• Tidak ada hasil yang ditemukan

Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajb Pajak Dalam Melakukan Pembayaran Pajak (Survei terhadap Wajib Pajak Orang Pribadi yang terdaftar pada KPP Pratama Cimahi).

N/A
N/A
Protected

Academic year: 2017

Membagikan "Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajb Pajak Dalam Melakukan Pembayaran Pajak (Survei terhadap Wajib Pajak Orang Pribadi yang terdaftar pada KPP Pratama Cimahi)."

Copied!
48
0
0

Teks penuh

(1)

!""" #

# $

%

# & #

# '

#

#

#

("

) ' #

# #

(2)

!

" # $ %& '

! & (

' & )

*# # %

+

#,

-./ #

0 # !

! . # # 1

(3)

) , (

) , (

2 , $ ) ,

3&#& & & ) , 43 ) 5

+ 3&#& & & ) , 43 ) 5

6 ) , #% / 3&#& & & ) , 43 ) 5

% 3&#& & & ) , 43 ) 5

7 % 3&#& & &

) , 43 ) 5 8 ,

4 5

. #, 4. 5 !

+ . #,

4. 5 !

- 9- . #, 4. 5 '

& / . #,

4. 5 1

:

! #% / %

' % ; # %

' %

' - 9- %

' ) ,

1 #, /

1 . . & 4.. 5

1 #% #, / / &

(4)

1 . 0 # #, #, / 1

: + & 9+ & / #% % ) ,

# #, / (

<,

. . / & /

4 5 # 7 #

. < -&, ; 8 % &

& (

" %& (

#% ; (

<% & = ,

; * =

* " , !

* 0 # '

* 3& # ; '

* & 1

* 0 & & :

* $ & :

0 ; * $ %& !(

0 " !

* $ %& !

> #, *# # " %& !

$ ; !'

* = !1

* " , !:

(5)

+ % " %& /

/ & / #

4 5 7 # '(

+ % " %& /

& & / # 4 5

7 # '

+ % " %& # %

2 , % '1

$ 0 ; 1

$ * 0 # 1

$ 0 " 1

#, :

#% :

(6)

, # % (( 9 ((!

, 0 #, / / & !

, <% & = ,

, &#%& " %& - # !

, &#%& " %& * !!

, &#%& " %& !!

, &#%& " %& # / # 3&#&

& & ) , 43 ) 5 !'

, $ * = = , ? 6 !1

, ! $ * " , = , ? 6 !:

, ' % " %& + /

# 7 # # # ,

) , '(

, 1 % " %& # + /

# 7 # # #, #

'

, : % " %& # & & + /

# 7 # # #, & #

, '

, ( % " %& # 8 % %

& / # 7 # '

, % " %& # + /

# 7 # % % )

#, / '

, % " %& # /

& # 7 # % # & #

(7)

, % " %& # /

& # 7 # % #, / % 8 /

/ % + '

, % " %& # /

& # 7 # % % )

/ #% . #, 4. 5 '!

, % " %& # /

& # 7 # % # & #

7 2 , % '!

, ! % " %& # .&

%

2 , % ''

, ' % " %& # +

. #, 4. 5 '1

, 1 % " %& # + #,

%& . #, 4. 5 ':

, : % " %& # + #,

#, / 1(

, ( % " %& # + #

. 4. 5 1(

, % " %& # + #

$ # . 1

, $ * & 4= +5 1

, $ 0 " 1!

, $ * 11

(8)

> #, . < # 7 #

> #, $ * 3& # 1

> #, $ * 0 & & 1

(9)

#% . @ # 7 #

#% &

#% - 2 , " %& &

#% $ = " ,

#% $ . . % # # &

#% ! $ 0 "

(10)

!

"

!

#

$

% &

'

(

)

*

) '

$

*+

) ,-./00.

1

)

/. '

/234

!

!

5

!

"

!

!

#$

(

(

6

7

8

!

9

:

(11)

% &

!

