[{"_1":2,"_124":-5,"_125":-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","b9a300e8-aed3-4f14-b465-3241fd805055","regulationData",{"_36":33,"_37":38,"_120":121,"_122":123},"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,"_73":74,"_75":76,"_77":78,"_79":80,"_81":-5,"_82":83,"_84":85,"_86":-5,"_87":88,"_89":90,"_91":90,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":-5,"_118":119},"title","Peraturan Daerah (Perda) Kabupaten Lebak Nomor 3 Tahun 2017 tentang Perubahan Kedua Atas Peraturan Daerah Nomor 6 Tahun 2010 Tentang Pajak Daerah.","short_title","Peraturan Daerah (PERDA) Kabupaten Lebak No. 3 Tahun 2017","number","3","year","2017","published_date","2017-02-20","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",[67,70],{"_6":68,"_54":69,"_56":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah",{"_6":71,"_54":72,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Kabupaten Lebak","place_of_enactment","Rangkasbitung","theme","Perubahan Kedua Atas Peraturan Daerah Nomor 6 Tahun 2010 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

Perubahan Kedua Atas Peraturan Daerah Nomor 6 Tahun 2010 Tentang Pajak Daerah.
2017
Peraturan Daerah (PERDA) NO. 3, LD.2017/NO.3
Peraturan Daerah (PERDA) TENTANG Perubahan Kedua Atas Peraturan Daerah Nomor 6 Tahun 2010 Tentang Pajak Daerah.
ABSTRAK:	\n \n a. bahwa Pajak Daerah merupakan salah satu sumber pendapatan daerah yang penting guna membiayai pelaksanaan Pemerintahan Daerah dan dilaksanakan berdasarkan prinsip demokrasi, pemerataan dan keadilan, peran serta masyarakat, dan akuntabilitas dengan memperhatikan potensi daerah;\r\n b. bahwa dalam rangka meningkatkan pelayanan dan mengoptimalkan penerimaan Pajak Daerah di Kabupaten Lebak perlu dilakukan perubahan atas Peraturan Daerah Nomor 6 Tahun 2010 sebagaimana telah diubah dengan Peraturan Daerah Kabupaten Lebak Nomor 3 Tahun 2014; \n 1.Pasal 18 ayat (6) UUD 1945;2.UU No.23 Tahun 2000 ;3.UU No. 28 Tahun 2009 \r\n;4.UU No. 23 Tahun 2014 ;5.PP No. 58 tahun 2005;6.Pera Kab.Lebak No. 6 tahun 2010 \n terdapat dalam pasal 15, dan pasal 18 \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 20 Februari 2017. \n 8 halaman \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Peraturan Daerah Kabupaten Lebak Nomor 6 Tahun 2010 tentang Pajak Daerah (Lembaran Daerah Kabupaten Lebak Tahun 2010 Nomor 6) sebagaimana telah diubah dengan Peraturan Daerah Kabupaten Lebak Nomor 3 Tahun 2014 tentang Perubahan atas Peraturan Daerah Kabupaten Lebak Nomor 6 Tahun 2010 tentang Pajak Daerah (Lembaran Daerah Kabupaten Lebak Tahun 2014 Nomor 3, Tambahan Lembaran Daerah Kabupaten Lebak Nomor 20143).","scope_and_parties","policy_content","

Peraturan Daerah ini dibuat dengan latar belakang bahwa Pajak Daerah merupakan sumber pendapatan daerah yang penting untuk membiayai pelaksanaan pemerintahan daerah. Perubahan dilakukan untuk meningkatkan pelayanan dan mengoptimalkan penerimaan Pajak Daerah di Kabupaten Lebak, serta menyesuaikan dengan perubahan jenis hiburan dan pemilahan rincian tarif dari jenis hiburan yang merupakan objek Pajak Hiburan.

\n\n

Peraturan ini mengubah ketentuan Pasal 15 dan Pasal 18 dalam Peraturan Daerah Nomor 6 Tahun 2010 tentang Pajak Daerah sebagaimana telah diubah dengan Peraturan Daerah Nomor 3 Tahun 2014. Perubahan meliputi penyesuaian objek pajak hiburan dan tarif pajak hiburan.

\n\n

Ketentuan Substansial:

Objek Pajak Hiburan adalah jasa penyelenggaraan hiburan dengan dipungut bayaran. Hiburan meliputi tontonan film, pagelaran kesenian, kontes kecantikan, pameran, sirkus, permainan bilyar dan bowling, pacuan kuda, refleksi, mandi uap/spa, pusat kebugaran, pertandingan olahraga, dan karaoke.

\n\n

Tarif Pajak Hiburan ditetapkan bervariasi tergantung pada jenis hiburan dan kelasnya (lokal/tradisional, nasional, internasional). Beberapa jenis hiburan dikenakan tarif 0%, sementara yang lain dikenakan tarif 35% atau 75%. Contohnya, tontonan film dikenakan tarif 35%, sementara mandi uap (spa) dikenakan tarif 75%.

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COPY
REGENT OF LEBAK
BANTEN PROVINCE

REGIONAL REGULATION OF LEBAK REGENCY
NUMBER 3 OF 2017
CONCERNING
SECOND AMENDMENT TO REGIONAL REGULATION NUMBER 6 OF 2010
CONCERNING REGIONAL TAXES

BY THE GRACE OF GOD ALMIGHTY

REGENT OF LEBAK,

Considering:

that Regional Tax is one of the important sources of regional income to finance the implementation of Regional Government and is implemented based on the principles of democracy, equality and justice, community participation, and accountability by taking into account the potential of the region;
that in order to improve services and optimize Regional Tax revenue in Lebak Regency, it is necessary to amend Regional Regulation Number 6 of 2010 as amended by Regional Regulation of Lebak Regency Number 3 of 2014;
that with the changes in the types of entertainment and the separation of tariff details from the types of entertainment that are the object of Entertainment Tax, it is necessary

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