[{"_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","bb594759-d3b5-4e93-b8f7-16fbd620a78a","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) Kabupaten Bolaang Mongondow Utara Nomor 2 Tahun 2012 tentang PAJAK DAERAH","short_title","Peraturan Daerah (PERDA) Kabupaten Bolaang Mongondow Utara No. 2 Tahun 2012","number","2","year","2012","published_date","2012-11-01","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 Kabupaten Bolaang Mongondow Utara","place_of_enactment","Boroko","theme","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


2012
Peraturan Daerah (PERDA) NO. 2, LD.KAB.BOLMUT2012/NO.2; TLD.NO65
Peraturan Daerah (PERDA) TENTANG PAJAK DAERAH
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 01 November 2012. \n \n

","regulatory_relationship","Peraturan ini mencabut Peraturan Daerah sebelumnya yang mengatur tentang Pajak Daerah.","scope_and_parties","policy_content","

Peraturan Daerah ini mengatur tentang pajak daerah di Kabupaten Bolaang Mongondow Utara sebagai sumber pendapatan daerah untuk membiayai pelaksanaan pemerintahan dan pelayanan kepada masyarakat. Jenis pajak daerah yang diatur meliputi Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Mineral Bukan Logam dan Batuan, Pajak Parkir, Pajak Air Tanah, dan Pajak Sarang Burung Walet. Setiap jenis pajak memiliki ketentuan spesifik mengenai objek, subjek, wajib pajak, dasar pengenaan, tarif, dan cara perhitungan pajak.

Ketentuan Substansial:

Peraturan ini menetapkan berbagai ketentuan substansial terkait pajak daerah, termasuk:

Objek Pajak: Menentukan objek pajak untuk setiap jenis pajak, seperti pelayanan yang disediakan oleh hotel untuk Pajak Hotel, pelayanan yang disediakan oleh restoran untuk Pajak Restoran, dan seterusnya.
Subjek dan Wajib Pajak: Menetapkan siapa yang menjadi subjek pajak (pihak yang membayar pajak) dan wajib pajak (pihak yang bertanggung jawab memungut dan menyetorkan pajak).
Dasar Pengenaan Pajak: Menentukan dasar pengenaan pajak, seperti jumlah pembayaran atau yang seharusnya dibayar untuk Pajak Hotel dan Pajak Restoran, Nilai Sewa Reklame untuk Pajak Reklame, dan seterusnya.
Tarif Pajak: Menetapkan tarif pajak untuk setiap jenis pajak, yang bervariasi tergantung pada jenis pajak dan kondisi tertentu.
Cara Penghitungan Pajak: Menjelaskan cara menghitung besaran pokok pajak yang terutang untuk setiap jenis pajak.

Peraturan ini juga mengatur wilayah pemungutan pajak, masa pajak, saat terutangnya pajak, tata cara pemungutan dan penetapan pajak, serta hak dan kewajiban wajib pajak. Selain itu, diatur pula mengenai tata cara pembayaran dan penagihan pajak, keberatan dan banding, pengurangan dan keringanan pajak, pembetulan, pembatalan, pengurangan ketetapan, dan penghapusan atau pengurangan sanksi administratif.

","transitional_provisions","(-)","sanctions","1. Wajib Pajak yang karena kealpaannya tidak menyampaikan SPTPD atau mengisi dengan tidak benar sehingga merugikan keuangan Daerah dapat dipidana dengan pidana kurungan paling lama 1 tahun 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 dengan pidana penjara paling lama 2 tahun 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

GOVERNMENT OF BOLAANG MONGONDOW UTARA REGENCY

REGIONAL REGULATION OF BOLAANG MONGONDOW UTARA REGENCY

NUMBER 2 OF 2012

ABOUT

REGIONAL TAX

BY THE GRACE OF GOD ALMIGHTY

THE REGENT OF BOLAANG MONGONDOW UTARA,

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

Considering:

that regional tax is one of the sources of
regional revenue that is important to finance
the implementation of regional government in
providing services to the community and
realizing regional independence;
that with the enactment of Law Number 28
of 2009 concerning Regional Taxes and Regional
Retributions, several Regional Regulations that
regulate regional taxes in Bolaang Mongondow
Utara Regency are no longer relevant;
that based on the considerations as
referred to in letters a, b, and c, it is necessary
to establish a Regional Regulation concerning Regional Tax;

In view of:

Article 18 paragraph (6) of the 1945
Constitu

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