[{"_1":2,"_122":-5,"_123":-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","a7cb4c24-cdd2-4ad2-807f-b86f22a4b704","regulationData",{"_36":33,"_37":38,"_118":119,"_120":121},"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,"_70":71,"_72":73,"_74":75,"_76":77,"_78":-5,"_79":80,"_81":82,"_83":-5,"_84":85,"_86":82,"_87":88,"_89":90,"_91":92,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":-5,"_116":117},"title","Peraturan Daerah (Perda) Kabupaten Bandung Barat Nomor 5 Tahun 2009 tentang Pajak Hotel","short_title","Peraturan Daerah (PERDA) Kabupaten Bandung Barat Nomor 5 Tahun 2009","number","5","year","2009","published_date","2009-07-17","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],{"_6":68,"_54":69,"_56":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah","tags",[],"location","Pemerintah Kabupaten Bandung Barat","place_of_enactment","Ngamprah","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


2009
Peraturan Daerah (PERDA) NO. 5, LD 2009/NO.5
Peraturan Daerah (PERDA) TENTANG Pajak Hotel
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 17 Juli 2009. \n \n

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

Peraturan Daerah ini mengatur tentang Pajak Hotel di Kabupaten Bandung Barat. Latar belakangnya adalah bahwa pajak daerah merupakan sumber pendapatan daerah yang penting untuk meningkatkan pelayanan kepada masyarakat, membiayai pembangunan, dan penyelenggaraan pemerintahan, serta adanya peluang investasi usaha perhotelan di Kabupaten Bandung Barat.

Ketentuan Substansial:

Objek pajak adalah pelayanan yang disediakan hotel dengan pembayaran, termasuk fasilitas penginapan, pelayanan penunjang, fasilitas olahraga dan hiburan khusus untuk tamu hotel, jasa persewaan ruangan, dan fasilitas lain yang dikelola hotel. Subjek pajak adalah orang pribadi atau badan yang melakukan pembayaran kepada hotel, sedangkan Wajib Pajak adalah Pengusaha Hotel.

Dasar pengenaan pajak adalah jumlah pembayaran yang dilakukan kepada hotel, dengan tarif pajak sebesar 10%. Pajak hotel dipungut di wilayah daerah tempat hotel berlokasi di wilayah hukum Pemerintah Kabupaten Bandung Barat.

Wajib Pajak wajib mengisi Surat Pemberitahuan Pajak Daerah (SPTPD) dan menyampaikannya selambat-lambatnya 15 hari setelah berakhirnya masa pajak. Bupati menetapkan pajak terutang dengan menerbitkan Surat Ketetapan Pajak Daerah (SKPD). Wajib Pajak membayar sendiri sesuai SPTPD. Peraturan ini juga mengatur tata cara pembayaran, penagihan, pengurangan, keringanan, pembebasan pajak, pembetulan, pembatalan, pengajuan keberatan dan banding, pengembalian kelebihan pembayaran pajak, kadaluarsa, pembukuan, dan pemeriksaan.

","transitional_provisions","sanctions","1. Wajib Pajak yang melanggar ketentuan Pasal 10 ayat (1), (2), dan (3) Peraturan Daerah ini, dipidana dengan pidana kurungan paling lama 6 (enam) bulan dan/atau denda setinggi-tingginya sebesar Rp 50.000.000,00 (lima puluh juta rupiah).","revokes",[],"revoked_by",[93],{"_94":95,"_96":97,"_36":98},"text","PERDA Kab. Bandung Barat No. 28 Tahun 2011 tentang Pajak Hotel","link","https://peraturan.bpk.go.id/Details/168861/perda-kab-bandung-barat-no-28-tahun-2011","35162b87-9605-40f9-be05-46fab2cabed2","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

DRAFT REGIONAL REGULATION
WEST BANDUNG REGENCY
NUMBER 5 OF 2009
CONCERNING
HOTEL TAX

BY THE GRACE OF GOD ALMIGHTY

THE REGENT OF WEST BANDUNG,

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

Considering :

that regional tax is one of the sources of regional revenue that is very important for improving services to the community, financing development and the administration of government;
that West Bandung Regency has good opportunities for business investment activities in the hotel sector;
that based on the considerations as referred to in letters a and b, it is necessary to stipulate a Regional Regulation concerning Hotel Tax;

In View of :

Law Number 8 of 1981 concerning the Criminal Procedure Code (State Gazette of the Republic of Indonesia of 1981 Number 76, Supplement to the State Gazette of the Republic of Indonesia Number 3209);
Law Number 6 of 1983 concerning

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