[{"_1":2,"_121":-5,"_122":-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","e6d0df72-de7c-4ffd-be2a-811528aefcf9","regulationData",{"_36":33,"_37":38,"_117":118,"_119":120},"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,"_74":75,"_76":77,"_78":79,"_80":81,"_82":-5,"_83":84,"_85":86,"_87":-5,"_88":89,"_90":91,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":-5,"_115":116},"title","Peraturan Daerah (Perda) Kota Pontianak Nomor 10 Tahun 2005 tentang Pajak Reklame","short_title","Peraturan Daerah (PERDA) Kota Pontianak Nomor 10 Tahun 2005","number","10","year","2005","published_date","2005-11-23","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",[68,71],{"_54":69,"_55":70,"_57":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah",{"_54":72,"_55":73,"_57":-5},"ec1fd785-848f-461d-80e9-b2e90b16a6c7","Pers, Pos & Iklan","tags",[],"location","Pemerintah Kota Pontianak","place_of_enactment","Pontianak","theme","Pajak Reklame","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

pajak daerah
2005
Peraturan Daerah (PERDA) NO. 10, LD.2005/NO.10, TLD No.10, LL KOTA PONTIANAK: 17 HLM
Peraturan Daerah (PERDA) TENTANG Pajak Reklame
ABSTRAK:	\n \n bahwa sehubungan dengan telah ditetapkannya Undang- Undang Nomor 34 Tahun 2000 tentang Perubahan Atas Undang-Undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah, maka perlu dilakukan penyesuaian terhadap Peraturan Daerah Nomor 5 Tahun 1998 tentang Pajak Reklame yang berlaku di Kota Pontianak ; \n UU No.27 Tahun 1959, UU No.8 Tahun 1981, UU No.18 Tahun 1997, PP No.65 Tahun 2001, Perda No.2 Tahun 1987, Perda No.9 Tahun 2000 \n PERATURAN DAERAH KOTA PONTIANAK TENTANG PAJAK REKLAME \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 23 November 2005. \n 14 halaman dan 3 halaman lampiran \n \n

","regulatory_relationship","Peraturan ini mencabut:\n\n1. Peraturan Daerah Kotamadya Daerah Tingkat II Nomor 05 Tahun 1988 tentang Pajak Reklame.","scope_and_parties","policy_content","Peraturan Daerah Kota Pontianak Nomor 10 Tahun 2005 tentang Pajak Reklame mengatur mengenai pungutan pajak atas penyelenggaraan reklame di wilayah Kota Pontianak. \n\n Kebijakan ini bertujuan untuk menyesuaikan peraturan daerah dengan Undang-Undang Nomor 34 Tahun 2000 tentang Perubahan Atas Undang-Undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah. \n\n Ketentuan substansial dalam peraturan ini mencakup:\n\n1. **Objek Pajak:** Semua penyelenggaraan reklame, termasuk reklame papan, kain, film, suara, dan lainnya, dengan pengecualian tertentu seperti reklame pemerintah non-komersial, reklame di media massa, dan reklame dengan luas terbatas.\n2. **Subjek Pajak:** Orang pribadi atau badan yang menyelenggarakan atau memesan reklame.\n3. **Dasar Pengenaan Pajak:** Nilai Sewa Reklame, yang dihitung berdasarkan Nilai Jual Objek Pajak (NJOP) ditambah Nilai Strategis.\n4. **Tarif Pajak:** 15%, dengan tarif tambahan 25% untuk reklame rokok dan minuman beralkohol.\n5. **Wilayah Pemungutan:** Di wilayah Kota Pontianak tempat reklame diselenggarakan.\n6. **Kewajiban Wajib Pajak:** Mengisi dan menyampaikan Surat Pemberitahuan Pajak Daerah (SPTPD).\n7. **Tata Cara Pembayaran:** Pajak dibayarkan di Kas Daerah atau tempat lain yang ditunjuk, berdasarkan Surat Ketetapan Pajak Daerah (SKPD).","transitional_provisions","(-)","sanctions","1. Wajib Pajak yang karena kealpaannya tidak menyampaikan SPTPD/surat lain yang sejenis atau mengisi dengan tidak benar atau tidak lengkap atau melampirkan keterangan yang 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 yang terutang.\n2. Wajib Pajak yang dengan sengaja tidak menyampaikan SPTPD/surat lain yang sejenis atau mengisi dengan tidak benar atau tidak lengkap atau melampirkan keterangan yang tidak benar sehingga merugikan keuangan Daerah dapat dipidana dengan pidana kurungan paling lama 3 (tiga) bulan atau denda paling banyak Rp.50.000.000,- (Lima puluh juta rupiah ).","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

GOVERNMENT OF PONTIANAK CITY
REGIONAL REGULATION OF PONTIANAK CITY
NUMBER 10 OF 2005
CONCERNING
ADVERTISEMENT TAX

BY THE GRACE OF GOD ALMIGHTY

MAYOR OF PONTIANAK,

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

Considering:	\n \n that in connection with the enactment of Law Number 34 of 2000 concerning Amendments to Law Number 18 of 1997 concerning Regional Tax and Regional Retribution, it is necessary to adjust Regional Regulation Number 5 of 1998 concerning Advertisement Tax which applies in the City of Pontianak; \n that to implement the above, it is necessary to regulate it by a Regional Regulation. \n \n
Remembering:	\n \n Law Number 27 of 1959 concerning Stipulation of Emergency Law Number 3 of 1953 concerning the Establishment of Level II Regions in Kalimantan (State Gazette of 1953 Number 9) as Law (State Gazette of 1959 Number 72, Supplement to State Gazette Number 1820); \n Law Number 49

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