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2006
Peraturan Daerah (PERDA) NO. 14, Lembaran Daerah Kabupaten Sawahlunto/Sijunjung tahun 2006 Nomor 14
Peraturan Daerah (PERDA) TENTANG Pajak hiburan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 01 Desember 2006. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Daerah Kabupaten Sawahlunto/Sijunjung Nomor 15 Tahun 1998 tentang Pajak Hiburan.","scope_and_parties","policy_content","Peraturan Daerah ini mengatur tentang Pajak Hiburan di Kabupaten Sawahlunto/Sijunjung. Latar belakang ditetapkannya peraturan ini adalah untuk menyesuaikan dengan Undang-Undang Nomor 34 Tahun 2000 tentang Perubahan atas Undang-Undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah, serta untuk menyesuaikan tarif pajak hiburan dengan kondisi saat ini. Objek pajak hiburan meliputi berbagai jenis pertunjukan, permainan, dan keramaian yang dipungut bayaran, seperti pertunjukan film, kesenian, pemancingan, biliar, pertandingan olahraga, objek wisata, kolam renang, permainan ketangkasan, rental kaset video, dan usaha kebugaran jasmani. Subjek pajak adalah orang pribadi atau badan yang menonton atau menikmati hiburan, sedangkan Wajib Pajak adalah penyelenggara hiburan. Dasar pengenaan pajak adalah jumlah pembayaran atau yang seharusnya dibayar untuk menikmati hiburan. Tarif pajak bervariasi tergantung pada jenis hiburan, misalnya bioskop 20%, layar tancap 15%, kesenian 15%, dan lain-lain. Wajib Pajak wajib mengisi SPTPD dan menyampaikan kepada Bupati selambat-lambatnya 15 hari setelah berakhirnya masa pajak. Bupati dapat menerbitkan SKPDKB, SKPDKBT, atau SKPDN dalam jangka waktu 5 tahun setelah saat terutang pajak.","transitional_provisions","(-)","sanctions","1. Wajib Pajak yang tidak melaksanakan kewajibannya sehingga merugikan keuangan Daerah diancam pidana kurungan paling lama 3 (tiga) bulan kurungan atau denda paling banyak 4 (empat) kali jumlah retribusi terhutang.","revokes",[97],{"_98":99,"_100":101},"text","Perda Kabupaten Sawahlunto/Sijunjung No. 15 Tahun 1998 Tentang Pajak Hiburan","link","","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 OF SAWAHLUNTO/SIJUNJUNG REGENCY
SERIAL NUMBER 14 YEAR 2006
SUPPLEMENT TO REGIONAL GAZETTE NUMBER 14

REGIONAL REGULATION
OF SAWAHLUNTO/SIJUNJUNG REGENCY
NUMBER 14 YEAR 2006
CONCERNING
ENTERTAINMENT TAX

BY THE GRACE OF GOD ALMIGHTY

THE REGENT OF SAWAHLUNTO/SIJUNJUNG,

Considering:

that in connection with the enactment of Law Number 34 of 2000 concerning Amendments to Law Number 18 of 1997 concerning Regional Taxes and Regional Retribution, it is necessary to readjust all Regional Regulations concerning Regional Taxes and Regional Retribution;
that the Entertainment Tax rates regulated by Regional Regulation Number 15 of 1998 are no longer in accordance with the current situation and conditions, so it is necessary to re-regulate them;
that based on the considerations as referred to in letters a and b above, it is necessary to stipulate a Regional Regulation of Sawahlunto/Sijunjung Regency concerning

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