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2002
Peraturan Daerah (PERDA) NO. 14, LD 2002/3 Seri A
Peraturan Daerah (PERDA) TENTANG Pajak Hotel
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 07 November 2002. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Daerah Kabupaten Daerah Tingkat II Bandung Nomor 8 Tahun 1998 tentang Pajak Hotel dan Restoran.","scope_and_parties","policy_content","

Peraturan Daerah ini mengatur tentang Pajak Hotel di Kabupaten Bandung. Latar belakang ditetapkannya peraturan ini adalah untuk meningkatkan pendapatan daerah yang digunakan untuk membiayai penyelenggaraan pemerintahan, pembangunan, dan peningkatan pelayanan kepada masyarakat, sebagaimana diamanatkan oleh Undang-Undang Nomor 34 Tahun 2000 tentang Perubahan atas Undang-Undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah.

\n\n

Ketentuan Substansial:

Objek pajak adalah pelayanan yang disediakan hotel dengan pembayaran, termasuk fasilitas penginapan, pelayanan penunjang, fasilitas olahraga dan hiburan, serta jasa persewaan ruangan. Subjek pajak adalah orang pribadi atau badan yang melakukan pembayaran kepada hotel, sedangkan Wajib Pajak Hotel adalah pengusaha hotel. Dasar pengenaan pajak adalah jumlah pembayaran yang dilakukan kepada hotel, dengan tarif pajak sebesar 10%. Pajak terutang dipungut di wilayah daerah tempat hotel berlokasi.

\n\n

Wajib pajak wajib mengisi Surat Pemberitahuan Pajak Daerah (SPTPD) dan menyampaikannya kepada Bupati selambat-lambatnya 15 hari setelah berakhirnya masa pajak. Bupati kemudian menetapkan pajak terutang dengan menerbitkan Surat Ketetapan Pajak Daerah (SKPD). Jika SKPD tidak atau kurang dibayar setelah lewat waktu 30 hari, dikenakan sanksi administrasi berupa bunga sebesar 2% sebulan dan ditagih dengan menerbitkan Surat Tagihan Pajak Daerah (STPD).

\n\n

Peraturan ini juga mengatur tata cara pembayaran pajak, penagihan pajak, pengurangan, keringanan, dan pembebasan pajak, pembetulan, pembatalan, pengurangan ketetapan, penghapusan atau pengurangan sanksi administrasi, keberatan dan banding, pengembalian kelebihan pembayaran pajak, serta kadaluarsa penagihan pajak.

","transitional_provisions","(-)","sanctions","1. Wajib Pajak yang karena kealpaannya tidak menyampaikan SPTPD atau mengisi dengan tidak benar atau tidak lengkap atau melampirkan keterangan yang tidak benar sehingga merugikan keuangan Daerah dapat dipidana dengan pidana kurungan paling lama 1 (satu) tahun dan atau denda paling banyak 2 (dua) kali jumlah pajak yang terutang.\n2. Wajib Pajak yang dengan sengaja tidak menyampaikan SPTPD atau mengisi dengan tidak benar atau tidak lengkap atau melampirkan keterangan yang tidak benar sehingga merugikan keuangan daerah dapat dipidana paling alam 2 (dua) tahun dan atau denda paling banyak 4 (empat) kali jumlah pajak yang 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 GAZETTE
BANDUNG REGENCY
COPY

NUMBER : 3
YEAR 2002
SERIES : A

REGIONAL REGULATION OF BANDUNG REGENCY
NUMBER 14 OF 2002
CONCERNING
HOTEL TAX

BY THE GRACE OF GOD ALMIGHTY

REGENT OF BANDUNG

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

Considering :

that based on Article 2 paragraph (2) letter a of Law Number 34 of 2000 concerning Amendments to Law Number 18 of 1997 concerning Regional Taxes and Regional Retribution, Parking Tax is a type of Regency/City Tax;
that regional taxes are a very important source of regional income to finance the implementation of government, development and improved services to the community;
that based on the above considerations, it is necessary to stipulate a Regional Regulation concerning Hotel Tax.

In view of :

Law Number 14 of 1050 concerning Regional Government of Regencies Within West Java (State News of 1950);
Law Number 17 of

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