Possessive Adjective , Possessive Pronouns , Reflexive Pronouns , Gerund , Infinitives , Affirmative and Negative Aggreement

Possessive Adjectives

We use possessive adjectives to show who owns or "possesses" something. The possessive adjectives are:

• my, your, his, her, its, our, their
• whose (interrogative)

number	person	gender	possessive adjective	example sentence
singular	1st	male/female	my	This is my book.
	2nd	male/female	your	I like your hair.
	3rd	male	his	His name is "John".
		female	her	Her name is "Mary".
		neuter	its	The dog is licking its paw.
plural	1st	male/female	our	We have sold our house.
	2nd	male/female	your	Your children are lovely.
	3rd	male/female/neuter	their	The students thanked their teacher.
singular/plural	1st/2nd/3rd	male/female (not neuter)	whose	Whose phone did you use?

Compare:

your = possessive adjective
you're = you are

its = possessive adjective
it's = it is OR it has

their = possessive adjective
they're = they are
there = adverb (I'm not going there / look over there / there is a car outside)

whose = possessive adjective
who's = who is OR who has

Be careful! There is no apostrophe (') in the possessive adjective "its". We use an apostrophe to write the short form of "it is" or "it has". For example:
it's raining = it is raining
it's finished = it has finished

I'm taking my dog to the vet. It's broken its leg.

Possessive Pronouns

We use possessive pronouns to refer to a specific person/people or thing/things (the "antecedent") belonging to a person/people (and sometimes belonging to an animal/animals or thing/things).

We use possessive pronouns depending on:

• number: singular (eg: mine) or plural (eg: ours)
• person: 1st person (eg: mine), 2nd person (eg: yours) or 3rd person (eg: his)
• gender: male (his), female (hers)

Below are the possessive pronouns, followed by some example sentences. Notice that each possessive pronoun can:

• be subject or object
• refer to a singular or plural antecedent

number	person	gender (of "owner")	possessive pronouns
singular	1st	male/female	mine
	2nd	male/female	yours
	3rd	male	his
		female	hers
plural	1st	male/female	ours
	2nd	male/female	yours
	3rd	male/female/neuter	theirs

• Look at these pictures. Mine is the big one. (subject = My picture)
• I like your flowers. Do you like mine? (object = my flowers)
• I looked everywhere for your key. I found John's key but I couldn't find yours. (object = your key)
• My flowers are dying. Yours are lovely. (subject = Your flowers)
• All the essays were good but his was the best. (subject = his essay)
• John found his passport but Mary couldn't find hers. (object = her passport)
• John found his clothes but Mary couldn't find hers. (object = her clothes)
• Here is your car. Ours is over there, where we left it. (subject = Our car)
• Your photos are good. Ours are terrible. (subject = Our photos)
• Each couple's books are colour-coded. Yours are red. (subject = Your books)
• I don't like this family's garden but I like yours. (object = your garden)
• These aren't John and Mary's children. Theirs have black hair. (subject = Their children)
• John and Mary don't like your car. Do you like theirs? (object = their car)

Notice that the following (with apostrophe [']) do NOT exist: her's, your's, their's

Notice that the interrogative pronoun whose can also be a possessive pronoun (an interrogative possessive pronoun). Look at these examples:

• There was $100 on the table and Tara wondered whose it was.
• This car hasn't moved for two months. Whose is it?

Reflexive Pronouns

reflexive (adj.) [grammar]: reflecting back on the subject, like a mirror

We use a reflexive pronoun when we want to refer back to the subject of the sentence or clause. Reflexive pronouns end in "-self" (singular) or "-selves" (plural).

There are eight reflexive pronouns:

	reflexive pronoun
singular	myself yourself himself, herself, itself
plural	ourselves yourselves themselves

Look at these examples:

	reflexive pronouns
the underlined words are NOT the same person/thing	the underlined words are the SAME person/thing
John saw me.	I saw myself in the mirror.
Why does he blame you?	Why do you blame yourself?
David sent him a copy.	John sent himself a copy.
David sent her a copy.	Mary sent herself a copy.
My dog hurt the cat.	My dog hurt itself.
We blame you.	We blame ourselves.
Can you help my children?	Can you help yourselves?
They cannot look after the babies.	They cannot look after themselves.

Intensive pronouns

Notice that all the above reflexive pronouns can also act as intensive pronouns, but the function and usage are different. An intensive pronoun emphasizes its antecedent. Look at these examples:

• I made it myself. OR I myself made it.
• Have you yourself seen it? OR Have you seen it yourself?
• The President himself promised to stop the war.
• She spoke to me herself. OR She herself spoke to me.
• The exam itself wasn't difficult, but exam room was horrible.
• Never mind. We'll do it ourselves.
• You yourselves asked us to do it.
• They recommend this book even though they themselves have never read it. OR They recommend this book even though they have never read it themselves.

Gerunds (-ing)

When a verb ends in -ing, it may be a gerund or a present participle. It is important to understand that they are not the same.

VERB + GERUND

   Ex :

·               1. I appreciated being given suggestions by her.

·               2. Has Bella admitted killing eleven people yet?

·               3. Sinta always avoids answering my questions.

VERB + PREPOSITION + GERUND

Ex:

·               1. Have you ever thought of studying abroad?

·               2. He gave up smoking because of his doctor’s advice.

·               3. Jenny insisted on buying that cellphone instead of this one.

INFINITIVES PHRASES

         Infinitives is a grammatical term used to refer to certain verb forms that exist in many languages. As with many linguistic concepts, there is not a single definition applicable to all languages. The word is derived from Late Latin infinitivus, a derivative of infinitus meaning "infinite". Infinitives are used mostly as non-finite verbs.

Verb “infinitives”:

“hope to, plan to, advise to, command to, compel to, encourage to, intend to, decide to, promise to, agree to, offer to, refuse to, seem to, appear to, pretend to, ask to, expect to, would like to, want to, need to, forbid to, force to, beg to, instruct to, invite to, order to, etc”.

INFINITIVE + VERB

RUMUS : Subject + Verb + to infinitive

Ex:

- He refused to go.

- I expect to pass the test.

- I hope to see you again.

- The driver was ordered to stop. 

- We’re going out for dinner. Would you like to join us?

ADJECTIVE + INFINITIVES

           

RUMUS :

(kalimat) + Adjective + to infinitive

Ex : English is easy to learn

AFFIRMATIVE & NEGATIVE AGREEMENT

            Sebenarnya kata so, too, dan also mempunyai arti yang sama yaitu juga, pula, pun. Tapi dalam penggunaannya terdapat perbedaan, sodigunakan sebelum tobe(s) dan auxilliaries(kata bantu).

Example:

1. My wife will talk to him and so will I

2. My wife has talked about it, and so have I

3. My wife talked about it, and so did I

4. My wife is talking about it, and so am I

Sedangkan too dan also digunakan setelah tobe(s) dan auxilliaries.