' %

!

%

/

*

;

) <<<<<<<<<<<<<<<<<<

0

"

)

1

6

=

%

)

(

0-

=> ? -.

0. ? =.

->

-

)

'

7 / 08

'!

1

<<<<< 7

8

'

7 /

0

=8

.

1

*

7*

8

*

7*

8

)

/ ? 0

.

= ?

-)

7@8

(

(12)

# %

&

!

&

(

)

!

*

#

!

&!

+&!

,#

!

/

7

8

'

A

7

8

# -

( *

!

#

!

&!

+&!

,#

!

/

7

8

'

A

7

8

.#

!

/

7

8

'

(

/#

!

/

0#

!

/

7 8

1#

!

-)

(

6

7 8

A

(

"

(

(

)

& "

!

2&!34

2

3

5 1

+

& "

!

2+&!34

2 3

5 0

"

"

2 34

2 3

5 /

2 34& "

2& 3

5 .

(13)

'# -

6 ,* !

!

#

!

&

&

7#

#

8#

#

9#

#

A

:#

9

,;#

A

(

)# -

6. * !

!

#

!

&

&

,,#

(

A

,.#

A

9

A

,/#

7

8

(

,0#

9

7

8

,1#

9

(14)

< =

"

! ! 26,3 ! ! 26.3 !

2(3 "

, . / 0 1 7 8 9 : ,; ,, ,. ,/ ,0 ,1

/ = - - = - = = . - - = = = . .

0 = = - - . - = . . - - - = . .

= - = - 0 . - - . - - - - = . .

- - = - = - - - . - - - .

. - - - - . - = . - - - .

> 0 = . - . - . . - . . . - . .

4 - = - - . - - . . - - - - . .

3 - = - = . = = - = - - - - . .

2 . - . = . . - . - . - - . . .

/, - = - = . - . . - - - .

// - - - - . . . - . .

/0 . . - = . . . . - . - - - . .

/= - = - = . - - . . - - - .

/- = = = / - - = - - = = = = - .

/. - = = 0 - = = = 0 = - 0 = - .

/> = 0 = 0 - - = - 0 = - = = - .

/4 - - . - . - - - - . - - = . .

/3 0 = - - . = - . - - - .

/2 = = . - . - - . . - - - .

0, . . - - . . . - . - - . .

0/ = 0 . - . - - . - - - .

00 0 = - = . - = . - - = - = - .

0= - - - - . - . - - = - - - - .

0- = / - / - = - - = = = = = -

-0. . - - = . - - . - - - . .

0> - - - = . - . . - . - - - . .

04 . - . = . . . . - . . . - . .

03 - - - = - . . - - . - = - . .

02 = = - = - - - = - - .

=, - = . - . - - - - . - = - . .

(15)

%

?

"

?

< =

"

!

!

26,3

%

?

" , / 1 &

/ = - - //

0 = - . /0

= - - . /=

- - - - /0

. - - . /=

> 0 . . /0

4 - - . /=

3 - - . /=

2 . . . /.

/, - - . /=

// - - . /=

/0 . - .

/-/= - - . /=

/- = = - /,

/. - = - //

/> = = - /,

/4 - . .

/-/3 0 - . //

/2 = . . /=

0, . - .

/-0/ = . . /=

00 0 - . //

0= - - . /=

0- = - - //

0. . - .

/-0> - - . /=

04 . . . /.

03 - - - /0

02 = - - //

=, - . .

/-& /-& > /// /0- /-0

%

?

" . 0 &

/ - = 4

0 = - 4

= = 0 .

- = = >

. - - 3

> = - 4

4 = - 4

3 = = >

2 - = 4

/, = = >

// - - 3

/0 . = 3

/= = = >

/- = /

-/. = 0 .

/> 0 0

-/4 - - 3

/3 = - 4

/2 = - 4

0, . - 2

0/ 0 - >

00 = = >

0= - - 3

0- / / 0

0. - = 4

0> - = 4

04 - = 4

03 - = 4

02 = = >

=, = - 4

(16)

!

