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Dari kelima klasifikasi tersebut, kegiatan usaha jasa konstruksi dikategorikan menjadi tiga dengan masing-masing memiliki cakupan kegiatan usaha sebagai berikut:Bila pengguna jasa bertindak sebagai pemotong PPh, maka ia juga akan melakukan pelunasan PPh atau yang menyetorkan pemotongan tersebut ke kas negara.Dengan cakupan kerjanya yang melibatkan
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