[{"_1":2,"_118":-5,"_119":-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","bb257d97-baba-4269-b528-8be39f816a7e","regulationData",{"_36":33,"_37":38,"_114":115,"_116":117},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_59":60,"_61":62,"_66":67,"_71":72,"_73":74,"_75":76,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":-5,"_85":86,"_87":88,"_89":90,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":-5,"_112":113},"title","Peraturan Daerah (Perda) Kabupaten Dharmasraya Nomor 06 Tahun 2007 tentang Pajak Restoran","short_title","Peraturan Daerah (PERDA) Kabupaten Dharmasraya No. 06 Tahun 2007","number","06","year","2007","published_date","2007-01-22","effective_date","2007-01-29","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":52,"_55":56,"_57":58},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","e00f9d2e-7900-45f1-aed6-8a6a7fc67066","type",{"_6":60,"_55":63,"_64":65},"Peraturan Daerah (Perda)","short_name","Perda","subjects",[68],{"_6":69,"_55":70,"_57":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah","tags",[],"location","Pemerintah Kabupaten Dharmasraya","place_of_enactment","Pulau Punjung","theme","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


2007
Peraturan Daerah (PERDA) NO. 06, Lembaran Daerah Kabupaten Dharmasraya Tahun 2007 Nomor 6
Peraturan Daerah (PERDA) TENTANG Pajak Restoran
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 29 Januari 2007. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Undang-Undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah (Lembaran Negara Republik Indonesia Tahun 1997 Nomor 41, Tambahan Lembaran Negara Republik Indonesia Nomor 3685) sebagaimana telah diubah dengan Undang-Undang Nomor 34 Tahun 2000 (Lembaran Negara Republik Indonesia Tahun 2000 Nomor 246, Tambahan Lembaran Negara Republik Indonesia Nomor 4048);","scope_and_parties","policy_content","

Peraturan Daerah ini mengatur tentang Pajak Restoran di Kabupaten Dharmasraya. Latar belakangnya adalah Undang-Undang Nomor 34 Tahun 2000 yang memungkinkan restoran dikenakan pajak sebagai sumber pendapatan daerah.

Ketentuan substansial meliputi:

Objek pajak adalah setiap pelayanan yang disediakan restoran atau rumah makan dengan pembayaran, termasuk penjualan makanan dan/atau minuman di tempat dengan fasilitas penyantapan.
Subjek pajak adalah orang pribadi atau badan yang melakukan pembayaran kepada restoran atau rumah makan, sedangkan Wajib Pajak adalah pengusaha restoran atau rumah makan.
Dasar pengenaan pajak adalah jumlah pembayaran yang dilakukan kepada restoran atau rumah makan, dengan tarif pajak sebesar 10%.
Wajib Pajak wajib mengisi dan menyampaikan Surat Pemberitahuan Pajak Daerah (SPTPD) paling lama 15 hari setelah berakhirnya masa pajak.
Bupati menetapkan pajak terutang berdasarkan SPTPD dengan menerbitkan Surat Ketetapan Pajak Daerah (SKPD).

Peraturan ini juga mengatur tata cara pembayaran, penagihan, pengurangan, keringanan, pembebasan pajak, pembetulan ketetapan, keberatan, banding, pengembalian kelebihan pembayaran pajak, kadaluwarsa penagihan, pemeriksaan, dan ketentuan pidana.

","transitional_provisions","(-)","sanctions","1. Wajib Pajak yang karena kealpaannya tidak menyampaikan SPTPD atau mengisi dengan tidak benar atau tidak lengkap atau melampirkan keterangan yang tidak benar sehingga merugikan keuangan daerah dapat dipidana.\n2. Wajib Pajak yang dengan sengaja tidak menyampaikan SPTPD atau mengisi dengan tidak benar atau tidak lengkap atau tidak melampirkan keterangan yang tidak benar sehingga merugikan keuangan daerah dapat dipidana dengan pidana penjara paling lama 2 (dua) tahun dan atau denda paling banyak 4 (empat) kali jumlah pajak yang terutang.","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

DHARMASRAYA REGENCY LOCAL GOVERNMENT
DHARMASRAYA REGENCY REGULATION
NUMBER 6 OF 2007
ABOUT
RESTAURANT TAX

BY THE GRACE OF GOD ALMIGHTY

THE REGENT OF DHARMASRAYA,

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

Considering:

that with the enactment of Law Number 34 of 2000 concerning Amendments to Law of the Republic of Indonesia Number 18 of 1997 concerning Regional Taxes and Regional Retribution, restaurants are one of the potentials that can be taxed as a source of regional income;
that based on the considerations as referred to in letter a, it is necessary to establish a Local Regulation concerning Restaurant Tax;

In view of:

Law Number 8 of 1981 concerning the Criminal Procedure Code (State Gazette of the Republic of Indonesia of 1981 Number 76, Supplement to the State Gazette of the Republic of Indonesia Number 3209);
Law Number 17 of 1997 concerning the Tax Dispute

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