!

26.3

%

?

%

?

" 7 9 ,; &

/ = . - /0

0 - . - /=

= - . - /=

- - . - /=

. - . - /=

> - . .

/-4 - . - /=

3 = - - //

2 . . . /.

/, - . - /=

// . . . /.

/0 . . . /.

/= - . - /=

/- - - = //

/. = = = 2

/> - - = //

/4 - - . /=

/3 = . - /0

/2 - . - /=

0, . . -

/-0/ - . - /=

00 - . - /=

0= - - = //

0- = - = /,

0. - . - /=

0> - . .

/-04 . . . /.

03 . - .

/-02 - - - /0

=, - - . /=

& & > /0/ /=2

/0-" 8 : &

/ = - 4

0 = . 3

= - - 3

- - - 3

. = - 4

> . - 2

4 - . 2

3 = = >

2 - - 3

/, . - 2

// . . /,

/0 . - 2

/= - . 2

/- = - 4

/. = 0 .

/> = 0 .

/4 - - 3

/3 - - 3

/2 - . 2

0, . . /,

0/ - - 3

00 = - 4

0= . - 2

0- - = 4

0. - - 3

0> . - 2

04 . - 2

03 . - 2

02 - - 3

=, - - 3

(17)

!

2(3

%

?

" ,, ,/ ,1 &

/ = = . //

0 - = . /0

= - = . /0

- - - . /=

. - - . /=

> . - .

/-4 - - . /=

3 - - . /=

2 - . .

/-/, - - . /=

// . - .

/-/0 - - . /=

/= - - . /=

/- = = . //

/. - = . /0

/> - = . /0

/4 - = . /0

/3 - - . /=

/2 - - . /=

0, . - .

/-0/ - - . /=

00 = = . //

0= - - . /=

0- = = - /,

0. - - . /=

0> - - . /=

04 . - .

/-03 - - . /=

02 - - . /=

=, - - . /=

& & > /0, //0 /-2

%

?

" ,. ,0 &

/ = . 3

0 - . 2

= - . 2

- - - 3

. - - 3

> . . /,

4 - . 2

3 - . 2

2 - . 2

/, - - 3

// . . /,

/0 - . 2

/= - - 3

/- = - 4

/. 0 - >

/> = - 4

/4 - . 2

/3 - - 3

/2 - - 3

0, - . 2

0/ - - 3

00 - - 3

0= - - 3

0- = - 4

0. - . 2

0> - . 2

04 . . /,

03 = . 3

02 = - 4

=, = . 3

(18)

+

-

"

! ! 26,3

# , . / 0 1 &

/ = - - = - /3

0 = = - - . /2

= - = - 0 . /3

- - = - = - /3

. - - - - . 0/

> 0 = . - . /2

4 - = - - . 0,

3 - = - = . /2

2 . - . = . 00

/, - = - = . /2

// - - - - . 0/

/0 . . - = . 00

/= - = - = . /2

/- = = = / -

/-/. - = = 0 - />

/> = 0 = 0 -

/-/4 - - . - . 00

/3 0 = - - . /3

/2 = = . - . 0,

0, . . - - . 0=

0/ = 0 . - . /2

00 0 = - = . /4

0= - - - - . 0/

0- = / - / - /=

0. . - - = . 0/

0> - - - = . 0,

04 . - . = . 00

03 - - - = - /2

02 = = - = - /4

=, - = . - . 0/

& /// /,, /0- 2. /-0 .40

(19)

! ! 26.3

# 7 8 9 : ,; &

/ = = . - - /2

0 - = . . - 0/

= - - . - - 0/

- - - . - - 0/

. - = . - - 0,

> - . . - . 0=

4 - - . . - 00

3 = = - = - /4

2 . - . - . 0=

/, - . . - - 00

// . . . 0.

/0 . . . - .

