By this past Thursday, when Mr. Obama reassured Mrs. Clinton that as secretary of state she would have direct access to him and could select her own staff, the wooing was complete.

“She feels like she’s been treated very well in the way she’s been asked,” said a close associate of Mrs. Clinton, who like others interviewed asked for anonymity because the nomination will not be formally announced until after Thanksgiving.

Few are predicting that this new relationship born of mutual respect and self-interest will grow into a tight bond between the new president and the woman who will be the public face of his foreign policy, though some say it is not impossible. They argue that a close friendship between the two powerful officials is useful but not essential, and is not a predictor of the success of the nation’s chief diplomat.

While James A. Baker III was extraordinarily close to the first President George Bush and is widely considered one of the most successful recent secretaries of state, Dean Acheson was not a friend of Harry S. Truman and Henry A. Kissinger did not particularly like Richard M. Nixon.

“Two of the nation’s greatest secretaries of state in the modern period, Dean Acheson and Henry Kissinger, were not personally close but were intellectually bonded to their presidents,” said Walter Isaacson, the author of a biography of Mr. Kissinger and the co-author, with Evan Thomas, of “The Wise Men,” a book about America’s postwar foreign policy establishment. “I think that Obama and Clinton could form a perfect partnership based on respect for each other’s view of the world.”

Colin L. Powell, who was President Bush’s first-term celebrity secretary of state, would appear to be a cautionary tale for Mrs. Clinton since his relationship with the president was strained, and he left office an unhappy man. But Mr. Bush’s second-term secretary of state, Condoleezza Rice, is generally not viewed as having the success her unusually tight bond with the president might have engendered.

In the Obama-Clinton relationship, advisers say, the relatively smooth nature of their talks about the secretary of state job indicate that both, for now, have a working chemistry. The advisers say that Mr. Obama was clearly interested in bringing a rival under his wing, and that he also recognized that Mrs. Clinton had far more discipline and focus than her husband.

At the same time, Mr. Obama’s advisers said, he had the self-confidence to name a global brand as his emissary to the world. He recognizes, they said, that after Jan. 20, he will have to build the kind of relationship that ensures that foreign leaders know that when Mrs. Clinton speaks, she is speaking directly for him.

“It helps to have a relationship that Bush had with Baker, that’s no doubt true,” said Martin Indyk, a former American ambassador to Israel, who was a supporter of Mrs. Clinton in the primary battles. “But if they are seen as working together effectively, I think that can be easily overcome. I don’t think he would have decided to appoint her if he didn’t want her to be effective.”

One close adviser to Mr. Obama said the president-elect also saw that Mrs. Clinton’s political skills would serve her well in the job, as happened with Mr. Baker and Mr. Kissinger. “They understood that statecraft is politics by another name,” the adviser said.

Mr. Obama and Mrs. Clinton first spoke after their primary fight on a flight in June to Unity, N.H., their first stage-managed appearance after he won the nomination. As they settled into their seats on his plane, the conversation, according to people on both sides, was far less awkward than they had feared. Over the passing weeks, the relationship gradually improved.

“They got past this long before their supporters and the party activists did,” said one Democrat who is close to both Mr. Obama and Mrs. Clinton.

After Mrs. Clinton’s speech in support of Mr. Obama at the Democratic convention, she crisscrossed the country tirelessly to campaign for him — so much so that he told aides he was impressed by the sheer number of events she was doing on his behalf.

Mrs. Clinton, it should be said, was herself diligent in advertising how hard she was working for the man who defeated her. When announcing her appearances, her press office included tallies of how many events she had held for Mr. Obama, and in how many states. At some rallies, organizers would distribute “Hillary Sent Me” buttons, as if Mrs. Clinton was being magnanimous by “sending” her followers to vote for Mr. Obama.

But Mr. Obama began calling Mrs. Clinton after some of the events — he dialed directly from his cellphone to hers one day in Michigan and another day in Florida — to check in and thank her for helping. By then, their intense primary fights over policy, which both sides now insist was more about heat than substance, had long receded.

“The reality at the end of the day was, whether it was Iran or health care or some of these other issues, we were always fighting big battles over small differences,” said a senior aide to Mr. Obama, adding that “in a campaign, conflict is what you go to.”

