[{"_1":2,"_125":-5,"_126":-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","ff3eda81-21ad-47bc-b15d-552263febe7b","regulationData",{"_36":33,"_37":38,"_121":122,"_123":124},"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,"_108":109,"_110":111,"_112":113,"_114":115,"_116":117,"_118":-5,"_119":120},"title","Peraturan Daerah (Perda) Kota Bogor Nomor 4 Tahun 2011 tentang Pajak Reklame","short_title","Peraturan Daerah (PERDA) Kota Bogor Nomor 4 Tahun 2011","number","4","year","2011","published_date","2011-03-30","effective_date","2011-04-06","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 Kota Bogor","place_of_enactment","Bogor","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


2011
Peraturan Daerah (PERDA) NO. 4, LD 2011/3 seri B
Peraturan Daerah (PERDA) TENTANG Pajak Reklame
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 06 April 2011. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n\n1. Peraturan Daerah Kota Bogor Nomor 2 Tahun 2006 tentang Pajak Reklame (Lembaran Daerah Tahun 2006 Nomor 1 Seri B)","scope_and_parties","policy_content","Peraturan Daerah Kota Bogor Nomor 4 Tahun 2011 tentang Pajak Reklame mengatur tentang pungutan pajak atas penyelenggaraan reklame di wilayah Kota Bogor. Tujuan dari peraturan ini adalah untuk meningkatkan pendapatan asli daerah (PAD) yang akan digunakan untuk membiayai pembangunan dan penyelenggaraan pemerintahan daerah.\n\nKetentuan substansial dalam peraturan ini mencakup:\n\n1. **Objek Pajak:** Semua penyelenggaraan reklame, termasuk reklame papan/billboard, videotron, reklame kain, reklame stiker, reklame selebaran, reklame berjalan, reklame udara, reklame apung, reklame suara, reklame film/slide, dan reklame peragaan. Terdapat pengecualian untuk reklame melalui media tertentu seperti internet, televisi, radio, serta merek produk yang melekat pada barang dagangan.\n2. **Subjek dan Wajib Pajak:** Subjek pajak adalah orang pribadi atau badan yang menggunakan reklame, sedangkan Wajib Pajak adalah orang pribadi atau badan yang menyelenggarakan reklame. Jika diselenggarakan melalui pihak ketiga, pihak ketiga tersebut menjadi Wajib Pajak.\n3. **Dasar Pengenaan Pajak:** Nilai Sewa Reklame (NSR) menjadi dasar pengenaan pajak. NSR dihitung berdasarkan nilai kontrak reklame jika diselenggarakan oleh pihak ketiga, atau berdasarkan faktor-faktor seperti jenis, bahan, lokasi, waktu, dan ukuran media reklame jika diselenggarakan sendiri.\n4. **Tarif Pajak:** Tarif pajak ditetapkan sebesar 25% dari NSR.\n5. **Wilayah Pemungutan:** Wilayah pemungutan pajak adalah seluruh wilayah Kota Bogor.","transitional_provisions","Mekanisme, tata cara pembayaran, dan ketentuan lain mengenai perpajakan daerah dilaksanakan sesuai ketentuan peraturan perundang-undangan bidang perpajakan di Daerah.","sanctions","Apabila SKPD berdasarkan STPD tidak atau kurang bayar, setelah lewat waktu paling lama 30 (tiga puluh) hari sejak SKPD diterima, dikenakan sanksi administratif sebesar 2% (dua persen) sebulan dan ditagih dengan menerbitkan SKPD.","revokes",[],"revoked_by",[96],{"_97":98,"_99":100,"_36":101},"text","Perda Kota Bogor No. 11 Tahun 2023 tentang Pajak Daerah Dan Retribusi Daerah","link","https://peraturan.bpk.go.id/Details/307655/perda-kota-bogor-no-11-tahun-2023","ab4af060-7168-4163-8e2d-6a23de1e0377","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 OF BOGOR CITY
COPY
YEAR 2011 NUMBER 3 SERIES B

REGIONAL REGULATION OF BOGOR CITY
NUMBER 4 OF 2011
CONCERNING
ADVERTISEMENT TAX

BY THE GRACE OF GOD ALMIGHTY

MAYOR OF BOGOR,

\n\n \n \n

Considering:

that regional tax as one source of regional income is used to finance the implementation of regional development and government, the Bogor City Government has established Bogor City Regional Regulation Number 2 of 2006 concerning Advertisement Tax;
that the Bogor City Government together with the Regional People's Representative Council (DPRD) of Bogor City have jointly approved the Draft Regional Regulation of Bogor City concerning Advertisement Tax and submitted it to the Governor of West Java for evaluation in accordance with the provisions of Article 189 of Law Number 32 of 2004 concerning Regional Government as amended several times, most recently by Law Number 12 of 2008

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