Example:

1. My wife will talk to him and I will too

2. My wife has talked about it, and I have too

3. My wife talked about it, and I did also

4. My wife is talking about it, and I am also

            When indicating that one person or thing does something and then adding that another does the same, use the word “so” or “too”. To avoid needless repetition of words from the affirmative statement, use the conjunction “and”, followed by a simple statement using so or too. The order of this statement will depend on whether so or too is used.
Ex:

1.When a form of the verb be is used in the main clause, the same tense of verb be is used in the simple statement that follows.

Affirmative statement (be) + and + [ S + verb (be) + too]

Example: I am happy and you are too.

Affirmative statement (be) + and + [ so + verb (be) + S ]
Example: I am happy and so are you.

2.When a compound verb (auxiliary +verb), for example, will go, should do, has done, have written, must examine, etc., occurs in the main clause, the auxiliary of the main verb is used in the simple statement, and the subject and verb must agree.

Affirmative statement (compound verb) + and + [ S + auxiliary only + too ]

Example: Edward should do his homework and Bella should too.
Affirmative statement (compound verb) + and + [ so + auxiliary only + S ]

Example: Edward should do his homework and so does Bella.

3.When any verb except be appears without any auxiliaries in the main clause, the auxiliary do, does, or did is used in the simple statement. The subject and verb must agree and the tense must be the same.

Affirmative statement (single verb except be) + and + [ S + do, does ,or did + too ]

Example: Jackson plays guitar every day and Jessica does too.
Affirmative statement (single verb except be) + and + [ so + do, does, or did + S ]
Example:

1.        Mark sung “moments” and so did Kevin.

2.      We want to buy a fountain, and she does too.

3.      My mother likes traveling, and so do their mother.

4.      My brother invites him to the party, and my sister does too.

5.      They wrote a good poem, and so did he.

6.      Fred cooked fried rice for his breakfast, and Tina did too.

Additional

Examples:
1. Rose likes to fly, and her brother does too.

2. They will leave at noon, and I will too.

3. He has an early appointment, and so do I.

4. She has already written her composition, and so have her friends.

5. Their plane is arriving at nine o’clock, and so is mine.

6. I should go grocery shopping this afternoon, and so should my neighbor.

7. We like to swim in the pool, and they do too.

8. Our Spanish teacher loves to travel, and so do we.

9. He has lived in Mexico for five years, and you have too.

10. I must write them a letter, and she must too.

  

Negative Agreement

            Neither dan either memiliki arti yang sama yaitu: tidak keduanya, atau kedua-duanya tidak. neither digunakan sebelum auxilliary verb, for example:
1. My roommate won't go, and neither will I

2. My roommate hasn't gone, and neither have I

3. My roommate doesn't go, and neither do I

4. My roommate isn't going, and neither am I

Dan untuk either digunakan setelah auxilliary verb dan kata "not", for example:
1. My roommate won't go, and I won't(will not) either

2. My roommate hasn't gone, and I haven't either 

3. My roommate doesn't go, and I don't either

4. My roommate isn't going, and I am not either.

Hal lain yang harus diperhatikan yaitu untuk pemakaian tobe dan auxilliaries setelah kata "..and.." harus sesuai dengan tobe dan auxilliaries yang digunakan di awal kalimat, seperti :
My wife is talking about it, and so am I

My wife has talked about it, and I have too

My roommate won't go, and neither will I

My roommate doesn't go, and I don't either

Ex:

1.      The manager isn’t too happy with the project, and neither is his assistant.

2.      We can’t study in the library, and he can’t either.

3.      You didn’t pay the taxes, and they didn’t either.

4.      My brother won’t accept my father’s decision, and my sister won’t either.

5.      He doesn’t know the answer, and neither does she.

“Either” and “neither” function in simple statements much like “so” and “too” in affirmative sentences. However, either and neither are used to indicate negative agreement. The same rules for auxiliaries, be and do, does, or did apply.

Negative statement + and + [ S + negative auxiliary or be + either]
Negative statement + and + [ neither + positive auxiliary or be + S ]

Examples:
I didn’t see Bella this morning. Edward didn’t see Bella this morning

I didn’t see Bella this morning and Edward didn’t either.

I didn’t see Bella this morning and neither did Edward.

Additional examples:

1.The students won’t accept the dean’s decision, and the faculty won’t either.

2. I haven’t worked there long, and neither have you.

Daftar Pustaka : 

www.englishclub.com  

www.wikipedia.co.id

http://hikmawandiny.blogspot.com/2014/01/affirmative-and-negative-agreement.htm

http://fnflife.blogspot.com/2010/07/affirmative-negative-aggrement.html

http://bahasainggrisonlines.blogspot.com/2013/04/pengertian-rumus-dan-contoh-infinitives.html

SANGKURIANG (FOLKTALES FROM WEST JAVA)

The story begins in the jungle of the Kingdom of Pajajaran , where woman named Dayang Sumbi has given birth to a son. The boy was handsome and his mother named him Sangkuriang.

Time passed and Sangkuriang became an adult. He was very agile and a good hunter. Si Tumang always accompanied Sangkuriang whenever he went hunting. He always brought the spoils of the hunt back to be cooked.

One day , Sangkuriang spotted a wild pig in thr forest. Actually , the boar was his grandmother , Celeng Wayungyang. Si Tumang realized this and he tried to prevent Sangkuriang from shooting the pig. Sangkuriang tripped over Si Tumang and the boar escaped. This made Sangkuriang very angry. Sangkuriang was furious with Si Tumang and he decided to kill Si Tumang instead of the pig. He had not caught any animals that day. He took a knife and cut out Si Tumang's heart and hurried home. He gave his mother the heart yo be cooked.

Dayang Sumbi was greatly shocked when she realized that Si Tumang's heart was not that of a deer. She took a big wooden spoon and went to Sangkuriang , she was very angry with him. "begone , rebellious son! You do not know how to return a kindness! Si tumang has looked after you simce childhood! How dare you kill jim and eat his heart!".

Dauang Sumbi struck Sangkuriang with the spoon again and again. The last blow tore his head , which begin yo bleed. Sangkuriang fled into the forest , cradling his bleedinh head. He climbed up and over the mountain. He was very scared. He had never seen his motjer so angry. Sangkuriang disappeared as if he had been swallowed by the earth. Nothing was heard of him.

From the on , Dayang Sumbi lived alonr in the forest. She continued her weaving and meditation. She became a powerful wise-woman , skilled at healing. She helped many villagers who lived around the forest. She treated the sick and gave them gifts of her weaving. Her specialty was a mixture of leaves and herbs that kept her young and beautiful.

