[{"_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","b80affbf-a185-4af2-b9d1-e944b334048e","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":87,"_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) Kota Lhokseumawe Nomor 3 Tahun 2018 tentang PERUBAHAN ATAS QANUN KOTA LHOKSEUMAWE NOMOR 10 TAHUN 2012 TENTANG PAJAK RESTORAN","short_title","Peraturan Daerah (PERDA) Kota Lhokseumawe Nomor 3 Tahun 2018","number","3","year","2018","published_date","2018-09-14","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 Kota Lhokseumawe","place_of_enactment","Lhokseumawe","theme","PERUBAHAN ATAS QANUN KOTA LHOKSEUMAWE NOMOR 10 TAHUN 2012 TENTANG PAJAK RESTORAN","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

PAJAK RESTORAN
2018
Peraturan Daerah (PERDA) NO. 3, LD.2018/NO. 3
Peraturan Daerah (PERDA) TENTANG PERUBAHAN ATAS QANUN KOTA LHOKSEUMAWE NOMOR 10 TAHUN 2012 TENTANG PAJAK RESTORAN
ABSTRAK:	\n \n -\tbahwa dalam rangka meningkatkan penerimaan Pajak Restoran dan mewujudkan transparansi serta akuntabilitas daerah, maka perlu dilakukan perubahan terhadap Qanun Kota Lhokseumawe Nomor 10 Tahun 2012 tentang Pajak Restoran, bahwa berdasarkan pertimbangan sebagaimana dimaksud perlu membentuk Qanun Kota Lhokseumawe tentang Perubahan atas Qanun Kota Lhokseumawe Nomor 10 Tahun 2012 tentang Pajak Restoran. \n -\tDasar Hukum Qanun ini adalah: Pasal 18 ayat (6) UUD Tahun 1945; UU No. 8 Tahun 1981; UU No. 19 Tahun 1997; UU No. 2 Tahun 2001; UU No. 14 Tahun 2002; UU No. 11 Tahun 2006; UU No. 28 Tahun 2009; UU No. 23 Tahun 2014; PP No. 60 Tahun 2002; PP No. 69 Tahun 2010; PP No. 55 Tahun 2016; Qanun Kota Lhokseumawe No. 10 Tahun 2012; Qanun Kota Lhokseumawe No. 9 Tahun 2016. \n -\tDalam Qanun ini diatur tentang perubahan beberapa ketentuan dalam Qanun Kota Lhoksemawe No. 10 Tahun 2012. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 14 September 2018. \n -\tPeraturan yang diubah Qanun Kota Lhoksemawe No. 10 Tahun 2012. \n - \n 10 hlm \n \n

","regulatory_relationship","Peraturan ini mengubah:\n\nQanun Kota Lhokseumawe Nomor 10 Tahun 2012 tentang Pajak Restoran (Lembaran Kota Lhokseumawe Tahun 2012 Nomor 10).","scope_and_parties","policy_content","Qanun Kota Lhokseumawe ini mengubah beberapa ketentuan dalam Qanun Kota Lhokseumawe Nomor 10 Tahun 2012 tentang Pajak Restoran. Perubahan ini dilakukan dalam rangka meningkatkan penerimaan Pajak Restoran dan mewujudkan transparansi serta akuntabilitas daerah. Beberapa poin perubahan meliputi perubahan definisi istilah-istilah penting seperti Instansi Terkait, Subjek Pajak Restoran, Pemeriksaan, dan Penyidikan tindak pidana di bidang perpajakan daerah. Selain itu, dilakukan penambahan kewajiban pendaftaran Wajib Pajak Restoran untuk mendapatkan NPWPD, serta pemberian kewenangan kepada Walikota atau Pejabat yang ditunjuk untuk menerbitkan NPWPD secara jabatan jika Wajib Pajak tidak mendaftarkan diri. Qanun ini juga mengatur pemasangan tapping box dan/atau cash register kasir dan/atau menempatkan personil pada restoran untuk menghitung rata-rata besarnya pajak yang terutang, serta kewajiban bagi Wajib Pajak dengan omzet tertentu untuk menyelenggarakan pembukuan atau pencatatan.","transitional_provisions","(-)","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

CITY GOVERNMENT
CHOKSEUMAWE
MAYOR OF LHOKSEUMAWE
ACEH PROVINCE

QANUN OF LHOKSEUMAWE CITY
NUMBER 3 OF 2018
ON
AMENDMENT TO QANUN OF LHOKSEUMAWE CITY NUMBER 10 OF 2012
CONCERNING RESTAURANT TAX

BISMILLAHIRRAHMANIRRAHIM
IN THE NAME OF ALLAH, THE MOST GRACIOUS, THE MOST MERCIFUL
BY THE GRACE OF ALMIGHTY ALLAH

MAYOR OF LHOKSEUMAWE,

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

Considering:

that in order to increase Restaurant Tax revenue and realize regional transparency and accountability, it is necessary to amend Qanun of Lhokseumawe City Number 10 of 2012 concerning Restaurant Tax;
that based on the considerations as referred to in letter a, it is necessary to establish a Qanun of Lhokseumawe City concerning Amendment to Qanun of Lhokseumawe City Number 10 of 2012 concerning Restaurant Tax;

In View of:

Article 18 paragraph (6) of the 1945 Constitution of the State of the Republic of

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