[{"_1":2,"_118":-5,"_119":-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","afafb60c-32ff-44a6-826d-ac80344f6bae","regulationData",{"_36":33,"_37":38,"_114":115,"_116":117},"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":89,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":-5,"_112":113},"title","Peraturan Daerah (Perda) Kota Tomohon Nomor 8 Tahun 2017 tentang Perubahan atas Peraturan Daerah Kota Tomohon Nomor 7 Tahun 2012 tentang Pajak Daerah","short_title","Peraturan Daerah (PERDA) Kota Tomohon Nomor 8 Tahun 2017","number","8","year","2017","published_date","2017-12-27","effective_date","2017-12-28","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 Kota Tomohon","place_of_enactment","Tomohon","theme","Perubahan atas Peraturan Daerah Kota Tomohon Nomor 7 Tahun 2012 tentang Pajak Daerah","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

pajak-daerah-tomohon
2017
Peraturan Daerah (PERDA) NO. 8, LD 2017 No. 52; LL KOTA TOMOHON; 12 HLM
Peraturan Daerah (PERDA) TENTANG Perubahan atas Peraturan Daerah Kota Tomohon Nomor 7 Tahun 2012 tentang Pajak Daerah
ABSTRAK:	\n \n - Dengan adanya perubahan nomenklatur Satuan Kerja Perangkat Daerah (SKPD) dan perubahan dasar pengenaan dan tarif beberapa jenis pajak daerah, perlu dilakukan penyesuaian Perda yang mengatur tentang Pajak Daerah; \r\n- Pajak daerah merupakan salah satu sumber pendapatan asli daerah yang memilki peranan yang sangat strategis dalam meningkatkan kemampuan keuangan daerah akan digunakan untuk keperluan daerah bagi sebesar-besarnya kemakmuran raktyat; \n - Pasal 18 ayat (6) UUD Negara Republik Indonesia Tahun 1945; \r\n- UU Nomor 19 Tahun 1997; \r\n- UU Nomor 10 Tahun 2003; \r\n- UU Nomor 28 Tahun 2009; \r\n- UU Nomor 23 Tahun 2014, sebagaimana telah diubah beberapa kali, terakhir dengan UU Nomor 9 Tahun 2015; \r\n- PP Nomor 135 Tahun 2000; \r\n- PP Nomor 58 Tahun 2005; \r\n- PP Nomor 79 Tahun 2005; - PP Nomor 55 Tahun 2016; \r\n- Permendagri Nomor 13 Tahun 2006, sebagaimaan telah beberapa kali diubah terakhir dengan Permendagri Nomor 21 Tahun 2011; \n - Dalam Perda ini ditetapkan perubahan definisi istilah dalam Pasal 1 angka 2 (Pemerintah Daerah), 4 (Badan), 14 (restoran), dan angka 24 (air tanah); \r\n- Termasuk dalam objek pajak restoran meliputi: restoran, rumah makan, kafetaria, kantin, warung, depot, bar, pujasera/ food court, jasa boga/ katering;\r\n- Tidak termasuk objek pajak restoran adalah pelayanan yang disediakan restoran yang nilai penjualannya tidak melebihi Rp1.000.000,- setiap bulan; \r\n- Objek pajak jiburan: tontonan film, pagelaran kesenian/ musik/tari/ busana, kontes kecantikan/binaraga, pameran, diskotik/ karaoke/ klab malam, sirkus/ arkobat/ sulap, permainan billyard & bowling, pacuan kuda, panti pijat, dan pertandingan olahraga; \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 28 Desember 2017. \n - Perda ini mengubah beberapa ketentuan dalam Perda Kota Tomohon Nomor 7 Tahun 2012; \r\n \n 12 halaman (2 Pasal) \n \n

","regulatory_relationship","Peraturan ini mengubah:\n\n1. Peraturan Daerah Kota Tomohon Nomor 7 Tahun 2012 tentang Pajak Daerah (Lembaran Daerah Kota Tomohon Tahun 2012 Nomor 7, Tambahan Lembaran Daerah Nomor 7)","scope_and_parties","policy_content","Peraturan Daerah Kota Tomohon Nomor 8 Tahun 2017 ini mengubah beberapa ketentuan dalam Peraturan Daerah Kota Tomohon Nomor 7 Tahun 2012 tentang Pajak Daerah. Perubahan tersebut meliputi definisi beberapa istilah dalam Pasal 1, seperti definisi Pemerintah Daerah, Badan, Restoran, dan Air Tanah. Selain itu, terdapat perubahan pada ketentuan mengenai Pajak Restoran, termasuk objek pajak dan pengecualiannya, serta ketentuan mengenai Pajak Hiburan, termasuk jenis hiburan yang dikenakan pajak. Tarif pajak untuk berbagai jenis hiburan juga mengalami perubahan, dengan tarif yang berbeda untuk acara lokal/tradisional, nasional, dan internasional. Peraturan ini juga mengubah ketentuan mengenai tarif Pajak Parkir, dasar pengenaan Pajak Air Tanah, tarif Pajak Air Tanah, besaran pokok Pajak Sarang Burung Walet, dan dasar pengenaan Pajak Mineral Bukan Logam dan Batuan.","transitional_provisions","(-)","sanctions","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

REGIONAL REGULATION OF TOMOHON CITY
NUMBER 8 OF 2017
CONCERNING
AMENDMENT TO REGIONAL REGULATION OF TOMOHON CITY
NUMBER 7 OF 2012 CONCERNING REGIONAL TAXES

BY THE GRACE OF GOD ALMIGHTY

MAYOR OF TOMOHON,

\n\n \n \n \n \n \n \n

Considering:

that with the changes in the nomenclature of Regional Apparatus Work Units and changes in the basis of imposition and tariffs for several types of regional taxes;
that regional taxes are one of the sources of local original income that have a very strategic role in increasing the regional financial capacity and will be used for regional purposes for the greatest prosperity of the people;
that based on the considerations as referred to in letters a, and b, it is necessary to stipulate a Regional Regulation of Tomohon City concerning Amendments to Regional Regulation of Tomohon City Number 7 of 2012 Concerning Regional Taxes;

In view of:

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