[{"_1":2,"_124":-5,"_125":-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","d9418952-4789-46ce-ad0f-31700237d06e","regulationData",{"_36":33,"_37":38,"_120":121,"_122":123},"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,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":-5,"_118":119},"title","Peraturan Daerah (Perda) Kabupaten Bolaang Mongondow Timur Nomor 1 Tahun 2012 tentang PAJAK DAERAH","short_title","Peraturan Daerah (PERDA) Kabupaten Bolaang Mongondow Timur No. 1 Tahun 2012","number","1","year","2012","published_date","2012-04-16","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_54":51,"_55":56,"_57":58},"id","name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","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 Timur","place_of_enactment","Tutuyan","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. 1,
Peraturan Daerah (PERDA) TENTANG PAJAK DAERAH
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 16 April 2012. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n(-)","scope_and_parties","policy_content","Peraturan Daerah Kabupaten Bolaang Mongondow Timur Nomor 01 Tahun 2012 tentang Pajak Daerah dibentuk dengan tujuan untuk meningkatkan pendapatan daerah sebagai sumber pembiayaan pelaksanaan pemerintahan daerah dan mewujudkan kemandirian daerah, sejalan dengan Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Peraturan ini mengatur berbagai jenis pajak daerah yang dipungut di Kabupaten Bolaang Mongondow Timur, termasuk pajak hotel, restoran, hiburan, reklame, penerangan jalan, mineral bukan logam dan batuan, parkir, air tanah, sarang burung walet, serta pajak bumi dan bangunan perdesaan dan perkotaan. Setiap jenis pajak memiliki objek, subjek, dan wajib pajak yang spesifik, serta dasar pengenaan, tarif, dan cara penghitungan pajak yang berbeda-beda. Peraturan ini juga mengatur masa pajak, tahun pajak, dan surat pemberitahuan pajak daerah (SPTPD), serta tata cara pemungutan pajak yang meliputi penetapan oleh Bupati atau pembayaran sendiri oleh Wajib Pajak. Selain itu, diatur pula mengenai pembayaran dan penagihan pajak, keberatan dan banding, pembetulan, pembatalan, pengurangan ketetapan pajak, penghapusan atau pengurangan sanksi administrasi, pengembalian kelebihan pembayaran, kedaluwarsa penagihan, pembukuan dan pemeriksaan, serta ketentuan khusus, penyidikan, dan ketentuan pidana. Peraturan ini bertujuan untuk memberikan kepastian hukum dan meningkatkan efektivitas pemungutan pajak daerah di Kabupaten Bolaang Mongondow Timur.","transitional_provisions","(-)","sanctions","1. Wajib Pajak yang karena kealpaannya tidak menyampaikan SPTPD atau mengisi dengan tidak benar atau tidak lengkap atau melampirkan keterangan yang tidak benar sehingga merugikan keuangan Daerah dipidana dengan pidana kurungan paling lama 1 (satu) tahun atau pidana denda paling banyak 2 (dua) kali jumlah pajak terutang yang tidak atau kurang dibayar.\n2. Wajib Pajak yang dengan sengaja tidak menyampaikan SPTPD atau mengisi dengan tidak benar atau tidak lengkap atau melampirkan keterangan yang tidak benar sehingga merugikan keuangall Daerah dipidana dengan pidana penjara paling lama 2 (dua) tahun atau pidana denda paling banyak 4 (empat) kali jumlah pajak terutang yang tidak atau kurang dibayar.","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","Perda Kab. Bolaang Mongondow Timur No. 1 Tahun 2024 tentang Pajak Daerah Dan Retribusi Daerah","link","https://peraturan.bpk.go.id/Details/309424/perda-kab-bolaang-mongondow-timur-no-1-tahun","9a045834-9971-4af4-a637-237ccf9d4ea0","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGENT OF EAST BOLAANG MONGONDOW
REGIONAL REGULATION
OF EAST BOLAANG MONGONDOW REGENCY
NUMBER 01 YEAR 2012
CONCERNING
REGIONAL TAX

BY THE GRACE OF GOD ALMIGHTY

REGENT OF EAST BOLAANG MONGONDOW,

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

Considering:

that regional tax is an important source of regional revenue 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 Retribution, it is necessary to form a Regional Regulation governing Regional Taxes
that based on the considerations as referred to in letters a and b, it is necessary to form a Regional Regulation of East Bolaang Mongondow Regency concerning Regional Taxes;

In view of:

Article 18 paragraph (6) of the 1945 Constitution of the Republic of Indonesia;

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