionId="11">
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="12">
                <text>HUKUM</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
  </collection>
  <elementSetContainer>
    <elementSet elementSetId="1">
      <name>Dublin Core</name>
      <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
      <elementContainer>
        <element elementId="50">
          <name>Title</name>
          <description>A name given to the resource</description>
          <elementTextContainer>
            <elementText elementTextId="1574">
              <text>Pemeriksaan, Keberatan dan Banding Pajak</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="41">
          <name>Description</name>
          <description>An account of the resource</description>
          <elementTextContainer>
            <elementText elementTextId="1575">
              <text>Perpajakan merupakan salah satu aspek penting dalam kehidupan bernegara yang&#13;
berpengaruh langsung terhadap pembangunan dan kesejahteraan masyarakat. Namun, dalam&#13;
praktiknya, isu penghindaran pajak sering kali menjadi tantangan yang kompleks dan&#13;
kontroversial. Buku ini, Keberatan Pajak, hadir sebagai upaya untuk menjelaskan dan&#13;
mengupas tuntas fenomena penghindaran pajak, amnesti pajak, serta mekanisme hukum yang&#13;
berkaitan dengan keberatan pajak di Indonesia.</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="39">
          <name>Creator</name>
          <description>An entity primarily responsible for making the resource</description>
          <elementTextContainer>
            <elementText elementTextId="1576">
              <text>Dr. Agus Wibowo, M.Kom, M.Si, MM</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="45">
          <name>Publisher</name>
          <description>An entity responsible for making the resource available</description>
          <elementTextContainer>
            <elementText elementTextId="1577">
              <text>Yayasan prima agus teknik bekerja sama dengan universitas sains &amp; teknologi komputer (universitas stekom) &#13;
&#13;
</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="42">
          <name>Format</name>
          <description>The file format, physical medium, or dimensions of the resource</description>
          <elementTextContainer>
            <elementText elementTextId="1578">
              <text>pdf</text>
            </elementText>
          </elementTextContainer>
        </element>
      </elementContainer>
    </elementSet>
  </elementSetContainer>
</item>
