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af2 }{\fs24 \kerning2 \rtlch \ltrch \dbch \af2 \hich \af2 \loch \f2 \par }\pard \
plain \qj \fi3120 \cufi1300 \li0 \ri0 \lisb0 \sa200 \lisa0 \sl360 \slmult1 \
widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \
rtlch \ltrch \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \rtlch \ltrch \
dbch \af2 \hich \af2 \loch \f2 \lang9 \langnp9 \par }\pard \plain \qj \li0 \ri0 \
lisb0 \sa200 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0
\rin0 \itap0 \fs21 \kerning2 \rtlch \ltrch \dbch \af2 \hich \af0 \loch \af0 {\b1 \
fs28 \kerning2 \rtlch \ltrch \dbch \af2 \hich \af0 \loch \f0 \lang1033 \langnp1033
Nama}{\b1 \fs28 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \loch \f0 \lang1033 \
langnp1033 \tab \tab }{\b1 \fs28 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \
loch \f0 \lang1033 \langnp1033 \tab \tab }{\b1 \fs28 \kerning2 \rtlch \ltrch \
dbch \af4 \hich \af0 \loch \f0 \lang9 \langnp9 : Yosepvina Lewerissa}{\b1 \fs28 \
kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \loch \f0 \lang9 \langnp9 \par }\
pard \plain \qj \li0 \ri0 \lisb0 \sa200 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha
\aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \rtlch \ltrch \dbch \af2 \
hich \af0 \loch \af0 {\b1 \fs28 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \loch
\f0 \lang9 \langnp9 Nim}{\b1 \fs28 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \
loch \f0 \lang9 \langnp9 \tab }{\b1 \fs28 \kerning2 \rtlch \ltrch \dbch \af4 \
hich \af0 \loch \f0 \lang9 \langnp9 \tab }{\b1 \fs28 \kerning2 \rtlch \ltrch \
dbch \af4 \hich \af0 \loch \f0 \lang1033 \langnp1033 \tab \tab }{\b1 \fs28 \
kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \loch \f0 \lang9 \langnp9 :
19.360.11.023}{\b1 \fs28 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \loch \f0 \
lang9 \langnp9 \par }\pard \plain \qj \li0 \ri0 \lisb0 \sa200 \lisa0 \sl360 \
slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \
kerning2 \rtlch \ltrch \dbch \af2 \hich \af0 \loch \af0 {\b1 \fs28 \kerning2 \rtlch
\ltrch \dbch \af4 \hich \af0 \loch \f0 \lang9 \langnp9 Mata Kuliah}{\b1 \fs28 \
kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \loch \f0 \lang9 \langnp9 \tab }{\b1 \
fs28 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \loch \f0 \lang9 \langnp9 \tab }
{\b1 \fs28 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \loch \f0 \lang9 \
langnp9 : Perpajakan }{\b1 \fs28 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \
loch \f0 \lang9 \langnp9 \par }\pard \plain \qj \li0 \ri0 \lisb0 \sa200 \lisa0 \
sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \
kerning2 \rtlch \ltrch \dbch \af2 \hich \af0 \loch \af0 {\b1 \fs28 \kerning2 \rtlch
\ltrch \dbch \af4 \hich \af0 \loch \f0 \lang9 \langnp9 Program studi}{\b1 \fs28 \
kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \loch \f0 \lang9 \langnp9 \tab }{\b1 \
fs28 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \loch \f0 \lang9 \langnp9 \tab }
{\b1 \fs28 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \loch \f0 \lang9 \
langnp9 : Ilmu Administrasi Binis}{\b1 \fs28 \kerning2 \rtlch \ltrch \dbch \af4 \
hich \af0 \loch \f0 \lang9 \langnp9 \par }\pard \plain \qj \li0 \ri0 \lisb0 \
sa200 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \
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fs28 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \loch \f0 \lang9 \langnp9 Nama
Dosen}{\b1 \fs28 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \loch \f0 \lang9 \
langnp9 \tab }{\b1 \fs28 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \loch \f0 \
lang9 \langnp9 \tab }{\b1 \fs28 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \loch
\f0 \lang9 \langnp9 : Achmad Sulistyono, SE., M. Si.}{\b1 \fs28 \kerning2 \rtlch \
ltrch \dbch \af4 \hich \af0 \loch \f0 \lang9 \langnp9 \par }\pard \plain \qj \li0 \
