[{"_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","fad52bbb-688a-4432-8016-5ed11b27d1ae","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":90,"_91":92,"_93":94,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":-5,"_118":119},"title","Peraturan Daerah (Perda) Kota Sukabumi Nomor 10 Tahun 2012 tentang Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan","short_title","Peraturan Daerah (PERDA) Kota Sukabumi Nomor 10 Tahun 2012","number","10","year","2012","published_date","2012-06-07","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 Kota Sukabumi","place_of_enactment","Sukabumi","theme","Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2012
Peraturan Daerah (PERDA) NO. 10, LD 2012/10
Peraturan Daerah (PERDA) TENTANG Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 07 Juni 2012. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan Daerah Kota Sukabumi ini mengatur tentang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2). Latar belakangnya adalah bahwa PBB-P2 merupakan salah satu sumber pendapatan daerah yang penting untuk membiayai penyelenggaraan pemerintahan dan pembangunan. Tujuannya adalah untuk memberikan kepercayaan kepada wajib pajak, meningkatkan kesadaran perpajakan, dan meratakan pendapatan masyarakat.\n\nKetentuan substansial meliputi:\n\n1. Objek pajak adalah bumi dan/atau bangunan yang dimiliki, dikuasai, dan/atau dimanfaatkan oleh orang pribadi atau badan, kecuali kawasan yang digunakan untuk kegiatan usaha perkebunan, perhutanan, dan pertambangan.\n2. Subjek pajak adalah orang pribadi atau badan yang secara nyata mempunyai suatu hak atas bumi dan/atau memperoleh manfaat atas bumi, dan/atau memiliki, menguasai, dan/atau memperoleh manfaat atas bangunan.\n3. Dasar pengenaan pajak adalah Nilai Jual Objek Pajak (NJOP) yang ditetapkan setiap 3 tahun sekali, kecuali untuk objek pajak tertentu dapat ditetapkan setiap tahun.\n4. Tarif pajak ditetapkan berbeda berdasarkan NJOP, yaitu 0,1% untuk NJOP di bawah Rp 1.000.000.000,00 dan 0,2% untuk NJOP Rp 1.000.000.000,00 ke atas.\n\nPeraturan ini juga mengatur mengenai tata cara pendataan, penetapan, pemungutan, pembayaran, penagihan, keberatan, banding, pembetulan, pembatalan, pengurangan ketetapan, penghapusan atau pengurangan sanksi administratif, pengembalian kelebihan pembayaran, pemeriksaan, dan penyidikan.","transitional_provisions","1. Sistem pemungutan Pajak berdasarkan Peraturan Daerah ini, dilaksanakan terhitung mulai tanggal 1 Januari 2014.","sanctions","1. Pejabat atau tenaga ahli yang karena kealpaannya tidak memenuhi kewajiban merahasiakan hal yang diketahui dalam jabatannya dipidana dengan kurungan paling lama 1 tahun dan denda paling banyak Rp 4.000.000,00.\n2. Pejabat atau tenaga ahli yang dengan sengaja tidak memenuhi kewajibannya atau seseorang yang menyebabkan tidak dipenuhinya kewajiban pejabat dipidana dengan pidana penjara 2 tahun dan denda paling banyak Rp 10.000.000,00.","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","PERDA Kota Sukabumi No. 4 Tahun 2023 tentang Pajak Daerah dan Retribusi Daerah","link","https://peraturan.bpk.go.id/Details/289522/perda-kota-sukabumi-no-4-tahun-2023","1a2e816d-961f-4a1e-aad3-0a11b6105d19","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
SUKABUMI CITY
YEAR 2012 NUMBER 10

SUKABUMI CITY REGIONAL REGULATION
DATE: JUNE 7, 2012
NUMBER: 10 OF 2012
CONCERNING:
RURAL AND URBAN LAND AND BUILDING TAX

Regional Secretariat of Sukabumi City

SUKABUMI CITY REGIONAL REGULATION
NUMBER 10 OF 2012
CONCERNING:
RURAL AND URBAN LAND AND BUILDING TAX

BY THE GRACE OF GOD ALMIGHTY

MAYOR OF SUKABUMI,

\n\n \n \n

Considering:

that regional tax is one of the
important sources of regional income in order to
finance the implementation of government,
development, and community activities which are carried out
based on the principles of democracy, equality
and justice, community participation, and
accountability by taking into account the potential
of the region;
that the Rural and Urban Land and Building Tax
based on the provisions of Article 2
paragraph (2) Letter j of Law Number 28
of 2009 concerning Regional Taxes and
Regional Retribution is one type of

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