Substantively, the two were at odds over the Iraq war — Mrs. Clinton voted to authorize it and Mr. Obama said he would have opposed it had he been in the Senate then — and to a lesser extent over negotiations with Iran. But although Mrs. Clinton criticized Mr. Obama for being willing to sit down and talk to dictators, he has said he would have a lower-level envoy do preparatory work for a meeting with Iran’s leaders first. Mrs. Clinton has said she favors robust diplomacy with Iran and lower-level contacts as well.

In the weeks just before the election, the relationship between Mr. Obama and Mrs. Clinton further mellowed, even as she found herself in a startling role reversal with her younger rival. As a celebrity senator and powerhouse on Capitol Hill, she had helped Mr. Obama in his Senate race and offered advice when he first came to Washington; now she was the workhorse for a political phenomenon.

Since the election, Mrs. Clinton has talked to Mr. Obama only a handful of times, even as two close advisers to Mr. Obama who held top positions in the Clinton administration — Rahm Emanuel and John D. Podesta — have served as key negotiators between her and the president-elect on the secretary of state position.

But Mrs. Clinton has talked several times to Michelle Obama about raising a family in the White House and private schools in Washington. On Friday, Mrs. Obama said the two Obama girls, Malia and Sasha, would attend the Sidwell Friends School, just as Chelsea Clinton did.

Jeff Zeleny contributed reporting from Chicago, and Mark Leibovich from Washington.

More Articles in US » A version of this article appeared in print on November 23, 2008, on page A1 of the New York edition.

Mr. Obama, who was in the first steps of what would become a strategic courtship, called afterward to thank her. By then, close aides to Mrs. Clinton said, she had come to respect the campaign Mr. Obama had run against her. At the least, she knew he understood like no one else the brutal strains of their epic primary battle.

By this past Thursday, when Mr. Obama reassured Mrs. Clinton that as secretary of state she would have direct access to him and could select her own staff, the wooing was complete.

“She feels like she’s been treated very well in the way she’s been asked,” said a close associate of Mrs. Clinton, who like others interviewed asked for anonymity because the nomination will not be formally announced until after Thanksgiving.

Few are predicting that this new relationship born of mutual respect and self-interest will grow into a tight bond between the new president and the woman who will be the public face of his foreign policy, though some say it is not impossible. They argue that a close friendship between the two powerful officials is useful but not essential, and is not a predictor of the success of the nation’s chief diplomat.

While James A. Baker III was extraordinarily close to the first President George Bush and is widely considered one of the most successful recent secretaries of state, Dean Acheson was not a friend of Harry S. Truman and Henry A. Kissinger did not particularly like Richard M. Nixon.

“Two of the nation’s greatest secretaries of state in the modern period, Dean Acheson and Henry Kissinger, were not personally close but were intellectually bonded to their presidents,” said Walter Isaacson, the author of a biography of Mr. Kissinger and the co-author, with Evan Thomas, of “The Wise Men,” a book about America’s postwar foreign policy establishment. “I think that Obama and Clinton could form a perfect partnership based on respect for each other’s view of the world.”

Colin L. Powell, who was President Bush’s first-term celebrity secretary of state, would appear to be a cautionary tale for Mrs. Clinton since his relationship with the president was strained, and he left office an unhappy man. But Mr. Bush’s second-term secretary of state, Condoleezza Rice, is generally not viewed as having the success her unusually tight bond with the president might have engendered.

In the Obama-Clinton relationship, advisers say, the relatively smooth nature of their talks about the secretary of state job indicate that both, for now, have a working chemistry. The advisers say that Mr. Obama was clearly interested in bringing a rival under his wing, and that he also recognized that Mrs. Clinton had far more discipline and focus than her husband.

At the same time, Mr. Obama’s advisers said, he had the self-confidence to name a global brand as his emissary to the world. He recognizes, they said, that after Jan. 20, he will have to build the kind of relationship that ensures that foreign leaders know that when Mrs. Clinton speaks, she is speaking directly for him.

“It helps to have a relationship that Bush had with Baker, that’s no doubt true,” said Martin Indyk, a former American ambassador to Israel, who was a supporter of Mrs. Clinton in the primary battles. “But if they are seen as working together effectively, I think that can be easily overcome. I don’t think he would have decided to appoint her if he didn’t want her to be effective.”

One close adviser to Mr. Obama said the president-elect also saw that Mrs. Clinton’s political skills would serve her well in the job, as happened with Mr. Baker and Mr. Kissinger. “They understood that statecraft is politics by another name,” the adviser said.

Mr. Obama and Mrs. Clinton first spoke after their primary fight on a flight in June to Unity, N.H., their first stage-managed appearance after he won the nomination. As they settled into their seats on his plane, the conversation, according to people on both sides, was far less awkward than they had feared. Over the passing weeks, the relationship gradually improved.

