[{"_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","cac2f0c9-93bd-419d-9951-87a25e49c912","regulationData",{"_36":33,"_37":38,"_114":115,"_116":117},"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":89,"_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 Penajam Paser Utara Nomor 7 Tahun 2018 tentang Perubahan Atas Peraturan Daerah Nomor 21 Tahun 2011 Tentang Pajak Hiburan","short_title","Peraturan Daerah (PERDA) Kabupaten Penajam Paser Utara Nomor 7 Tahun 2018","number","7","year","2018","published_date","2018-06-06","effective_date","2018-06-08","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},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah","tags",[],"location","Pemerintah Kabupaten Penajam Paser Utara","place_of_enactment","Penajam","theme","Perubahan Atas Peraturan Daerah Nomor 21 Tahun 2011 Tentang Pajak Hiburan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

Hiburan-pajak
2018
Peraturan Daerah (PERDA) NO. 7, LD.2018/NO.7
Peraturan Daerah (PERDA) TENTANG Perubahan Atas Peraturan Daerah Nomor 21 Tahun 2011 Tentang Pajak Hiburan
ABSTRAK:	\n \n Bahwa Pajak Hiburan merupakan salah satu jenis pajak daerah sangat potensial bagi Kabupaten Penajam Paser Utara guna peningkatan Pendapatan Asli Daerah (PAD) Kabupaten Penajam Paser Utara, pertumbuhan ekonomi, pendapatan masyarakat dan penyerapan tenaga kerja; bahwa pemberlakuan tarif Pajak Hiburan berdasarkan Perda Nomor 21 Tahun 2011 tentang Pajak Hiburan dipandang terlalu tinggi dan menjadi salah satu faktor penghambat masuknya investor di Kabupaten Penajam Paser Utara sehingga perlu dilakukan penyesuaian; bahwa berdasarkan pertimbangan sebagaimana dimaksud perlu menetapkan Peraturan Daerah tentang Perubahah Atas Perda Nomor 21 Tahun 2011 tentang Pajak Hiburan. \n Dasar Hukum: UUD 1945 Pasal 18 ayat (6); UU No. 7 Tahun 2002 ; UU No. 23 Tahun 2014 sebagaimana telah dua kali diubah terakhir dengan UU No. 9 Tahun 2015; Keputusan Menteri Dalam Negeri Nomor 188.34-6407 Tahun 2016; Perda Nomor 21 Tahun 2011. \n Beberapa ketentuan dalam Peraturan Daerah Kabupaten Penajam Paser Utara Nomor 21 Tahun 2011 tentang Pajak Hiburan yang diubah adalah sebagai berikut; Ketentuan ayat (2) Pasal 3; Ketentuan ayat (1) dan ayat (2) Pasal 6; Pasal 37 dihapus. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 08 Juni 2018. \n Peraturan yang diubah: Peraturan Daerah Kabupaten Penajam Paser Utara Nomor 21 Tahun 2011 tentang Pajak Hiburan \n 4 Hlm \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Peraturan Daerah Nomor 21 Tahun 2011 tentang Pajak Hiburan (Lembaran Daerah Kabupaten Penajam Paser Utara Tahun 2011 Nomor 21)","scope_and_parties","policy_content","

Peraturan Daerah ini mengubah beberapa ketentuan dalam Peraturan Daerah Kabupaten Penajam Paser Utara Nomor 21 Tahun 2011 tentang Pajak Hiburan. Perubahan tersebut meliputi objek pajak hiburan dan tarif pajak hiburan.

\n\n

Objek Pajak Hiburan:

Objek pajak hiburan meliputi berbagai jenis hiburan yang dipungut bayaran, seperti tontonan film, pagelaran kesenian, musik, tari, kontes kecantikan, pameran, diskotik, karaoke, klab malam, sirkus, permainan bilyar, boling, futsal, bulutangkis, pacuan kuda, permainan ketangkasan, panti pijat, refleksi, mandi uap/spa, pusat kebugaran, dan pertandingan olahraga.

\n\n

Tarif Pajak Hiburan:

Tarif pajak hiburan bervariasi tergantung pada jenis hiburan. Contohnya, tontonan film dikenakan tarif 20%, pagelaran kesenian 25%, kontes kecantikan 10%, dan diskotik/klab malam/panti pijat 75%. Kesenian rakyat/tradisional dikenakan tarif 5%. Penyelenggaraan hiburan yang tidak menggunakan tanda masuk dikenakan tarif 35% dari jumlah yang seharusnya dibayar.

\n\n

Pasal 37 Peraturan Daerah Nomor 21 Tahun 2011 dihapus.

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REGENT OF PENAJAM PASER UTARA
PROVINCE OF EAST KALIMANTAN

REGIONAL REGULATION OF PENAJAM PASER UTARA REGENCY
NUMBER 7 OF 2018
CONCERNING
AMENDMENT TO REGIONAL REGULATION NUMBER 21 OF 2011
CONCERNING ENTERTAINMENT TAX

BY THE GRACE OF GOD ALMIGHTY

REGENT OF PENAJAM PASER UTARA,

Considering:

that Entertainment Tax is one type of local tax that is very potential for Penajam Paser Utara Regency in order to increase the Original Local Government Revenue (PAD) of Penajam Paser Utara Regency, economic growth, community income and employment;
that the enactment of Entertainment Tax rates based on Regional Regulation Number 21 of 2011 concerning Entertainment Tax is considered too high and is one of the factors hindering the entry of investors in Penajam Paser Utara Regency so that adjustments need to be made;
that based on the considerations as referred to in letters a and b, it is necessary to stipulate a Regional Regulation

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