[{"_1":2,"_132":-5,"_133":-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","c2d2cd42-b4b2-4606-944f-0c20196acb51","regulationData",{"_36":33,"_37":38,"_128":129,"_130":131},"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,"_103":104,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":120,"_121":122,"_123":124,"_125":-5,"_126":127},"title","Peraturan Pemerintah (PP) Nomor 55 Tahun 2016 tentang Ketentuan Umum Dan Tata Cara Pemungutan Pajak Daerah","short_title","Peraturan Pemerintah (PP) No. 55 Tahun 2016","number","55","year","2016","published_date","2016-11-21","effective_date","2016-11-22","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","25005e56-1478-479f-a566-310826679c75","type",{"_55":61,"_56":64,"_65":66},"Peraturan Pemerintah (PP)","short_name","PP","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 Pusat","place_of_enactment","Jakarta","theme","Ketentuan Umum Dan Tata Cara Pemungutan 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


2016
Peraturan Pemerintah (PP) NO. 55, LN. 2016 No. 244, TLN No. 5950, LL SETNEG : 29 HLM
Peraturan Pemerintah (PP) TENTANG Ketentuan Umum Dan Tata Cara Pemungutan Pajak Daerah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 22 November 2016. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Pemerintah Republik Indonesia Nomor 91 Tahun 2010 tentang Jenis Pajak Daerah yang Dipungut Berdasarkan Penetapan Kepala Daerah atau Dibayar Sendiri oleh Wajib Pajak. Peraturan ini mengubah: (-)","scope_and_parties","policy_content","

Peraturan Pemerintah Nomor 55 Tahun 2016 ini ditetapkan untuk memperkuat administrasi pemungutan pajak daerah guna meningkatkan penerimaan pajak daerah. Peraturan ini menggantikan Peraturan Pemerintah Nomor 91 Tahun 2010 yang dianggap belum mencukupi kebutuhan daerah. Kebijakan ini bertujuan untuk melaksanakan ketentuan Pasal 98 Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Peraturan ini mengatur jenis-jenis pajak yang dipungut berdasarkan penetapan Kepala Daerah atau dibayar sendiri oleh Wajib Pajak, termasuk pajak provinsi dan pajak kabupaten/kota. Selain itu, peraturan ini menetapkan kewajiban pendaftaran wajib pajak, masa pajak, penetapan, pembayaran, pelaporan, dan ketetapan pajak. Peraturan ini juga mengatur sanksi administratif bagi pelanggaran kewajiban perpajakan daerah dan memberikan ketentuan mengenai penghapusan piutang pajak yang tidak mungkin ditagih lagi.

","transitional_provisions","1. Pada saat Peraturan Pemerintah ini mulai berlaku, semua peraturan perundang-undangan yang berkaitan dengan Pajak Daerah dinyatakan tetap berlaku sepanjang tidak bertentangan atau belum diganti dengan peraturan yang baru berdasarkan Peraturan Pemerintah ini. 2. Peraturan pelaksanaan dari Peraturan Pemerintah ini harus ditetapkan paling lama 1 (satu) tahun terhitung sejak Peraturan Pemerintah ini diundangkan.","sanctions","1. Jumlah kekurangan Pajak yang terutang dalam SKPDKB dikenakan sanksi administratif berupa bunga sebesar 2% sebulan untuk jangka waktu paling lama 24 bulan. 2. Jumlah kekurangan Pajak dalam SKPDKBT dikenakan sanksi administratif berupa kenaikan sebesar 100% dari jumlah kekurangan Pajak tersebut. 3. Pelanggaran terhadap ketentuan pelaporan dan pembayaran pajak dapat dikenai sanksi administratif berupa denda dan bunga.","revokes",[97],{"_98":99,"_100":101,"_36":102},"text","PP No. 91 Tahun 2010 tentang Jenis Pajak Daerah Yang Dipungut Berdasarkan Penetapan Kepala Daerah Atau Dibayar Sendiri Oleh Wajib Pajak","link","https://peraturan.bpk.go.id/Details/5116/pp-no-91-tahun-2010","8c87842b-f9f1-4809-a9c7-aaf90573e150","revoked_by",[105],{"_98":106,"_100":107,"_36":108},"PP No. 35 Tahun 2023 tentang Ketentuan Umum Pajak Daerah dan Retribusi Daerah","https://peraturan.bpk.go.id/Details/252130/pp-no-35-tahun-2023","8ad156bc-cade-4d9c-af07-0d731364490f","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

PRESIDENT OF THE REPUBLIC OF INDONESIA

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 55 YEAR 2016
CONCERNING
GENERAL PROVISIONS AND PROCEDURES FOR REGIONAL TAX COLLECTION

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that in order to support the increase in regional tax revenue, it is necessary to strengthen the administration of regional tax collection;
that the regulations in Government Regulation Number 91 of 2010 concerning Types of Regional Taxes Collected Based on Determination by the Regional Head or Paid Independently by Taxpayers are not sufficient to meet the needs of the regions in carrying out regional tax collection;
that based on the considerations as referred to in letters a and b, and to implement the provisions of Article 98 of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, it is necessary to stipulate a Government Regulation

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