5.Pembukuan sekurang-kurangnya terdiri atas catatan mengenai harta, kewajiban, modal, penghasilan dan biaya, serta penjualan dan pembelian sehingga dapat dihitung besarnya pajak yang terutang.
5. Bookkeeping at least consists of records concerning property, liabilities, capital, income and expenses, as well as sales and purchases so that it can be calculated the magnitude of the tax owed.
5.Pembukuan at least consists of records on assets, liabilities, capital, income and expenses, as well as sales and purchases so that it can be calculated the amount of tax payable.