0-/= - - . . - 00

/- - = - - = /3

/. = = = 0 =

/-/> - = - 0 = />

/4 - - - - . 0/

/3 = - . - - 0,

/2 - - . . - 00

0, . . . . -

0-0/ - - . - - 0/

00 - = . - - 0,

0= - . - - = 0,

0- = - - = = /4

0. - - . - - 0/

0> - . . - . 0=

04 . . . - .

0-03 . . - - . 0=

02 - - - 0,

=, - - - - . 0/

& /0/ /0/ /=2 /0, /0- >0.

(20)

! 2(3

# ,, ,. ,/ ,0 ,1 &

/ = = = . . /2

0 - - = . . 0/

= - - = . . 0/

- - - . 0/

. - - - - . 0/

> . . - . .

0-4 - - - . . 00

3 - - - . . 00

2 - - . . . 0=

/, - - - - . 0/

// . . - . .

0-/0 - - - . . 00

/= - - - - . 0/

/- = = = - . /3

/. - 0 = - . /3

/> - = = - . /2

/4 - - = . . 0/

/3 - - - - . 0/

/2 - - - - . 0/

0, . - - . . 0=

0/ - - - - . 0/

00 = - = - . /2

0= - - - - . 0/

0- = = = - - /4

0. - - - . . 00

0> - - - . . 00

04 . . - . .

0-03 - = - . . 0/

02 - = - - . 0,

=, - = - . . 0/

& /0, //- //0 /=> /-2 =/3

(21)

+

! ! 26,3 ! ! 26.3 ! 2(3

# ? ? ? ? ? ?

/ // 4 4 /0 // 3

0 /0 4 3 /= /0 2

= /= . 3 /= /0 2

- /0 > 3 /= /= 3

. /= 3 4 /= /= 3

> /0 4 2 /- /- /,

4 /= 4 2 /= /= 2

3 /= > > // /= 2

2 /. 4 3 /. /- 2

/, /= > 2 /= /= 3

// /= 3 /, /. /- /,

/0 /- 3 2 /. /= 2

/= /= > 2 /= /= 3

/- /, - 4 // // 4

/. // . . 2 /0 >

/> /, - . // /0 4

/4 /- 3 3 /= /0 2

/3 // 4 3 /0 /= 3

/2 /= 4 2 /= /= 3

0, /- 2 /, /- /- 2

0/ /= > 3 /= /= 3

00 // > 4 /= // 3

0= /= 3 2 // /= 3

0- // 0 4 /, /, 4

0. /- 4 3 /= /= 2

0> /= 4 2 /- /= 2

04 /. 4 2 /. /- /,

03 /0 4 2 /- /= 3

02 // > 3 /0 /= 4

=, /- 4 3 /= /= 3

(22)

+

"

"

"

, . / 0 1 7 8 9 : ,; ,, ,. ,/ ,0 ,1

, = ,,/ = 223 - ..2 0 >0. - ,,, = ,,, = ,,, . 440 = 3-= - =/> = ,,, = /=4 = ,,, . .24 >

=,-. = ,,/ 0 3,. - ..2 = 2,. . >3, - -.0 = ,,, . 440 . ==2 - =/> - >/. - ->2 = ,,, . .24 >

=,-/ - ,0> 0 3,. - ..2 / 4=- . >3, - -.0 - /33 . 440 = 3-= - =/> - >/. - ->2 = ,,, . .24 >

=,-0 - ,0> 0 3,. - ..2 0 >0. - ,,, - -.0 - /33 . 440 = 3-= - =/> - >/. - ->2 - .>2 - ,,, >

=,-1 - ,0> = 223 - ..2 = 2,. . >3, - -.0 = ,,, . 440 = 3-= - =/> - >/. - ->2 - .>2 - ,,, >

=,-7 0 ,,, 0 3,. > ,>4 = 2,. . >3, - -.0 . =2/ . 440 = 3-= . >.3 > 002 . 230 - .>2 . .24 >

