[{"_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","f17855c1-876a-4ad3-8d2f-712d7583a11c","regulationData",{"_36":33,"_37":38,"_113":114,"_115":116},"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":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) Kabupaten Bojonegoro Nomor 36 Tahun 2011 tentang Pajak Reklame di Kabupaten Bojonegoro","short_title","Peraturan Daerah (PERDA) Kabupaten Bojonegoro No. 36 Tahun 2011","number","36","year","2011","published_date","2011-08-24","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 Bojonegoro","place_of_enactment","Bojonegoro","theme","Pajak Reklame di Kabupaten Bojonegoro","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-reklame
2011
Peraturan Daerah (PERDA) NO. 36, BD Kab Bojonegoro Tahun 2011 Nomor 36
Peraturan Daerah (PERDA) TENTANG Pajak Reklame di Kabupaten Bojonegoro\r\n
ABSTRAK:	\n \n bahwa dengan berlakunya Undang-Undang Nomor 28 Tahun \r\n2009 tentang Pajak Daerah dan Retribusi Daerah yang ditindaklanjuti dengan Peraturan Daerah Nomor 15 Tahun \r\n2010 tentang Pajak Daerah, maka dalam pelaksanaannya perlu diatur tentang mekanisme perizinan dan tata cara perhitungan pajak reklame, perlu membentuk Peraturan Bupati \n UU No 12 Tahun 1950, UU No 17 Tahun 1997, UU No 10 Tahun 2004, UU No 32 Tahun 2004, UU No 33 Tahun 2004, UU No 28 Tahun 2009, UU No 19 Tahun 1997, PP No 79 Tahun 2005, PP No 38 Tahun 2007, Perpres No 1 Tahun 2007, Permendagri No 15 Tahun 2006, Permendagri No 16 Tahun 2006, Perda Kab. Bojonegoro No 7 Tahun 2008, Perda Kab. Bojonegoro No 15 Tahun 2010 \n pajak reklame yang memuat izin pemasangan reklame, jenis, lokasi dan bentuk, dasar pengenaan, tata cara perhitungan, besaran pengenaan berdasar nilai strategis lokasi, ketentuan pembayaran, jaminan biaya bongkar, pengawasan \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal . \n 16 \n \n

","regulatory_relationship","Peraturan ini tidak mencabut atau mengubah peraturan lain.","scope_and_parties","policy_content","

Peraturan Bupati Bojonegoro Nomor 36 Tahun 2011 tentang Pajak Reklame di Kabupaten Bojonegoro diterbitkan dengan latar belakang Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah serta Peraturan Daerah Nomor 15 Tahun 2010 tentang Pajak Daerah. Tujuan dari peraturan ini adalah untuk mengatur mekanisme perizinan dan tata cara perhitungan pajak reklame.

\n\n

Peraturan ini mengatur tentang izin pemasangan reklame, jenis reklame yang dikenakan pajak, lokasi dan bentuk reklame, dasar pengenaan pajak, tata cara perhitungan pajak, besaran pengenaan pajak berdasarkan nilai strategis lokasi reklame, ketentuan pembayaran, jaminan biaya bongkar, dan pengawasan.

\n\n

Beberapa ketentuan substansial dalam peraturan ini meliputi:

\n\n

Badan Perijinan bertanggung jawab terhadap proses pemberian izin pemasangan reklame berdasarkan pertimbangan Tim Teknis Perizinan Kabupaten Bojonegoro.
Jenis reklame yang wajib memperoleh izin dan dikenakan pajak meliputi reklame permanen (led/megatron, papan/billboard/bando, neon box, tinplat, kendaraan/rombong, baliho) dan reklame insidentil (spanduk, umbul-umbul, poster/stiker, selebaran, fragcain, balon udara, baliho, peragaan, suara).
Dasar pengenaan pajak adalah nilai sewa reklame, yang dihitung dengan menjumlahkan nilai strategis dan nilai jual obyek pajak reklame.
Setiap wajib pajak harus membayar pajak terutang berdasarkan SKPD dan menyetorkannya ke Kantor Kas Daerah melalui Bendahara Khusus Penerima (BKP) pada Dinas Pendapatan, Pengelolaan Keuangan dan Asset.

","transitional_provisions","IMB Reklame yang sudah ada dan belum sesuai dengan Peraturan Bupati ini masih tetap berlaku selama 2 (dua) tahun sejak Peraturan Bupati ini diundangkan.","sanctions","(-)","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

GOVERNMENT OF BOJONEGORO REGENCY
REGULATION OF THE REGENT OF BOJONEGORO
NUMBER 36 OF 2011
ABOUT
ADVERTISEMENT TAX IN BOJONEGORO REGENCY

BY THE GRACE OF GOD ALMIGHTY

THE REGENT OF BOJONEGORO,

Considering:

that with the enactment of Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution which is followed up with Regional Regulation Number 15 of 2010 concerning Regional Taxes, in its implementation it is necessary to regulate the licensing mechanism and procedures for calculating advertisement tax as regulated in CHAPTER V of the Regional Regulation concerning Regional Taxes, it needs to be further elaborated;
that based on the considerations as referred to in letter a above, it is necessary to form a Regent Regulation concerning Advertisement Tax in Bojonegoro Regency.

Remembering:

Law Number 12 of 1950 concerning the Establishment of Regency Regions within the Province of East Java (announced on August

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