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orang pribadi atau badan yang bersifat memaksa berdasarkan 
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undang-undang, dengan tidak mendapatkan imbalan secara langsung dan 
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undang-undang, dengan tidak mendapatkan imbalan secara langsung dan 
            
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digunakan untuk keperluan daerah bagi sebesar-besarnya kemakmuran 
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rakyat.",
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