[{"_1":2,"_126":-5,"_127":-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","00f5ee0b-c6c7-4ead-98ea-c0c324ebcb89","regulationData",{"_36":33,"_37":38,"_122":123,"_124":125},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":-5,"_50":51,"_52":53,"_58":59,"_60":61,"_65":66,"_73":74,"_75":-5,"_76":77,"_78":79,"_80":81,"_82":-5,"_83":84,"_85":86,"_87":-5,"_88":89,"_90":91,"_92":93,"_94":95,"_96":97,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":-5,"_120":121},"title","Peraturan Daerah (Perda) Kota Bukittinggi Nomor 2 Tahun 2011 tentang Pajak Air tanah","short_title","Peraturan Daerah (PERDA) Kota Bukit Tinggi No. 2 Tahun 2011","number","2","year","2011","published_date","2011-02-10","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],{"_6":68,"_54":69,"_56":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah",{"_6":71,"_54":72,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"sectors","location","Pemerintah Kota Bukittinggi","place_of_enactment","Bukittinggi","theme","Pajak Air tanah","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. 2, Lembaran Daerah Kota Bukittinggi tahun 2011 Nomor 2
Peraturan Daerah (PERDA) TENTANG Pajak Air tanah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal . \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Semua aturan yang mengatur tentang pajak air tanah.","scope_and_parties","policy_content","

Peraturan Daerah ini mengatur tentang Pajak Air Tanah di Kota Bukittinggi. Latar belakangnya adalah pengalihan pengelolaan Pajak Air Tanah dari Pemerintah Pusat ke Daerah berdasarkan Undang-Undang Nomor 28 Tahun 2009.

Ketentuan Substansial:

Objek pajak adalah pengambilan dan/atau pemanfaatan air tanah, dengan pengecualian untuk keperluan dasar rumah tangga, pengairan pertanian dan perikanan rakyat, serta sarana peribadatan. Subjek dan Wajib Pajak adalah orang pribadi atau badan yang melakukan pengambilan dan/atau pemanfaatan air tanah.

Dasar pengenaan pajak adalah Nilai Perolehan Air Tanah (NPAT), yang dihitung dengan mempertimbangkan jenis sumber air, lokasi, tujuan pengambilan, volume, kualitas air, dan tingkat kerusakan lingkungan. Tarif pajak ditetapkan sebesar 20%. Masa pajak adalah 1 bulan kalender.

Tata cara pemungutan pajak meliputi penerbitan SKPD (Surat Ketetapan Pajak Daerah) atau dokumen lain yang dipersamakan. Walikota dapat menerbitkan STPD (Surat Tagihan Pajak Daerah) jika pajak kurang dibayar atau terdapat sanksi administratif. Peraturan ini juga mengatur tentang pembayaran, penagihan, pengurangan, keringanan, pembebasan pajak, keberatan, banding, pembetulan ketetapan, pengembalian kelebihan pembayaran, kedaluwarsa penagihan, penghapusan piutang pajak, pembukuan, pemeriksaan, dan insentif pemungutan.

\n","transitional_provisions","(-)","sanctions","1. Pejabat atau Tenaga Ahli yang karena kealpaannya tidak memenuhi kewajiban merahasiakan hal sebagaimana dimaksud dalam Pasal 28 ayat (1) dan ayat (2) dipidana dengan pidana kurungan paling lama 1 (satu) tahun dan pidana denda paling banyak Rp 4.000.000,- (empat juta rupiah).\n2. Pejabat atau tenaga ahli yang ditunjuk oleh Walikota yang dengan segaja tidak memenuhi kewajibannya atau seseorang yang menyebabkan tidak dipenuhinya kewajiban pejabat sebagaimana dimaksud dalam Pasal 28 ayat (1) dan ayat (2) dipidana dengan pidana kurungan paling lama 2 (dua) tahun dan pidana denda paling banyak Rp 10.000.000,- (sepuluh juta rupiah)","revokes",[],"revoked_by",[98],{"_99":100,"_101":102,"_36":-5},"text","Perda Kota Bukittinggi No. 8 Tahun 2023 tentang Pajak Daerah dan Retribusi Daerah","link","https://peraturan.bpk.go.id/Details/352937/perda-kota-bukittinggi-no-8-tahun-2023","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

BUKITTINGGI CITY GOVERNMENT
BUKITTINGGI CITY REGULATION
NUMBER: 2 YEAR 2011
CONCERNING
GROUNDWATER TAX

BY THE GRACE OF GOD ALMIGHTY

MAYOR OF BUKITTINGGI,

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

Considering:

that based on Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, one of the taxes whose management is delegated to the Region which has been managed by the Government is Groundwater Tax;
that based on Article 95 paragraph (1) of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, Regional Taxes are stipulated by Regional Regulations;
that based on the considerations as referred to in letters a and b, it is necessary to form a Regional Regulation concerning Groundwater Tax.

In view of:

Law Number 9 of 1956 concerning the Establishment of Autonomous Regions of Large Cities within the Environment of the Province of Central Sumatra

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