One day , a young man came to see her. He asked for treatment. Every day , he came for treatment until his sickness was almost better. He began to fall in love with Dayang Sumbi. He approached her and said , "Dayang Sumbi , you are so beautiful , will you marry me?". Dayang Sumbi was uncomfortable with his touch on her shoulder , but she did not want to hurt his feelings. She slowly moved away and said , "Oh , I am too old for you , young man. I am old enough to be your mother". "But , that's impossible! You are still young and beautiful , why do you say that you are the same age as my mother?".

"What is your name? And who is your mother?". "I do not know. All I can remember is being frightened and running away as hard as I could until I passed out. When I came to , a robber was cating for the wound on my forehead. Later he adopted me as his son. He passed his supernatural powers onto me. But now my adopted father has passed away and I live by myself".

"Let me look at your head". Dayang Sumbi was surprised when she recognized the scar on his head as a blow made by her big wooden spoon. The young man did noy believe that he was her son. Dayang Sumbi explained that she looked young because of her herbal medicine. Later , she gave him two impossible conditions for marriage. First , she asked him to make a lake by damming the Citarum river. Second , she asked him to build a large boat for their house. And both of yhe tasks must be completed before cocksrow.

However , when Dayang Sumbi realized tjat Sangkuriang had almost completed his task , she searched for a way to stop him. She took one of her weavings , a large white cloth , and hung it from her weaving platfotm , all the while praying to the god. Then she asked the village girls to set fore to it. The dark sky became as bright as the dawn and the roosters began to crow.

Dayang Sumbi went up to Sangkuriang. "Sangkuriang , your time is up , you must give up now!". Sangkuriang was furious. Now he would not able to marry Dayang Sumbi! And ve had used many of his supernatural powers , including calling on supernatural beings for help. Sangkuriang was so angry that he kicked the almost-finished boat with all his might. The boat flew far into the air and landed upside down in yhe mountains.

In West Java , this legend is believed to be the origin of Tangkuban Perahu mountain. The story of Sangkuriang has been carved in relief on the walls of the crater of Tangkuban Perahu.

*************************
Do you know why Dayang Sumbi was so angry with her son?
Dayang Sumbi was really the offspring of Sungging Perbangkara (The King of Pajajaran) and Celeng Wayungyang (A Female boar) who drank his urine while he was hunting in the forest.

Later , Sungging Perbangkara found a baby in the foreat that was actually his own daughter. He gave her to Ibu Suri to look after. The pretty baby girl was named Dayang Sumbi. When Dayang Sumbi was a young maiden , she was already a skilled weaver. She weaved on a small platform that Sungging Perbangkara had given her.

One day , while she was weaving , she dropped her shuttle. None of her servants had accompanied her that day , and she was afraid to get down off the weaving platform by herself. Finally she said , "Whoever brings me back my shuttle , shall become my husband (if a man) or my sister (if a woman)".

By coincidence , there was a very smart dog , named Si Tumang , under the platforn. He understood Dayang Sumbi's words. He picked up the shuttle un his mount and climbed up onto thr platform. Dayang Sumbi was very grateful to Si Tumang , but she forgot her promise.

Dayang Sumbu became tired from weaving and feel a sleep. Si Tumang had been waiting for his chance and he stepped over Dayang Sumbi , who was sound a sleep. Later Dayang Sumbi found she was prrgnant , but she did not know who the father of her baby was. To protect the family name , the king banished Dayang Sumbi to the jungle. She was given a weaving platform there. Curiously enough , Si Tumang also accompanied her to the jungle.

Si Tumang was very loyal to Dayang Sumbi. He collected wood for her , and hunted for her. Later ehrn Sangkuriang became a boy , Si Tumang looked after him and protected him from wild animals. Dayang Sumbi was deeply touched , and she said ,"Tumang , you are very loyal and act like a husband. If you get hurt , I will make many sacrifices". That is the story. Now , you know why Dayang Sumbi was so angry with her son.



#BIBLIOGRAPHY :

Dwi Elisa
Sangkuruang (folktales from west java) , PT. Grasindo , Jakarta - 2000

Passive voice - Causative Verbs - Relative Pronouns

PASSIVE VOICE

• The passive voice is formed by using the appropriate form of the verb to be (for example, is) and a past participle (for example, formed). Fo
• PRESENT
• 1. Simple Present Tense
• Formula :

                          S + IS/AM/ARE + V 3

• Example :

1. I am called by the teacher
2. Mimy is bitten by a little dog
3. The house is sold by the owner.

• 2. Present Continuous Tense
• Formula :

                        S + AM/IS/ARE + BEING + V 3

• Example :

1. I am being called by the teacher
2. Mimy is being bitten by a little dog
3. The house is being sold by the owner.

• 3. Present Perfect Tense
• Formula :

                       S + HAVE/HAS + BEEN + V 3

• Example :

1. I have been called by the teacher
2. Mimy has been bitten by a little dog
3. The house has been sold by the owner.

• 4. Present Perfect Continuous Tense
• Formula :

                      S + HAS/HAVE + BEEN + BEING + V 3

• Example :

1. I have been being called by the teacher
2. Mimy has been being bitten by a little dog
3. The house has been being sold by the owner.

• PAST
• 1. Simple Past Tense
• Formula :

                      S + WAS/WERE + V 3

•  Example :

1. We were called by the teacher
2. Mimy was bitten by a little dog
3. The house was sold by the owner.

• 2. Past Continuous Tense
• Formula :

                      S + WAS/WERE + BEING + V 3

• Example : 

1. We were being called by the teacher
2. Mimy was being bitten by a little dog
3. The house was being sold by the owner.

• 3. Past Perfect Tense
• Formula :

                      S + HAD + BEEN + V 3

• Example :

1. I had been called by the teacher
2. Mimy had been bitten by a little dog
3. The house had been sold by the owner.

• 4. Past Perfect Continuous Tense
• Formula : 

                       S + HAD + BEEN + BEING + V 3

• Example : 

1. I had been being called by the teacher
2. Mimy had been being bitten by a little dog
3. The house had been being sold by the owner.

• FUTURE
• 1. Simple Future Tense
• Formula :

                       S + WILL + BE + V 3

• Example :

1. I will be called by the teacher
2. Mimy will be bitten by a little dog
3. The house will be sold by the owner.

• 2. Future Continuous Tense
• Formula :

                      S + WILL + BE + BEING + V 3

• Example :

1. I will be being called by the teacher
2. Mimy will be being bitten by a little dog
3. The house will be being sold by the owner.

• 3. Future Perfect Tense
• Formula :

                    S + WILL + HAVE + BEEN + V 3

• Example :

1. I will have been called by the teacher
2. Mimy will have been bitten by a little dog
3. The house will have been sold by the owner.

• 4. Future Perfect Continuous Tense
• Formula :

                  S + WILL + HAVE + BEEN +BEING + V 3

• Example :

1. I will have been being called by the teacher
2. Mimy will have been being bitten by a little dog
3. The house will have been being sold by the owner.

