[{"_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","b0bc65d0-a0e8-41c0-8320-086a3596e3c7","regulationData",{"_36":33,"_37":38,"_114":115,"_116":117},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_59":60,"_61":62,"_66":67,"_71":72,"_73":74,"_75":76,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":-5,"_85":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":-5,"_112":113},"title","Peraturan Daerah (Perda) Kota Padang Sidempuan Nomor 11 Tahun 2003 tentang Pajak Perparkiran","short_title","Peraturan Daerah (PERDA) Kota Padang Sidempuan Nomor 11 Tahun 2003","number","11","year","2003","published_date","2003-03-12","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_54":51,"_55":56,"_57":58},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","e00f9d2e-7900-45f1-aed6-8a6a7fc67066","type",{"_54":60,"_55":63,"_64":65},"Peraturan Daerah (Perda)","short_name","Perda","subjects",[68],{"_54":69,"_55":70,"_57":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah","tags",[],"location","Pemerintah Kota Padang Sidempuan","place_of_enactment","Padang Sidempuan","theme","Pajak Perparkiran","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2003
Peraturan Daerah (PERDA) NO. 11, LD.2003/ No.11
Peraturan Daerah (PERDA) TENTANG Pajak Perparkiran
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 12 Maret 2003. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan dan ketentuan lain yang mengatur hal yang sama.","scope_and_parties","policy_content","

Peraturan Daerah Kota Padangsidimpuan Nomor 11 Tahun 2003 tentang Pajak Perparkiran ditetapkan dengan tujuan untuk meningkatkan Pendapatan Asli Daerah (PAD) melalui sektor pajak perparkiran. Pajak perparkiran dikenakan atas penyelenggaraan tempat perparkiran di luar badan jalan oleh orang pribadi atau badan sebagai suatu usaha, termasuk penyediaan tempat penitipan kendaraan bermotor dan garasi kendaraan bermotor yang memungut bayaran.

Peraturan ini mengatur mengenai nama, objek, dan subjek pajak, perizinan usaha perparkiran, dasar pengenaan, tarif, dan cara perhitungan pajak, wilayah pemungutan pajak, masa pajak dan saat pajak terutang, serta kewajiban Wajib Pajak untuk mengisi dan menyampaikan Surat Pemberitahuan Pajak Daerah (SPTPD). Tata cara pembayaran pajak diatur, termasuk kemungkinan pembayaran secara angsuran atau penundaan dengan dikenakan bunga. Peraturan ini juga mengatur penerbitan Surat Ketetapan Pajak Daerah (SKPD) dan Surat Tagihan Pajak Daerah (STPD) dalam hal terdapat kekurangan pembayaran pajak.

Selain itu, peraturan ini memberikan kewenangan kepada Kepala Daerah untuk memberikan pengurangan, keringanan, dan pembebasan pajak berdasarkan permohonan Wajib Pajak. Wajib Pajak juga diberikan hak untuk mengajukan keberatan dan banding terhadap ketetapan pajak. Peraturan ini juga mengatur ketentuan pidana bagi Wajib Pajak yang karena kealpaannya atau dengan sengaja tidak menyampaikan SPTPD atau mengisi dengan tidak benar sehingga merugikan keuangan daerah.

","transitional_provisions","(-)","sanctions","1. Wajib Pajak yang karena kealpaanya 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 1 (satu) tahun 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 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

GOVERNMENT OF PADANGSIDIMPUAN CITY
REGIONAL REGULATION OF PADANGSIDIMPUAN CITY
NUMBER 11 YEAR 2003
ABOUT
PARKING TAX

BY THE GRACE OF GOD ALMIGHTY

MAYOR OF PADANGSIDIMPUAN

\n\n \n \n

Considering:

that in the context of implementing Regional Autonomy and Decentralization,
the Government of Padangsidimpuan City in the implementation of Government and
Development needs to be supported by Local Revenue (PAD);
that Taxes are one source of Local Revenue (PAD);
that Parking is a business that can be used as one
source of Regional PAD from the Tax sector, which is within the Authority of the Region
Padangsidimpuan City to regulate and stipulate it in a
Regional Regulation of Padangsidimpuan City concerning Taxes, in order to become
one source of PAD for Padangsidimpuan City:
that based on considerations a, b and c, it is necessary to regulate and stipulate a
Regional Regulation of

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