=,-8 - ,0> 0 3,. - ..2 = 2,. . >3, - -.0 - /33 . 440 . ==2 - =/> - >/. - ->2 - .>2 . .24 >

=,-9 - ,0> 0 3,. - ..2 0 >0. . >3, = ,,, = ,,, - 0>0 0 >., - =/> - >/. - ->2 - .>2 . .24 >

=,-: . 0.- = 223 > ,>4 0 >0. . >3, . 322 - /33 . 440 = 3-= . >.3 - >/. - ->2 > =3> . .24 >

=,-,; - ,0> 0 3,. - ..2 0 >0. . >3, - -.0 . =2/ . 440 = 3-= - =/> - >/. - ->2 - .>2 - ,,, >

=,-,, - ,0> = 223 - ..2 = 2,. . >3, . 322 . =2/ . 440 . ==2 . >.3 > 002 . 230 - .>2 . .24 >

=,-,. . 0.- . />4 - ..2 0 >0. . >3, . 322 . =2/ . 440 = 3-= . >.3 - >/. - ->2 - .>2 . .24 >

=,-,/ - ,0> 0 3,. - ..2 0 >0. . >3, - -.0 - /33 . 440 . ==2 - =/> - >/. - ->2 - .>2 - ,,, >

=,-,0 = ,,/ 0 3,. = ,,, / ,,, - ,,, - -.0 = ,,, - 0>0 = 3-= = ,,, = ,,, = /=4 = ,,, - ,,, >

=,-,1 - ,0> 0 3,. = ,,, / 4=- - ,,, = ,,, = ,,, = ,,, 0 ,,, = ,,, - >/. 0 ,,, = ,,, - ,,, >

=,-,7 = ,,/ / 4,3 = ,,, / 4=- - ,,, - -.0 = ,,, - 0>0 0 ,,, = ,,, - >/. = /=4 = ,,, - ,,, >

=,-,8 - ,0> = 223 > ,>4 = 2,. . >3, - -.0 - /33 - 0>0 = 3-= . >.3 - >/. - ->2 = ,,, . .24 >

=,-,9 0 ,,, 0 3,. - ..2 = 2,. . >3, = ,,, - /33 . 440 = 3-= - =/> - >/. - ->2 - .>2 - ,,, >

=,-,: = ,,/ 0 3,. > ,>4 = 2,. . >3, - -.0 - /33 . 440 . ==2 - =/> - >/. - ->2 - .>2 - ,,, >

=,-.; . 0.- . />4 - ..2 = 2,. . >3, . 322 . =2/ . 440 . ==2 - =/> > 002 - ->2 - .>2 . .24 >

=,-., = ,,/ / 4,3 > ,>4 = 2,. . >3, - -.0 - /33 . 440 = 3-= - =/> - >/. - ->2 - .>2 - ,,, >

=,-.. 0 ,,, 0 3,. - ..2 0 >0. . >3, - -.0 = ,,, . 440 = 3-= - =/> = ,,, - ->2 = ,,, - ,,, >

=,-./ - ,0> = 223 - ..2 = 2,. . >3, - -.0 . =2/ - 0>0 = 3-= = ,,, - >/. - ->2 - .>2 - ,,, >

=,-.0 = ,,/ / ,,, - ..2 / ,,, - ,,, = ,,, - /33 - 0>0 0 >., = ,,, = ,,, = /=4 = ,,, - ,,, - ,,,

.1 . 0.- = 223 - ..2 0 >0. . >3, - -.0 - /33 . 440 = 3-= - =/> - >/. - ->2 - .>2 . .24 >

=,-.7 - ,0> = 223 - ..2 0 >0. . >3, - -.0 . =2/ . 440 = 3-= . >.3 - >/. - ->2 - .>2 . .24 >

=,-.8 . 0.- = 223 > ,>4 0 >0. . >3, . 322 . =2/ . 440 = 3-= . >.3 > 002 . 230 - .>2 . .24 >