“They got past this long before their supporters and the party activists did,” said one Democrat who is close to both Mr. Obama and Mrs. Clinton.

After Mrs. Clinton’s speech in support of Mr. Obama at the Democratic convention, she crisscrossed the country tirelessly to campaign for him — so much so that he told aides he was impressed by the sheer number of events she was doing on his behalf.

Mrs. Clinton, it should be said, was herself diligent in advertising how hard she was working for the man who defeated her. When announcing her appearances, her press office included tallies of how many events she had held for Mr. Obama, and in how many states. At some rallies, organizers would distribute “Hillary Sent Me” buttons, as if Mrs. Clinton was being magnanimous by “sending” her followers to vote for Mr. Obama.

But Mr. Obama began calling Mrs. Clinton after some of the events — he dialed directly from his cellphone to hers one day in Michigan and another day in Florida — to check in and thank her for helping. By then, their intense primary fights over policy, which both sides now insist was more about heat than substance, had long receded.

“The reality at the end of the day was, whether it was Iran or health care or some of these other issues, we were always fighting big battles over small differences,” said a senior aide to Mr. Obama, adding that “in a campaign, conflict is what you go to.”

Substantively, the two were at odds over the Iraq war — Mrs. Clinton voted to authorize it and Mr. Obama said he would have opposed it had he been in the Senate then — and to a lesser extent over negotiations with Iran. But although Mrs. Clinton criticized Mr. Obama for being willing to sit down and talk to dictators, he has said he would have a lower-level envoy do preparatory work for a meeting with Iran’s leaders first. Mrs. Clinton has said she favors robust diplomacy with Iran and lower-level contacts as well.

In the weeks just before the election, the relationship between Mr. Obama and Mrs. Clinton further mellowed, even as she found herself in a startling role reversal with her younger rival. As a celebrity senator and powerhouse on Capitol Hill, she had helped Mr. Obama in his Senate race and offered advice when he first came to Washington; now she was the workhorse for a political phenomenon.

Since the election, Mrs. Clinton has talked to Mr. Obama only a handful of times, even as two close advisers to Mr. Obama who held top positions in the Clinton administration — Rahm Emanuel and John D. Podesta — have served as key negotiators between her and the president-elect on the secretary of state position.

But Mrs. Clinton has talked several times to Michelle Obama about raising a family in the White House and private schools in Washington. On Friday, Mrs. Obama said the two Obama girls, Malia and Sasha, would attend the Sidwell Friends School, just as Chelsea Clinton did.

Jeff Zeleny contributed reporting from Chicago, and Mark Leibovich from Washington.

More Articles in US » A version of this article appeared in print on November 23, 2008, on page A1 of the New York edition.

Sample Menus Good food choices
(1,500 calories per day with less than 30% fat)

Note: For a daily diet of 1,200, 1500, or 1800 calories, add or subtract the
following for each 300 calories: 1 starch, 1 fat, 1 fruit, 1 more starch or 1 lean protein

DAY 1.1

Breakfast (370 calories)
1/2 cup of shredded wheat (1 starch)
1 cup of skim milk (1 milk)
1 slice of whole wheat toast (1 starch)
1 teaspoon all fruit jelly (free)
1 banana (2 fruit)

Lunch (455 calories)
3 oz. lean ham (3 protein)
2 slices rye bread (2 starch)
lettuce & tomato (1 veg)
1 tablespoon lite mayo (1 fat)
2 small plums (1 fruit)

Dinner (560 calories)
4 oz. grilled shrimp (4 protein)
1 cup pasta (2 starch)
1/2 cup tomato sauce (1 veg)
2 cups salad (2 veg)
1 teaspoon olive oil (1 fat)
Balsamic vinegar (free)
1/2 cup pineapple (1 fruit)

Snack (170 calories)
1 cup sugar free/fat free pudding(1 milk)
2 rice cakes (1 starch)

DAY 2.

