[{"_1":2,"_128":-5,"_129":-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","fd21ab77-8a95-400c-9ced-68c4736ced2c","regulationData",{"_36":33,"_37":38,"_124":125,"_126":127},"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,"_94":95,"_102":103,"_104":105,"_106":107,"_111":112,"_113":114,"_115":116,"_117":118,"_119":120,"_121":-5,"_122":123},"title","Peraturan Daerah (Perda) Provinsi Daerah Khusus Ibukota Jakarta Nomor 11 Tahun 2011 tentang Pajak Restoran","short_title","Peraturan Daerah (Perda) Provinsi Daerah Khusus Ibukota Jakarta Nomor 11 Tahun 2011","number","11","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 Restoran","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. 11, Lembaran Daerah Provinsi Daerah Khusus Ibukota Jakarta Tahun 2011 Nomor 11
Peraturan Daerah (Perda) TENTANG Pajak Restoran
ABSTRAK:	\n \n bahwa dengan berlakunya UU No. 28 Th. 2009, maka PERDA No. 8 Th. 2003 sudah tidak sesuai lagi, maka perlu dibentuk 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. 28 Th. 2009; UU No. 12 Th. 2011; PP No. 135 Th. 2000; PP No. 137 Th. 2000; PP No. 58 Th. 2005; PP No. 79 Th. 2005; PERMENDAGRI No. 13 Th. 2006 stdd Permendagri No. 21 Th. 2011; PERDA No. 5 Th. 2007; PERDA No. 10 Th. 2008; PERDA No. 6 Th. 2010. \n PERDA ini mengatur mengenai tentang nama pajak; objek, subjek dan wajib pajak; dasar pengenaan, tarif, cara penghitungan pajak dan wilayah pemungutan; serta masa pajak dan saat terutang pajak restoran \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. 8 Tahun 2023 \n 11 Hal. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n\n1. Peraturan Daerah Nomor 8 Tahun 2003 tentang Pajak Restoran (Lembaran Daerah Provinsi Daerah Khusus Ibukota Jakarta Tahun 2003 Nomor 59).","scope_and_parties","policy_content","

Peraturan Daerah ini mengatur tentang Pajak Restoran di Provinsi Daerah Khusus Ibukota Jakarta. Latar belakang dikeluarkannya peraturan ini adalah karena Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah menyebabkan Peraturan Daerah Nomor 8 Tahun 2003 tentang Pajak Restoran tidak sesuai lagi.

\n\n

Objek Pajak Restoran adalah pelayanan yang disediakan oleh restoran, meliputi penjualan makanan dan/atau minuman yang dikonsumsi pembeli, baik di tempat pelayanan maupun di tempat lain. Subjek Pajak Restoran adalah orang pribadi atau badan yang membeli makanan dan/atau minuman dari restoran, sedangkan Wajib Pajak Restoran adalah orang pribadi atau badan yang mengusahakan restoran.

\n\n

Dasar pengenaan pajak adalah jumlah pembayaran yang diterima atau seharusnya diterima restoran. Tarif Pajak Restoran ditetapkan sebesar 10%. Pajak yang terutang dihitung dengan mengalikan tarif dengan dasar pengenaan pajak. Pemungutan pajak dilakukan di wilayah daerah tempat restoran berlokasi. Masa pajak adalah 1 bulan takwim, dan saat terutang pajak adalah pada saat pembayaran kepada pengusaha restoran.

","transitional_provisions","1. Terhadap Pajak Restoran yang terutang dalam masa pajak yang berakhir sebelum berlakunya Peraturan Daerah ini, masih tetap berlaku ketentuan Peraturan Daerah Nomor 8 Tahun 2003 tentang Pajak Restoran.\n2. Selama peraturan pelaksanaan dari Peraturan Daerah ini belum diterbitkan, maka peraturan pelaksanaan yang ada masih tetap berlaku sepanjang tidak bertentangan dengan Peraturan Daerah ini.","sanctions","(-)","revokes",[],"revoked_by",[96],{"_97":98,"_99":100,"_36":101},"text","PERDA Prov. DKI Jakarta No. 1 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah","link","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",[108],{"_97":109,"_99":110},"PERDA No. 8 Tahun 2003 tentang Pajak Restoran (Lembaran Daerah Provinsl Daerah Khusus Ibukota Jakarta Tahun 2003 Nomor 59)","","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 CITY OF JAKARTA
NUMBER 11 OF 2011
CONCERNING
RESTAURANT TAX

BY THE GRACE OF GOD ALMIGHTY

\nGOVERNOR OF THE PROVINCE OF THE SPECIAL REGION OF THE CAPITAL CITY OF JAKARTA,
\n \n \n \n \n \n \n \n \n

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

Considering:	\n \n that with the enactment of Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution, the Regional Regulation Number 8 of 2003 concerning Restaurant Tax is no longer relevant; \n that based on the considerations as referred to in letter a, it is necessary to establish a Regional Regulation concerning Restaurant Tax; \n \n
In view of:

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