guru 69Comparison between section 68, section 69, section 69A, section 69B and section 69C: -So far as section 68 is concerned, the onus is wholly upon the Assessee to explainTabel 3.3 Pengkodean Setelah Pengembangan Profesionalisme Guru ..... 69 Tabel 4.1 Keterkaitan Indikator Keberhasilan, Analisis Prospektif & ADP ..... 98 Tabel 4.2 Topik