[{"_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","f14dfbac-53f4-44f6-b0ed-e8997c58c2cc","regulationData",{"_36":33,"_37":38,"_112":113,"_114":115},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":-5,"_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":87,"_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 Sambas Nomor 2 Tahun 2013 tentang Perubahan Atas Peraturan Daerah Nomor 8 Tahun 2010 Tentang Pajak Daerah","short_title","Peraturan Daerah (PERDA) Kabupaten Sambas No. 2 Tahun 2013","number","2","year","2013","published_date","2013-04-05","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 Sambas","place_of_enactment","Sambas","theme","Perubahan Atas Peraturan Daerah Nomor 8 Tahun 2010 Tentang Pajak Daerah","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

PAJAK DAERAH
2013
Peraturan Daerah (PERDA) NO. 2, LD.2013/NO.2, TLD NO.2, LL KAB. SAMBAS: 7 HLM
Peraturan Daerah (PERDA) TENTANG Perubahan Atas Peraturan Daerah Nomor 8 Tahun 2010 Tentang Pajak Daerah
ABSTRAK:	\n \n Bahwa untuk mendukung optimalisasi penerimaan pajak daerah, maka dipandang perlu mengatur kembali batasan objek pajak restoran serta menyesuaikan beberapa ketentuan dalam Peraturan Daerah Nomor 8 Tahun 2010 tentang Pajak Daerah. \n Dasar Hukum Peraturan Daerah ini adalah : Pasal 18 ayat (6) UUD RI Tahun 1945; UU No. 27 Tahun 1959; UU No.6 Tahun 1983, Uu No.19 Tahun 1997, UU No.32 Tahun 2004, UU No.28 Tahun 2009, PP No.91 Tahun 2010, Perda No.9 Tahun 2008, Perda no.8 Tahun 2010; \n Dalam Peraturan Daerah ini diatur diatur tentang perubahan pasal 9, pasal 15, pasal 23, pasal 24 Peraturan Daerah Kabupaten Sambas Nomor 8 Tahun 2010 tentang Pajak Daerah \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal . \n Perubahan Peraturan Daerah Kabupaten Sambas Nomor 8 Tahun 2010 tentang Pajak Daerah \n Perda ini memiliki 4 halaman dan 3 halaman penjelasan \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Peraturan Daerah Kabupaten Sambas Nomor 8 Tahun 2010 tentang Pajak Daerah (Lembaran Daerah Kabupaten Sambas Tahun 2011 Nomor 2).","scope_and_parties","policy_content","

Peraturan Daerah Kabupaten Sambas Nomor 2 Tahun 2013 ini mengubah beberapa ketentuan dalam Peraturan Daerah Kabupaten Sambas Nomor 8 Tahun 2010 tentang Pajak Daerah. Latar belakang perubahan ini adalah untuk meningkatkan potensi pajak daerah sebagai sumber pendapatan daerah guna membiayai pelaksanaan pemerintahan daerah. Optimalisasi penerimaan pajak daerah dilakukan dengan mengatur kembali batasan objek pajak restoran serta menyesuaikan beberapa ketentuan lainnya.

Perubahan meliputi:

Pasal 9 ayat (4) diubah untuk mengatur batasan objek pajak restoran, di mana pelayanan restoran dengan nilai penjualan sampai dengan Rp. 300.000,00 per bulan tidak termasuk objek pajak.
Pasal 15 ayat (3) huruf g diubah terkait objek pajak hiburan, khususnya permainan bilyar dan bowling.
Pasal 23 ayat (5) dan (6) diubah terkait dasar pengenaan Pajak Reklame, dengan formula perhitungan Nilai Sewa Reklame yang mempertimbangkan Nilai Jual Objek Pajak Reklame dan Nilai Strategis Penempatan Reklame. Ketentuan lebih lanjut mengenai perhitungan ini akan diatur dengan Peraturan Bupati.
Pasal 24 diubah terkait tarif Pajak Reklame, menetapkan tarif 15% untuk reklame produk rokok dan 10% untuk reklame di luar produk rokok.

Perubahan ini diharapkan dapat meningkatkan penerimaan daerah dari sektor pajak daerah, sehingga mendukung pembiayaan kebutuhan pengeluaran daerah yang semakin meningkat.

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REGIONAL GAZETTE OF SAMBAS REGENCY
NUMBER 2 YEAR 2013

REGIONAL REGULATION OF SAMBAS REGENCY
NUMBER 2 YEAR 2013
CONCERNING
AMENDMENT TO REGIONAL REGULATION
NUMBER 8 YEAR 2010 REGARDING REGIONAL TAXES

BY THE GRACE OF GOD ALMIGHTY

THE REGENT OF SAMBAS,

\n\n \n \n

Considering:

that efforts to increase the potential of regional taxes as an important regional revenue to finance the implementation of regional government need to be continuously optimized;
that to support the optimization of regional tax revenue, it is deemed necessary to re-regulate the limitations of restaurant tax objects and adjust several provisions in Regional Regulation Number 8 of 2010 concerning Regional Taxes;
that based on the considerations as referred to in letters a and b, it is necessary to stipulate a Regional Regulation concerning Amendments to Regional Regulation of Sambas Regency Number 8 of 2010

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