[{"_1":2,"_102":-5,"_103":-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","f026c978-222c-442b-9dd7-3ecb0001e568","regulationData",{"_36":33,"_37":38,"_98":99,"_100":101},"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":79,"_84":79,"_85":-5,"_86":-5,"_87":-5,"_88":-5,"_89":-5,"_90":-5,"_91":-5,"_92":-5,"_93":-5,"_94":-5,"_95":-5,"_96":97},"title","Peraturan Wali Kota Pematangsiantar Nomor 7 Tahun 2026 tentang Salinan Standar Operasional Prosedur Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan dan Bea Perolehan Hak atas Tanah dan Bangunan","short_title","Peraturan Wali Kota Pematangsiantar Nomor 7 Tahun 2026","number","7","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","e4951df7-a5b1-4e4f-8c68-559a591b54b1","type",{"_54":60,"_55":63,"_64":65},"Peraturan Wali Kota Pematangsiantar","short_name","Perwal Kota Pematangsiantar","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","(-)","scope_and_parties","policy_content","

Peraturan Wali Kota ini ditetapkan sebagai pedoman Standar Operasional Prosedur (SOP) dalam pelaksanaan pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) serta Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) di Kota Pematangsiantar. Tujuan utamanya adalah untuk menjamin kepastian hukum, mengoptimalkan pendapatan daerah, serta meningkatkan profesionalitas dan ketertiban administratif dalam pelayanan pajak kepada masyarakat.

Secara substansial, peraturan ini mengatur tata cara operasional yang harus dijalankan oleh perangkat daerah yang membidangi pengelolaan keuangan dan pendapatan daerah. Ruang lingkup SOP yang diatur mencakup berbagai proses, mulai dari penerbitan massal dan individual SPPT PBB-P2, pembetulan, pembatalan, mutasi objek pajak, pemecahan SPPT, hingga penghapusan sanksi administratif dan pengurangan ketetapan PBB-P2. Selain itu, diatur pula prosedur komprehensif terkait BPHTB, yang meliputi proses pembayaran, pengurangan, serta validasi untuk berbagai jenis perolehan hak, seperti jual beli, waris, hibah, lelang, serta perolehan hak baru melalui program pemerintah maupun mandiri.

Dalam pelaksanaannya, perangkat daerah diwajibkan menggunakan aplikasi sistem informasi yang telah ditentukan. Peraturan ini juga menetapkan mekanisme penanganan kendala teknis, di mana jika terjadi gangguan jaringan internet yang menyebabkan aplikasi tidak berfungsi, proses pelayanan dapat dihentikan sementara dengan kewajiban pembuatan berita acara penutupan pelayanan.

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MAYOR OF PEMATANGSIANTAR
THE PROVINCE OF NORTH SUMATERA
REGULATION OF THE MAYOR OF PEMATANGSIANTAR
NUMBER 07 OF 2026
ON
STANDARD OPERATING PROCEDURES FOR THE COLLECTION OF RURAL AND URBAN LAND AND BUILDING TAX AND ACQUISITION DUTY ON LAND AND BUILDINGS

WITH THE BLESSINGS OF GOD ALMIGHTY

MAYOR OF PEMATANGSIANTAR,

Considering :

that Rural and Urban Land and Building Tax and Acquisition Duty on Land and Buildings are one of the important sources of regional revenue in the context of organizing regional government to realize welfare for the community based on Pancasila;
that in order to realize the implementation of the collection of Rural and Urban Land and Building Tax and Acquisition Duty on Land and Buildings in a professional, effective, efficient, and administratively orderly manner, as well as an effort to improve the quality of tax services to the community, guidelines are needed for Tax Collection in the City of Pematangsiantar;
that in order to provide legal certainty and guidelines for regional apparatus in carrying out the collection of Rural and Urban Land and Building Tax and Acquisition Duty on Land and Buildings, it is necessary to regulate the Standard Operating Procedures for

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