ri0 \lisb0 \sa200 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \rtlch \ltrch \dbch \af2 \hich \
af0 \loch \af0 {\b1 \fs28 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \loch \f0 \
lang9 \langnp9 \par }\pard \plain \qj \li0 \ri0 \lisb0 \sa200 \lisa0 \sl360 \
slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \
kerning2 \rtlch \ltrch \dbch \af2 \hich \af0 \loch \af0 {\b1 \fs28 \kerning2 \rtlch
\ltrch \dbch \af4 \hich \af0 \loch \f0 \lang9 \langnp9 \par }\pard \plain \qj \
li0 \ri0 \lisb0 \sa200 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \rtlch \ltrch \dbch \af2 \hich \
af0 \loch \af0 {\b1 \fs28 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af0 \loch \f0 \
lang9 \langnp9 \par }\pard \plain \qj \li0 \ri0 \lisb0 \sa200 \lisa0 \sl360 \
slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \
kerning2 \rtlch \ltrch \dbch \af2 \hich \af0 \loch \af0 {\b1 \fs28 \kerning2 \rtlch
\ltrch \dbch \af4 \hich \af0 \loch \f0 \lang9 \langnp9 \par }\pard \plain \qj \
li0 \ri0 \lisb0 \sa200 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \rtlch \ltrch \dbch \af2 \hich \
af0 \loch \af0 {\b1 \fs24 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang9 \langnp9 \par }\pard \plain \qj \li0 \ri0 \lisb0 \sa200 \lisa0 \sl276 \
slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \
kerning2 \rtlch \ltrch \dbch \af2 \hich \af0 \loch \af0 {\b1 \fs24 \kerning2 \rtlch
\ltrch \dbch \af4 \hich \af4 \loch \f4 \lang9 \langnp9 Latar Belakang }{\b1 \fs24 \
kerning2 \rtlch \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang9 \langnp9 \tab }{\fs24
\kerning2 \rtlch \ltrch \dbch \af0 \hich \af0 \loch \f0 \lang9 \langnp9 \tab }{\
fs24 \kerning2 \rtlch \ltrch \dbch \af0 \hich \af0 \loch \f0 \lang9 \langnp9 \
par }\pard \plain \qj \li0 \ri0 \lisb0 \sa200 \lisa0 \sl276 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \rtlch \ltrch \
dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \rtlch \ltrch \dbch \af0 \hich \
af0 \loch \f0 \lang9 \langnp9 Sektor manufaktur merupakan sektor ekonomi yang
paling terimbas akibat pandemi Coronovirus Disease 2019 (Covid-19) setelah sektor
pariwisata. Banyak perusahaan memangkas produksi sebagai antisipasinya, bahkan
menghentikan aktivitas produksi sementara.Rencana shutdown oleh sejumlah perusahaan
manufaktur akan berdampak terhadap penghasilan yang diterima oleh ribuan
pegawainya.}{\fs24 \kerning2 \rtlch \ltrch \dbch \af0 \hich \af0 \loch \f0 \lang9 \
langnp9 \par }\pard \plain \qj \li0 \ri0 \lisb0 \sa200 \lisa0 \sl276 \slmult1 \
widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \
rtlch \ltrch \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \rtlch \ltrch \
dbch \af0 \hich \af0 \loch \f0 \lang9 \langnp9 \tab }{\fs24 \kerning2 \rtlch \ltrch
\dbch \af0 \hich \af0 \loch \f0 \lang9 \langnp9 Insentif perpajakan merupakan salah
satu dari upaya pemerintah dalam penanganan Covid-19 yang dibiayai Anggaran
Pendapatan dan Belanja Negara (APBN) Tahun 2020 dengan alokasi sebesar Rp22,9
triliun, selain jaring pengaman sosial, program pemulihan ekonomi nasional, dan
bantuan bidang kesehatan (Kompas, 1 April 2020). Berkaitan dengan permasalahan di
atas tulisan ini mengkaji faktor yang mendorong pemerintah dalam memberikan
stimulus perpajakan pada sektor manufaktur dalam masa pandemi Covid-19, dan manfaat
stimulus perpajakan sektor manufaktur terhadap pengusaha
dan tenaga kerja. }{\fs24 \kerning2 \rtlch \ltrch \dbch \af0 \hich \af0 \loch \f0
\lang9 \langnp9 \par }\pard \plain \qj \li0 \ri0 \lisb0 \sa200 \lisa0 \sl276 \
slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \
kerning2 \rtlch \ltrch \dbch \af2 \hich \af0 \loch \af0 {\b1 \fs24 \kerning2 \rtlch
\ltrch \dbch \af0 \hich \af0 \loch \f0 \lang9 \langnp9 Rumusan Masalah }{\b1 \
fs24 \kerning2 \rtlch \ltrch \dbch \af0 \hich \af0 \loch \f0 \lang9 \langnp9 \
