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2009
Peraturan Daerah (PERDA) NO. 26, LD.2009/No. 26
Peraturan Daerah (PERDA) TENTANG Pajak Hiburan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 06 Mei 2009. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan sebelumnya yang mengatur ketentuan yang sama dengan Peraturan Daerah Pajak Hiburan.","scope_and_parties","policy_content","

Peraturan Daerah Kabupaten Batu Bara Nomor 26 Tahun 2009 tentang Pajak Hiburan diterbitkan untuk melaksanakan ketentuan Pasal 1 ayat (1) dan ayat (10), Pasal 48, Pasal 49, Pasal 50 Peraturan Pemerintah Nomor 65 Tahun 2001 tentang Pajak Daerah. Tujuan dari peraturan ini adalah untuk meningkatkan pendapatan asli daerah (PAD) melalui pajak daerah, khususnya pajak hiburan, guna mendukung pembangunan dan pelayanan kepada masyarakat.

\n\n

Peraturan ini mengatur tentang pajak atas penyelenggaraan hiburan. Objek pajak meliputi berbagai jenis pertunjukan dan keramaian yang memungut bayaran, seperti pertunjukan film, kesenian, musik, diskotik, karaoke, klub malam, permainan bilyard, panti pijat, pertandingan olahraga, dan taman rekreasi. Subjek pajak adalah orang pribadi atau badan yang menikmati hiburan, sedangkan wajib pajak adalah penyelenggara atau penyedia tempat hiburan.

\n\n

Dasar pengenaan pajak adalah jumlah pembayaran yang seharusnya dibayar untuk menonton atau menikmati hiburan, dengan tarif pajak sebesar 10%. Wajib pajak diwajibkan mengisi Surat Pemberitahuan Pajak Daerah (SPTPD) dan menyampaikan kepada Bupati selambat-lambatnya 15 hari setelah berakhirnya masa pajak. Pembayaran pajak harus dilakukan sekaligus di Kas Daerah atau tempat lain yang ditunjuk oleh Bupati.

\n","transitional_provisions","(-)","sanctions","Dalam hal wajib pajak tidak membayar tepat waktu atau kurang membayar, dikenakan sanksi administrasi berupa bunga sebesar 2% (dua persen) setiap bulan dari pajak terhutang.\nWajib pajak yang karena kealpaan atau dengan sengaja tidak menyampaikan SPTPD atau mengisi dengan tidak benar sehingga merugikan keuangan daerah dapat dikenakan pidana kurungan atau denda.","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

BATU BARA REGENCY GOVERNMENT
REGIONAL SECRETARIAT
Jin. PERINTIS KEMERDEKAAN NO. 164 TELP. (06.22) - 96.78.2
LIMA PULUH - 21255

REGIONAL GAZETTE
BATU BARA REGENCY
NUMBER 26 YEAR 2009

REGENCY REGULATION OF BATU BARA
NUMBER 26 YEAR 2009
CONCERNING
ENTERTAINMENT TAX

BY THE GRACE OF GOD ALMIGHTY

THE REGENT OF BATU BARA,

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