[{"_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","f0429622-c970-4bc0-96f2-30a16f8e590d","regulationData",{"_36":33,"_37":38,"_120":121,"_122":123},"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,"_92":93,"_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 Barito Selatan Nomor 3 Tahun 2018 tentang Perubahan Atas Peraturan Daerah Kabupaten Barito Selatan Nomor 3 Tahun 2011 Tentang Pajak Daerah","short_title","Peraturan Daerah (PERDA) Kabupaten Barito Selatan Nomor 3 Tahun 2018","number","3","year","2018","published_date","2018-03-01","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_54":51,"_55":56,"_57":58},"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",{"_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 Kabupaten Barito Selatan","place_of_enactment","Buntok","theme","Perubahan Atas Peraturan Daerah Kabupaten Barito Selatan Nomor 3 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 dan retribusi daerah
2018
Peraturan Daerah (PERDA) NO. 3, LD.2018/3
Peraturan Daerah (PERDA) TENTANG Perubahan Atas Peraturan Daerah Kabupaten Barito Selatan Nomor 3 Tahun 2011 Tentang Pajak Daerah
ABSTRAK:	\n \n Bahwa pajak merupakan salah satu sumber pendapatan daerah yang penting guna membiayai pelaksanaan pemerintah daerah dalam rangka untuk meningkatkan pelayanan kepada masyarakat; \n Pasal 18 ayat (6) UNdang-Undang Dasar Negara Republik Indonesia Tahun 1945; Undang-Undang Nomor 27 Tahun 1959; Undang-Undang Nomor 17 Tahun 2003; Undang-Undang Nomor 15 Tahun 2004; Undang-Undang Nomor 33 Tahun 2004; Undang-Undang Nomor 28 Tahun 2009; peraturan Pemerintah Nomor 58 Tahun 2005; Peraturan Pemerintah Nomor 69 Tahun 2010; Peraturan Daerah Barito Selatan Nomor 3 Tahun 2014; Peraturan Daerah Kabupaten Barito Selatan Nomor 3 Tahun 2016; \n Peraturan Daerah Tentang Perubahan Atas Peraturan Daerah Kabupaten Barito Selatan Nomor 3 Tahun 2011 Tentang Pajak Daerah \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 01 Maret 2018. \n 8 Halaman \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Peraturan Daerah Kabupaten Barito Selatan Nomor 3 Tahun 2011 tentang Pajak Daerah (Lembaran Daerah Kabupaten Barito Selatan Tahun 2011 Nomor 3, Tambahan Lembaran Daerah Kabupaten Barito Selatan Nomor 3)","scope_and_parties","policy_content","

Peraturan Daerah ini mengubah beberapa ketentuan dalam Peraturan Daerah Nomor 3 Tahun 2011 tentang Pajak Daerah. Latar belakang perubahan ini adalah untuk mengoptimalkan pendapatan daerah yang bersumber dari pajak daerah guna membiayai pelaksanaan pemerintahan daerah dan meningkatkan pelayanan kepada masyarakat.

Ketentuan Substansial:

Pajak Restoran: Mengubah ketentuan mengenai objek Pajak Restoran, dengan menetapkan bahwa pelayanan yang nilai penjualannya tidak melebihi Rp. 2.000.000,00 (Dua Juta Rupiah) per bulan tidak termasuk objek pajak.
Pajak Sarang Burung Walet: Mengubah tarif Pajak Sarang Burung Walet menjadi sebesar 2,5% (dua koma lima persen).
Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB): Mengubah ketentuan mengenai dasar pengenaan BPHTB, khususnya terkait Nilai Perolehan Objek Pajak (NPOP) dan Nilai Jual Objek Pajak (NJOP). Jika NPOP tidak diketahui atau lebih rendah dari NJOP, maka NJOP digunakan sebagai dasar pengenaan BPHTB.
Sanksi Administratif: Mengubah ketentuan mengenai sanksi administratif bagi pejabat yang melanggar ketentuan terkait BPHTB.

","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[94,100],{"_95":96,"_97":98,"_36":99},"text","Perda Kab. Barito Selatan No. 2 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah","link","https://peraturan.bpk.go.id/Details/298547/perda-kab-barito-selatan-no-2-tahun-2024","a491eea6-726c-4410-bbbf-fd7b3bd1f09f",{"_95":96,"_97":98,"_36":99},"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGENT OF SOUTH BARITO
CENTRAL KALIMANTAN PROVINCE

REGIONAL REGULATION OF SOUTH BARITO REGENCY
NUMBER 3 OF 2018
CONCERNING
AMENDMENT TO REGIONAL REGULATION OF SOUTH BARITO REGENCY
NUMBER 3 OF 2011 CONCERNING REGIONAL TAXES

BY THE GRACE OF GOD ALMIGHTY

REGENT OF SOUTH BARITO,

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

Considering:

that Taxes are an important source of regional revenue to finance the implementation of regional government in order to improve services to the community;
that in order to optimize regional revenue sourced from Regional Taxes, it is necessary to review Regional Regulation of South Barito Regency Number 3 of 2011 concerning Regional Taxes;
that based on the considerations as referred to in letters a and b, it is necessary to stipulate a Regional Regulation concerning Amendments to Regional Regulation of South Barito Regency Number 3 of 2011 concerning Regional Taxes;

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