Breakfast (360 calories)
1 cup raisin bran (2 starch, 1/2 fruit)
1 cup skim milk (1 milk)
1 slice whole wheat toast (1 starch)
1 teaspoon all fruit jelly (free)

Lunch (410 calories)
Cheese sandwich
3 oz. low fat cheese (3 protein)
2 slices whole wheat bread (2 starch)
lettuce & tomato (1 veg)
1 large fresh peach (1 fruit)
Snack (40 calories)
1 cup raw carrots & celery (1 veg)
1/4 cup salsa (dip) (1/2 veg)

Dinner (580 calories)
4 oz. broiled salmon
(4 protein)
2/3 cup brown rice (2 starch)
1 teaspoon margarine (1 fat)
1 cup veg. Salad (1 veg)
1 teaspoon olive oil (fat)
1/2 cup steamed broccoli (1 veg)
1 fresh pear (1 fruit)
Snack (150 calories)
1 cup non-fat yoghurt (1 milk)
1 cup blueberries (1 fruit)

DAY 3.

Breakfast (425 calories)
1 whole wheat English muffin (2 starch)
1 slice fat reduced cheese (1 protein)
1 banana (1 fruit)
8 oz. skim milk (1 milk)

Lunch (420 calories)
Chinese take-out:
2/3 cup brown rice (2 starch)
1 cup chicken/veg.
(3 protein 1veg 1fat)
1 cup salad (1 veg)
fat free salad dressing (free)
Snack (60 calories)
1 Granny Smith apple (1 fruit)

Dinner (480 calories)
3 oz, broiled filet of sole (3 protein)
1 cup egg noodles (2 starch)
1 teaspoon butter (1 fat)
1 cup cooked carrots (2 veg)
1 cup melon cubes (1 fruit)
Snack (170 calories)
3 gram crackers (1 starch)
8 oz. skim milk (1 milk)

VEGETABLES
For weight loss, there is no food group better than vegetables.They are low in calories, with little or no fat, high is fibre and filled with vitamins and minerals, essential for good health. Here
are some tips for getting the most out of vegetables.  Don’t cover your vegetables with butter, cream or cheese sauce. Instead, use flavored vinegars, soy, or lemon juice. Avoid creamy salad dressings. Avoid high fat add-ons with you salad (croutons, seeds, bacon bits).  Potatoes are low fat, and an excellent weight management food, but not if you add butter and sourcream. Instead of frying, try slicing the potatoes and baking them on a non-stick pan.  Avocados and olives are high in fat and should be eaten in moderation.

DAIRY PRODUCTS
Choose non-fat or low-fat milk, yogurt, or cheeses.  Imitation cheeses contain vegetable oils that may have as much fat as regular cheese. Whipping cream has around 400 calories per cup, nearly all from fat. Use evaporated milk instead of cream for sauces or desserts.

EGGS
Substitute egg whites for whole eggs. Use fat-free egg substitutes. Boil or poach eggs instead of frying. Make scrambled eggs and omelets in a nonstick pan.

SUGARS AND SWEETS
For sweetening, try honey instead of sugar. l Most all-fruit preserves are low in fat and sugar.

MEAT, POULTRY AND FISH
Never fry – instead, broil, bake, roast or stew. Always remove the skin from poultry. White meat is leaner than dark meat.  Chicken or turkey hot-dogs can have as much fat as beef/pork varieties. The loin is the leanest cut of beef, pork, or lamb. Always trim visible fat from meats. All prepared meats (sausages, salami, etc.) are high in fat. Makes stews, soups and sauces the day before, allow to cool and remove fat before serving. Fish and seafood of all kinds are an excellent choice.

GRAINS, RICE, CEREALS AND PASTA
Grains should make up the base of a normal, healthy diet.Although low in fat, these foods are high in calories. For those looking to lose weight, therefore, grains should be eaten in moderation, instead substituting vegetables and fruits. Always choose whole grain over processed breads. Pasta is a great weight control food, but watch the portion size – 1 cup has 200 calories – and stay away from cream or meat sauces.

FATS, OILS AND DRESSING
Margarine has as much fat (and often calories) as butter. However,“diet” (low-calorie) margarine is available. Choose fat-free mayonnaise. Choose diet salad dressings – or better, make your own vinegrette Cholesterol free does not mean fat free.

HERBS & SPICES
Fresh herbs and spices are an essential way to add flavor to your meals without adding fat. With very few exceptions, herbs and spices are low in calories and fat. Cholesterol free does not mean fat free.

FROZEN FOODS
Many busy people rely on frozen or prepared foods.These are often very high in fat and calories. Read the package labels carefully.Avoid any food with more than 3 grams of fat per 100 calories.

NUTS & SEEDS
Good news: nuts and seeds have no cholesterol, are high in fibre and rich in vitamins and minerals.  Bad news: they are high in calories and fat. 2 handfuls can contain your total daily allowance of fat (60-90 grams) and half of your daily calories.