par }\pard \plain \qj \li0 \ri0 \lisb0 \sa200 \lisa0 \sl276 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \rtlch \ltrch \
dbch \af2 \hich \af0 \loch \af0 {\b1 \fs24 \kerning2 \rtlch \ltrch \dbch \af0 \hich
\af0 \loch \f0 \lang9 \langnp9 }{\b1 \fs24 \kerning2 \rtlch \ltrch \dbch \af0 \
hich \af0 \loch \f0 \lang9 \langnp9 \tab }{\fs24 \kerning2 \rtlch \ltrch \dbch \af0
\hich \af0 \loch \f0 \lang9 \langnp9 Apakah faktor yang mendorong pemerintah dalam
memberikan stimulus perpajakan sektor manufaktur. ? dan Apakah manfaat stimulus
perpajakan ?}{\fs24 \kerning2 \rtlch \ltrch \dbch \af0 \hich \af0 \loch \f0 \
lang9 \langnp9 \par }\pard \plain \qj \li0 \ri0 \lisb0 \sa200 \lisa0 \sl276 \
slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \
kerning2 \rtlch \ltrch \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \rtlch \
ltrch \dbch \af0 \hich \af0 \loch \f0 \lang9 \langnp9 \par }\pard \plain \qj \li0 \
ri0 \lisb0 \sa200 \lisa0 \sl276 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \rtlch \ltrch \dbch \af2 \hich \
af0 \loch \af0 {\b1 \fs24 \kerning2 \rtlch \ltrch \dbch \af0 \hich \af0 \loch \f0 \
lang9 \langnp9 Kerangka Teori }{\b1 \fs24 \kerning2 \rtlch \ltrch \dbch \af0 \
hich \af0 \loch \f0 \lang9 \langnp9 \par }\pard \plain \qj \li0 \ri0 \lisb0 \
sa200 \lisa0 \sl276 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \
rin0 \itap0 \fs21 \kerning2 \rtlch \ltrch \dbch \af2 \hich \af0 \loch \af0 {\b1 \
fs24 \kerning2 \rtlch \ltrch \dbch \af0 \hich \af0 \loch \f0 \lang9 \langnp9 Metode
Penelitian}{\b1 \fs24 \kerning2 \rtlch \ltrch \dbch \af0 \hich \af0 \loch \f0 \
lang9 \langnp9 \par }\pard \plain \qj \li0 \ri0 \sl360 \slmult1 \widctlpar \keep0 \
keepn0 \noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \
rtlch \ltrch \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning0 \rtlch \alang1 \
ltrch \dbch \af5 \hich \af5 \loch \f5 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \cf1 Untuk keperluan penelitian ini, peneliti memilih menggunakan tipe
penelitian }{\fs24 \kerning2 \rtlch \ltrch \dbch \af2 \hich \af0 \loch \f0 \par }\
pard \plain \qj \li0 \ri0 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \rtlch \ltrch \
dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af5 \
hich \af5 \loch \f5 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \cf1
deskriptif, yaitu untuk menjelaskan suatu peristiwa yang operasionalisasinya
berkisar }{\fs24 \kerning2 \rtlch \ltrch \dbch \af2 \hich \af0 \loch \f0 \par }\
pard \plain \qj \li0 \ri0 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \rtlch \ltrch \
dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af5 \
hich \af5 \loch \f5 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \cf1 pada
pengumpulan data, pengolahan data dan penafsiran data yang diberi makna secara }{\
fs24 \kerning2 \rtlch \ltrch \dbch \af2 \hich \af0 \loch \f0 \par }\pard \plain \qj
\li0 \ri0 \sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \rtlch \ltrch \dbch \af2 \hich \
af0 \loch \af0 {\fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af5 \hich \af5 \loch \
f5 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \cf1 rasional dengan tetap
memegang prinsip-prinsip logika sehingga terbentuk kesimpulan }{\fs24 \kerning2 \
rtlch \ltrch \dbch \af2 \hich \af0 \loch \f0 \par }\pard \plain \qj \li0 \ri0 \
sl360 \slmult1 \widctlpar \keep0 \keepn0 \noline0 \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \fs21 \kerning2 \rtlch \ltrch \dbch \af2 \hich \af0 \loch \af0 {\
fs24 \kerning0 \rtlch \alang1 \ltrch \dbch \af5 \hich \af5 \loch \f5 \lang1033 \
langnp1033 \langfe2052 \langfenp2052 \cf1 yang holistik.}{\fs24 \kerning0 \rtlch \
alang1 \ltrch \dbch \af5 \hich \af5 \loch \f5 \lang1033 \langnp1033 \langfe2052 \
langfenp2052 \cf1 \par }\pard \plain \ql \li0 \ri0 \widctlpar \keep0 \keepn0 \
noline0 \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \rtlch \
