[{"_1":2,"_117":-5,"_118":-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","de6347ce-d172-43fa-be63-e5af2653dcfb","regulationData",{"_36":33,"_37":38,"_113":114,"_115":116},"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":89,"_90":91,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":-5,"_111":112},"title","Peraturan Daerah (Perda) Kota Bandung Nomor 8 Tahun 2003 tentang Pajak Reklame","short_title","Peraturan Daerah (PERDA) Kota Bandung Nomor 8 Tahun 2003","number","8","year","2003","published_date","2003-05-13","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 Kota Bandung","place_of_enactment","Bandung","theme","Pajak Reklame","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2003
Peraturan Daerah (PERDA) NO. 8, LD 2003/15 SERI A
Peraturan Daerah (PERDA) TENTANG Pajak Reklame
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 13 Mei 2003. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Daerah Kotamadya Daerah II Tingkat Bandung Nomor 18 Tahun 2001 tentang Pajak Reklame berikut perubahannya.","scope_and_parties","policy_content","Peraturan Daerah Kota Bandung Nomor 08 Tahun 2003 tentang Pajak Reklame mengatur mengenai pajak atas penyelenggaraan reklame di Kota Bandung. Latar belakang penetapan peraturan ini adalah untuk meningkatkan pendapatan asli daerah dari sektor pajak reklame, sejalan dengan semangat otonomi daerah. Tujuan utamanya adalah untuk menyempurnakan dan menyesuaikan peraturan sebelumnya dengan peraturan perundang-undangan yang lebih baru.\n\nKetentuan substansial dalam peraturan ini mencakup:\n\n1. Objek pajak adalah semua penyelenggaraan reklame, dengan pengecualian reklame melalui media tertentu seperti internet, televisi, radio, dan reklame untuk kegiatan sosial, pendidikan, keagamaan, dan politik tanpa sponsor.\n2. Subjek pajak adalah orang pribadi atau badan yang menyelenggarakan atau memesan reklame.\n3. Dasar pengenaan pajak adalah Nilai Sewa Reklame (NSR), yang dihitung berdasarkan Nilai Jual Objek Reklame (NJOR) dan Nilai Strategis Pemasangan Reklame (NSPR).\n4. Tarif pajak ditetapkan sebesar 25% dari Nilai Sewa Reklame. Tambahan 25% dikenakan untuk reklame rokok dan minuman beralkohol.\n5. SPTPD harus diisi dengan benar, jelas dan lengkap dan disampaikan kepada Walikota atau pejabat yang ditunjuk.","transitional_provisions","(-)","sanctions","1. Wajib Pajak yang tidak atau kurang membayar pajak setelah 30 hari sejak diterimanya SKPD dikenakan bunga 2% per bulan.\n2. Pelanggaran terkait SPTPD dan pembayaran pajak dapat dikenakan sanksi administrasi berupa bunga 2% per bulan dan/atau kenaikan 25% dari pokok pajak.\n3. Ditemukannya data baru yang menyebabkan penambahan jumlah pajak terutang dikenakan kenaikan 100% dari jumlah kekurangan pajak.\n4. Wajib Pajak yang karena kealpaannya atau dengan sengaja tidak menyampaikan SPTPD atau mengisi dengan tidak benar sehingga merugikan keuangan daerah dapat dipidana kurungan atau penjara dan/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

REGIONAL GAZETTE
BANDUNG CITY
YEAR : 2003
NUMBER : 15
YEAR : 2003
SERIES : A

REGIONAL REGULATION OF BANDUNG CITY
NUMBER : 08 YEAR 2003
CONCERNING
ADVERTISEMENT TAX

BY THE GRACE OF GOD ALMIGHTY

MAYOR OF BANDUNG

Considering :

that Advertisement Tax has been stipulated by Bandung City Regional Regulation Number 18 Year 2001;
that with the enactment of Government Regulation Number 65 Year 2001 concerning Regional Taxes, it has provided a new nuance where as one of the efforts to realize broad, real, and responsible regional autonomy, the financing of government and regional development originating from local revenue, especially those sourced from Advertisement Tax, needs to be intensified;
that in order to increase the intensification of Advertisement Tax as referred to in letter b above, the Bandung City Regional Regulation as referred to in letter a above, needs to be improved and adjusted;
that for the implementation of

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