SNACKS
Frequent, low fat and low calorie snacks are an important part of weight management. Make fresh fruits and vegetables for most common snack foods. Airpopped and “light” microwave popcorn are lowest in fat. Pretzels are a much better alternative to chips.

Calories provide the energy that your body needs to survive.

1 gram of fat = 9kilocalories
1 gram of carbohydrates = 4 kilocalories
1 gram of protein = 4 kilocalories

Calories are contained, in varying amounts, in all the foods you eat.The dietary sources of calories are fat, carbohydrates (starches and sugars), and protein. As indicated above, fat is more than twice as rich in calories as either carbohydrates or protein. In order for your body to get the calories from the food you eat, it must break down the food into component parts (carbohydrates, proteins, fats, minerals, vitamins) through the digestive process.These components are then absorbed into the bloodstream to be distributed throughout the body.  The digestive process requires energy, and the amount of energy required for the breakdown of any particular food is called its thermogenic effect. The thermogenic effect is an indicator of how many calories the body must burn to process the food we eat.

THE THERMOGENIC EFFECT OF FOOD
Calories burned for each 100 calories consumed
Protein 25 – 40
Carbohydrate 6 – 8
Fat 3

As you can see, dietary fat has almost no thermogenic effect and is usually stored directly as body fat. This burning  process starts each time you eat and lasts for several hours after the meal. Large meals, especially ones rich in fat, overload the body’s system and result in shorter burning times. Eating several smaller meals throughout the day gives your body additional opportunities to burn calories.

CARBOHYDRATES
A carbohydrate is anything that the body can break down into glucose, a sugar that the cells can use for energy. Carbohydrates may be simple or complex, meaning how easily they are broken down into glucose. Refined wheat (white bread), sugar and alcohol are examples of simple carbohydrates
which, when there is an excess of calories, can be easily converted into fat. Complex carbohydrates include leafy vegetables, potatoes and whole grains. These foods are rich in the nutrients you need for good health and should be the basis of your diet.

PROTEINS
Proteins are essential for building muscles, the body’s most efficient calorie burners. Protein is found in meats, dairy products and, in lesser amounts, in grains. Be certain that your meals contain ufficient amounts of protein. Be aware, however, that protein rich foods are often also rich in fat. It is  portant to look for low-fat alternatives whenever possible.

FAT
Fat is harmful only when there is too much. Fat is essential for life and good health. Fat acts as a arrier for essential vitamins, such as A, D, E and K. Fat plays an important role in the body’s defence system and the production and storage of hormones, such as estrogen. It is now generally agreed by medical experts around the world that, in a healthy diet, no more than one third of calories should come from fat.

1. Impor barang :
   1. Tanpa API sebesar 7.5 %
   2. Dengan API sebesar 2.5 %

1. Pembelian barang dg dana APBN atau APBD sebesar 1.5 %

1. Industri / badan tertentu
   1. BUMN sebesar 1.5 %
   2. Semen sebesar 0.25 %
   3. Rokok sebesar 0.15 %
   4. Kertas sebesar 0.1 %
   5. Baja sebesar 0.2%
   6. Otomotif sebesar 0.45 %
   7. SPBU sebesar 0.3 % (swasta) dan 0.25 % (pertamina)
   8. Perkebunan dan Perikanan 0.5 %

PPH PASAL 23

1. Objek BUT & WP DN
   1. 15 % x Jumlah Bruto dari pendapatan
   2. 15 % x Jumlah Bruto dari bunga
   3. 15 % x Nilai x Prosentase

-         Jasa Profesional 50 %

-         Jasa Teknik 40 %

-         Jasa Pelaksana 13.33 %

-         Jasa Perencana 28.87 %

-         Jasa lain2 10 %

1. Pengecualian
   1. Penghasilan yg dibayar dr hutang bank
   2. Penghasilan yg dibayar dr sewa guna usaha dg hak opsi
   3. Deviden yg diterima
   4. Bunga Obligasi BUMN
   5. Laba dr perusahaan yg modalnya tidak dibagi2
   6. SHU koperasi
   7. Bunga simpanan < batas yg ditentukan

PPH PASAL 26

1. Objek WP LN selain BUT DN
   1. 20 % x Jumlah Bruto dari pendapatan
   2. 20 % x Perkiraan Omset & Premi LN
   3. 20 % x PKP BUT Indonesia