CAUSATIVE VERBS

• The causative verbs are used to indicate that one person causes a second person to do something for the first person. One can cause somebody to do something for him or her by paying, asking, or forcing the person
• Let
• Formula :

                   [let + person + verb]

• Use : This construction means "to allow someone to do something."
• Examples:

1. John let me drive his new car.
2. Will your parents let you go to the party?
3. I don't know if my boss will let me take the day off.

• Make
• Formula :

                  [make + person + verb]

• Use : This construction means "to force someone to do something."
• Examples:

1. My teacher made me apologize for what I had said.
2. Did somebody make you wear that ugly hat?
3. She made her children do their homework.

• Have
• Formula :

                  [have + person + verb]

• Use : This construction means "to give someone the responsibility to do something."
• Examples:

1. Dr. Smith had his nurse take the patient's temperature.
2. Please have your secretary fax me the information.
3. I had the mechanic check the brakes.

• Get
• Formula :

                   [get + person + to + verb]

• Use : This construction usually means "to convince to do something" or "to trick someone into doing something."
• Examples:

1. Susie got her son to take the medicine even though it tasted terrible.
2. How can parents get their children to read more?
3. The government TV commercials are trying to get people to stop smoking.

RELATIVE PRONOUNS

• A relative pronoun is used to connect a clause or phrase to a noun or pronoun. 
• A relative pronoun is usually seen in a sentence at the beginning of an adjective clause. An adjective clause functions as an adjective, modifying nouns and pronouns. 
• Who : Who is used for the people, relative pronoun as subject ( Who digunakan untuk orang, kata ganti penghubung sebagai subjek )
• Formula :

1. Subject + Who + Verb + Adverb, who is located between Subject and Verb
2. Subject + Who + Modal + Verb 1 + Adverb, who is located between Subject and Modal
3. Subject + Who + Tobe + Verb 3 + by ..., who is located between Subject and Tobe
4. Subject + Who + Modal + be + Verb 3 + by ..., who is located between Subject and Modal

• Example :

1. The girl who is reading the Novel in that room is my English teacher ( The girl is my English teacher. She is reading the Novel. )
2. She who can make to believe everyone about that event is my aunt ( She is my aunt. She can make to believe everyone about that event. )
3. The girl who is loved by him is the friendship of my friend ( The girl is the friendship of my friend. She is loved by him. )
4. The man who will be married by her is the kind hearted man ( The man is kind hearted man. He will be married by her. )

• Whom : Whom is used for the people, relative pronoun as object ( Whom digunakan untuk orang, kata ganti penghubung sebagai objek )
• Formula :

1. Object + Whom + Subject, whom is located between Object and Subject

• Example :

1. The woman whom i have talked to will buy a new house ( I have talked to the woman. She will buy a new house. )
2. The girl whom Sally is going with has ever been to Indonesia country ( Sally is going with the girl. She has ever been to Indonesia country. )

• Whose : Whose is used for stating possession ( Whose digunakan untuk menyatakan kepemilikan atau kepunyaan )
• Formula :

1. Subject + Whose + Possesion of Subject, whose is located between Subject and Possesion of Subject

• Example :

1. The man whose wife died last week is my teacher ( The man is my teacher. His wife died last week. )
2. The girl whose bag was stolen went with you yesterday doesn't like you ( The girl went with you yesterday. She doesn't like you. Her bag was stolen. )
3. The woman whose umbrella is green is as old as my grandmother ( The woman is as old as my grandmother. Her umbrella is green. )

• Which or That : Which or That is used for the noun, relative pronoun as subject or object ( Which atau That digunakan untuk benda, kata ganti penghubung sebagai subjek atau objek )
• Formula :

1. Subject + Which / That + Verb, which or that is located between Subject and Verb
2. Object + Which / That + Subject, which or that is located between Object and Subject
3. Subject + Which / That + Tobe + Adjective, which or that is located between Subject and Tobe
4. Subject + Which / That + Modal + be + Verb 3, which or that is located between Subject and Modal
5. Object + Which / That + Modal + Verb 1, which or that is located between Object and Modal
6. Subject + Which / That + Modal + be + Verb 3, which or that is located between Subject and Modal

• Example :

1. The bag that / which is lying on the desk is Helen's ( The bag is Helen's. It's lying on the desk. )
2. The newspaper that / which Pedro gave you was very interesting ( Pedro gave you the newspaper. It was very interesting. )
3. The painting that / which is very beautiful is his ( The painting is his. It's very beautiful. )
4. The bird that / which can be created the spectacle is Mira's ( The bird is Mira's. It can be created the spectacle. )
5. I've just heard something that / which will surprise you ( I've heard something. It will surprise you )
6. Something that / which will be said is about him ( Something is about him. It will be said. )

DAFTAR PUSTAKA :

• http://mbokratu.wordpress.com/2011/01/28/rumus-passive-voices/
• http://www.englishpage.com/minitutorials/let.html
• http://masterex.narod.ru/english_email_causative_verbs.html
• http://ayuyuliayang.blogspot.com/2012/02/relative-pronouns-dalam-bahasa.html?m=1

Bahasa Inggris Bisnis 2

The benefit of studying english for faculty of economics.

1. For know a polite talk with others.
2. For know the writing is polite to use.
3. For know a good language to use.

Adverbs

Makalah

Bahasa inggris 2

Disusun oleh :

Aprinsa leonita (21211030)

Heni Astuti (23211311)

Sherli yuniarti (26211736)

Ria rizcayanti (29211157)

Fakultas ekonomi

Universitas Gunadarma

2014

KATA PENGANTAR

Puji syukur kami panjatkan kehadirat Allah SWT yang telah melimpahkan rahmat, taufiq, dan hidayah-Nya kepada kami, sehingga kami dapat menyelesaikan makalah ini dengan tepat waktu.

Makalah dengan judul “ Adverbs of time , adverbs of place,adverbs of frequency dan adverbs of manner” ini kami susun untuk memenuhi tugas mata kuliah bahasa inggris 2.

Kami menyadari bahwa dalam penyusunan makalah ini masih banyak kekurangan dan memerlukan banyak perbaikan. Untuk itu kami mengharapkan kritik dan saran yang bersifat membangun untuk penyempurnaan makalah ini.

Harapan kami semoga makalah ini membantu menambah pengetahuan dan pengalaman bagi para pembaca, sehingga kami dapat memperbaiki bentuk maupun isi makalah ini sehingga kedepannya dapat lebih baik.

Makalah ini kami akui masih banyak kekurangan karena pengalaman yang kami miliki sangat kurang. Oleh kerena itu kami harapkan kepada para pembaca untuk memberikan masukan-masukan yang bersifat membangun untuk kesempurnaan makalah ini.

Bekasi, 13 Maret 2014

         Penulis

Adverbs

Adverbs adalah kata yang dipakai untuk menerangkan kaa kerja , kata sifat , atau kata tambahan yang lain. Akan tetapi definisi ini ternyata salah , karena adverbs boleh dan sangat sering menerangkan kata depan dan kata sambung.

