[{"_1":2,"_116":-5,"_117":-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","dad1fe10-b358-4596-a585-1d296f817fef","regulationData",{"_36":33,"_37":38,"_112":113,"_114":115},"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":82,"_87":88,"_89":90,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":-5,"_110":111},"title","Peraturan Daerah (Perda) Kabupaten Bandung Barat Nomor 13 Tahun 2010 tentang Pajak Penerangan Jalan","short_title","Peraturan Daerah (PERDA) Kabupaten Bandung Barat Nomor 13 Tahun 2010","number","13","year","2010","published_date","2010-12-03","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 Bandung Barat","place_of_enactment","Ngamprah","theme","Pajak Penerangan Jalan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2010
Peraturan Daerah (PERDA) NO. 13, LD 2010/No.13
Peraturan Daerah (PERDA) TENTANG Pajak Penerangan Jalan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 03 Desember 2010. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","

Peraturan Daerah ini mengatur tentang Pajak Penerangan Jalan (PPJ) di Kabupaten Bandung Barat. Latar belakangnya adalah potensi penerangan jalan yang besar untuk meningkatkan pendapatan pajak daerah, sebagaimana diamanatkan oleh Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.

Ketentuan Substansial:

Objek Pajak: Penggunaan tenaga listrik, baik yang dihasilkan sendiri maupun diperoleh dari sumber lain.
Subjek Pajak: Orang pribadi atau badan yang menggunakan tenaga listrik. Jika tenaga listrik disediakan oleh sumber lain, maka penyedia tenaga listrik menjadi Wajib Pajak.
Dasar Pengenaan Pajak: Nilai Jual Tenaga Listrik (NJTL). Untuk listrik dari sumber lain, NJTL adalah jumlah tagihan biaya beban/tetap ditambah biaya pemakaian kwh/variabel. Untuk listrik yang dihasilkan sendiri, NJTL dihitung berdasarkan kapasitas tersedia, tingkat penggunaan, jangka waktu, dan harga satuan listrik yang berlaku.
Tarif Pajak: Bervariasi tergantung pada sumber listrik dan kategori pengguna (rumah tangga, sosial komersial, bisnis, industri, pertambangan, dll.), dengan rentang tarif antara 1,5% hingga 7%.
Wilayah Pemungutan: Seluruh wilayah Kabupaten Bandung Barat.
Masa Pajak: 1 (satu) bulan.
SPTPD: Wajib Pajak yang menggunakan tenaga listrik bukan dari PLN wajib mengisi dan menyampaikan Surat Pemberitahuan Pajak Daerah (SPTPD) selambat-lambatnya 15 hari setelah berakhirnya masa pajak.
Pemungutan: Dilarang diborongkan. Pemungutan PPJ yang disediakan oleh PLN dilakukan oleh PLN.

\n","transitional_provisions","sanctions","1. Wajib Pajak yang karena kealpaannya tidak menyampaikan SPTPD, mengisi dengan tidak benar, tidak lengkap atau melampirkan keterangan yang tidak benar sehingga merugikan keuangan daerah dapat dipidana dengan pidana kurungan paling lama 1 (satu) tahun atau denda paling banyak 2 (dua) kali jumlah pajak terutang.\n2. Wajib Pajak yang dengan sengaja tidak menyampaikan SPTPD atau mengisi dengan tidak benar atau tidak lengkap atau melampirkan keterangan yang tidak benar sehingga merugikan keuangan daerah dapat dipidana paling lama 2 (dua) tahun atau denda paling banyak 4 (empat) kali jumlah pajak yang terutang.","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

REGIONAL REGULATION
OF WEST BANDUNG REGENCY
NUMBER 13 OF 2010
CONCERNING
STREET LIGHTING TAX

BY THE GRACE OF GOD ALMIGHTY

THE REGENT OF WEST BANDUNG,

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

Considering:

that the very large potential of street lighting in West Bandung Regency
can increase the potential of regional tax;
that based on Article 2 paragraph (2) letter e and Article 95 paragraph (1) of Law
Number 28 of 2009 concerning Regional Taxes and Regional Retribution,
which are stipulated by regional regulation;
that based on the considerations as referred to in letter a and
letter b, it is necessary to stipulate a Regional Regulation concerning Street Lighting
Tax;

In view of:

Law Number 8 of 1981 concerning the Criminal Procedure Code
(State Gazette of the Republic of Indonesia Year 1981 Number 76, Supplement
to the State Gazette of the Republic of Indonesia Number 3209);

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