[{"_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","c46b5a89-7b98-465e-951e-02c3481d0529","regulationData",{"_36":33,"_37":38,"_120":121,"_122":123},"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,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":-5,"_118":119},"title","Peraturan Daerah (Perda) Kabupaten Sumedang Nomor 26 Tahun 2003 tentang Pajak Restoran","short_title","Peraturan Daerah (PERDA) Kabupaten Sumedang Nomor 26 Tahun 2003","number","26","year","2003","published_date","2003-12-15","effective_date","2003-12-31","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":52,"_55":56,"_57":58},"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":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 Sumedang","place_of_enactment","Sumedang Utara","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


2003
Peraturan Daerah (PERDA) NO. 26, LD Kab. Sumedang Tahun 2003 No. 49 Seri A
Peraturan Daerah (PERDA) TENTANG Pajak Restoran
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 31 Desember 2003. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Daerah Nomor 3 Tahun 1998 tentang Pajak Hotel dan Restoran.","scope_and_parties","policy_content","

Peraturan Daerah ini mengatur tentang Pajak Restoran di Kabupaten Sumedang. Latar belakangnya adalah penyesuaian terhadap Undang-Undang Nomor 34 Tahun 2000 tentang Perubahan atas Undang-undang Republik Indonesia Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah dan Peraturan Pemerintah Nomor 65 Tahun 2001 tentang Pajak Daerah.

Ketentuan Substansial:

Objek pajak adalah setiap pelayanan yang disediakan oleh restoran, rumah makan, café, bar, dan sejenisnya dengan pembayaran, kecuali jasa boga atau katering dan restoran dengan peredaran tidak melebihi batas yang ditetapkan Bupati. Subjek pajak adalah orang pribadi atau badan yang melakukan pembayaran atas pelayanan di restoran, sementara Wajib Pajak adalah pengusaha restoran yang diwajibkan memungut atau memotong pajak.

Dasar pengenaan pajak adalah jumlah pembayaran atau yang seharusnya dibayar kepada restoran. Tarif pajak ditetapkan sebesar 10%. Masa pajak adalah 1 bulan takwim, dan pajak terutang terjadi saat pelayanan diperoleh. Wajib Pajak wajib mengisi dan menyampaikan SPTPD selambat-lambatnya 15 hari setelah berakhirnya masa pajak.

Bupati menetapkan pajak terutang dengan menerbitkan SKPD berdasarkan SPTPD. Bupati dapat menerbitkan SKPDKBT dalam jangka waktu 5 tahun jika ditemukan data baru yang menyebabkan penambahan jumlah pajak terutang, yang dikenakan sanksi administrasi berupa kenaikan 100% kecuali jika Wajib Pajak melaporkan sendiri sebelum pemeriksaan.

Pembayaran pajak harus dilakukan sekaligus atau lunas selambat-lambatnya 1 bulan sejak SKPD, SKPDKBT, STPD, Surat Keputusan Keberatan dan Putusan Banding yang menyebabkan jumlah pajak yang harus dibayar bertambah. Wajib Pajak dapat mengajukan keberatan kepada Bupati atas SKPD, SKPDKB, SKPDKBT, atau SKPDLB dalam jangka waktu 3 bulan.

","transitional_provisions","(-)","sanctions","1. Wajib Pajak yang karena kealpaan tidak menyampaikan SPTPD atau mengisi dengan tidak benar atau tidak lengkap sehingga merugikan keuangan daerah dapat dipidana dengan pidana kurungan paling lama 6 bulan dan atau denda paling banyak 2 kali jumlah pajak yang terutang.\n2. Wajib Pajak yang dengan sengaja tidak menyampaikan SPTPD atau mengisi dengan tidak benar atau tidak lengkap sehingga merugikan keuangan daerah dapat dipidana dengan pidana penjara paling lama 2 tahun dan atau denda paling banyak 4 kali jumlah pajak yang terutang.","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","PERDA Kab. Sumedang No. 8 Tahun 2010 tentang Pajak Daerah","link","https://peraturan.bpk.go.id/Details/199458/perda-kab-sumedang-no-8-tahun-2010","ffce8746-1071-4653-8577-759adbf220f9","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGIONAL GAZETTE OF SUMEDANG REGENCY
NUMBER 49 YEAR 2003 SERIES A

REGIONAL REGULATION OF SUMEDANG REGENCY
NUMBER 26 OF 2003
CONCERNING
RESTAURANT TAX

BY THE GRACE OF GOD ALMIGHTY

THE REGENT OF SUMEDANG,

\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 and Government Regulation Number 65 of 2001 concerning Regional Taxes, the provisions governing Restaurant Tax that have been stipulated in Regional Regulation Number 3 of 1998 concerning Hotel and Restaurant Tax need to be adjusted to the developing circumstances and made in a separate regulation;
that based on the considerations as referred to in point a above, the changes and adjustments to the material governing Restaurant Tax need to be stipulated in a Regional Regulation;

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