1.      Kata tambahan (adverb)menerangkan kata depan :

·         The cat was sitting almost outside the door à Kucing itu sedang duduk hampir diluar pintu.

·         She arrived long before the time à Ia tiba lama sebelum waktunya.

2.      Kata tambahan (adverb) menerangkan kata sambung :

·         I want to know precisely how the accident happened à Saya hendak mengetahui dengan tepat bagaimana kecelakaan itu terjadi.

·         I like this place simply because the air is cool à Saya menyukai tempat ini hanya karena udaranya sejuk.

A.    Adverbs of time (kata keterangan yang menyatakan waktu).

·         I did this before , and he has done at since à Saya melakukan hal ini dulu , dan ia telah melakukannya sejak waktu itu.

Kata keterangan waktu yang utama ialah : now (sekarang) , then (pada waktu itu) , since (sejak waktu itu) , before (lebih dahulu) , ago (dulu/dahulu) , already (sudah) , soon (segera) , immediately (segera , dengan segera) , instantly (dengan segera) , presently (segera , sekarang) , late (terlambat) , lately (akhir-akhir ini) , early (pagi-pagi) , afterwards (sesudah itu , kemudian) , today (hari ini ) , yesterday (kemarin) , tomorrow (besok) , dan sebagainya.

B.     Adverbs of place ( kata keterangan yang menyatakan tempat).

·         You may sit here àAnda boleh duduk disini.

Kata keterangan tempat yang utama ialah : here ; there ; hence (dari sini) , thence (dari sana) , above (di atas) , below (di bawah ; ke bawah) , in (di atau masuk ke tempat , posisi dan sebaginya ; ada = tidak absen) , out (di luar ; tidak di rumah); inside (didalam;kedalam), outside(diluar;keluar); hither (ke/menuju tempat ini; disana), within (dalam), without (luar; di luar), far (jauh), near (di atau ke suatu jarak yang dekat; tidak jauh) dan sebagainya.

C.     Adverbs of frequency ( kata keterangan yang menyatakan seberapa sering suatu kegiatan atau peristiwa dilakukan atau terjadi).

·         Adverbs of frequency terdiri dari :

o   Adverbs of quantity (kata keterangan yang menyatakan banyaknya , taraf , atau tingkat).

§  He is almost a heavy eater à Ia hampir menjadi jago makan.

Kata keterangan banyaknya , taraf , atau tingkat yang utama ialah : very ; too (terlalu) , quite (sungguh) , much ; almost ; little (sedikit sekali) , a little (sedikit) , soomewhat (agak) , rather (agak , cukup ) , so ( begitu dalam arti sampai sedemikian luas atau besar) , half (setengah) , partly (sebagian) , whally ; completely , entirely , totally (sama sekali) , dan sebagainya.

o   Adverbs of number (kata keterangan yang menyatakan bilangan).

§  I did it twice à Saya melakukannya dua kali.

Kata keterangan bilangan yang utama ialah : once (satu kali , sekali) , twice (duakali) , thrice (tiga kali) , again (lagi) , firstly (pertama ; pertama-tama) , secondly (kedua , thirdly (ketiga) , always (selalu) , never (tak pernah) , often (sering) , seldom (jarang) , sometimes (kadang-kadang) , dan sebagainya.

D.    Adverbs of manner (kata keterangan yang menyatakan cara , sifat , dan keadaan).

·         She did her work quickly à Ia mengerjakan pekerjaannya dengan cepat.

Kata keterangan cara , sifat , dan keadaan yang utama ialah : well (dengan baik) , ill (jelek , dengan jelek) , badly (jelek , kurang senonoh) , amiss (salah) , fluently (dengan lancar) , probably (mungkin) , thus (demikian) , so ( begitu , amat) , dan sebagainya.

Daftar pustaka

1. Drs.john S.Hartanto , Drs.S.koentjoro , Drs.Manaf Asmoro Seputro ; Accurate ,Brief And Clear English grammar

2. Http://www.wordsmile.com/adverb-of-frequency

Pengenaan Pajak Pertambahan Nilai Barang dan Jasa

1. MEKANISME PEMUNGUTAN PPN.
Ada 3 Metode menghitung besarnya pajak yang terutang atas nilai tambah , yaitu :

• Addition Method : Pada metode ini PPN dihitung dari tarif kali seluruh penjumlahan nilai tambah.
• Subtraction Method : Pada metode ini PPN yang terutang dihitung dari tarif kali selisih antara harga penjualan dengan harga pembelian.
• Credit Method : Pada metode ini hampir sama dengan Addition Method dan Subtraction Method.Pada Credit Method ini harus mencari selisih antara pajak yang dibayar saat pembelian dengan pajak yang dipungut saat penjualan.Metode ini hasilnya lebih akurat karena dimungkinkan komponen harga beli terdapat komponen yang tidak terutang PPN.

2. SIFAT , TIPE , DAN PRINSIP PEMUNGUTAN.
Sifat Pemungutan.
Pajak Pertambahan Nilai mempunyai beberapa sifat pemungutan , yaitu :

• PPN sebagai Pajak Objektif : Pungutan PPN ini mendasarkan objeknya tanpa memperhatikan keadaan diri Wajib Pajak.
• PPN sebagai Pajak Tidak Langsung : Pungutan PPN ini menjelaskan bahwa secara ekonomis beban PPN dapat dialihkan kepada pihak lain.Namun dari segi yuridis tanggung jawab penyetoran pajak tidak berada pada penanggung pajak (pemikul beban).
• Pemungutan PPN Multistage Tax : Pungutan PPN ini dilakukan pada setiap mata rantai jalur produksi maupun jalur distribusi dari pabrikan , pedagang besar , sampai dengan pengecer.
• PPN dipungut dengan menggunakan alat bukti Faktur Pajak.Credit Method sebagai metode yang digunakan dengan konsekuensi Pengusaha Kena Pajak harus menerbitkan Faktur Pajak sebagai bukti pemungutan PPN.
• PPN bersifat netral.
• PPN tidak menimbulkan pajak ganda.
• PPN sebagai pajak atas konsumsi dalam negeri penyerahan Barang Kena Pajak atau Jasa Kena Pajak dilakukan atas konsumsi dalam negeri.

3. Tipe Pemungutan.
Memperhatikan Tipe Pemungutan atau perlakuan perolehannya barang modal dapat diklasifikasikan dalam :

• Consumpyion Type Value Added Tax.

Pada tipe ini semua pembelian yang digunakan untuk produksi termasuk barang modal dikurangkan dari nilai tambahnya sehingga memberikan sifat netral PPN atas pola produksi.

• Net Income Type Value Added Tax.

