[{"_1":2,"_119":-5,"_120":-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","a003fe82-dfbd-4e40-8680-a18cbcd43628","regulationData",{"_36":33,"_37":38,"_115":116,"_117":118},"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":75,"_76":77,"_78":79,"_80":-5,"_81":82,"_83":84,"_85":-5,"_86":87,"_88":89,"_90":91,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":-5,"_113":114},"title","Peraturan Daerah (Perda) Kabupaten Batu Bara Nomor 29 Tahun 2009 tentang Pajak Parkir","short_title","Peraturan Daerah (PERDA) Kabupaten Batubara Nomor 29 Tahun 2009","number","29","year","2009","published_date","2009-05-05","effective_date","2009-05-06","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",[],"location","Pemerintah Kabupaten Batu Bara","place_of_enactment","Limapuluh","theme","Pajak Parkir","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2009
Peraturan Daerah (PERDA) NO. 29, LD.2009/ No. 29
Peraturan Daerah (PERDA) TENTANG Pajak Parkir
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 06 Mei 2009. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Daerah Pajak Hiburan yang mengatur ketentuan yang sama.","scope_and_parties","policy_content","

Peraturan Daerah ini mengatur tentang Pajak Parkir di Kabupaten Batu Bara. Latar belakang ditetapkannya peraturan ini adalah untuk melaksanakan ketentuan Pasal 1 ayat (1), ayat (14), Pasal 68, Pasal 69, Pasal 70, Pasal 71, dan Pasal 72 Peraturan Pemerintah Nomor 65 Tahun 2001 tentang Pajak Daerah.

Ketentuan Substansial:

Objek pajak meliputi tempat parkir, gedung parkir, peralatan parkir, dan taman parkir. Subjek pajak adalah orang pribadi atau badan yang melakukan pembayaran atas tempat parkir, dan wajib pajak adalah orang pribadi atau badan yang menyediakan tempat parkir dengan memungut bayaran.

Dasar pengenaan pajak adalah jumlah pembayaran atau yang seharusnya dibayar untuk pemakaian tempat parkir. Tarif pajak ditetapkan sebesar 10%. Wilayah pemungutan pajak adalah di wilayah Kabupaten Batu Bara.

Wajib pajak diwajibkan mengisi Surat Pemberitahuan Pajak Daerah (SPTPD) dan menyampaikan kepada Bupati selambat-lambatnya 15 hari setelah berakhirnya masa pajak. Bupati menetapkan pajak terutang dengan menerbitkan Surat Ketetapan Pajak Daerah (SKPD).

Pembayaran pajak harus dilakukan sekaligus di kas daerah atau tempat lain yang ditunjuk oleh Bupati. Hasil penerimaan pajak harus disetor ke kas daerah selambat-lambatnya 1 x 24 jam.

Sebesar 10% dari hasil penerimaan pajak diperuntukkan bagi desa lokasi objek pajak.

","transitional_provisions","(-)","sanctions","1. Dalam hal wajib pajak tidak membayar tepat waktunya atau kurang membayar, dikenakan sanksi administrasi berupa bunga sebesar 2% (dua persen) setiap bulan dari pajak terhutang.\n2. Wajib pajak yang karena kealpaan tidak menyampaikan SPTPD atau mengisi dengan tidak benar sehingga merugikan keuangan daerah dapat dipidana kurungan 1 (satu) tahun atau denda paling banyak 2 (dua) kali jumlah pajak yang terutang.\n3. Wajib pajak yang dengan sengaja tidak menyampaikan SPTPD atau mengisi dengan tidak benar sehingga merugikan keuangan daerah dapat dipidana kurungan 2 (dua) tahun dan atau denda paling banyak 4 kali jumlah pajak yang terutang.","revokes",[],"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

BATU BARA REGENCY GOVERNMENT
REGIONAL SECRETARIAT
Jin. PERINTIS KEMERDEKAAN NO, 164 TELP. (0622) - 96782
LIMA PULUH - 21255
REGIONAL GAZETTE
BATU BARA REGENCY
NUMBER 29 YEAR 2009

BATU BARA REGENCY REGULATION
NUMBER 29 YEAR 2009
CONCERNING
PARKING TAX

BY THE GRACE OF GOD ALMIGHTY

THE REGENT OF BATU BARA,

Considering:	that to implement the provisions of Article 1 paragraph (1), paragraph (14), Article 68, Article 69, Article 70, Article 71, and Article 72 of Government Regulation Number 65 of 2001 concerning Regional Taxes; that based on the considerations as referred to in letter a, it is necessary to stipulate a Regional Regulation of Batu Bara Regency.
In view of:	Law Number 8 of 1981 concerning the Criminal Procedure Code (State Gazette of the Republic of Indonesia of 1981 Number 76, Supplement to the State Gazette of the Republic of Indonesia Number 3209); Law Number 18 of 1997 concerning Regional Taxes and Regional

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