[{"_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","ecf9a6ab-2811-447b-8d64-ec331eada39e","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,"_77":78,"_79":80,"_81":82,"_83":84,"_85":-5,"_86":87,"_88":89,"_90":-5,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":-5,"_118":119},"title","Peraturan Daerah (Perda) Kabupaten Garut Nomor 8 Tahun 2008 tentang Retribusi Izin Mendirikan Bangunan","short_title","Peraturan Daerah (PERDA) Kabupaten Garut Nomor 8 Tahun 2008","number","8","year","2008","published_date","2008-03-13","effective_date","2008-03-14","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":52,"_55":56,"_57":58},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","e00f9d2e-7900-45f1-aed6-8a6a7fc67066","type",{"_6":60,"_55":63,"_64":65},"Peraturan Daerah (Perda)","short_name","Perda","subjects",[68,71,74],{"_6":69,"_55":70,"_57":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah",{"_6":72,"_55":73,"_57":-5},"a3c8f203-62f2-47fa-bb81-22685d3d2105","Perizinan & Pelayanan Publik",{"_6":75,"_55":76,"_57":-5},"f79a5511-d11e-4751-9dce-a00910dd74ab","Konstruksi & Infrastruktur","tags",[],"location","Pemerintah Kabupaten Garut","place_of_enactment","Tarogong Kidul","theme","Retribusi Izin Mendirikan Bangunan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2008
Peraturan Daerah (PERDA) NO. 8, LD 2008/15
Peraturan Daerah (PERDA) TENTANG Retribusi Izin Mendirikan Bangunan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 14 Maret 2008. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Daerah Kabupaten Daerah Tingkat II Garut Nomor 7 Tahun 1996 tentang Izin Mendirikan Bangunan (Lembaran Daerah Tahun 1997 Nomor 11).","scope_and_parties","policy_content","

Peraturan Daerah Kabupaten Garut Nomor 8 Tahun 2008 tentang Retribusi Izin Mendirikan Bangunan (IMB) bertujuan untuk menertibkan dan mengatur pelaksanaan pembangunan di Kabupaten Garut melalui pemberian izin mendirikan bangunan. Retribusi IMB dipungut sebagai pembayaran atas pemberian IMB kepada orang pribadi atau badan hukum yang akan mendirikan bangunan.

Peraturan ini mengatur bahwa setiap orang atau badan hukum yang akan mendirikan bangunan harus memperoleh IMB dari Bupati. Bupati dapat menolak atau mencabut IMB jika rencana pembangunan bertentangan dengan peraturan perundang-undangan, kepentingan umum, atau melanggar hak orang lain, atau jika lokasi dan kegunaan bangunan tidak sesuai dengan IMB yang dimohon. Pencabutan IMB juga dapat dilakukan jika pembangunan tidak dimulai dalam jangka waktu 12 bulan sejak IMB diterbitkan.

Tarif retribusi IMB dihitung berdasarkan formula yang mempertimbangkan indeks fungsi bangunan, luas bangunan, harga satuan bangunan, koefisien fungsi jalan, dan Nilai Jual Objek Pajak (NJOP). Struktur tarif dibedakan untuk bangunan baru, rehab berat, dan rehab ringan. Peraturan ini juga mengatur wilayah pemungutan retribusi, masa retribusi, saat retribusi terutang, serta tata cara pendaftaran, penetapan, pembayaran, dan penagihan retribusi. Wajib retribusi memiliki hak untuk mengajukan keberatan atas SKRD dan permohonan pengembalian kelebihan pembayaran retribusi.

","transitional_provisions","1. Bangunan yang telah memperoleh IMB yang dikeluarkan oleh Pemerintah Daerah sebelum berlakunya Peraturan Daerah ini, izinnya dinyatakan masih tetap berlaku sepanjang sesuai dengan ketentuan peraturan perundang-undangan.\n2. Bangunan yang telah berdiri, tetapi belum memiliki IMB pada saat Peraturan Daerah ini diberlakukan, maka harus memproses/memiliki IMB berdasarkan Peraturan Daerah ini.","sanctions","1. Wajib Retribusi yang tidak melaksanakan kewajibannya sebagaimana dimaksud dalam Pasal 7, sehingga merugikan keuangan daerah diancam pidana kurungan paling lama 3 (tiga) bulan atau denda paling banyak Rp 50.000.000,00 (lima puluh juta rupiah).","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 OF GARUT REGENCY

REGIONAL REGULATION OF GARUT REGENCY

NUMBER 8 OF 2008

CONCERNING

LOCAL FEE BUILDING PERMIT

BY THE GRACE OF GOD ALMIGHTY

THE REGENT OF GARUT,

\n\n \n \n

Considering:

that with the increasing development growth in Garut Regency, in order to orderly and organized implementation of development, it is necessary to carry out structuring, development, regulation, control and supervision of the development implementers by granting building permits;
that in granting building permits based on the provisions of Article 18 paragraph (1) letter c of Law Number 18 of 1997 concerning Regional Taxes and Regional Retribution as amended by Law Number 34 of 2000, the Regional Government may collect retribution to meet all costs incurred in the process of issuing building permits;
that in order to provide legal certainty in the collection of local fee building

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