1. Tidak Final:
   1. Penhhasilan kantor, harta utk penghasilan BUT
   2. Pemotongan penghasilan yg diterima org pribadi atau badan LN ditanam di DN

PPH PASAL 24

Penghasilan yg diterima dr DN & LN oleh WPDN

Metode Kredit terbatas : menetapkan batas max

1. Besarnya PPH yg boleh dikreditkan:
   1. Pajak langsung yg dikenakan atas penghasilan LN
   2. < Pajak yg dibayar di LN

< PPH terutang di LN

1. Prosedur:
   1. Tentukan PKP
   2. Tentukan PPH terutang
   3. Tentukan Pajak yg dipotong di LN
   4. Tentukan Max

1.  
   1. Kredit Pajak LN = Nilai b / c / d terendah

NB : Rugi LN tidak boleh dikompensasikan

         Rugi DN boleh dikompensasikan

PPH PASAL 25

Angsuran pajak tahun berjalan: hitungan per bulan utk meringankan pembayaran

1. Tahun Lalu

1. Sebelum batas waktu = angsuran bulan terakhir tahun lalu
2. Perhitungan bagi WP baru:
   1. Bank & Sewa Guna Usaha dg Opsi

1.  
   1. Orang Pribadi

1.  
   1. BUMN & BUMD

1.  
   1. Pribadi < 1.8 M; PPH 25 = 2 % dr Peredaran Bruto

1. PPH 25 tertentu
   1. WP berhak atas kompensasi kerugian
   2. WP yg memperoleh penghasilan tdk teratur
   3. WP yg menyampaikan SPT lebih dr 3 bulan
   4. WP yg memperoleh ijin perpanjangan penyampaian SPT
   5. WP melakukan pembetulan sendiri SPT
   6. WP yg dlm tahun berjalan mengalami perubahan keadaan usaha atau kegiatannya
   7.  

NB : Fiskal melauli udara 1 juta, melauli laut 500.000

PPN & PPn BM

Pengecualian:

1. Pengusaha Kecil
2. Barang Tambang
3. Sembako
4. Makanan Restoran
5. Uang & emas batangan

PPN = Tarif  x DPP

Besar tariff 10 % (5 % – 15 %)

PPn BM = Tarif x DPP

1. Selain Kendaraan bermotor  = 10 %, 20 %, 30 %, 40 %, 50 %, 75 %
2. Kendaraan bermotor = 10 %, 20 %, 30 %, 40 %, 50 %, 60 %, 75 %

PBB

1. Penentuan Perhitungan
   1. Bumi

-         Letak

-         Peruntukan

-         Pemanfaatan

-         Kondisi Ling

1.  
   1. Bangunan

-         Bahan

-         Rekayasa

-         Letak

-         Kondisi Ling

-          

1. Nilai Jual Objek Pajak

1. Pembagian PBB
   1. Pemerintah Pusat          10    %
   2. Biaya Pemungutan          9    %
   3. Pemdati I                      16.2 %
   4. Pemdati II                    64.8 %

MATERAI

1. Objek
   1. Perjanjian & Surat
   2. Akta Notaris
   3. Akta pejabat pembuat akte tanah
   4. Dokumen > 1 jt (6.000) ; 250rb < dukumen < 1 jt
   5. Surat Berharga > 1 jt (6.000) ; 250rb < dukumen < 1 jt
   6. Efek > 1 jt (6.000) ; 250rb < dukumen < 1 jt
   7. Dokumen Pengadilan

1. Pengecualian
   1. Penyimpanan, angkut barang & penumpang
   2. Ijazah
   3. Slip Gaji
   4. Penerimaan dari Kas Negara
   5. Penerimaan Pajak
   6. Intern organisasi
   7. Tabungan
   8. Deviden

1. Sanksi = 2 x Tarif

BPHTB (Bea Perolehan Hak Atas Tanah & Bangunan)

UU No 20 tahun 2000

1. Objek
   1. Jual Beli
   2. Tukar menukar
   3. Hibah
   4. Wasiat
   5. Waris
   6. Pemasukan PT
   7. Pisah hak peralihan
   8. Pembelian dlm lelang
   9. Pelaksanaan putusan hakim
   10. Penggabungan usaha
   11. Pemekaran usaha
   12. Hadiah

1. Pengecualian
   1. Perwakilan diplomatic
   2. Negara untuk kepentingan umum
   3. Badan Internasional
   4. Tanpa perubahan nama
   5. Wakaf
   6. Ibadah

1. Nilai Perolehan Objek Pajak