Pada tipe ini tidak dimungkinkan adanya pengurangan pembelian barang modal dari dasar pengenaan.
Pengurangan tersebut diperkenankan hanya sebesar penyusutan yang ditentukan pada saat menghitung net income dalam rangka penghitungan PPh.
Cara ini berakibat pengenaan pajak dua kali atas barang modal.

• Gross Product Type Added Tax.

Pada tipe ini pembelian barang modal tidak diperkenankan sama sekali untuk dikurangkan dari dasar pengenaan pajak.
Akibatnya adalah barang modal dikenakan pajak dua kali , yaitu : pada saat pembelian dan dilakukan melalui hasil produksi yang dijual kepada konsumen.

4. Prinsip Pemungutan.
Dari mekanisme pemungutan PPN , terdapat 2 prinsip pemungutan , yaitu :

• Prinsip Tempat Tujuan (Destination) : Pada prinsip ini PPN dipungut ditempat barang atau jasa tersebut dikonsumsi.
• Prinsip Tempat Asal (Origin Principle) : Pada prinsip ini PPN dipungut ditempat asal barang atau jasa yang akan dikonsumsi.

5. BARANG KENA PAJAK.
Barang Kena Pajak (BKP) adalah barang berwujud yang menurut sifat atau hukumnya dapat berupa barang bergerak atau barang tidak bergerak dan barang tidak berwujud yang dikenakan pajak berdasarkan Undang-Undang PPN dan PPnBM.
Dengan batasan diatas bahwa Barang Kena Pajak dapat dirinci :

• Barang berwujud atau barang tidak berwujud (Merek Dagang , Hak Paten , Hak Cipta , dan lain-lain).
• Dikenakan pajak berdasarkan Undang-Undang Pajak Pertambahan Nilai.

Dengan demikian batasan Barang Kena Pajak tidak dikaitkan dengan proses pengolahan (pabrikasi). Oleh karena itu , pengertian penghasilan tidak berkaitan juga dengan oenentuan barang terutang PPN atau tidak , tetapi mempunyai hubungan dengan subyek pajak.
Hal lainnya seperti pengertian BKP mempunyai arti yang luas tetapi masih dibatasu oleh Pasal 4A Undang-Undang Pajak Pertambahan Nilai yang memberikan peluang pengaturan tentang jenis-jenia barang yang tidak teruang atau dikenakan PPN.

6. BARANG YANG TIDAK KENA PAJAK.
Jenis barang yang tidak dikenakan Pajak Pertambahan Nilai berdasarkan Peraturan Pemerintah Nomor 144 tahun 2000 sebagai berikut :
Jenis barang yang tidak dikenakan Pajak Pertambahan Nilai , yaitu :
   *Barang hasil pertambangan atau hasil pengeboran yang diambil langsung dari sumber jenisnya terdiri :

• Minyak mentah (crude oil).
• Gas bumi.
• Panas bumi.
• Pasir dan kerikil.
• Batubara sebelum diproses menjadi briket batubara.
• Biji besi , biji timah , biji emas , biji tembaga , biji nikel , dan biji perak serta biju bauksit.

  *Barang-barang kebutuhan pokok yang sangat dibutuhkan oleh rakyat banyak jenisnya terdiri :

• Beras.
• Gabah.
• Jagung.
• Sagu.
• Kedelai.
• Garam baik yang beryodium maupun yang tidak beryodium.

  *Makanan dan minuman yang disajikan hotel , restoran , rumah makan , warung , dan sejenisnya meliputi makanan dan minuman baik yang dikonsumsi di tempat maupun yidak , tidak termasuk makanan dan minuman yang diserahkan oleh usaha jasa boga atau catering.
  *Uang , emas batangan , dan surat-surat berharga.

7. JASA KENA PAJAK.
Jasa Kena Pajak (JKP) adalah setiap kegiatan pelayanan berdasarkan suatu perikatan atau perbuatan hukum yang menyebabkan suatu barang atau fasilitas atau kemudahan atau hak tersedia untuk dipakai , termasuk jasa yang dilakukan untuk menghasilkan barang karena pesanan atau permintaan dengan bahan dan atas petunjuk dari pemesan yang dikenakan pajak berdasarkan Undang-Undang PPN dan PPnBM.

8. JASA YANG TIDAK KENA PAJAK.
Kelompok jasa yang tidak dikenakan Pajak Pertambahan Nilai mengacu pada Peraturan Pemerintah Nomor 144 Tahun 2000 Tanggal 22 Desember 2000 sebagai berikut :
  *Jasa dibidang pelayanan kesehatan medik , yang jenisnya meliputi :

• Jasa dokter umum , dokter spesialis , dan dokter gigi.
• Jasa dokter hewan.
• Jasa ahli kesehatan seperti akupuntur , ahli gigi , ahli gizi , dan fisioterapi.
• Jasa kebidanan dan dukun bayi.
• Jasa paramedis dan perawat.
• Jasa rumah sakit , rumah bersalin , klinik kesehatan , laboratorium kesehatan , dan sanatorium.

  *Jasa dibidang pelayanan sosial , yang jenisnya meliputi :

• Jasa pelayanan Panti Asuhan dan Panti Jompo.
• Jasa pemadam kebakaran kecuali yang bersifat komersial.
• Jasa pemberian pertolongan pada kecelakaan.
• Jasa Lembaga Rehabilitasi kecuali yang bersifat komersial.
• Jasa pemakaman termasuk krematorium.
• Jasa dibidang olah raga kecuali yang bersifat komersial.

  *Jasa dibidang pengiriman surat dengan perangko , yang jenisnya meliputi :

• Jasa perbankan sesuai dengan ketentuan sebagaimana diatur dalam Undang-Undang Nomor 7 Tahun 1992 tentang Perbankan sebagaimana telah diubah dengan Undang-Undang Nomor 10 Tahun 1998 kecuali jasa penyediaan tempat untuk menyimpan barang dan surat berharga , jasa penitipan untuk kepentingan pihak lain berdasarkan suatu kontrak (perjanjian) , serta anjak piutang.
• Jasa asuransi , tidak termasuk broker asuransi.
• Jasa Sewa Guna Usaha dengan Hak Opsi.

  *Jasa dibidang keagamaan , yang jenisnya meliputi :

• Jasa pelayanan rumah ibadah.
• Jasa pemberian khotbah atau dakwah.
• Jasa lainnya dibidang keagamaan.

  *Jasa dibidang pendidikan , yang jenisnya meliputi :

• Jasa penyelenggarakan pendidikan sekolah , seperti jasa penyelenggaraan pendidikan umum , pendidikan kejuruan , pendidikan luar biasa , pendidikan kedinasan , pendidikan keagamaan , pendidikan akademik , dan pendidikan profesional.
• Jasa penyelenggaraan pendidikan luar sekolah , seperti kursus-kursus.

