[{"_1":2,"_122":-5,"_123":-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","c2cc9b3e-599e-4897-902b-3f17efc2fc6f","regulationData",{"_36":33,"_37":38,"_118":119,"_120":121},"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,"_75":76,"_77":78,"_79":80,"_81":82,"_83":-5,"_84":85,"_86":87,"_88":-5,"_89":90,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":-5,"_116":117},"title","Peraturan Daerah (Perda) Kabupaten Serdang Bedagai Nomor 6 Tahun 2005 tentang PAJAK HOTEL","short_title","Peraturan Daerah (PERDA) Kabupaten Serdang Bedagai Nomor 6 Tahun 2005","number","6","year","2005","published_date","2005-06-09","effective_date","2005-08-18","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",[69,72],{"_55":70,"_56":71,"_58":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah",{"_55":73,"_56":74,"_58":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Kabupaten Serdang Bedagai","place_of_enactment","Sei Rampah","theme","PAJAK HOTEL","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2005
Peraturan Daerah (PERDA) NO. 6, LD.2005/ No. 6
Peraturan Daerah (PERDA) TENTANG PAJAK HOTEL
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 18 Agustus 2005. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan sebelumnya yang mengatur ketentuan yang sama dengan Peraturan Daerah Pajak Hotel.","scope_and_parties","policy_content","

Peraturan Daerah ini mengatur tentang Pajak Hotel di Kabupaten Serdang Bedagai. Latar belakangnya adalah untuk mendukung otonomi daerah dan meningkatkan Pendapatan Asli Daerah (PAD) melalui pajak daerah, sebagaimana diamanatkan oleh Undang-Undang Nomor 34 Tahun 2000 dan Peraturan Pemerintah Nomor 65 Tahun 2001.

Objek pajak hotel meliputi fasilitas penginapan, pelayanan penunjang, fasilitas olahraga dan hiburan khusus tamu hotel, serta jasa persewaan ruangan. Subjek pajaknya adalah orang pribadi atau badan yang melakukan pembayaran di hotel, sedangkan Wajib Pajak adalah pengusaha hotel.

Dasar pengenaan pajak adalah jumlah pembayaran yang dilakukan kepada hotel, dengan tarif pajak sebesar 10%. Wajib Pajak diwajibkan mengisi Surat Pemberitahuan Pajak Daerah (SPTPD) dan menyampaikan kepada Kepala Daerah selambat-lambatnya 15 hari setelah berakhirnya masa pajak. Pembayaran pajak harus dilakukan sekaligus di Kas Daerah atau tempat lain yang ditunjuk.

Peraturan ini juga mengatur mengenai tata cara penagihan pajak, biaya pemungutan pajak, bagi hasil pajak kepada desa, serta sanksi administrasi berupa bunga sebesar 2% per bulan jika wajib pajak tidak membayar tepat waktu.

","transitional_provisions","(-)","sanctions","1. Dalam hal wajib pajak tidak membayar tepat pada waktunya atau kurang membayar, dikenakan sanksi administrasi berupa bunga sebesar 2 % (dua persen) setiap bulan dari pajak terhutang.\n2. Wajib Pajak yang karena kealpaan 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 terutang.\n3. 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 penjara paling lama 2 (dua) 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 SERDANG BEDAGAI REGENCY
NUMBER 06 OF 2005
ABOUT
HOTEL TAX

BY THE GRACE OF GOD ALMIGHTY

THE REGENT OF SERDANG BEDAGAI,

Considering:

that to implement the provisions of Article 1 paragraph (1), (8) and Article 38, Article 39, Article 40, Article 41 and Article 42 of Government Regulation Number 65 of 2001 concerning Regional Taxes;
that based on the considerations as referred to in letter a, it is necessary to form a Regional Regulation concerning Hotel Tax;

In view of:

Law Number 7 Drt of 1956 concerning the Establishment of Autonomous Regions of Regencies Within the Regional Province of North Sumatra (State Gazette of the Republic of Indonesia Year 1956 Number 58, Supplement to the State Gazette of the Republic of Indonesia Number 1092);
Law Number 8 of 1981 concerning the Criminal Procedure Code (State Gazette of the Republic of Indonesia Year 1981 Number 76, Supplement to the State Gazette of the

","pdf_url","/proxy/pdf?id=c2cc9b3e-599e-4897-902b-3f17efc2fc6f","actionData","errors"]