=,-.9 - ,0> = 223 - ..2 0 >0. - ,,, . 322 . =2/ - 0>0 = 3-= . >.3 - >/. = /=4 - .>2 . .24 >

=,-.: = ,,/ 0 3,. - ..2 0 >0. - ,,, - -.0 - /33 - 0>0 = 3-= - =/> - >/. = /=4 - .>2 - ,,, >

(23)

=,

--

6,

AA

B %

B B # C B D 9

/ 0 ,,, = ,,, , /,, , /,, , /4. 6/ 030 0 ,,,

= ,,, 3 ,,, , 0>4 , =>4 , =4> 6, =-/ = ,,/

- ,,, /- ,,, , ->4 , 3== , 0., , 2>4 - ,0>

. ,,, . ,,, , />4 / ,,, , ,,, .

0.-0 / ,,, / ,,, , ,== , ,== , ,4- 6/ 3=- / ,,,

0 ,,, 0 ,,, , ,>4 , /,, , /4. 6/ 030 / 4,3

= ,,, /. ,,, , .,, , >,, , =3> , 0.= 0 3,.

- ,,, /, ,,, , === , 2== , /02 / .,/ = 223

. ,,, 0 ,,, , ,>4 / ,,, , ,,, . />4

= = ,,, = ,,, , /,, , /,, , /4. 6/ 030 = ,,,

- ,,, 0, ,,, , >>4 , 4>4 , =,> , 403 - ..2

. ,,, 4 ,,, , 0== / ,,, , ,,, > ,>4

- / ,,, 0 ,,, , ,>4 , ,>4 , /02 6/ .,/ / ,,,

0 ,,, = ,,, , /,, , />4 , 0., 6, 2>4 /

4=-= ,,, /= ,,, , -== , >,, , =3> , 0.= 0 >0.

- ,,, /0 ,,, , -,, / ,,, , ,,, = 2,.

. - ,,, 3 ,,, , 0>4 , 0>4 , =02 6, >0= - ,,,

(24)

-

6.

AA

B %

B B # C B D 9

> = ,,, . ,,, , />4 , />4 , 0., 6, 2>4 = ,,,

- ,,, /2 ,,, , >== , 3,, , 03, , 3-0 - -.0

. ,,, > ,,, , 0,, / ,,, , ,,, . 322

4 = ,,, 3 ,,, , 0>4 , 0>4 , =02 6, >0= = ,,,

- ,,, /= ,,, , -== , 4,, , =-3 , .0- - /33

. ,,, 2 ,,, , =,, / ,,, , ,,, . =2/

3 = ,,, / ,,, , ,== , ,== , ,4- 6/ 3=- = ,,,

- ,,, 2 ,,, , =,, , === , =>- 6, -=/ - 0>0

. ,,, 0, ,,, , >>4 / ,,, , ,,, . 440

2 0 ,,, 0 ,,, , ,>4 , ,>4 , /02 6/ .,/ 0 ,,,

= ,,, 0 ,,, , ,>4 , /== , 0/. 6/ /// 0 >.,

- ,,, 0, ,,, , >>4 , 3,, , 03, , 3-0 = 3-=

. ,,, > ,,, , 0,, / ,,, , ,,, . ==2

/, = ,,, . ,,, , />4 , />4 , 0., 6, 2>4 = ,,,

- ,,, /> ,,, , .== , 4,, , =-3 , .0- - =/>

. ,,, 2 ,,, , =,, / ,,, , ,,, . >.3

-

(

AA

B %

B B # C B D 9

// = ,,, - ,,, , /== , /== , 0/. 6/ /// = ,,,

- ,,, 00 ,,, , 4== , 3>4 , 0/. / /// - >/.

