[{"_1":2,"_103":-5,"_104":-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","da987bfc-05d2-41a5-81a6-eb5d730c40f8","regulationData",{"_36":33,"_37":38,"_99":100,"_101":102},"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":-5,"_74":-5,"_75":-5,"_76":-5,"_77":-5,"_78":79,"_80":-5,"_81":82,"_83":84,"_85":84,"_86":-5,"_87":-5,"_88":-5,"_89":-5,"_90":-5,"_91":-5,"_92":-5,"_93":-5,"_94":-5,"_95":-5,"_96":-5,"_97":98},"title","Peraturan Bupati Katingan Nomor 12 Tahun 2026 tentang Perubahan atas Peraturan Bupati Katingan Nomor 46 Tahun 2024 tentang Petunjuk Pelaksanaan Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan Kabupaten Katingan","short_title","Peraturan Bupati Katingan Nomor 12 Tahun 2026","number","12","year","2026","published_date","2026-04-08","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","7cbe7fd6-e143-499c-af56-c45428376e90","type",{"_54":60,"_55":63,"_64":65},"Peraturan Bupati Katingan","short_name","Perbup Katingan","subjects",[68],{"_54":69,"_55":70,"_57":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah","tags",[],"location","place_of_enactment","theme","subject_matter","abstract","regulatory_relationship","Peraturan ini mengubah: 1. Peraturan Bupati Katingan Nomor 46 Tahun 2024 tentang Petunjuk Pelaksanaan Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan.","scope_and_parties","policy_content","

Peraturan Bupati ini diterbitkan dalam rangka menyesuaikan ketentuan pelaksanaan pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dengan perubahan peraturan daerah terkait pajak daerah, serta untuk memberikan kepastian hukum dan mengoptimalkan Pendapatan Asli Daerah (PAD) di Kabupaten Katingan.

Secara substansial, peraturan ini mengatur mengenai penyesuaian tarif PBB-P2 yang dibedakan berdasarkan kategori lahan, yaitu lahan lainnya dan lahan produksi pangan dan ternak, dengan klasifikasi tarif berdasarkan Nilai Jual Objek Pajak (NJOP). Selain itu, diatur pula mengenai mekanisme penghitungan pokok pajak terutang, penetapan Nilai Jual Objek Pajak Tidak Kena Pajak (NJOPTKP), serta penentuan saat dan tempat terutangnya pajak. Peraturan ini juga menetapkan ketentuan mengenai ketetapan minimal pajak bagi nilai ketetapan yang kurang dari sepuluh ribu rupiah.

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REGENT OF KATINGAN
PROVINCE OF CENTRAL KALIMANTAN

REGULATION OF THE REGENT OF KATINGAN
NUMBER 12 OF 2026

ON

AMENDMENT TO REGULATION OF THE REGENT OF KATINGAN NUMBER 46 OF 2024
ON GUIDELINES FOR THE COLLECTION OF RURAL AND URBAN LAND AND BUILDING TAX
IN KATINGAN REGENCY

WITH THE BLESSINGS OF GOD ALMIGHTY

REGENT OF KATINGAN,

Considering :

that to implement the provisions of Rural and Urban Land and Building Tax which have undergone changes as regulated in Regional Regulation of Katingan Regency Number 3 of 2025 concerning Amendment to Regional Regulation of Katingan Regency Number 1 of 2024 concerning Regional Taxes and Regional Fees, it is necessary to make adjustments to its implementing regulations;
that to provide legal certainty and improve the effectiveness of the implementation of Rural and Urban Land and Building Tax collection in Katingan Regency in the context of optimizing Regional Original Revenue (PAD), it is necessary to improve the existing implementing provisions;
that based on the considerations as referred to in letter a and letter b, it is necessary to establish a Regent Regulation concerning Amendment to Regulation of the Regent of Katingan Number 46 of 2024 concerning

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