[{"_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","b32935b7-d122-4e51-b761-5ee991db429a","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":75,"_76":77,"_78":79,"_80":-5,"_81":82,"_83":84,"_85":-5,"_86":87,"_88":89,"_90":91,"_92":93,"_94":95,"_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 Bandung Nomor 15 Tahun 2002 tentang Pajak Restoran","short_title","Peraturan Daerah (PERDA) Kabupaten Bandung Nomor 15 Tahun 2002","number","15","year","2002","published_date","2002-10-30","effective_date","2002-11-07","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_55":52,"_56":57,"_58":59},"id","name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","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 Bandung","place_of_enactment","Soreang","theme","Pajak Restoran","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2002
Peraturan Daerah (PERDA) NO. 15, LD 2002/4 Seri A
Peraturan Daerah (PERDA) TENTANG Pajak Restoran
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 07 November 2002. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Daerah Kabupaten Daerah Tingkat II Bandung Nomor 8 Tahun 1998 tentang Pajak Hotel dan Restoran.","scope_and_parties","policy_content","

Peraturan Daerah ini mengatur tentang Pajak Restoran di Kabupaten Bandung. Latar belakang ditetapkannya peraturan ini adalah untuk meningkatkan pendapatan daerah sebagai sumber pembiayaan penyelenggaraan pemerintahan, pembangunan, dan peningkatan pelayanan kepada masyarakat, sebagaimana diamanatkan oleh Undang-Undang Nomor 34 Tahun 2000 tentang Perubahan atas Undang-Undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah.

Ketentuan substansial dalam peraturan ini meliputi:

Objek Pajak: Pelayanan yang disediakan oleh restoran, termasuk rumah makan, café, bar, dan sejenisnya, dengan pembayaran. Ini mencakup penjualan makanan dan/atau minuman, termasuk yang diantar atau dibawa pulang.
Subjek Pajak: Orang pribadi atau badan yang melakukan pembayaran kepada restoran. Wajib Pajak adalah pengusaha restoran.
Dasar Pengenaan Pajak: Jumlah pembayaran atau yang seharusnya dibayar kepada restoran.
Tarif Pajak: Ditetapkan sebesar 10%.
Wilayah Pemungutan: Pajak dipungut di wilayah daerah tempat restoran berlokasi.
Masa Pajak: Jangka waktu 1 bulan takwim.
Kewajiban Wajib Pajak: Mengisi dan menyampaikan Surat Pemberitahuan Pajak Daerah (SPTPD) selambat-lambatnya 15 hari setelah berakhirnya masa pajak.

Peraturan ini juga mengatur tata cara perhitungan dan penetapan pajak, pembayaran, penagihan, pengurangan, keringanan, pembebasan, pembetulan, pembatalan, pengembalian kelebihan pembayaran pajak, serta ketentuan pidana dan penyidikan.

","transitional_provisions","(-)","sanctions","1. Wajib Pajak yang karena kealpaannya tidak menyampaikan SPTPD atau mengisi dengan tidak benar atau tidak lengkap sehingga merugikan keuangan Daerah dapat dipidana kurungan paling lama 1 tahun dan/atau denda paling banyak 2 kali jumlah pajak yang terutang.\n2. Wajib Pajak yang dengan sengaja tidak menyampaikan SPTPD atau mengisi dengan tidak benar atau tidak lengkap sehingga merugikan keuangan daerah dapat dipidana paling lama 2 tahun dan/atau denda paling banyak 4 kali jumlah pajak yang terutang.","revokes",[],"revoked_by",[96],{"_97":98,"_99":100,"_36":101},"text","PERDA Kab. Bandung No. 17 Tahun 2009 tentang Pajak Restoran","link","https://peraturan.bpk.go.id/Details/244324/perda-kab-bandung-no-17-tahun-2009","abf77366-a3d9-416b-acd9-25c92012cdde","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

COPY
REGIONAL GAZETTE
BANDUNG REGENCY
NUMBER : 4
YEAR 2002
SERIES : A

REGIONAL REGULATION OF BANDUNG REGENCY
NUMBER 15 OF 2002
CONCERNING
RESTAURANT TAX

BY THE GRACE OF GOD ALMIGHTY

REGENT OF BANDUNG

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

Considering:

that based on Article 2 paragraph (2) letter b of Law Number 34 of 2000 concerning Amendments to Law Number 18 of 1997 concerning Regional Taxes and Regional Retribution, Parking Tax is a type of Regency/City Tax;
that regional taxes are a very important source of regional income to finance the administration of government, development and improvement of services to the community;
that based on the above considerations, it is necessary to stipulate a Regional Regulation concerning Restaurant Tax.

In view of:

Law Number 14 of 1050 concerning Regional Government of Regencies within West Java (State Gazette of 1950);
Law

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