  *Jasa dibidang kesenian dan hiburan yang telah dikenakan Pajak Tontonan termasuk jasa dibidang kesenian yang tidak bersifat komersial seperti pementasan kesenian tradisional yang diselenggarakan secara cuma-cuma.
  *Jasa dibidang penyiaran yang bukan bersifat iklan yaitu jasa penyiaran radio atau televisi yang dilakukan oleh instansi pemerintah atau swasta yang bukan bersifat iklan dan tidak dibiayai oleh sponsor yang bertujuan komersial.
  *Jasa dibidang angkutan umum di darat dan di air yaitu jasa angkutan umum di darat , di laut , di danau , dan di sungai yang dilakukan oleh pemerintah atau swasta.
  *Jasa dibidang tenaga kerja , yang jenisnya meliputi :

• Jasa tenaga kerja.
• Jasa penyediaan tenaga kerja sepanjang pengusaha penyedia tenaga kerja tidak bertanggung jawab atas hasil kerja dari tenaga kerja tersebut.
• Jasa penyelenggaraan latihan tenaga kerja.

  *Jasa dibidang perhotelan , yang jenisnya meliputi :

• Jasa persewaan kamar termasuk tambahannya di hotel , rumah penginapan motel , losmen , hotel , serta fasilitas yang terkait dengan kegiatan perhotelan untuk tamu yang menginap.
• Jasa persewaan ruang untuk kegiatan acara atau pertemuan di hotel , rumah , penginapan , motel , losmen , dan hotel.

  *Jasa yang disediakan oleh pemerintah dalam rangka menjalankan pemerintahan secara umum , yang jenisnya meliputi jenis-jenis jasa yang dilaksanakan oleh instansi pemerintah seperti pemberian Izin Mendirikan Bangunan (IMB) , Pemberian Izin Usaha Perdagangan (SIUP) , Pemberian Nomor Pokok Wajib Pajak (NPWP) , Pembuatan Kartu Tanda Penduduk.

9. OBJEK PAJAK
Objek Pajak Pertambahan Nilai
Pajak Pertambahan Nilai dikenakan atas :
  *Penyerahan Barang Kena Pajak di dalam Daerah Pabean yang dilakukan oleh Pengusaha.
Kegiatan Penyerahan Barang Kena Pajak yang dilakukan oleh pengusaha meliputi : pengusaha yang telah dikukuhkan menjadi Pengusaha Kena Pajak maupun pengusaha yang seharusnya dikukuhkan menjadi Pengusaha Kena Pajak.
Penyerahan barang yang dikenakan pajak harus memenuhi syarat-syarat sebagai berikut :

• Barang berwujud yang diserahkan merupakan Barang Kena Pajak.
• Barang tidak berwujud yang diserahkan merupakan Barang Kena Pajak tidak berwujud.
• Penyerahan dilakukan di dalam Daerah Pabean .
• Penyerahan dilakukan dalam rangka kegiatan usaha atau pekerjaannya.

  *Impor Barang Kena Pajak.
Pajak juga dipungut pada saat impor barang. Pemungutan dilakukan melalui Direktorat Jenderal Bea dan Cukai. Berbeda dengan penyerahan Barang Kena Pajak tersebut , maka siapapun yang memasukkan Barang Kena Pajak ke dalam Daerah Pabean tanpa memerhatikan apakah dilakukan dalam rangka kegiatan usaha atau pekerjaannya atau tidak , tetap dikenakan pajak. Demikian pula atas impor Barang Kena Pajak yang berdasarkan ketentuan perundang-undangan Pabean dibebaskan dari pungutan Bea Masuk , pajak yang terutang tetap dipungut Kecuali ditetapkan lain oleh Menteri Keuangan.
  *Penyerahan Jasa Kena Pajak yang dilakukan di dalam Daerah Pabean yang dilakukan oleh Pengusaha.
Penyerahan jasa yang terutang pajak harus memenuhi syarat-syarat sebagai berikut :

• Jasa yang diserahkan merupakan Jasa Kena Pajak.
• Penyerahan dilakukan di dalam Daerah Pabean.
• Penyerahan dilakukan dalam kegiatan usaha atau pekerjaan pengusaha yang bersangkutan.

  *Pemanfaatan Barang Kena Pajak tidak berwujud dari luar Daerah Pabean di dalan Daerah Pabean.
Untuk dapat memberikan perlakuan pengenaan pajak yang sama dengan impor Barang Kena Pajak , maka atas Barang Kena Pajak tidak berwujud yang berasal dari luar Daerah Pabean yang dimanfaatkan di dalam Daerah Pabean juga dikenakan pajak.
  *Pemanfaatan Jasa Kena Pajak dari lyar Daerah Pabean di dalam Daerah Pabean atay terhadap jasa yang berasal dari luar Daerah Pabean yang dimanfaatkan di dalam Daerah Pabean dikenakan pajak menurut Undang-Undang PPN.
  *Ekspor Barang Kena Pajaj oleh Pengusaha Kena Pajak.
Atas penyerahan Barabg Kena Pajak dari dalan Daerah Pabean ke luar Daerqh Pabean dikenakan pajak menurut Undang-Undang PPN.
  *Kegiatan membangun sendiri yang dilakukan tidak dalam kegiatan usaha atau pekerjaan oleh orang pribadi atau badan.
  *Penyerahan aktiva oleh Pengusaha Kena Pajak yang menurut tujuan semula aktiva tersebut tidak untuk diperjualbelikan.

10. DASAR PENGENAAN PAJAK.
Dasar Pengenaan Pajak adalah Harga Jual atau Penggantian atau Nilai Impor atau Nilai Ekspor atau Nilai Lain yang ditetapkan dengan Keputusan Menteri Keuangan yang dipakai sebagai dasar untuk menghitung pajak yang terutang. Selanjutnya yang dimaksud dengan Harga Jual , Penggantian , Nilai Ekspor , dan Nilai Impor yaitu :

• Harga Jual.

Harga Jual adalah nilai berupa uang , termasuk semua biaya yang diminta atau seharusnya diminta oleh penjual karena penyerahan Barang Kena Pajak , tidak termasuk Pajak Pertambahan Nilai yang dipungut menurut Undang-Undang PPN dan PPnBM dan potongan harga yang dicantumkan dalam Faktur Pajak.
Apabila Pengusaha Kena Pajak selain menerbitkan Faktur Pajak juga menerbitkan faktur penjualan , maka potongan harga yang tercantum dalam Faktur Pajak tersebut juga potongan harga yang tercantum dalam faktur penjualan. Tidak termasuk dalam pengertian potongan harga adalah bonus , premi , komisi atau balas jasa lainnya yang diberikan dalam rangka menjualkan Barang Kena Pajak.

• Penggantian.

Penggantian adalah nilai berua uang termasuk semua biaya yang diminta atau seharusnya diminta oleh pemberi jasa karena penyerahan Jasa Kena Pajak tidak termasuk pajak yang dipungut menurut undang-undang unu dan potongan harga yang dicantumkan dalam Faktur Pajak.