. ,,, - ,,, , /== / ,,, , ,,, 3 />/ > 002

/0 0 ,,, / ,,, , ,== , ,== , ,4- 6/ 3=- 0 ,,,

= ,,, 4 ,,, , 0== , 0>4 , =02 6, >0= = /=4

- ,,, /2 ,,, , >== , 2,, , /4. / 030 - ->2

. ,,, = ,,, , /,, / ,,, , ,,, 3 />/ . 230

/= = ,,, 2 ,,, , =,, , =,, , =-3 6, .0- = ,,,

- ,,, 0, ,,, , >>4 , 2>4 , ,4- / 3=- - .>2

. ,,, / ,,, , ,== / ,,, , ,,, 3 />/ > =3>

/- - ,,, /- ,,, , ->4 , ->4 , =23 6, ,3- - ,,,

. ,,, /> ,,, , .== / ,,, , ,,, . .24

/. - ,,, / ,,, , ,== , ,== , ,4- 6/ 3=- - ,,,

(25)

=,-+

>

>

?

'

?

%

!

"

# "

" $

%&

'() *+) * ) +,+(+ ),,

- . /

!

" $

" $ " 0 " 1

1 2* '2 *' 3 2 ,' ,+* )))

22 2* * )2'

4 , + 3

- . /

!

!

5 6

/ $$ .

" 6

/ $$ . " 1 /

/ 7

" .

8 " 8

9 %

- - 4 . :0 8

"

/ * + 3 3 2 , '23 ))

+,' , +3) , ,), )), ' 2,( , + +,' '+

(26)

1

/

: ; .

-/ /

3' ))) )) )) ))

) 2 +*) 33 ( )3

, ))2 , *( ) '+ 3

!

; " <

- . 3 ) * * (+', + )*3 ,,,)2 ,)

" - . % )3) 2,) ))) ))) ,)

" $

- . (( *2( +,2 , ,)

# - . ' ')(* * * * + )22 ,* ,' ,)

% '* ( , ,3''+ ))))) ,'+ 3 ,)

" % 23+ ,(3 ))) 3(2 ,)

" % *(2 (*2 ))' ),' ,)

% ') '2 + ,,++) ) + ()22, ,)

" % '+ , )(, ) ' )+ ,)

. ),) * )'+ 3,, *'( ,)

/ => . ))) (2* )2* * ,)

/ ? 1 )) ++ )(* )( ,)

(27)

!

"

) ) ' ) ( ) + )

) )

#

$

"

)

) '

) (

) +

)

) )

"%" " &

$ ' (

&

, )

% %

)

*

'

(

+

)

+

$ ' (

@ ,' % 2A " @) 3(2A

(28)

& "

) %

% %,

&

,

)

%

%

$

(29)
(30)

!

! "

#

!$

# % % &

& ! '(()

# # ! ))$* +

(31)

' ! " # # ! # "

& & & #

+ # + '((' '((, '((-'((* '(() ' ($ '-'$( './$' ,-.$) - )$, '/0$0 ,- $--(,$0 * )$' )'*$' 0/.$0 ' (0)$0 ' ,(,$* ' ),)$* , (-($0 .($, .($0 )/$' ).$, ))$* $ $) '$ ,$' ,$. 1 12%%%

# 3 ) '(((

4 " 5 $ %

6

$ $

4 4 ! 6

#

6 6 7 $

% 6

$

6 " '(()

(32)

,

7 '( '* % $ ,$,

% 6 7

,, "!

5 $ 1 '((.! 8

% 3

6

$

6

'((( #

!

$ $ &

#

$

!

$ $

9

# $

#

" 6 $

6 $ 6

(33)

-" # $

4 6 4 4 !

6 :"7! ;"7!$

!$ 6 6 !

!$ "! ! # <

$ 1 '((*!

$ #

'((

4

$ $ $ $

: ; : ; #

$ #= 3

%

$ % 4

$

% $

# % #

%

$ % 4 $

%

(34)

*

# $

6 7

%

1 " # # $ % $ %

& ' ( ) * '

& +, - * ) . * &

* / * ( 0 1 "

* / # ' #

$ $

1

6

' > 6

2 ' # * *

; $

(35)

)

$ 1

$

6

'

6

3 (

8

1

8

6

' 4

8

4

6

,

(36)

.

