[{"_1":2,"_121":-5,"_122":-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","eed4a9f7-1459-467c-a63e-5db55e41db7e","regulationData",{"_36":33,"_37":38,"_117":118,"_119":120},"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,"_74":75,"_76":77,"_78":79,"_80":81,"_82":-5,"_83":84,"_85":86,"_87":-5,"_88":89,"_90":91,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":-5,"_115":116},"title","Peraturan Daerah (Perda) Kabupaten Serdang Bedagai Nomor 12 Tahun 2005 tentang PAJAK PARKIR","short_title","Peraturan Daerah (PERDA) Kabupaten Serdang Bedagai Nomor 12 Tahun 2005","number","12","year","2005","published_date","2005-06-09","effective_date","2005-08-18","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],{"_6":69,"_55":70,"_57":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah",{"_6":72,"_55":73,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Kabupaten Serdang Bedagai","place_of_enactment","Sei Rampah","theme","PAJAK PARKIR","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2005
Peraturan Daerah (PERDA) NO. 12, LD.2005/ No. 12
Peraturan Daerah (PERDA) TENTANG PAJAK PARKIR
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 18 Agustus 2005. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan sebelumnya yang mengatur ketentuan yang sama dengan Peraturan Daerah Pajak Parkir.","scope_and_parties","policy_content","Peraturan Daerah Kabupaten Serdang Bedagai Nomor 12 Tahun 2005 tentang Pajak Parkir mengatur mengenai pajak yang dipungut atas penyelenggaraan parkir di wilayah Kabupaten Serdang Bedagai. Objek pajak meliputi tempat parkir, gedung parkir, pelataran parkir, dan taman parkir, kecuali yang diselenggarakan oleh pemerintah pusat atau daerah, kedutaan, konsulat, perwakilan negara asing, dan lembaga internasional dengan asas timbal balik. Subjek pajak adalah orang pribadi atau badan yang melakukan pembayaran atas tempat parkir, sementara Wajib Pajak adalah orang pribadi atau badan yang menyediakan tempat parkir dan memungut bayaran. Dasar pengenaan pajak adalah jumlah pembayaran atau yang seharusnya dibayar untuk pemakaian tempat parkir, dengan tarif pajak sebesar 10%. Wajib pajak diwajibkan mengisi dan menyampaikan Surat Pemberitahuan Pajak Daerah (SPTPD) selambat-lambatnya 15 hari setelah berakhirnya masa pajak. Pembayaran pajak harus dilakukan sekaligus di Kas Daerah atau tempat lain yang ditunjuk. Sebesar 10% dari hasil penerimaan pajak diperuntukkan bagi desa, dengan penggunaan yang ditetapkan oleh desa bersangkutan. Kepala Daerah dapat memberikan pengurangan, keringanan, pembebasan, dan pembatalan pajak.","transitional_provisions","(-)","sanctions","1. Dalam hal wajib pajak tidak membayar tepat pada waktunya atau kurang membayar, dikenakan sanksi administrasi berupa bunga sebesar 2 % (dua persen) setiap bulan dari pajak terhutang.\n2. Wajib Pajak yang karena kealpaan tidak menyampaikan SPTPD atau mengisi dengan tidak benar atau tidak lengkap atau melampirkan keterangan yang tidak benar sehingga merugikan Keuangan Daerah, dapat dipidana dengan Pidana kurungan paling lama 1 (satu) tahun dan atau denda paling banyak 2 (dua) kali jumlah Pajak yang terutang.\n3. 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 dengan Pidana penjara paling lama 2 (dua) tahun dan/atau denda paling banyak 4 kali jumlah pajak 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 SERDANG BEDAGAI REGENCY
NUMBER 12 OF 2005
CONCERNING
PARKING TAX

BY THE GRACE OF GOD ALMIGHTY

THE REGENT OF SERDANG BEDAGAI,

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

Considering:	\n \n that to implement the provisions of Article 1 paragraph (1), paragraph (14), Article 68, Article 69, Article 70, Article 71 and Article 72 of Government Regulation Number 65 of 2001 concerning Regional Taxes; \n that based on the considerations as referred to in letter a, it is necessary to establish a Regional Regulation concerning Parking Tax. \n \n
Remembering:	\n \n Law Number 7 Drt of 1956 concerning the Establishment of Autonomous Regencies within the Provincial Region of North Sumatra (State Gazette of the Republic of Indonesia Year 1956 Number 58, Supplement to the State Gazette of the Republic of Indonesia Number 1092); \n Law Number 8 of 1981 concerning the Criminal Procedure

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