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2019
Peraturan Daerah (PERDA) NO. 11, LD 2019/11
Peraturan Daerah (PERDA) TENTANG Pajak Reklame
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 02 Oktober 2019. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Daerah Kabupaten Ciamis Nomor 7 Tahun 2011 tentang Pajak Reklame.","scope_and_parties","policy_content","

Peraturan Daerah Kabupaten Ciamis Nomor 11 Tahun 2019 tentang Pajak Reklame bertujuan untuk menyesuaikan ketentuan mengenai pajak reklame dengan Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, serta untuk meningkatkan pelayanan kepada masyarakat dan kemandirian daerah melalui perluasan objek pajak dan pemberian diskresi dalam penetapan tarif.

Peraturan ini mengatur tentang pajak atas penyelenggaraan reklame, yang meliputi berbagai jenis reklame seperti papan/billboard, kain, stiker, selebaran, reklame berjalan, udara, apung, suara, film/slide, dan peragaan. Objek pajak dikecualikan untuk reklame melalui internet, televisi, radio, warta harian/mingguan/bulanan, label/merk produk, nama pengenal usaha/profesi, reklame pemerintah/daerah/desa, reklame partai politik/organisasi kemasyarakatan, reklame tempat ibadah/panti asuhan, dan kegiatan sosial/non-komersial. Namun, logo/gambar/produk perusahaan yang terdapat dalam reklame yang dikecualikan tetap merupakan objek pajak.

Subjek pajak adalah orang pribadi atau badan yang menggunakan reklame, sedangkan wajib pajak adalah orang pribadi atau badan yang menyelenggarakan reklame. Dasar pengenaan pajak adalah Nilai Sewa Reklame (NSR), yang ditetapkan berdasarkan nilai kontrak reklame jika diselenggarakan oleh pihak ketiga, atau dihitung dengan memperhatikan faktor jenis, bahan, lokasi, waktu, jangka waktu, jumlah, dan ukuran media reklame jika diselenggarakan sendiri. Tarif pajak reklame ditetapkan sebesar 25% dari nilai sewa reklame, kecuali ditentukan lain oleh Peraturan Bupati. Wajib pajak wajib mendaftarkan objek pajak kepada Kepala Daerah, yang kemudian menetapkan pajak terutang menggunakan SKPD.

Peraturan ini juga mengatur tentang tatacara pembayaran dan penagihan pajak, kedaluwarsa penagihan, sanksi administratif, pemungutan pajak, pengurangan/keringanan/pembebasan pajak, tatacara pembetulan/pembatalan/pengurangan ketetapan, keberatan dan banding, pengembalian kelebihan pembayaran, pemeriksaan, insentif pemungutan, dan pengawasan.

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REGENT OF CIAMIS
WEST JAVA PROVINCE

REGIONAL REGULATION OF CIAMIS REGENCY
NUMBER 11 OF 2019
CONCERNING
ADVERTISEMENT TAX

BY THE GRACE OF GOD ALMIGHTY

REGENT OF CIAMIS,

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

Considering:

that the Advertisement Tax in Ciamis Regency has been regulated and stipulated by Ciamis Regency Regional Regulation Number 7 of 2011;
that with the enactment of Government Regulation Number 55 of 2016 concerning General Provisions and Procedures for Regional Tax Collection and Ciamis Regency Regional Regulation Number 8 of 2016 concerning the Organization of Regional Apparatus of Ciamis Regency, there are several provisions that have not been accommodated and changes in the SKPD nomenclature, so the Regional Regulation as referred to in letter a, needs to be amended and adjusted which is stipulated by a Regional Regulation.

In view of:

Article 18 paragraph

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