6 $

4 5 * % # #

; 8 & 8 ; $ '((*1 !

1

? 4

! !

@

# 3 $

$ $ #

# # !

# $

$

$

3

$ $

4 6 ;

(37)

0

> 3 9

3 = , ; '((- %

!

%%% !

$ $

$ #

$ 4 % # 6

:"7! 4 6

#

$ $ $ $

#= !

# B '((-! ;

4 ; $ %

%

; # '((. ! >

(38)

/

4 4 ; !

9 $ $

6 7

# '((.! > >

; 4 ; ;

4 4 " $ 4

" ! #

!$ " "!$

$ 6

$

$

1

> 6

' >

6

6 3

5

C !

C'!

4 6

(39)

(

! ' %*

# $

$ 9

9 = $ '((*1 *! " 1

: !

1

7 9

7 9 4 5

6

4

# 6 7

4 5

6

6 %

6 % 4

5 6 7

(40)

' 4 ! !

$

$

# $

1

B D E C E

'C'E

4 1

B D 4 6

C D

C

' D

' D 4 9 C $ C'

D 3

D F

7 % # * )

4 4 ! 5

(41)
(42)

! " # $

# %

&

' " %

( $

) %

* "

+ "

%

%

(43)

,

*

) "

" " *

* #

! # *

"

%

*

# *

%

!

*

$ *

$

(44)

-"

. "

/

/ 0 *

"

12

+ * % %

1 %

*

"

# /

$

#

% $

# ! # /

(45)

3

/

4

/

# #

" !

(46)

! " # $ %

& % ''((( ) * +

, ) ) - &.- & / " 0 + 1

& -+ + )

''((( ) &

2 34 5 6 ) * + "

''((( &

& 4 7 " 6' 4

8 & 97

5 "+ 4 7 " :/// 8 & ; <##"

0 " 8 & " " 6 5 5 "" " +

5 " '' " &" * +

0 = , 5 9 .9 & 5 + & > )

) < & + 5 + ) & " % "

- = " " ( ) 5 &

0 + % # 4 7 " /// 8 " <

/ "

0 &

(47)

% ,) ? 5 4 5 ) 2 2 = * 5 5 " "

) 5 / " ''((( ) * +

% 0 # " > 5 + + " ) + 5 & +

> ) ) / = " < / & 5 ! ; !':;///

'' .) & &

% " % && 7 @

5 +

% % ) 3 ) 2 #

"

% , " " 9 .9 & 5 + &

5 " + 5 + ) + &

% " - = " " ( ) 5 &

% 7 ! 7 " % + 7+

% & 6 ) & ;

#

> % 7 " ) % +

7+

" "

(48)

Referensi

Dokumen terkait

Produksi limbah pertanian berdasarkan nutrien BK, PK, dan TDN ditampilkan pada tabel 9. Kandungan nutrien pada lima belas kecamatan terpilih sangat berpontesi untuk

Buku ini mengupas tentang sistem agribisnis peternakan yang ada di Indonesia mulai dari dasar manajemen, peran manajemen dalam agribisnis, manajemen produksi, keuangan, Sumber daya

There are many methods of language teaching that may be selected for teaching speaking skill, the writer assumed that Contextual Teaching and Learning (CTL) is suitable method for

Pada penelitian ini, ikan diberi pakan yang mengandung probiotik, prebiotik dan sinbiotik yang diduga dapat meningkatkan respon imun dan ketahanan ikan terhadap Streptococcus

[r]

Tujuan penelitian ini untuk mengetahui penerapan metode pembelajaran out door study dalam meningkatkan hasil belajar IPA materi tumbuhan pada siswa kelas IV SDN 02

[r]

Articles 2, 3 and 14 (9) of the Code of Conduct shall, on a reciprocal basis, not be applied in conference trades between Finland and other OECD countries which are parties to