[{"_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","bac4ef28-e80a-4122-839a-d87bd539978f","regulationData",{"_36":33,"_37":38,"_118":119,"_120":121},"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":82,"_87":88,"_89":90,"_91":92,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":-5,"_116":117},"title","Peraturan Daerah (Perda) Kabupaten Gorontalo Nomor 5 Tahun 2020 tentang Pajak Sarang Burung Walet","short_title","Peraturan Daerah (PERDA) Kabupaten Gorontalo Nomor 5 Tahun 2020","number","5","year","2020","published_date","2020-09-25","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":51,"_54":55,"_56":57},"name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","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 Gorontalo","place_of_enactment","Limboto","theme","Pajak Sarang Burung Walet","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 SARANG BURUNG WALET
2020
Peraturan Daerah (PERDA) NO. 5, LD 2020 (5)
Peraturan Daerah (PERDA) TENTANG Pajak Sarang Burung Walet
ABSTRAK:	\n \n Bahwa untuk mesaksanakan ketentuan Pasal 95 ayat (1) Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, perlu membentuk Peraturan Daerah tentang Pajak Sarang Burung Walet. \n Dasar hukum Peraturan Daerah ini adalah Pasal 18 ayat (6) UUD Republik Indonesia Tahun 1945, UU No. 29 Tahun 1959, UU No. 28 Tahun 2009, UU No. 23 Tahun 2014 sebagaimana telah diubah beberapa kali terakhir dengan UU No. 9 Tahun 2015, PP No. 30 Tahun 1979, PP No. 12 Tahun 2019. \n Dalam peraturan ini mengatur tentang Pajak Sarang Burung Walet termasuk didalamnya mengatur tentang ketentuan umum, nama, objek, subjek pajak, dasar pengenaan, tarif dan cara perhitungan pajak, wilayah pungutan, masa pajak, penetapan pajak, pemungut pajak, pengembalian kelebihan pembayaran, kadaluwarsa penagihan, pembukuan dan pemeriksaan, insentif pemungutan, perizinan, pengawasan dan pengendalian, ketentuan lain-lain, dan ketentuan penutup.\r\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 25 September 2020. \n Terdiri dari 20 halaman \n \n

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Peraturan Daerah ini mengatur tentang Pajak Sarang Burung Walet di Kabupaten Gorontalo. Latar belakang pembentukan peraturan ini adalah untuk melaksanakan ketentuan Pasal 95 ayat (1) Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.

Ketentuan Substansial:

Objek pajak adalah pengambilan dan/atau pengusahaan sarang burung walet, dengan pengecualian pengambilan sarang burung walet yang telah dikenakan Penerimaan Negara Bukan Pajak. Subjek pajak adalah orang pribadi atau badan yang melakukan pengambilan dan/atau mengusahakan sarang burung walet.

Dasar pengenaan pajak adalah Nilai Jual Sarang Burung Walet, yang dihitung berdasarkan perkalian antara harga pasaran umum sarang burung walet dengan volume sarang burung walet. Tarif pajak ditetapkan sebesar 10%. Wilayah pemungutan pajak adalah di wilayah daerah tempat pengambilan dan/atau pengusahaan sarang burung walet.

Masa pajak adalah jangka waktu 3 (tiga) bulan kalender. Wajib Pajak wajib mengisi SPTPD dan menyampaikannya kepada Bupati paling lambat 15 (lima belas) hari setelah berakhirnya masa pajak.

Peraturan ini juga mengatur tentang tata cara pemungutan pajak, penerbitan surat ketetapan pajak (SKPDKB, SKPDKBT, SKPDN), surat tagihan pajak (STPD), pembayaran dan penagihan pajak, keberatan dan banding, pembetulan, pembatalan, pengurangan ketetapan, penghapusan atau pengurangan sanksi administratif, pengembalian kelebihan pembayaran, kedaluwarsa penagihan, pembukuan dan pemeriksaan, insentif pemungutan, perizinan, serta pengawasan dan pengendalian.

","transitional_provisions","sanctions","1. Dalam hal keberatan Wajib Pajak ditolak atau dikabulkan sebagian, Wajib Pajak dikenai sanksi administratif berupa denda sebesar 50% (lima puluh persen) dari jumlah pajak berdasarkan keputusan keberatan dikurangi dengan pajak yang telah dibayar sebelum mengajukan keberatan.\n2. Dalam hal permohonan banding ditolak atau dikabulkan sebagian, Wajib Pajak dikenai sanksi administratif berupa denda sebesar 100% (seratus persen) dari jumlah pajak berdasarkan Putusan Banding dikurangi dengan pembayaran pajak yang telah dibayar sebelum mengajukan keberatan.","revokes",[],"revoked_by",[93],{"_94":95,"_96":97,"_36":98},"text","Perda Kab. Gorontalo No. 1 Tahun 2024 tentang Pajak Daerah Dan Retribusi","link","https://peraturan.bpk.go.id/Details/313975/perda-kab-gorontalo-no-1-tahun-2024","d9a8fa1a-e2b6-4e65-b87f-aa1c81262aeb","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGENT OF GORONTALO
GORONTALO PROVINCE

REGIONAL REGULATION OF GORONTALO REGENCY
NUMBER 5 OF 2020
CONCERNING
SWALLOW'S NEST TAX

BY THE GRACE OF GOD ALMIGHTY

REGENT OF GORONTALO,

Considering:

that to implement the provisions of Article 95 paragraph (1) of Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution, it is necessary to establish a Regional Regulation concerning Swallow's Nest Tax.

In view of:

Article 18 paragraph (6) of the 1945 Constitution of the Republic of Indonesia;
Law Number 29 of 1959 concerning the Establishment of Level II Regions in Sulawesi (State Gazette of the Republic of Indonesia of 1959 Number 74, Supplement to the State Gazette of the Republic of Indonesia Number 1822);
Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution (State Gazette of the Republic of Indonesia of 2009 Number 130, Supplement to the State Gazette of the Republic of Indonesia Number 5049);
Law

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