[{"_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","d4a4b611-b89c-4c72-8d87-6a5a02a4e587","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) Kota Tomohon Nomor 3 Tahun 2013 tentang PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN","short_title","Peraturan Daerah (PERDA) Kota Tomohon No. 3 Tahun 2013","number","3","year","2013","published_date","2013-07-26","effective_date","2014-01-01","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 Kota Tomohon","place_of_enactment","Tomohon","theme","PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2013
Peraturan Daerah (PERDA) NO. 3, LD.TOMOHON2013/NO.18; TLD.NO.18
Peraturan Daerah (PERDA) TENTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 01 Januari 2014. \n \n

","regulatory_relationship","Peraturan ini tidak mencabut atau mengubah peraturan lain.","scope_and_parties","policy_content","

Peraturan Daerah Kota Tomohon Nomor 3 Tahun 2013 tentang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) bertujuan untuk melaksanakan ketentuan Pasal 95 ayat (1) Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah serta untuk meningkatkan Pendapatan Asli Daerah (PAD). Kebijakan ini mengatur pengenaan pajak atas bumi dan/atau bangunan yang dimiliki, dikuasai, dan/atau dimanfaatkan oleh orang pribadi atau badan, kecuali kawasan yang digunakan untuk kegiatan usaha perkebunan, perhutanan, dan pertambangan.

\n\n

Ketentuan substansial dalam peraturan ini mencakup:

Penetapan Nilai Jual Objek Pajak (NJOP) setiap 3 tahun sekali, kecuali untuk objek pajak tertentu yang dapat ditetapkan setiap tahun sesuai perkembangan wilayah.
Tarif PBB-P2 ditetapkan berdasarkan NJOP, yaitu 0,1% untuk NJOP sampai dengan Rp1.000.000.000,00 dan 0,2% untuk NJOP di atas Rp1.000.000.000,00. Tarif tambahan sebesar 50% dapat dikenakan jika pemanfaatan bumi dan/atau bangunan menimbulkan pencemaran lingkungan, sementara pengurangan sebesar 50% dapat diberikan jika pemanfaatan ramah lingkungan atau merupakan bangunan cagar budaya.
Wajib Pajak harus membayar pajak terutang berdasarkan Surat Pemberitahuan Pajak Terutang (SPPT) atau Surat Ketetapan Pajak Daerah (SKPD).
Pengajuan keberatan terhadap SPPT, SKPD, dan lain-lain dapat diajukan kepada Kepala Daerah dalam jangka waktu 3 bulan sejak tanggal surat.

\n\n

Peraturan ini juga mengatur hak dan kewajiban Wajib Pajak, termasuk kewajiban membayar pajak, melaporkan data objek pajak melalui Surat Pemberitahuan Objek Pajak (SPOP), serta hak untuk mengajukan keberatan dan banding terhadap ketetapan pajak.

","transitional_provisions","(-)","sanctions","1. Pejabat atau tenaga ahli yang karena kealpaannya tidak memenuhi kewajiban merahasiakan hal yang diketahui dalam jabatannya dipidana dengan pidana kurungan paling lama 1 tahun dan denda paling banyak Rp.4.000.000,00.\n2. Pejabat atau tenaga ahli yang dengan sengaja tidak memenuhi kewajibannya atau menyebabkan tidak dipenuhinya kewajiban pejabat dipidana dengan pidana penjara paling lama 2 tahun dan denda paling banyak Rp.10.000.000,00.","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","Perda Kota Tomohon No. 1 Tahun 2024 tentang Pajak Daerah Dan Retribusi Daerah","link","https://peraturan.bpk.go.id/Details/311336/perda-kota-tomohon-no-1-tahun-2024","8d60e7c8-da48-4d27-b738-f4ec8a01a854","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 TOMOHON
REGIONAL REGULATION OF TOMOHON CITY
NUMBER 3 OF 2013
ABOUT
RURAL AND URBAN LAND AND BUILDING TAX

BY THE GRACE OF GOD ALMIGHTY

MAYOR OF TOMOHON,

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

Considering:

that to implement the provisions of Article 95 paragraph (1) of Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution;
that in the context of implementing the collection of Rural and Urban Land and Building Tax in the Tomohon City area;
that based on the considerations as referred to in letters a and b, it is necessary to stipulate a Regional Regulation concerning Rural and Urban Land and Building Tax;

In View of:

Article 18 paragraph (6) of the 1945 Constitution of the Republic of Indonesia;
Law Number 8 of 1981 concerning the Criminal Procedure Code (State Gazette of 1981 Number 76, Supplement to State Gazette Number 3029);

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