[{"_1":2,"_116":-5,"_117":-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","aed2e2df-09c5-4974-a400-369c864ca5fb","regulationData",{"_36":33,"_37":38,"_112":113,"_114":115},"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":87,"_88":82,"_89":90,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":-5,"_110":111},"title","Peraturan Daerah (Perda) Kabupaten Labuhan Batu Nomor 3 Tahun 2011 tentang Pajak Air Tanah","short_title","Peraturan Daerah (PERDA) Kabupaten Labuhan Batu No. 3 Tahun 2011","number","3","year","2011","published_date","2011-03-04","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":51,"_54":55,"_56":57},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","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 Labuhan Batu","place_of_enactment","Rantauprapat","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. 3 , LD.2011/NO.3
Peraturan Daerah (PERDA) TENTANG Pajak Air Tanah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 04 Maret 2011. \n \n

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Peraturan Daerah ini mengatur tentang Pajak Air Tanah di Kabupaten Labuhanbatu. Latar belakangnya adalah untuk meningkatkan pendapatan asli daerah sebagai sumber pembiayaan pemerintah dan pembangunan daerah, sesuai dengan Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.

Ketentuan Substansial:

Objek Pajak: Pengambilan dan/atau pemanfaatan Air Tanah, kecuali untuk keperluan dasar rumah tangga, pengairan pertanian dan perikanan rakyat, peribadatan, dan lainnya yang diatur lebih lanjut.
Subjek Pajak: Orang pribadi atau badan yang melakukan pengambilan dan/atau pemanfaatan Air Tanah.
Dasar Pengenaan Pajak: Nilai Perolehan Air Tanah (NPAT) yang dihitung berdasarkan jenis sumber air, lokasi, tujuan pengambilan, volume, kualitas, dan tingkat kerusakan lingkungan. NPAT ditetapkan dengan Peraturan Bupati.
Tarif Pajak: 20% dari Nilai Perolehan Air Tanah.
Wilayah Pemungutan: Seluruh wilayah Kabupaten Labuhanbatu.
Masa Pajak: 1 bulan kalender.
Penetapan Pajak: Bupati menetapkan pajak terutang melalui Surat Ketetapan Pajak Daerah (SKPD).
Pemungutan Pajak: Dilarang diborongkan. Wajib Pajak membayar berdasarkan SKPD atau dokumen lain yang dipersamakan (karcis, nota perhitungan).
Surat Tagihan Pajak (STPD): Diterbitkan jika pajak kurang/tidak dibayar atau ada sanksi administratif.
Pembayaran dan Penagihan: Jatuh tempo pembayaran maksimal 30 hari kerja setelah terutangnya pajak. Penagihan dapat dilakukan dengan Surat Paksa jika tidak dibayar.
Keberatan dan Banding: Wajib Pajak dapat mengajukan keberatan atas SKPD kepada Bupati. Banding dapat diajukan ke Pengadilan Pajak setelah ada keputusan keberatan.
Pembetulan, Pembatalan, Pengurangan Ketetapan: Bupati dapat melakukan pembetulan SKPD jika ada kesalahan, serta memberikan pengurangan atau penghapusan sanksi administratif.
Kedaluwarsa Penagihan: Hak penagihan pajak kedaluwarsa setelah 5 tahun, kecuali ada tindak pidana perpajakan.
Penyidikan: Pejabat Pegawai Negeri Sipil (PPNS) diberi wewenang untuk melakukan penyidikan tindak pidana di bidang perpajakan daerah.

","transitional_provisions","1. Bagi Wajib Pajak yang telah memiliki izin Pengambilan dan Pemanfaatan Air Bawah Tanah dan Air Permukaan sebelum peraturan ini ditetapkan, dapat dilakukan penaksiran oleh Tim Penaksir yang akan diatur lebih lanjut dengan Peraturan Bupati.\n2. Bagi Wajib Pajak yang belum mempunyai izin Pengambilan dan/atau Pemanfaatan Air Tanah dapat dilakukan penaksiran oleh Tim Penaksir yang akan diatur lebih lanjut dengan Peraturan Bupati.","sanctions","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 OF LABUHANBATU REGENCY
Number 03 of 2011 Series A Number 03

REGIONAL REGULATION OF LABUHANBATU REGENCY
NUMBER 03 OF 2011
CONCERNING
GROUNDWATER TAX

BY THE GRACE OF GOD ALMIGHTY

REGENT OF LABUHANBATU,

Considering:

that in the context of implementing broad and tangible Regional Autonomy with responsibility, the regional government must be able to explore its own financial resources so that it can provide sources of financing for the administration of government and development;
that regional taxes are one of the original sources of regional income that have a very strategic role in increasing the regional financial capacity and will be used for regional purposes for the greatest prosperity of the people;
that based on the provisions of Article 2 paragraph (2) letter h of Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution, it is stated that Groundwater Tax is a type of regency/city tax;

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