[{"_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","df580b84-73d3-4c36-a377-85ef3f386f91","regulationData",{"_36":33,"_37":38,"_120":121,"_122":123},"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":84,"_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 Bangka Tengah Nomor 13 Tahun 2008 tentang PAJAK HOTEL","short_title","Peraturan Daerah (PERDA) Kabupaten Bangka Tengah No. 13 Tahun 2008","number","13","year","2008","published_date","2008-03-28","effective_date","2008-06-20","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_55":52,"_56":57,"_58":59},"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",{"_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 Bangka Tengah","place_of_enactment","Koba","theme","PAJAK HOTEL","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2008
Peraturan Daerah (PERDA) NO. 13, LD No.71. 2008
Peraturan Daerah (PERDA) TENTANG PAJAK HOTEL
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 20 Juni 2008. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","

Peraturan Daerah ini mengatur tentang Pajak Hotel di Kabupaten Bangka Tengah. Latar belakangnya adalah untuk meningkatkan kemandirian daerah dalam pembiayaan pemerintahan melalui Pendapatan Asli Daerah (PAD) dari sektor perhotelan.

\n\n

Ketentuan Substansial:

Objek pajak adalah pelayanan yang disediakan hotel dengan pembayaran, termasuk fasilitas penginapan, pelayanan penunjang, fasilitas olahraga dan hiburan khusus tamu hotel, serta jasa persewaan ruangan. Subjek pajaknya adalah orang pribadi atau badan yang melakukan pembayaran kepada hotel, sedangkan Wajib Pajaknya adalah pengusaha hotel.

\n\n

Dasar pengenaan pajak adalah jumlah pembayaran yang dilakukan kepada hotel, dihitung berdasarkan nilai pasar. Tarif pajak hotel ditetapkan sebesar 10%. Pajak terutang dipungut di wilayah daerah dan dihitung dengan mengalikan tarif pajak dengan dasar pengenaan pajak.

\n\n

Wajib pajak wajib mengisi Surat Pemberitahuan Pajak Daerah (SPTPD) dan menyampaikannya paling lambat 15 hari setelah berakhirnya masa pajak. Bupati atau pejabat yang berwenang menetapkan pajak terutang dengan menerbitkan Surat Ketetapan Pajak Daerah (SKPD). Pembayaran pajak dilakukan di kas daerah atau tempat lain yang ditunjuk.

\n\n

Peraturan ini juga mengatur tentang tata cara perhitungan dan penetapan pajak, pembayaran pajak, penagihan pajak, pengurangan, keringanan dan pembebasan pajak, pembetulan, pembatalan, pengurangan ketetapan, penghapusan atau pengurangan sanksi administrasi, keberatan dan banding, pengembalian kelebihan pembayaran pajak, serta kadaluarsa penagihan.

","transitional_provisions","sanctions","1. Wajib pajak yang karena kealpaannya tidak menyampaikan SPTPD atau mengisi dengan tidak benar sehingga merugikan keuangan daerah dapat dipidana dengan pidana kurungan paling lama 3 (tiga) bulan atau denda paling banyak 2 (dua) kali jumlah pajak terhutang.\n2. Wajib pajak yang dengan sengaja tidak menyampaikan SPTPD atau mengisi dengan tidak benar atau lengkap atau melampirkan keterangan yang tidak benar sehingga merugikan keuangan daerah, dapat dipidana dengan pidana penjara paling lama 6 (enam) bulan atau denda paling banyak 4 (empat) kali jumlah pajak yang terhutang.","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","PERDA Kab. Bangka Tengah No. 30 Tahun 2011 tentang PAJAK DAERAH","link","https://peraturan.bpk.go.id/Details/61830/perda-kab-bangka-tengah-no-30-tahun-2011","e6d5df9b-b377-4bb4-b031-0d7f6c19ceb6","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

CENTRAL BANGKA REGENCY GOVERNMENT

COPY
REGIONAL REGULATION OF CENTRAL BANGKA REGENCY
NUMBER 13 OF 2008
CONCERNING
HOTEL TAX

BY THE GRACE OF GOD ALMIGHTY

THE REGENT OF CENTRAL BANGKA,

\n\n \n \n

Considering:

that in order to implement broad, real, and responsible regional autonomy, regional independence in financing government administration in the region sourced from Local Revenue (PAD) is required;
that to improve the implementation of development and the provision of services to the community, as well as to increase economic growth in the region, it is necessary to provide PAD from the Hotel Tax sector;
that based on Article 41 paragraph (1) and paragraph (2) of Government Regulation Number 65 of 2001 concerning Regional Taxes, the Regional Government is permitted to collect Taxes from the hospitality sector;
that based on the considerations as referred to in letters a,

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