[{"_1":2,"_123":-5,"_124":-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","a96588b5-0aa1-4e0e-8b0f-2f49b0544c85","regulationData",{"_36":33,"_37":38,"_119":120,"_121":122},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_59":60,"_61":62,"_66":67,"_71":72,"_73":74,"_75":76,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":-5,"_85":86,"_87":88,"_89":88,"_90":91,"_92":93,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":-5,"_117":118},"title","Peraturan Daerah (Perda) Kota Metro Nomor 2 Tahun 2011 tentang PAJAK AIR TANAH","short_title","Peraturan Daerah (PERDA) Kota Metro Nomor 2 Tahun 2011","number","2","year","2011","published_date","2011-02-18","effective_date","2011-11-18","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":52,"_55":56,"_57":58},"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":60,"_55":63,"_64":65},"Peraturan Daerah (Perda)","short_name","Perda","subjects",[68],{"_6":69,"_55":70,"_57":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah","tags",[],"location","Pemerintah Kota Metro","place_of_enactment","Metro","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,
Peraturan Daerah (PERDA) TENTANG PAJAK AIR TANAH
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 18 November 2011. \n \n

","regulatory_relationship","Peraturan Daerah ini mencabut:\n(-)","scope_and_parties","policy_content","

Peraturan Daerah Kota Metro Nomor 02 Tahun 2011 tentang Pajak Air Tanah menetapkan pajak atas pengambilan dan/atau pemanfaatan air tanah. Latar belakangnya adalah meningkatnya pengambilan air tanah untuk keperluan komersial, sehingga perlu pengendalian dan pembinaan. Tujuannya adalah untuk mengatur dan memungut Pajak Air Tanah sesuai dengan Undang-Undang Nomor 28 Tahun 2009.

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

Dasar pengenaan pajak adalah Nilai Perolehan Air Tanah (NPA), yang dihitung dengan mempertimbangkan jenis sumber air, lokasi, tujuan pengambilan, volume, kualitas, dan tingkat kerusakan lingkungan. Tata cara penghitungan NPA ditetapkan dengan Peraturan Kepala Daerah. Tarif pajak ditetapkan sebesar 20%. Besaran pokok pajak dihitung dengan mengalikan tarif dengan dasar pengenaan pajak.

Wajib pajak harus mengisi Dokumen Pendataan. Kepala Daerah menetapkan pajak terutang dengan menerbitkan SKPD. Tanggal jatuh tempo pembayaran paling lama 30 hari kerja. Pembayaran dilakukan di Kas Daerah atau tempat lain yang ditunjuk. Wajib Pajak dapat diberikan persetujuan untuk mengangsur atau menunda pembayaran pajak dengan dikenakan bunga 2% sebulan.

","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[94],{"_95":96,"_97":98,"_36":99},"text","PERDA Kota Metro No. 1 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah","link","https://peraturan.bpk.go.id/Details/290152/perda-kota-metro-no-1-tahun-2024","648c4507-23da-4ffb-b9c6-fc1452f19bfb","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
METRO CITY
YEAR 2011
NUMBER: 2

REGIONAL REGULATION OF METRO CITY
NUMBER: 02 YEAR 2011
CONCERNING
GROUNDWATER TAX

BY THE GRACE OF GOD ALMIGHTY

MAYOR OF METRO,

Considering:

that with the increasing extraction and
utilization of groundwater for commercial purposes,
it is necessary to make efforts to control and guide
the extraction and utilization of groundwater by
individuals or entities that extract and utilize
the water;
that to implement as referred to in letter a
above, based on Article 2 paragraph (2) letter h of Law
Number 28 of 2009 concerning Regional Taxes and
Regional Retribution. The Regency/City Region is authorized
to regulate and collect Groundwater Tax;
that based on the considerations as referred to
in letters a and b, it is necessary to establish a Regional Regulation
concerning Groundwater Tax;

In view of:

Law Number 8 of 1981 concerning the Criminal Procedure
Code (State Gazette of the Republic of

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