[{"_1":2,"_125":-5,"_126":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","en","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","TIKTOK_PIXEL_IDS","D8A3HTBC77U9J3L243V0","CLARITY_PROJECT_ID","wn9rn7xb4l","AMPLITUDE_API_KEY","74a0c7cc1509a379d3647ec140dd375","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_32":33,"_34":35},"regulationId","00d32fdd-5533-49f8-a70c-5eafc3e870aa","regulationData",{"_36":33,"_37":38,"_121":122,"_123":124},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_60":61,"_62":63,"_67":68,"_72":73,"_74":-5,"_75":76,"_77":78,"_79":80,"_81":-5,"_82":83,"_84":85,"_86":-5,"_87":88,"_89":90,"_91":92,"_93":94,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":117,"_118":-5,"_119":120},"title","Peraturan Daerah (Perda) Kabupaten Labuhan Batu Nomor 20 Tahun 2008 tentang Pajak Pengambilan Bahan Galian Golongan C","short_title","Peraturan Daerah (PERDA) Kabupaten Labuhan Batu No. 20 Tahun 2008","number","20","year","2008","published_date","2008-07-31","effective_date","2008-08-01","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_55":52,"_56":57,"_58":59},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","e00f9d2e-7900-45f1-aed6-8a6a7fc67066","type",{"_55":61,"_56":64,"_65":66},"Peraturan Daerah (Perda)","short_name","Perda","subjects",[69],{"_55":70,"_56":71,"_58":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah","tags",[],"sectors","location","Pemerintah Kabupaten Labuhan Batu","place_of_enactment","Rantauprapat","theme","Pajak Pengambilan Bahan Galian Golongan C","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2008
Peraturan Daerah (PERDA) NO. 20, LD.2008/No.20
Peraturan Daerah (PERDA) TENTANG Pajak Pengambilan Bahan Galian Golongan C
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 01 Agustus 2008. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Daerah Kabupaten Labuhanbatu Nomor 42 Tahun 2002 tentang Pajak Pengambilan dan Pengolahan Bahan Galian Golongan C.","scope_and_parties","policy_content","

Peraturan Daerah ini mengatur tentang Pajak Pengambilan Bahan Galian Golongan C di Kabupaten Labuhanbatu. Latar belakangnya adalah untuk meningkatkan sumber keuangan daerah dalam rangka penyelenggaraan otonomi daerah yang luas, nyata, dan bertanggung jawab, serta menggantikan Peraturan Daerah sebelumnya yang dianggap tidak sesuai lagi dengan perkembangan saat ini.

Ketentuan Substansial:

Objek pajak adalah kegiatan eksploitasi bahan galian golongan C, yang meliputi berbagai jenis mineral dan batuan seperti nitrat, pospat, garam batu, asbes, talk, mika, grafit, magnesit, yarosit, leusit, tawas, oker, batu permata, batu setengah permata, pasir kwarsa, kaolin, feldspar, gips, bentonit, batu apung, tras, obsidian, perlit, tanah diatome, tanah serap, marmer, batu tulis, batu kapur, dolomit, kalsit, granit, andesit, basal, trakhit, tanah liat, zeolit, batu kerikil, batu koral, batu padas, batu gunung, pasir (darat/sungai/pantai/laut).

Subjek pajak adalah orang pribadi atau badan yang melakukan eksploitasi, memanfaatkan, atau mengangkut bahan galian golongan C. Dasar pengenaan pajak adalah nilai jual hasil eksploitasi, dihitung dengan mengalikan volume atau tonase dengan nilai pasar atau harga standar yang ditetapkan oleh Bupati dan ditinjau setiap tahun.

Tarif pajak ditetapkan sebesar 20% dari standar harga nilai pasar. Masa pajak adalah 1 bulan takwin, dan pajak terutang pada saat kegiatan eksploitasi dilakukan. Wajib pajak wajib mengisi dan menyampaikan SPTPD selambat-lambatnya 15 hari setelah berakhirnya masa pajak.

Bupati menetapkan pajak terutang berdasarkan SPTPD dengan menerbitkan SKPD. Jika SKPD tidak dibayar dalam 30 hari, dikenakan sanksi administrasi berupa bunga 2% sebulan dan ditagih dengan STPD.

","transitional_provisions","(-)","sanctions","1. Wajib pajak yang karena kealpaannya tidak menyampaikan SPTPD atau mengisi dengan tidak benar atau tidak lengkap atau melampirkan keterangan yang tidak benar sehingga merugikan keuangan daerah dapat dipidana dengan pidana kurungan paling lama 6 (enam) bulan dan atau denda paling banyak 2 (dua) kali jumlah pajak yang terhutang.\n2. Wajib pajak yang dengan sengaja tidak menyampaikan SPTPD atau mengisi dengan tidak benar atau tidak lengkap atau melampirkan keterangan yang tidak benar sehingga merugikan keuangan daerah dapat dipidana dengan pidana kurungan paling lama 2 (dua) tahun dan atau denda paling banyak 4 (empat) kali jumlah pajak yang terhutang.","revokes",[95],{"_96":97,"_98":99},"text","Peraturan Daerah Kabupaten Labuhanbatu Nomor 42 Tahun 2002 tentang Pajak Pengambilan dan Pengolahan Bahan Galian Golongan C","link","","revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGIONAL GAZETTE OF LABUHANBATU REGENCY NUMBER 20 YEAR 2008 SERIES A NUMBER 2

REGIONAL REGULATION OF LABUHANBATU REGENCY NUMBER 20 YEAR 2008 CONCERNING TAX ON EXTRACTION OF GROUP C MINING MATERIALS

BY THE GRACE OF GOD ALMIGHTY

REGENT OF LABUHANBATU,

\n\n \n \n

Considering:

that in the context of implementing broad, real, and accountable Regional Autonomy, the Regional Government must be able to explore its own financial resources so that it can provide sources of financing for the implementation of Government and development;
that Regional Regulation of Labuhanbatu Regency Number 42 of 2002 concerning Tax on Extraction and Processing of Group C Mining Materials is not in accordance with the current situation and developments, so it needs to be replaced;
that based on the considerations as referred to in letters a and b, it is necessary to form a Regional Regulation concerning

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