From the results of the examination of the PNBP payer, it was found that the payer had underpaid the PNBP by IDR 900,000.00. The PNBP payer agrees to the inspection results and makes payment 1 (one) month after the inspection results are signed. Must pay to the State Treasury in the amount of Rp. 900,000.00 according to the results of the inspection. What do you think, is the payment correct? including references