Analisis Implementasi Surat Edaran Direktur Jenderal Pajak Nomor SE-32/PJ.4/1996 Atas Penerapan Pajak Penghasilan Pada Persewaan Floating Production Storage and Offloading (FPSO) = The Implementation Analysis of The Director General of Taxation?s Circular Letter Number SE-32/PJ.4/1996 for The Income Tax Application of Floating Production Storage and Offloading (FPSO ) Charter