[{"_1":2,"_126":-5,"_127":-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","c2e4e6e6-6f9c-4f6c-a42d-64ff320b7d95","regulationData",{"_36":33,"_37":38,"_122":123,"_124":125},"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,"_74":75,"_76":77,"_78":79,"_80":81,"_82":-5,"_83":84,"_85":86,"_87":-5,"_88":89,"_90":91,"_92":93,"_94":95,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":-5,"_120":121},"title","Peraturan Daerah (Perda) Kabupaten Tapanuli Tengah Nomor 27 Tahun 2011 tentang Pajak Reklame","short_title","Peraturan Daerah (PERDA) Kabupaten Tapanuli Tengah No. 27 Tahun 2011","number","27","year","2011","published_date","2011-12-01","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",[68,71],{"_54":69,"_55":70,"_57":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah",{"_54":72,"_55":73,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Kabupaten Tapanuli Tengah","place_of_enactment","Pandan","theme","Pajak Reklame","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. 27, LD.2011/No. 27 Seri B
Peraturan Daerah (PERDA) TENTANG Pajak Reklame
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 01 Desember 2011. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Daerah Kabupaten Tapanuli Tengah Nomor 26 Tahun 2001 tentang Pajak Reklame.","scope_and_parties","policy_content","

Peraturan Daerah ini mengatur tentang Pajak Reklame di Kabupaten Tapanuli Tengah. Latar belakangnya adalah penyesuaian terhadap Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah yang menetapkan reklame sebagai pajak daerah kabupaten.

Ketentuan Substansial:

Objek pajak meliputi berbagai jenis reklame seperti papan/billboard, kain, stiker, selebaran, reklame berjalan, udara, apung, suara, film/slide, dan peragaan. Dikecualikan dari objek pajak adalah reklame oleh pemerintah, reklame melalui media internet, televisi, radio, warta harian/mingguan/bulanan, label/merek produk, dan nama pengenal usaha/profesi yang melekat pada bangunan tempat usaha.

Subjek pajak adalah orang pribadi atau badan yang menyelenggarakan reklame. Dasar pengenaan pajak adalah Nilai Sewa Reklame, yang dihitung berdasarkan nilai strategis dan nilai jual objek pajak reklame. Tarif pajak reklame ditetapkan sebesar 25%.

Peraturan ini juga mengatur masa pajak (1 bulan kalender), saat pajak terutang (saat penyelenggaraan reklame), tata cara perhitungan dan penetapan pajak (berdasarkan SKPD), tata cara pembayaran (di Kas Daerah atau tempat yang ditunjuk), serta tata cara penagihan pajak (melalui surat teguran dan surat paksa).

Bupati dapat memberikan pengurangan, keringanan, dan pembebasan pajak berdasarkan permohonan wajib pajak. Peraturan ini juga mengatur tata cara pembetulan, pembatalan, pengurangan ketetapan, dan penghapusan/pengurangan sanksi administrasi.

Wajib pajak dapat mengajukan keberatan atas SKPD, SKPDKB, SKPKBT, SKPDLB, SKPDN, atau pemotongan/pemungutan oleh pihak ketiga. Banding dapat diajukan kepada Pengadilan Pajak setelah menerima keputusan keberatan.

Peraturan ini juga mengatur pengembalian kelebihan pembayaran pajak, kadaluwarsa penagihan (5 tahun), insentif pemungutan, dan penyidikan tindak pidana di bidang perpajakan daerah.

","transitional_provisions","Pada saat Peraturan Daerah ini berlaku pajak yang masih terutang berdasarkan Peraturan Daerah tentang Pajak mengenai pajak reklame sebagaimana dimaksud dalam pasal 2 ayat (1), sepanjang tidak diatur dalam Peraturan Daerah yang bersangkutan masih dapat ditagih selama jangka waktu 5 (lima) tahun terhitung sejak saat terutang.","sanctions","Wajib Pajak yang tidak melaksanakan kewajibannya sehingga merugikan keuangan Daerah diancam pidana kurungan paling lama 1 (satu) tahun atau denda paling banyak 2 (dua) kali jumlah pajak terutang yang tidak atau kurang bayar.","revokes",[96],{"_97":98,"_99":100},"text","Peraturan Daerah Kabupaten Tapanuli Tengah Nomor 26 Tahun 2001 tentang Pajak Reklame","link","","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 GAZETTE
OF TAPANULI TENGAH REGENCY

REGIONAL REGULATION OF TAPANULI TENGAH REGENCY
NUMBER 27 OF 2011
ON
ADVERTISEMENT TAX

BY THE GRACE OF GOD ALMIGHTY

THE REGENT OF TAPANULI TENGAH,

Considering:	that in accordance with the enactment of Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution, which stipulates Advertisement as a Regency Regional Tax, its implementation in the field needs to be adjusted with Regional Regulations; that based on the considerations as referred to in letter a, it is necessary to establish a Regional Regulation concerning Advertisement Tax.
In view of:	Law Number 7 Drt of 1956 concerning the establishment of Autonomous Regions of Regencies within the 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

","pdf_url","/proxy/pdf?id=c2e4e6e6-6f9c-4f6c-a42d-64ff320b7d95","actionData","errors"]