• Nilai Ekspor.

Nilai Ekspor adalah nilai berupa uang termasuk semua biaya yang diminta atau yang seharusnya diminta oleh eksportir. Nilai Ekspor dapat diketahui dari dokumen ekspor , misalnya harga yang tercantum dalam Pemberitahuan Ekspor Barang (PEB).

• Nilai Impor.

Nilai Impor adalah nilai berupa uang yang menjadi dasar perhitungan bea masuk ditambah pungutan lainnya yang dikenakan berdasarkan ketentuan dalan peraturan perundang-undangan Pabean untuk Impor Barang Kena Pajak tidak termasuk Pajak Pertambahan Nilai yang dipungut menurut Undang-Undang PPN dan PPnBM.
Nilai Impor yang mrnjadi Dasar Pengenaan Pajak adalah harga patokan impor atau Cost Insurance and Freight (CIF) sebagai dasar perhitungan bea masuk ditambah dengan semua biaya dan pungutan lain menurut ketentuan peraturan perundang-undangan Pabean.

11. TARIF PAJAK.
Tarif Pajak Pertambahan Nilai

• Tarif Pajak Pertambahan Nilai sebesar 10%.

Tarif Pajak Pertambahan Nilai yang berlaku atas penyerahan Barang Kena Pajak dan atau penyerahan Jasa Kena Pajak adalah tarif tunggal , sehingga mudah dalam pelaksanaannya dan tidak memerlukan daftar penggolongan barang atas penggolongan jasa dengan tarif yang berbeda sebagaimana Berlaku pada Pajak Penjualan atas Barang Mewah.

• Tarif Pajak Pertambahan Nilai atas ekspor Barang Kena Pajak sebesar 0%.

Pajak Pertambahan Nilai adalah pajak yang sikenakan atas konsumsi Barang Kena Pajak di dalam Daerah Pabean. Oleh karena itu , Barang Kena Pajqk yang diekspor atau dikonsumsi di luar Daerah Pabean dikenakan Pajak Pertambahan Nilai dengan tarif 0%. Pengenaan tarif 0% bukan berarti pembebasan dari Pengenaan Pajak Pertambahan Nilai. Dengan demikian Pajak Masukan yang telah dibayar dari barang yang diekspor tetap dapat dikreditkan.

12. PENGHAPUSAN PIUTANG PAJAK DAN BKP (BARANG KENA PAJAK) RUSAK / MUSNAH.
Pajak Pertambahan Nilai dikenakan atas konsumsi Barang Kena Pajak dan atau Jasa Kena Pajak. Dalam hal piutang yang timbul karena penyerahan Barang Kena Pajak dan atau Jasa Kena Pajak tersebut dihapuskan , penghapusan tersebut tidak mrmpunyai akibat atas konsumsi Barang Kena Pajak dan atau Jasa Kena Pajak tersebut. Oleh karena itu , penghapusan piutang pajak tidak mengakibatkan harus dilakukan penyesuaian pajak yang telah dilaporkan oleh Pengusaha Kena Pajak penjual atau Pengusaha Kena Pajak pemberi jasa yang menghapuskan piutangnya dan tidam mengakibatkan harus dilakukan penyesuaian pajak yang telah dikreditkan atau yang telah dibebankan sebagai biaya oleh Pengusaha Kena Pajak pembeli atau Prngusaga Kena Pajak penerima jasa yang menikmati penghapusan utangnya.
Demikian pula atas Barang Kena Pajak yang musnah atau rusak sehingga tidak dapat digunakan lagi baik karena bencana alam ataupun karena sebab lain di luar kekuasaan Pengusaha Kena Pajak tidak mengakibatkan hatus dilakukan penyesuaian pajak yang telah dikreditkan atau yang telah dibebankan sebagai biaya untuk perolehan Barang Kena Pajak yang musnah atau rusak tersebut.

13. PENYETORAN.
Penyetoran Pajak Pertambahan Nilai yang terutang harus dilakukan selambat-lambatnya pada tanggal 15 bulan takwim berikutnya. Apabila tanggal 15 tersebut jatuh pada hari libur , maka penyetoran dilakukan pada hari kerja berikutnya. Untuk impor , penyetoran harus dilakukan pada hari kerja berikutnya , kecuali yang dipungut pada tanggal 31 Maret harus disetorkan pada hari itu juga.

14. KESALAHAN PEMUNGUTAN PAJAK.
Jika terjadi kesalahan pemungutan pajak dan pajak yang salah dipungut tersebut telah dilaporkan maka Pengusaha Kena Pajak yang memungut pajak tersebut tidak dapat diminta kembali oleh pihak yang terpungut (pembeli barang atau penerima jasa atau pihak yang memanfaatkan barang tidak berwujud atau jasa dari luar Daerah Pabean) sepanjang belum dikreditkan atau belum dibebankan sebagai biaya

15. SURAT PEMBERITAHUAN MASA (SPT MASA).
Surat Pemberitahuan (SPT) adalah surat yang oleh Wajib Pajak digunakan untuk melaporkan perhitungan dan pembayaran pajak yang terutang menurut ketentuan peraturan perundang-undangan perpajakan. Sedangkan yang dimaksud dengan Surat Pemberitahuan Masa (SPT Masa) adalah surat yang oleh Wajib Pajak digunakan untuk melaporkan perhitungan dan atau pembayaran pajak yang terutang dalam suatu Masa Pajak atau pada suatu saat.
Surat Pemberitahuan Masa PPN dan PPnBM merupakan laporan bulanan yang harus disampaikan oleh Pengusaha Kena Pajak meskipun nihil mengenai perhitungan Pajak Masukan yang berasal dari pembelian Barang Kena Pajak atau penerimaan Jasa Kena Pajak : Pajak Keluaran yang berasal dari penyerahan Barang Krna Pajak atau Jasa Kena Pajak dan prnyetoran pajak atau kompensasi.
Surat Pemberitahuan Masa PPN dan PPnBM harus disampaikan selambat-lambatnya 20 hari setelah akhir Masa Pajak. Bentuk dan Isi Surat Pemberitahuan Masa serta keterangan dan dokumen yang harus dilampirkan ditetapkan. Apabila Surat Pemberitahuan Masa tidak atau tidak sepenuhnya dilampiri dengan keterangan dan dokumen yang telah ditetapkan , maka Surat Pemberitahuan Masa tersebut dianggap tidak disampaikan. Surat Pemberitahuan Masa PPN dan PPnBM dapat disampaikan langsung ke Dirjen Pajak atau dikirimkan melalui POS secara tercatat atau dengan cara lain yang telah ditetapkan.



CATATAN KAKI :
Waluyo , Pengenaan Pajak Pertambahan Nilai Barang dan Jasa , Salemba Empat , Jakarta , 2005 , hlm. 1.