[{"_1":2,"_122":-5,"_123":-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","b89bd727-38b4-4b54-933f-1fdab6a8c129","regulationData",{"_36":33,"_37":38,"_118":119,"_120":121},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":-5,"_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,"_107":108,"_109":110,"_111":112,"_113":114,"_115":-5,"_116":117},"title","Peraturan Daerah (Perda) Kabupaten Banyuasin Nomor 2 Tahun 2014 tentang Perubahan Atas Peraturan Daerah Kabupaten Banyuasin Nomor 8 Tahun 2011 Tentang Pajak Daerah","short_title","Peraturan Daerah (PERDA) Kabupaten Banyuasin No. 2 Tahun 2014","number","2","year","2014","published_date","2014-07-21","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 Banyuasin","place_of_enactment","Pangkalan Balai","theme","Perubahan Atas Peraturan Daerah Kabupaten Banyuasin Nomor 8 Tahun 2011 Tentang Pajak Daerah","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-daerah
2014
Peraturan Daerah (PERDA) NO. 2, LD.2014/NO.2
Peraturan Daerah (PERDA) TENTANG Perubahan Atas Peraturan Daerah Kabupaten Banyuasin Nomor 8 Tahun 2011 Tentang Pajak Daerah
ABSTRAK:	\n \n Berdasarkan Putusan Mahkamah Konstitusi tanggal 24 September 2012 tentang Penerimaan Pajak Hiburan Atas Permainan Golf sebelum tanggal 18 Juli 2012 merupakan penerimaan yang sah bagi Pemerintah Daerah. Bagi Pemerintah Daerah yang masih memungut Pajak Hiburan atas Permainan Golf setelah tanggal 18 Juli 2012, maka penerimaan pajak tersebut dikembalikan kepada wajib pajak melalui mekanisme Retribusi. \n Dasar Hukum: Pasal 18 ayat (6) UUD NegaraRI Tahun 1945; UU No.6 TAhun 2002; UU No.32 Tahun 2004 sebagaimana telah diubah beberapa kali, terakhir dengan UU No.12 Tahun 2008; UU No3.33 Tahun 2004; UU No.28 Tahun 2009; UU No.12 Tahun 2011; PP No.38 Tahun 2007; PP No.91 Tahun 2010; Permendagri No.53 Tahun 2011. \n Dalam PERDA ini diatur mengenai perubahan pada beberapa ketentuan dalam Peraturan Daerah No.8 Tahun 2011. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal . \n Mengubah ketentuan Pasal 1 angka 18; Pasal 19 ayat (2) huruf h dihapus dan ayat (3) diubah; serta Pasal 22 huruf h dihapus. \n 6 halaman \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Peraturan Daerah Kabupaten Banyuasin Nomor 8 Tahun 2011 tentang Pajak Daerah.","scope_and_parties","policy_content","

Peraturan Daerah ini mengubah Peraturan Daerah Kabupaten Banyuasin Nomor 8 Tahun 2011 tentang Pajak Daerah terkait pajak hiburan. Latar belakang perubahan ini adalah Putusan Mahkamah Konstitusi yang menyatakan bahwa penerimaan pajak hiburan atas permainan golf sebelum 18 Juli 2012 adalah sah, namun setelah tanggal tersebut harus dikembalikan kepada wajib pajak melalui mekanisme restitusi.

Perubahan substansial meliputi penghapusan permainan golf sebagai objek dan jenis pajak hiburan. Secara spesifik, Pasal 1 angka 18 diubah untuk mengecualikan permainan golf dari definisi hiburan. Selanjutnya, Pasal 19 ayat (2) huruf h dan Pasal 22 huruf h yang sebelumnya mengatur tentang pajak hiburan atas permainan golf dihapus.

Dengan perubahan ini, Pemerintah Kabupaten Banyuasin tidak lagi memungut pajak hiburan atas permainan golf setelah tanggal 18 Juli 2012, dan wajib mengembalikan pajak yang telah dipungut setelah tanggal tersebut kepada wajib pajak melalui mekanisme restitusi.

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\n

EXPLANATION
ON
REGIONAL REGULATION OF BANYUASIN REGENCY
NUMBER 2 OF 2014
ABOUT
AMENDMENT TO REGIONAL REGULATION
BANYUASIN REGENCY NUMBER 8 OF 2011 REGARDING
REGIONAL TAX

I. GENERAL

\nThat based on the Regional Regulation of Banyuasin Regency Article 19 paragraph (2) letter h which states that the entertainment tax on golf games that has been enacted on February 8, 2011, which according to Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution proposes that Regional Tax is an important source of Regional income to finance the implementation of the Regional Government.\n

After the Constitutional Court Decision dated September 24, 2012 concerning Entertainment Tax Revenue on Golf Games before July 18, 2012, it is a legitimate revenue for the Regional Government.

That for Regional Governments that still collect entertainment tax on golf games after July 18, 2012, the tax revenue is returned to the taxpayer

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