[{"_1":2,"_132":-5,"_133":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","id","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","007ec90f-b684-4cfd-9a70-2cfd9a92dab5","regulationData",{"_36":33,"_37":38,"_128":129,"_130":131},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_58":59,"_60":61,"_65":66,"_76":77,"_78":79,"_80":81,"_82":83,"_84":-5,"_85":86,"_87":88,"_89":-5,"_90":91,"_92":88,"_93":94,"_95":96,"_97":98,"_105":106,"_107":108,"_109":110,"_111":112,"_117":118,"_119":120,"_121":122,"_123":124,"_125":-5,"_126":127},"title","Peraturan Daerah (Perda) Kabupaten Bombana Nomor 4 Tahun 2018 tentang Pajak Sarang Burung Walet","short_title","Peraturan Daerah (PERDA) Kabupaten Bombana Nomor 4 Tahun 2018","number","4","year","2018","published_date","2018-10-03","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":51,"_54":55,"_56":57},"name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","e00f9d2e-7900-45f1-aed6-8a6a7fc67066","type",{"_6":59,"_54":62,"_63":64},"Peraturan Daerah (Perda)","short_name","Perda","subjects",[67,70,73],{"_6":68,"_54":69,"_56":-5},"6877f1f6-2942-47dd-b925-a9cc3eacf157","Ketahanan Pangan & Pertanian",{"_6":71,"_54":72,"_56":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah",{"_6":74,"_54":75,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Kabupaten Bombana","place_of_enactment","Rumbia","theme","Pajak Sarang Burung Walet","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 SARANG BURUNG WALET
2018
Peraturan Daerah (PERDA) NO. 4, Lembaran Daerah Kabupaten Bombana Tahun 2018 Nomor 4 Noreg Perda Kab. Bombana 4/116/2018
Peraturan Daerah (PERDA) TENTANG Pajak Sarang Burung Walet
ABSTRAK:	\n \n bahwa pajak daerah merupakan salah satu sumber pendapatan daerah yang penting guna membiayai, pelaksanaan pemerintah daerah dalam rangka mewujudkan kesejahteraan masyarakat; bahwa usaha sarang burung walet terus mengalami perkembangan, sehingga merupakan sumber pendapatan daerah yang sangat potensial; bahwa berdasarkan ketentuan pasal 75 dan pasal 95 ayat (1) Undang-undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan retribusi daerah, pajak sarang burung walet ditetapkan dengan peraturan daerah; bahwa berdasarkan pertimbangan tersebut perlu menetapkan peraturan daerah tentang pajak sarang burung walet. \n Pasal 18 ayat (6) Undang-Undang Dasar Negara Republik Indonesia Tahun 1945; Undang-Undang Republik Indonesia Nomor 29 Tahun 2003 , Undang-Undang Nomor 23 Tahun 2014 \n PERATURAN INI BERISIKAN TENTANG PAJAK SARANG BURUNG WALET MENGENAI KETENTUAN UMUM, NAMA,, OBYEK, SUBYEK DAN WILAYAH PEMUNGUTAN, DASAR PENGENAAN, TARIF DAN CARA PENGHITUNGAN PAJAK, MASA PAJAK,SAAT PAJAK TERUTANG DAN SURAT PEMBERITAHUAN PAJAK DAERAH, PENETAPAN PAJAK, TATA CARA PEMBAYARAN, TATA CARA PENAGIHAN PAJAK, PEMBEtUtAN, PEMBATAlltAN, PENGURANGAN KETETAPAN DAN PENGrtAI'USAN ATAU PENGURANGAN SANKSI ADMINISTRASI, KEBERATAN DAN BANDING, PEfNGEMBALIAN liELEBIHAN PEMBAYARAN PAJAK, KEDALUWARSA, INTENSJF PEMUNGUTAN, PpNYIDIKAN, KETENTUAN SANKSI, KETENtTUAN LAIN-LAIN SERTA KETENTUAN PENUTUP. \r\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 03 Oktober 2018. \n 18 \n \n

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Peraturan Daerah ini mengatur tentang Pajak Sarang Burung Walet di Kabupaten Bombana. Latar belakangnya adalah bahwa pajak daerah merupakan sumber pendapatan daerah yang penting, dan usaha sarang burung walet memiliki potensi besar sebagai sumber pendapatan tersebut.

Ketentuan Substansial:

Objek Pajak: Pengambilan dan/atau pengusahaan sarang burung walet.
Subjek Pajak: Orang pribadi atau badan yang melakukan pengambilan dan/atau pengusahaan sarang burung walet.
Dasar Pengenaan Pajak: Nilai jual sarang burung walet, dihitung berdasarkan perkalian antara harga pasaran umum dan volume sarang burung walet.
Tarif Pajak: 10% (sepuluh persen).
Masa Pajak: 1 (satu) bulan kalender.
Kewajiban Wajib Pajak: Mengisi dan menyampaikan Surat Pemberitahuan Pajak Daerah (SPTPD) paling lama 15 hari setelah berakhirnya masa pajak.
Penetapan Pajak: Wajib Pajak menghitung, memperhitungkan, dan menetapkan sendiri pajak yang terutang menggunakan SPTPD, SKPDKB, dan/atau SKPDKBT. Bupati dapat menerbitkan SKPDKB, SKPDKBT, atau SKPDN dalam jangka waktu 5 tahun.
Pembayaran Pajak: Dilakukan paling lama 30 hari setelah saat terutangnya pajak.
Penagihan Pajak: Dapat dilakukan dengan surat teguran, surat peringatan, atau surat lain yang sejenis. Jika tidak dilunasi, dapat ditagih dengan surat paksa.
Sanksi Administratif: Dikenakan bunga atau kenaikan jika terdapat kekurangan pembayaran pajak.
Keberatan dan Banding: Wajib Pajak dapat mengajukan keberatan kepada Bupati dan banding ke Pengadilan Pajak.
Pengembalian Kelebihan Pembayaran: Wajib Pajak dapat mengajukan permohonan pengembalian kelebihan pembayaran pajak.
Kedaluwarsa: Hak untuk melakukan penagihan pajak menjadi kedaluwarsa setelah 5 tahun.
Insentif Pemungutan: OPD yang melaksanakan pemungutan pajak dapat diberi insentif.
Penyidikan: Pejabat Pegawai Negeri Sipil tertentu diberi wewenang khusus sebagai Penyidik untuk melakukan penyidikan di bidang perpajakan daerah.

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REGENT OF BOMBANA
SOUTHEAST SULAWESI PROVINCE

REGIONAL REGULATION OF BOMBANA REGENCY
NUMBER 4 OF 2018
CONCERNING
SWALLOW'S NEST TAX

BY THE GRACE OF GOD ALMIGHTY

REGENT OF BOMBANA,

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

Considering:

that regional tax is one of the important sources of regional income to finance the implementation of regional government in order to realize the welfare of the community;
that the swallow's nest business continues to develop, so that it is a very potential source of regional income;
that based on the provisions of Article 75 and Article 95 paragraph (1) of Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution, Swallow's Nest Tax is stipulated by Regional Regulation;
that based on the considerations as referred to in letters a, b and c, it is necessary to stipulate a Regional Regulation concerning Swallow's Nest Tax;

In View of:

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