ltrch \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning0 \rtlch \alang1 \ltrch \dbch
\af5 \hich \af5 \loch \f5 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \cf1 \par
}\pard \plain \qj \li0 \ri0 \lisb0 \sa200 \lisa0 \sl276 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \rtlch \ltrch \
dbch \af2 \hich \af0 \loch \af0 {\b1 \fs24 \kerning2 \rtlch \ltrch \dbch \af4 \hich
\af4 \loch \f4 \lang9 \langnp9 Hasil yang diperoleh}{\b1 \fs24 \kerning2 \rtlch \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang9 \langnp9 \par }\pard \plain \qj \li0 \
ri0 \lisb0 \sa200 \lisa0 \sl276 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \rtlch \ltrch \dbch \af2 \hich \
af0 \loch \af0 {\fs24 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang9 \langnp9 Hasil yang diperoleh yaitu faktor yang mendorong pemerintah
memberikan stimulus perpajakan sektor manufaktur dan manfaatnya terhadap pengusaha
dan tenaga kerja. Faktor yang mendorong pemerintah memberikan stimulus perpajakan
sektor manufaktur adalah kontribusinya yang besar terhadap PDB, ekspor, dan
penerimaan pajak, serta ketergantungan impor yang tinggi. Stimulus ini memberikan
manfaat bagi tenaga kerja dan pengusaha, namun berpotensi menurunkan penerimaan
pajak. Peran DPR diperlukan dalam bentuk pengawasan terhadap anggaran yang
digunakan dalam stimulus dan terhadap implementasi stimulus perpajakan di sektor
manufaktur sehingga tepat sasaran.}{\fs24 \kerning2 \rtlch \ltrch \dbch \af4 \
hich \af4 \loch \f4 \lang9 \langnp9 \par }\pard \plain \qj \li0 \ri0 \lisb0 \
sa200 \lisa0 \sl276 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \
rin0 \itap0 \fs21 \kerning2 \rtlch \ltrch \dbch \af2 \hich \af0 \loch \af0 {\b1 \
fs24 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang9 \langnp9
Kesimpulan }{\b1 \fs24 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af4 \loch \f4 \
lang9 \langnp9 \par }\pard \plain \qj \li0 \ri0 \lisb0 \sa200 \lisa0 \sl276 \
slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \
kerning2 \rtlch \ltrch \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \rtlch \
ltrch \dbch \af4 \hich \af4 \loch \f4 \lang9 \langnp9 Stimulus perpajakan merupakan
salah satu upaya pemerintah untuk meminimalisasi dampak Covid-19. Stimulus
perpajakan di sektor manufaktur yang diberikan tidak sebesar stimulus yang
diberikan oleh negara lain, namun hal ini bermanfaat bagi kesejahteraan tenaga
kerja dan perusahaan di sektor manufaktur untuk mempertahankan kegiatan
produksinya. Namun stimulus perpajakan saja tidak cukup efektif dalam mengatasi
perlambatan sektor manufaktur pada masa pandemi Covid-19. Diperlukan bauran
kebijakan lain untuk mendukung peningkatan produksi sektor manufaktur, antara lain
melalui suku bunga kredit yang murah. Stimulus perpajakan akan menyebabkan semakin
lebarnya defisit APBN pada tahun 2020 dengan tidak tercapainya beberapa target
ekonomi, salah satunya target penerimaan pajak. Oleh karena itu diperlukan peran
DPR, khususnya Komisi XI, terhadap stimulus sektor manufaktur dalam melaksanakan
fungsi pengawasan terhadap kinerja pemerintah, baik dalam hal anggaran yang
digunakan oleh pemerintah dalam pemberian stimulus perpajakan di sektor manufaktur,
maupun implementasi stimulus perpajakan sektor manufaktur sehingga tepat sasaran.}
{\fs24 \kerning2 \rtlch \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang9 \langnp9 \par
}\pard \plain \qj \li0 \ri0 \lisb0 \sa200 \lisa0 \sl276 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \rtlch \ltrch \
dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \rtlch \ltrch \dbch \af4 \hich \
af4 \loch \f4 \lang9 \langnp9 \par }\pard \plain \qj \li0 \ri0 \lisb0 \sa200 \lisa0
\sl276 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \
fs21 \kerning2 \rtlch \ltrch \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \
rtlch \ltrch \dbch \af4 \hich \af4 \loch \f4 \lang9 \langnp9 \par }}