[{"_1":2,"_114":-5,"_115":-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","d9737a38-34ac-4c61-87bc-5b7efa915ea4","regulationData",{"_36":33,"_37":38,"_110":111,"_112":113},"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,"_68":69,"_70":71,"_72":73,"_74":75,"_76":-5,"_77":78,"_79":80,"_81":-5,"_82":83,"_84":85,"_86":85,"_87":88,"_89":90,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":-5,"_108":109},"title","Peraturan Daerah (Perda) Kabupaten Lampung Tengah Nomor 4 Tahun 2016 tentang PERUBAHAN ATAS PERDA KAB.LAMPUNG TENGAH NOMOR 02 TAHUN 2011 TENTANG BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN","short_title","Peraturan Daerah (PERDA) Kabupaten Lampung Tengah Nomor 4 Tahun 2016","number","4","year","2016","published_date","2016-02-13","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",[],"tags",[],"location","Pemerintah Kabupaten Lampung Tengah","place_of_enactment","Gunung Sugih","theme","PERUBAHAN ATAS PERDA KAB.LAMPUNG TENGAH NOMOR 02 TAHUN 2011 TENTANG BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN","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 Daerah (PERDA) NO. 4,
Peraturan Daerah (PERDA) TENTANG PERUBAHAN ATAS PERDA KAB.LAMPUNG TENGAH NOMOR 02 TAHUN 2011 TENTANG BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 13 Februari 2016. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n\n1. Peraturan Daerah Kabupaten Lampung Tengah Nomor 02 Tahun 2011 tentang Bea Perolehan Hak Atas Tanah dan Bangunan.","scope_and_parties","policy_content","

Peraturan Daerah ini mengubah Peraturan Daerah Kabupaten Lampung Tengah Nomor 02 Tahun 2011 tentang Bea Perolehan Hak Atas Tanah dan Bangunan. Latar belakang perubahan ini adalah adanya evaluasi pemerintah daerah terhadap peraturan tersebut, khususnya terkait bea perolehan hak atas tanah dan bangunan karena waris dan hibah wasiat, yang dinilai tidak sesuai dengan Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.

Perubahan yang dilakukan adalah penghapusan ketentuan Pasal 9 ayat (3) dari Peraturan Daerah Nomor 02 Tahun 2011. Pasal 9 mengatur tentang besaran pokok Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) yang terutang, dihitung berdasarkan tarif dikalikan dengan dasar pengenaan pajak setelah dikurangi Nilai Perolehan Objek Pajak Tidak Kena Pajak (NPOPTKP). Dalam hal Nilai Perolehan Objek Pajak tidak diketahui atau lebih rendah dari NJOP, maka perhitungan BPHTB didasarkan pada NJOP setelah dikurangi NPOPTKP.

Peraturan ini juga mengatur besarnya pokok BPHTB karena pemberian Hak Pengelolaan, yaitu 0% untuk penerima Hak Pengelolaan seperti Departemen, Lembaga Pemerintah Non Departemen, Pemerintah Daerah, dan Perum Perumnas, serta 50% untuk penerima Hak Pengelolaan selain yang disebutkan.

","transitional_provisions","(-)","sanctions","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 GAZETTE
LAMPUNG TENGAH REGENCY
Number 04 of 2016 Series B Number 01

REGIONAL REGULATION OF LAMPUNG TENGAH REGENCY
NUMBER 04 OF 2016
CONCERNING
AMENDMENT TO REGENCY REGULATION OF LAMPUNG
TENGAH NUMBER 02 OF 2011 CONCERNING THE
DUTY ON ACQUISITION OF RIGHTS TO LAND AND BUILDING

ISSUED BY
LEGAL SECTION OF THE REGENCY SECRETARIAT
LAMPUNG TENGAH
YEAR 2017

REGIONAL GAZETTE
LAMPUNG TENGAH REGENCY
Number 04 of 2016 SERIES B NUMBER 01

REGIONAL REGULATION OF LAMPUNG TENGAH REGENCY
NUMBER 04 OF 2016
CONCERNING
AMENDMENT TO REGIONAL REGULATION OF LAMPUNG
TENGAH NUMBER 02 OF 2011 CONCERNING THE
DUTY ON ACQUISITION OF RIGHTS TO LAND AND BUILDING

BY THE GRACE OF GOD ALMIGHTY

THE REGENT OF LAMPUNG TENGAH,

\n\n \n \n

Considering:

that based on the Regional Government's evaluation of the Regional Regulation of Lampung Tengah Regency Number 02 of 2011 concerning the Duty on Acquisition of Rights to Land and Buildings,

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