[{"_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","d1db10ec-0a83-4239-9040-398f5ddb96c8","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":87,"_88":87,"_89":90,"_91":92,"_93":94,"_95":96,"_97":98,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":-5,"_116":117},"title","Peraturan Daerah (Perda) Kabupaten Hulu Sungai Tengah Nomor 14 Tahun 2017 tentang Perubahan Atas Peraturan Daerah Kabupaten Hulu Sungai Tengah Nomor 2 Tahun 2012 Tentang Pajak Restoran","short_title","Peraturan Daerah (PERDA) Kabupaten Hulu Sungai Tengah No. 14 Tahun 2017","number","14","year","2017","published_date","2017-10-30","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],{"_6":68,"_54":69,"_56":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah","tags",[],"location","Pemerintah Kabupaten Hulu Sungai Tengah","place_of_enactment","Barabai","theme","Perubahan Atas Peraturan Daerah Kabupaten Hulu Sungai Tengah Nomor 2 Tahun 2012 Tentang 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

Pajak dan Retribusi Daerah
2017
Peraturan Daerah (PERDA) NO. 14, LD.2017/NO.14
Peraturan Daerah (PERDA) TENTANG Perubahan Atas Peraturan Daerah Kabupaten Hulu Sungai Tengah Nomor 2 Tahun 2012 Tentang Pajak Restoran
ABSTRAK:	\n \n Pajak daerah merupakan salah satu sumber pendapatan daerah yang penting guna membiayai pelaksanaan pemerintah daerah dalam rangka meningkatkan pelayanan kepada masyarakat dan kemandirian daerah. \r\nSeiring dengan perkembangan dan untuk menyesuaikan tingkat pertumbuhan perekonomian dan pembangunan, dipandang perlu melakukan perubahan besaran tarif pajak restoran sebagaimana yang telah diatur dalam Peraturan Daerah Kabupaten Hulu Sungai Tengah Nomor 2 Tahun 2012.\r\nBerdasarkan pertimbangan tersebut, perlu menetapkan Peraturan Daerah tentang Perubahan Atas Peraturan Daerah Kabupaten Hulu Sungai Tengah Nomor 2 Tahun 2012 tentang Pajak Restoran. \n Dasar Hukum: Undang-undang Nomor 27 tahun 1959; Undang-undang Nomor 8 Tahun 1981; Undang – undang Nomor 9 Tahun 1990; Undang-Undang Nomor 9 Tahun 1995; Undang – undang Nomor 17 Tahun 1997; Undang – undang Nomor 19 Tahun 1997; Undang – undang Nomor 8 Tahun 1999; Undang-Undang Nomor 14 Tahun 2002; Undang-Undang Nomor 17 Tahun 2003; Undang-Undang Nomor 1 Tahun 2004; Undang-Undang Nomor 15 Tahun 2004; Undang-Undang Nomor 28 Tahun 2009; Undang-Undang Nomor 23 Tahun 2014; Undang-Undang Nomor 30 Tahun 2014; Peraturan Pemerintah Nomor 27 Tahun 1983; Peraturan Pemerintah Nomor 69 Tahun 2010; Peraturan Pemerintah Nomor 55 Tahun 2016; Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006; Peraturan Daerah Kabupaten Tingkat II Hulu Sungai Tengah Nomor 02 Tahun 1990; Peraturan Daerah Kabupaten Hulu Sungai Tengah Nomor 2 Tahun 2012; Peraturan Daerah Kabupaten Hulu Sungai Tengah Nomor 11 Tahun 2016. \n Peraturan ini mengubah Beberapa ketentuan dalam Peraturan Daerah Kabupaten Hulu Sungai Tengah Nomor 2 Tahun 2012 tentang Pajak Restoran, yaitu terkait objek pajak restoran yang dikecualikan dan besaran tarif pajak. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 30 Oktober 2017. \n 7 Halaman \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Peraturan Daerah Kabupaten Hulu Sungai Tengah Nomor 2 Tahun 2012 tentang Pajak Restoran.","scope_and_parties","policy_content","Peraturan Daerah ini mengubah beberapa ketentuan dalam Peraturan Daerah Kabupaten Hulu Sungai Tengah Nomor 2 Tahun 2012 tentang Pajak Restoran. Perubahan tersebut mencakup perubahan definisi beberapa istilah seperti Pemerintah Daerah, Badan Pengelola Pajak dan Retribusi Daerah, dan penambahan definisi Omzet. Selain itu, dilakukan perubahan pada ketentuan mengenai objek pajak restoran, di mana pelayanan yang disediakan oleh restoran dengan omzet sampai dengan Rp 4.000.000,00 per bulan tidak termasuk sebagai objek pajak. Tarif pajak restoran ditetapkan sebesar 5% dari omzet, dan ketentuan lebih lanjut mengenai pola pemungutan akan diatur dengan Peraturan Bupati.","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[99],{"_100":101,"_102":103,"_36":104},"text","PERDA Kab. Hulu Sungai Tengah No. 2 Tahun 2012 tentang Pajak Restoran","link","https://peraturan.bpk.go.id/Details/24989/perda-kab-hulu-sungai-tengah-no-2-tahun-2012","93a979f8-4193-4d54-a5da-1121d118c2a7","amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGENT OF HULU SUNGAI TENGAH
PROVINCE OF SOUTH KALIMANTAN

REGIONAL REGULATION
OF HULU SUNGAI TENGAH REGENCY
NUMBER 14 YEAR 2017
CONCERNING
AMENDMENT TO REGIONAL REGULATION
OF HULU SUNGAI TENGAH REGENCY
NUMBER 2 YEAR 2012
CONCERNING RESTAURANT TAX

BY THE GRACE OF GOD ALMIGHTY

REGENT OF HULU SUNGAI TENGAH,

Considering :

that regional tax is one source of
important regional income to finance
the implementation of regional government in order to
improve services to the community and
regional independence;
that along with the development and to
adjust the level of economic growth
and development, it is deemed necessary to make
changes to the amount of restaurant tax rates
as stipulated in the Regulation of
Hulu Sungai Tengah Regency Number 2
Year 2012;
that based on the considerations as
referred to in letters a and b, it is necessary to
establish a Regional Regulation on Amendments
To the Regional Regulation of Hulu Sungai
Tengah Regency

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