[{"_1":2,"_129":-5,"_130":-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","f241af40-6108-40ac-9e9e-3e5029968c57","regulationData",{"_36":33,"_37":38,"_125":126,"_127":128},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_60":61,"_62":63,"_67":68,"_72":73,"_74":75,"_76":77,"_78":79,"_80":-5,"_81":82,"_83":84,"_85":-5,"_86":87,"_88":89,"_90":91,"_92":93,"_100":101,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":117,"_118":119,"_120":121,"_122":-5,"_123":124},"title","Peraturan Daerah (Perda) Provinsi Daerah Khusus Ibukota Jakarta Nomor 12 Tahun 2011 tentang Pajak Reklame","short_title","Peraturan Daerah (Perda) Provinsi Daerah Khusus Ibukota Jakarta Nomor 12 Tahun 2011","number","12","year","2011","published_date","2011-12-28","effective_date","2011-12-29","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_55":52,"_56":57,"_58":59},"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",{"_55":61,"_56":64,"_65":66},"Peraturan Daerah (Perda)","short_name","Perda","subjects",[69],{"_55":70,"_56":71,"_58":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah","tags",[],"location","Pemerintah Provinsi Daerah Khusus Ibukota Jakarta","place_of_enactment","Jakarta","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 dan Retribusi Daerah
2011
Peraturan Daerah (Perda) NO. 12, Lembaran Daerah Provinsi Daerah Khusus Ibukota Jakarta Tahun 2011 Nomor 12
Peraturan Daerah (Perda) TENTANG Pajak Reklame
ABSTRAK:	\n \n bahwa dengan berlakunya UU No. 28 Th. 2009, maka PERDA No. 2 Th. 2004 sudah tidak sesuai lagi, sehingga perlu menetapkan PERDA. \n Dasar hukum PERDA ini adalah UU No. 6 Th. 1983 std terakhir dengan UU No. 28 Th. 2007; UU No. 19 Th. 1997 stdd UU No. 19 Th. 2000; UU No. 14 Th. 2002; UU No. 17 Th. 2003; UU No. 1 Th. 2004; UU No. 15 Th. 2004; UU No. 32 Th. 2004 std terakhir dengan UU No. 12 Th. 2008; UU No. 33 Th. 2004; UU No. 29 Th. 2007; UU No. 22 Th. 2009; UU No. 28 Th. 2009; UU No. 12 Th. 2011; PP No. 135 Th. 2000; PP No. 136 Th. 2000; PP No. 137 Th. 2000; PP No. 58 Th. 2005; PP No. 79 Th. 2005; PERMENDAGRI No. 13 Th. 2006; PERDA No. 5 Th. 2007; PERDA No. 10 Th. 2008; PERDA No. 6 Th. 2010 \n PERDA ini mengatur mengenai Nama Pajak; Objek, Subjek dan Wajib Pajak; Dasar Pengenaan, Tarif, Cara Penghitungan Pajak dan Wilayah Pemungutan; serta Masa Pajak Dan Saat Terutang Pajak Reklame \n \n
CATATAN:	\n \n Peraturan Daerah (Perda) ini mulai berlaku pada tanggal 29 Desember 2011. \n PERDA ini mencabut dan menyatakan tidak berlaku lagi PERDA No. 2 Th. 2004 \n Peraturan yang akan diatur adalah peraturan mengenai Penetapan Nama-nama jalan pada masing-masing kelas jalan; peraturan mengenai Hasil perhitungan penyesuaian dan evaluasi NSR; peraturan mengenai Hasil perhitungan NSR\r\n \n 20 Hal. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Daerah Nomor 2 Tahun 2004 tentang Pajak Reklame.","scope_and_parties","policy_content","

Peraturan Daerah ini mengatur tentang Pajak Reklame di Provinsi Daerah Khusus Ibukota Jakarta. Latar belakangnya adalah untuk menyesuaikan dengan Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, yang menyebabkan Peraturan Daerah Nomor 2 Tahun 2004 tentang Pajak Reklame tidak sesuai lagi.

Ketentuan substansial meliputi:

Nama Pajak: Pajak Reklame dipungut atas semua penyelenggaraan reklame.
Objek Pajak: Semua penyelenggaraan reklame, termasuk reklame papan/billboard, kain, melekat (stiker), selebaran, berjalan, udara, apung, suara, film/slide, dan peragaan. Tidak termasuk reklame yang diselenggarakan oleh pemerintah, melalui internet/media elektronik, label produk, nama pengenal usaha dengan batasan tertentu, reklame tempat ibadah/panti asuhan, reklame pemilikan tanah, dan reklame perwakilan diplomatik.
Subjek Pajak: Orang pribadi atau badan yang menggunakan reklame.
Wajib Pajak: Orang pribadi atau badan yang menyelenggarakan reklame, baik secara langsung maupun melalui pihak ketiga.
Dasar Pengenaan Pajak: Nilai Sewa Reklame (NSR), yang ditetapkan berdasarkan nilai kontrak atau faktor-faktor seperti jenis, bahan, lokasi, waktu, jangka waktu, jumlah, dan ukuran media reklame.
Tarif Pajak: 25% dari NSR.
Wilayah Pemungutan: Di wilayah daerah tempat reklame diselenggarakan.
Masa Pajak: 1 bulan takwim.
Saat Terutang Pajak: Saat penyelenggaraan reklame atau diterbitkan SKPD.

","transitional_provisions","1. Terhadap Pajak Reklame yang terutang dalam masa pajak yang berakhir sebelum berlakunya Peraturan Daerah ini tetap berlaku ketentuan Peraturan Daerah Nomor 2 Tahun 2004 tentang Pajak Reklame.\n2. Selama peraturan pelaksanaan Peraturan Daerah ini belum dikeluarkan maka peraturan pelaksanaan yang ada tetap berlaku sepanjang tidak bertentangan dengan Peraturan Daerah ini.","sanctions","(-)","revokes",[94],{"_95":96,"_97":98,"_36":99},"text","Perda Prov. DKI Jakarta No. 2 Tahun 2004 tentang Pajak Reklame","link","https://peraturan.bpk.go.id/Details/299358/perda-prov-dki-jakarta-no-2-tahun-2004","648cb3d7-99c9-48f8-8123-a156c0d95a37","revoked_by",[102],{"_95":103,"_97":104,"_36":105},"PERDA Prov. DKI Jakarta No. 1 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah","https://peraturan.bpk.go.id/Details/279709/perda-prov-dki-jakarta-no-1-tahun-2024","f5f58273-9e86-4ee2-9775-57c3bc274c51","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 REGULATION OF THE PROVINCE OF THE SPECIAL REGION
OF THE CAPITAL
JAKARTA
NUMBER 12 OF 2011
CONCERNING
ADVERTISEMENT TAX

BY THE GRACE OF GOD ALMIGHTY

THE GOVERNOR OF THE PROVINCE OF THE SPECIAL REGION OF THE CAPITAL JAKARTA,

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

Law Number 6 of 1983 concerning General Provisions
and Tax Procedures (State Gazette of the Republic of Indonesia
Year 1983 Number 49, Supplement to State Gazette of the Republic
Indonesia Number 3262) as amended several times
lastly by Law Number 28 of 2007

Considering:	\n \n that with the enactment of Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution, the Regulation Regional Regulation Number 2 of 2004 concerning Advertisement Tax is no longer appropriate; \n that based on the considerations referred to in letter a, it is necessary to form a Regional Regulation concerning Tax Advertisement; \n \n
In view of:

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