[{"_1":2,"_117":-5,"_118":-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","b56616a7-4b93-4aae-8a2e-6de42e13e230","regulationData",{"_36":33,"_37":38,"_113":114,"_115":116},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":-5,"_48":-5,"_49":50,"_51":52,"_58":59,"_60":61,"_65":66,"_70":71,"_72":73,"_74":75,"_76":77,"_78":-5,"_79":80,"_81":82,"_83":-5,"_84":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":-5,"_111":112},"title","Peraturan Daerah (Perda) Kabupaten Bolaang Mongondow Timur Nomor 11 Tahun 2011 tentang BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN","short_title","Peraturan Daerah (PERDA) Kabupaten Bolaang Mongondow Timur No. 11 Tahun 2011","number","11","year","2011","published_date","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_53":50,"_54":55,"_56":57},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","e00f9d2e-7900-45f1-aed6-8a6a7fc67066","type",{"_53":59,"_54":62,"_63":64},"Peraturan Daerah (Perda)","short_name","Perda","subjects",[67],{"_53":68,"_54":69,"_56":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah","tags",[],"location","Pemerintah Kabupaten Bolaang Mongondow Timur","place_of_enactment","Tutuyan","theme","BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2011
Peraturan Daerah (PERDA) NO. 11,
Peraturan Daerah (PERDA) TENTANG BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal . \n \n

","regulatory_relationship","Peraturan ini tidak mencabut atau mengubah peraturan lain.","scope_and_parties","policy_content","Peraturan Daerah ini mengatur tentang Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) sebagai pajak daerah. Latar belakangnya adalah Undang-Undang Nomor 28 Tahun 2009 yang menjadikan BPHTB sebagai pajak daerah yang harus diatur dengan Peraturan Daerah. Tujuannya adalah untuk meningkatkan pendapatan daerah guna membiayai pelaksanaan pemerintahan dan pelayanan masyarakat serta mewujudkan kemandirian daerah.\n\nKetentuan substansial meliputi:\n\n1. **Objek Pajak:** Perolehan hak atas tanah dan/atau bangunan, termasuk pemindahan hak karena jual beli, tukar menukar, hibah, waris, dan pemberian hak baru.\n2. **Subjek Pajak:** Orang pribadi atau badan yang memperoleh hak atas tanah dan/atau bangunan.\n3. **Dasar Pengenaan Pajak:** Nilai Perolehan Objek Pajak (NPOP) atau Nilai Jual Objek Pajak (NJOP) jika NPOP lebih rendah dari NJOP.\n4. **Tarif Pajak:** 5% dari dasar pengenaan pajak setelah dikurangi Nilai Perolehan Objek Pajak Tidak Kena Pajak (NPOPTKP).\n5. **NPOPTKP:** Rp. 60.000.000,00 (enam puluh juta rupiah) untuk setiap wajib pajak, kecuali perolehan karena waris atau hibah wasiat dalam hubungan keluarga sedarah satu derajat, NPOPTKP ditetapkan sebesar Rp. 300.000.000,- (tiga ratus juta rupiah).\n\nPeraturan ini juga mengatur wilayah pemungutan, saat terutangnya pajak, tata cara pembayaran dan penagihan, keberatan dan banding, pengembalian kelebihan pembayaran pajak, pengurangan dan keringanan pajak, pembetulan ketetapan pajak, kedaluwarsa penagihan pajak, pemeriksaan, insentif pemungutan, ketentuan khusus, penyidikan, dan ketentuan pidana.","transitional_provisions","(-)","sanctions","1. Pejabat pembuat akta tanah / Notaris dan kepala Kantor yang membidangi pelayanan lelang Negara, yang melanggar ketentuan Pasal 12 dan Pasal 13 dikenakan sanksi administratif berupa denda sebesar Rp. 7.500.000,- (tujuh juta lima ratus ribu rupiah) untuk setiap pelanggaran.\n2. Pejabat pembuat akta tanah / Notaris dan kepala Kantor yang membidangi pelayanan lelang Negara, yang melanggar ketentuan Pasal 15 dikenakan sanksi administratif berupa denda sebesar Rp. 250.000,- (dua ratus lima puluh ribu rupiah) untuk setiap laporan.\n3. Kepala kantor bidang pertanahan yang melanggar ketentuan Pasal 14 dikenakan sanksi sesuai dengan ketentuan Peraturan Perundang-Undangan.","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 EAST BOLAANG MONGONDOW REGENCY
REGIONAL REGULATION OF EAST BOLAANG MONGONDOW REGENCY
NUMBER 11 OF 2011
CONCERNING
DUTY ON ACQUISITION OF RIGHTS TO LAND AND BUILDING

BY THE GRACE OF GOD ALMIGHTY

REGENT OF EAST BOLAANG MONGONDOW

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

Considering:

that Regional Tax is one of the important sources of Regional Revenue to finance the implementation of Regional Government in carrying out services to the community and realizing regional independence;
that with the enactment of Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution, Duty on Acquisition of Rights to Land and Building is a Regional Tax, and its implementation must be regulated by Regional Regulation;
that based on the considerations as referred to in letters a and b, it is necessary to form a Regional Regulation concerning Duty on Acquisition of Rights to Land and Building.

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