[{"_1":2,"_123":-5,"_124":-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","ecf495bf-4f3e-4f24-95bc-587b3fa5340f","regulationData",{"_36":33,"_37":38,"_119":120,"_121":122},"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":74,"_75":76,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":-5,"_85":86,"_87":88,"_89":88,"_90":91,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":-5,"_117":118},"title","Peraturan Daerah (Perda) Kota Kendari Nomor 3 Tahun 2014 tentang Perubahan Kedua Atas Peraturan Daerah Kota Kendari Nomor 2 Tahun 2011 Tentang Pajak Daerah","short_title","Peraturan Daerah (PERDA) Kota Kendari No. 3 Tahun 2014","number","3","year","2014","published_date","2015-01-01","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],{"_54":69,"_55":70,"_57":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah","tags",[],"location","Pemerintah Kota Kendari","place_of_enactment","Kendari","theme","Perubahan Kedua Atas Peraturan Daerah Kota Kendari Nomor 2 Tahun 2011 Tentang Pajak Daerah","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
2014
Peraturan Daerah (PERDA) NO. 3, LD.2014/NO.3
Peraturan Daerah (PERDA) TENTANG Perubahan Kedua Atas Peraturan Daerah Kota Kendari Nomor 2 Tahun 2011 Tentang Pajak Daerah
ABSTRAK:	\n \n Dalam upaya meningkatkan pelayanan kepada masyarakat khususnya dalam menunjang kelancaran penyelenggaraan pemerintahan, pembangunan dan pembinaan kemasyarakatan secara berdaya guna dan berhasil guna, perlu adanya kontribusi dan partisipasi masyarakat melalui kewajiban pembayaran pajak daerah sehubungan dengan diberlakukannya Undang–Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, perlu dilakukan upaya-upaya agar pelaksanaan pemungutannya bersifat adil dan keberpihakan kepada masyarakat wajib pajak yang mempunyai Nilai Obyek Pajak (NJOP) lebih kecil; \n Dasar Hukum Peraturan Daerah ini adalah : UUD Negara Republik Indonesia Tahun 1945; UU No. 6 Tahun 1995; UU No. 32 Tahun 2004; UU No. 28 Tahun 2009; PP No. 91 Tahun 2010; Permendagri Negeri No. 13 Tahun 2006; Perda Kota Kendari No. 2 Tahun 2008; Perda Kota Kendari No. 2 Tahun 2011. \n Dalam Peraturan Daerah ini diatur tentang :\r\n1. Penghapusan Pasal 13 ayat (3) huruf k dan l\r\n2. Pengubahan Pasal 46 ayat (3) dan Pasal 47\r\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 01 Januari 2015. \n 9 Halaman \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Peraturan Daerah Kota Kendari Nomor 2 Tahun 2011 tentang Pajak Daerah (Lembaran Daerah Kota Kendari Tahun 2011 Nomor 2) sebagaimana telah diubah dengan Peraturan Daerah Nomor 17 Tahun 2013 tentang Pajak Daerah (Lembaran Daerah Kota Kendari Tahun 2013 Nomor 17)","scope_and_parties","policy_content","Peraturan Daerah Kota Kendari ini bertujuan untuk meningkatkan pelayanan kepada masyarakat dan menyesuaikan dengan Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Peraturan ini mengubah ketentuan mengenai Pajak Hiburan dengan menghapus Pasal 13 ayat (3) huruf k dan l. Selain itu, dilakukan perubahan tarif Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) yang diatur dalam Pasal 46, dengan menetapkan tarif yang berbeda berdasarkan Nilai Jual Objek Pajak (NJOP). Tarif PBB-P2 berkisar antara 0,075% hingga 0,250% tergantung pada besaran NJOP. Pasal 47 juga diubah untuk menyesuaikan perhitungan PBB-P2 terutang dengan tarif yang baru.","transitional_provisions","(-)","sanctions","revokes",[92],{"_93":94,"_95":96,"_36":97},"text","PERDA Kota Kendari No. 2 Tahun 2011 tentang Pajak Daerah","link","https://peraturan.bpk.go.id/Details/14728/perda-kota-kendari-no-2-tahun-2011","d659bf48-f075-479d-88fd-e857498a0b8d","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

MAYOR OF KENDARI
SOUTHEAST SULAWESI PROVINCE

REGIONAL REGULATION OF KENDARI CITY
NUMBER 3 OF 2014
ON
THE SECOND AMENDMENT TO REGIONAL REGULATION OF KENDARI CITY
NUMBER 2 OF 2011 CONCERNING REGIONAL TAXES

BY THE GRACE OF GOD ALMIGHTY

MAYOR OF KENDARI,

\n\n \n \n

Considering:

that in an effort to improve services to the community, especially in supporting the smooth implementation of government, development and community development in a efficient and effective manner, it is necessary to have community contributions and participation through the obligation to pay regional taxes;
that in connection with the enactment of Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution, it is necessary to make efforts to ensure that the implementation of collection is fair and biased towards taxpayers who have a smaller Tax Object Sales Value (Nilai Obyek Pajak (NJOP));
that

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