[{"_1":2,"_121":-5,"_122":-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","ffbf50ad-7618-44df-9431-6ea605485045","regulationData",{"_36":33,"_37":38,"_117":118,"_119":120},"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,"_75":76,"_77":78,"_79":80,"_81":82,"_83":-5,"_84":85,"_86":87,"_88":-5,"_89":90,"_91":87,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":-5,"_115":116},"title","Peraturan Daerah (Perda) Kabupaten Labuhanbatu Utara Nomor 8 Tahun 2011 tentang Pajak Hotel","short_title","Peraturan Daerah (PERDA) Kabupaten Labuhan Batu Utara Nomor 8 Tahun 2011","number","8","year","2011","published_date","2011-07-26","effective_date","2011-07-29","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_55":52,"_56":57,"_58":59},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","e00f9d2e-7900-45f1-aed6-8a6a7fc67066","type",{"_55":61,"_56":64,"_65":66},"Peraturan Daerah (Perda)","short_name","Perda","subjects",[69,72],{"_55":70,"_56":71,"_58":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah",{"_55":73,"_56":74,"_58":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Kabupaten Labuhanbatu Utara","place_of_enactment","Aek Kanopan","theme","Pajak Hotel","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. 8, LD.2011/ No. 9
Peraturan Daerah (PERDA) TENTANG Pajak Hotel
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 29 Juli 2011. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","

Peraturan Daerah Kabupaten Labuhanbatu Utara Nomor 8 Tahun 2011 tentang Pajak Hotel bertujuan untuk meningkatkan pendapatan asli daerah (PAD) melalui pemungutan pajak atas pelayanan hotel. Latar belakangnya adalah untuk mendukung penyelenggaraan otonomi daerah yang luas dan nyata, di mana pemerintah daerah diharapkan mampu menggali sumber keuangan sendiri untuk membiayai pemerintahan dan pembangunan.

Ketentuan substansial dalam peraturan ini mencakup:

Definisi Pajak Hotel sebagai pajak atas pelayanan yang disediakan oleh hotel, termasuk motel, losmen, gubuk pariwisata, wisma pariwisata, pesanggrahan, rumah penginapan, dan rumah kos dengan jumlah kamar lebih dari 10.
Objek pajak adalah pelayanan yang disediakan oleh hotel dengan pembayaran, termasuk jasa penunjang seperti fasilitas telepon, internet, dan transportasi.
Subjek pajak adalah orang pribadi atau badan yang melakukan pembayaran kepada pengusaha hotel, sedangkan Wajib Pajak adalah orang pribadi atau badan yang mengusahakan hotel.
Dasar pengenaan pajak adalah jumlah pembayaran atau yang seharusnya dibayar kepada hotel, dengan tarif pajak sebesar 10%.
Kewajiban bagi pengusaha hotel untuk menggunakan bill bond yang dikeluarkan oleh Pemerintah Daerah Kabupaten Labuhanbatu Utara.
Pengaturan mengenai Surat Pemberitahuan Pajak Daerah (SPTPD) yang wajib diisi oleh Wajib Pajak dan disampaikan paling lama 15 hari setelah berakhirnya masa pajak.
Tata cara pemungutan pajak yang tidak boleh diborongkan, serta pembayaran pajak yang terutang berdasarkan SPTPD, SKPDKB, atau SKPDKBT.

Peraturan ini juga mengatur mengenai wilayah pemungutan pajak yang berada di wilayah daerah, serta masa pajak yang lamanya 1 bulan kalender.

","transitional_provisions","sanctions","1. Wajib Pajak yang karena kealpaannya tidak menyampaikan SPTPD atau mengisi dengan tidak benar sehingga merugikan keuangan daerah dapat dipidana kurungan paling lama 1 tahun atau denda paling banyak 2 kali jumlah pajak terutang.\n2. Wajib Pajak yang dengan sengaja tidak menyampaikan SPTPD atau mengisi dengan tidak benar sehingga merugikan keuangan daerah dapat dipidana penjara paling lama 2 tahun atau denda paling banyak 4 kali jumlah pajak terutang.","revokes",[],"revoked_by",[],"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 LABUHANBATU UTARA REGENCY
NO. 8 YEAR 2011
CONCERNING
HOTEL TAX
REGIONAL GAZETTE OF LABUHANBATU UTARA REGENCY
YEAR 2011 NUMBER. 9
LAW SECTION
2012

REGIONAL REGULATION OF LABUHANBATU UTARA REGENCY
NUMBER 8 YEAR 2011
CONCERNING
HOTEL TAX

BY THE GRACE OF GOD ALMIGHTY

THE REGENT OF LABUHANBATU UTARA,

\n\n \n \n

Considering:

that in the context of implementing broad and real Regional Autonomy and
responsible, the regional government must be able to
explore its own financial resources so that it can provide
sources of financing for the administration of government and
development;
that regional tax is one of the original sources of income
region which has a very strategic role in increasing
regional financial capacity and will be used for regional purposes
area for the greatest prosperity of the people;
that based on the provisions of Article 2 paragraph (2) letter a of the Law
Num

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