[{"_1":2,"_120":-5,"_121":-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","c5a74229-99d9-409a-917b-fc62300e4a5f","regulationData",{"_36":33,"_37":38,"_116":117,"_118":119},"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":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":-5,"_114":115},"title","Peraturan Daerah (Perda) Kota Depok Nomor 8 Tahun 2020 tentang Perubahan Ketiga Atas Peraturan Daerah Nomor 7 Tahun 2010 Tentang Pajak Daerah","short_title","Peraturan Daerah (PERDA) Kota Depok Nomor 8 Tahun 2020","number","8","year","2020","published_date","2020-12-30","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 Kota Depok","place_of_enactment","Depok","theme","Perubahan Ketiga Atas Peraturan Daerah Nomor 7 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


2020
Peraturan Daerah (PERDA) NO. 8, LD 2020/8
Peraturan Daerah (PERDA) TENTANG Perubahan Ketiga Atas Peraturan Daerah Nomor 7 Tahun 2010 Tentang Pajak Daerah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 30 Desember 2020. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Peraturan Daerah Kota Depok Nomor 7 Tahun 2010 tentang Pajak Daerah (Lembaran Daerah Kota Depok Tahun 2010 Nomor 7) sebagaimana telah beberapa kali diubah dengan Peraturan Daerah Nomor 5 Tahun 2013 dan Peraturan Daerah Nomor 7 Tahun 2017.","scope_and_parties","policy_content","

Peraturan Daerah ini mengubah beberapa ketentuan dalam Peraturan Daerah Nomor 7 Tahun 2010 tentang Pajak Daerah. Perubahan tersebut meliputi tarif pajak hotel, restoran, hiburan, parkir, dan air tanah. Tarif pajak hotel dan restoran ditetapkan sebesar 10%, namun diberikan pengecualian menjadi 7% bagi wajib pajak yang menggunakan sistem pencatatan omset dalam jaringan berbasis elektronik yang terintegrasi dengan sistem informasi pajak daerah. Tarif pajak hiburan bervariasi tergantung jenis hiburannya, dengan tarif khusus untuk pagelaran kesenian tradisional dan semi tradisional. Tarif pajak parkir ditetapkan sebesar 30%. Tarif pajak air tanah ditetapkan sebesar 20%, dengan pengecualian tarif yang lebih rendah bagi wajib pajak yang menggunakan sistem pencatatan omset elektronik dan melakukan upaya konservasi air tanah.

Selain itu, Peraturan Daerah ini memberikan kewenangan kepada Wali Kota untuk melakukan penagihan pajak daerah dan menempatkan personil atau sistem perekam data transaksi pada objek pajak yang terintegrasi dengan sistem Pemerintah Kota. Peraturan ini juga menghapus Pasal 102, 103, dan 104 dari Peraturan Daerah sebelumnya. Penerapan pajak daerah berdasarkan peraturan ini dilaksanakan mulai Masa Pajak Januari 2011, kecuali PBB Pedesaan dan Perkotaan yang dilaksanakan mulai Masa Pajak Januari 2012.

","transitional_provisions","(-)","sanctions","1. Apabila terjadi kerusakan Alat dan/atau Sistem Perekam Data Transaksi yang terbukti disebabkan oleh wajib pajak karena faktor kesengajaan, maka akan dikenakan sanksi sesuai dengan ketentuan peraturan perundang-undangan.","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

MAYOR OF DEPOK
WEST JAVA PROVINCE

REGIONAL GAZETTE OF DEPOK CITY
YEAR 2020

REGIONAL REGULATION OF DEPOK CITY
NUMBER 8 OF 2020
ABOUT
THIRD AMENDMENT TO REGIONAL REGULATION NUMBER 7 OF 2010
ABOUT
REGIONAL TAXES

BY THE GRACE OF GOD ALMIGHTY

MAYOR OF DEPOK,

\n\n \n \n

Considering:

that in order to finance the implementation of Regional Government and improve services to the community, Regional Regulation of Depok City Number 07 of 2010 concerning Regional Taxes has been established as amended several times, most recently by Regional Regulation of Depok City Number 7 of 2017 concerning the Second Amendment to the Regional Regulation of Depok City concerning Regional Taxes;
that in its development, in order to further improve services to the community and strengthen tax administration, the Regional Regulation as referred to in letter a needs to be adjusted;
that based on the considerations

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