[{"_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","b853944d-af41-41e6-bdcc-ca589c6df78c","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 Cianjur Nomor 12 Tahun 2002 tentang Pajak Penerangan Jalan","short_title","Peraturan Daerah (PERDA) Kabupaten Cianjur Nomor 12 Tahun 2002","number","12","year","2002","published_date","2002-11-28","effective_date","2002-11-29","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},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Kabupaten Cianjur","place_of_enactment","Cianjur","theme","Pajak Penerangan Jalan","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. 12, LD Kab Cianjur No 63 Tahun 2002
Peraturan Daerah (PERDA) TENTANG Pajak Penerangan Jalan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 29 November 2002. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Daerah Kabupaten Cianjur Nomor 12 Tahun 1998 tentang Pajak Penerangan Jalan.","scope_and_parties","policy_content","

Peraturan Daerah ini mengatur tentang Pajak Penerangan Jalan (PPJ) di Kabupaten Cianjur. Latar belakangnya adalah penyesuaian terhadap Undang-Undang Nomor 34 Tahun 2000 yang mengubah Undang-Undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah.

Ketentuan Substansial:

Objek pajak adalah setiap penggunaan tenaga listrik, baik dari PLN maupun bukan PLN, dengan pengecualian tertentu seperti penggunaan oleh instansi pemerintah, kedutaan asing (dengan asas timbal balik), penggunaan bukan PLN dengan kapasitas terbatas tanpa izin, dan tempat ibadah. Subjek pajak adalah orang pribadi atau badan yang menggunakan tenaga listrik, yang juga menjadi wajib pajak.

Dasar pengenaan pajak adalah nilai jual tenaga listrik. Untuk listrik dari PLN dan bukan PLN dengan pembayaran, nilai jual adalah tagihan listrik. Untuk listrik dari bukan PLN tanpa pembayaran, nilai jual dihitung berdasarkan kapasitas, penggunaan, dan harga satuan listrik yang berlaku. Tarif pajak bervariasi, misalnya 4% untuk penggunaan bukan industri dari PLN, dan 10% x 30% untuk penggunaan industri dari PLN.

Peraturan ini juga mengatur masa pajak, saat pajak terutang (saat penggunaan listrik), kewajiban pengisian SPTPD, tata cara perhitungan dan penetapan pajak (melalui SKPD), pembayaran pajak, penagihan pajak (melalui surat teguran, surat paksa, penyitaan, dan pelelangan), serta mekanisme pengurangan, keringanan, dan pembebasan pajak berdasarkan permohonan wajib pajak.

Selain itu, diatur pula tata cara pembetulan, pembatalan, pengurangan ketetapan pajak, penghapusan atau pengurangan sanksi administrasi, serta mekanisme pengajuan keberatan dan banding oleh wajib pajak. Pengembalian kelebihan pembayaran pajak juga diatur, termasuk jangka waktu dan pemberian imbalan jika terjadi keterlambatan.

Kadaluwarsa penagihan pajak adalah 5 tahun, kecuali jika wajib pajak melakukan tindak pidana perpajakan.

","transitional_provisions","(-)","sanctions","1. Wajib pajak yang karena kealpaannya tidak menyampaikan SPTPD atau mengisi dengan tidak benar sehingga merugikan keuangan daerah dapat dipidana kurungan paling lama 1 tahun dan/atau denda paling banyak 2 kali jumlah pajak terutang.\n2. Wajib pajak yang dengan sengaja tidak menyampaikan SPTPD atau mengisi dengan tidak benar sehingga merugikan keuangan daerah dapat dipidana penjara paling lama 2 tahun dan/atau denda paling banyak 4 kali jumlah pajak 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

REGIONAL REGULATION OF CIANJUR REGENCY
NUMBER 12 OF 2002
CONCERNING
STREET LIGHTING TAX

WITH THE GRACE OF GOD ALMIGHTY

THE REGENT OF CIANJUR

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

Considering:	\n \n that with the enactment of Law Number 34 of 2000 concerning Amendments to Law Number 18 of 1997 concerning Regional Taxes and Regional Retribution, the Street Lighting Tax needs to be reviewed and adjusted; \n that in order to implement the adjustment as referred to in letter a, it is necessary to re-regulate the Street Lighting Tax with a Regional Regulation. \n \n
In view of:	\n \n Law Number 14 of 1950 concerning Regional Government of Regency in the West Java Environment (State Gazette of 1950 Number 43); \n Law Number 8 of 1981 concerning Criminal Procedure Code (State Gazette of 1981 Number 76, Supplement to State Gazette Number 3209); \n Law Number 17 of 1997 concerning Tax Dispute

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