[{"_1":2,"_126":-5,"_127":-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","f83b840e-72f2-4c6e-8846-d14681118d87","regulationData",{"_36":33,"_37":38,"_122":123,"_124":125},"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":82,"_89":90,"_91":92,"_99":100,"_101":102,"_103":104,"_105":106,"_111":112,"_113":114,"_115":116,"_117":118,"_119":-5,"_120":121},"title","Peraturan Pemerintah (PP) Nomor 19 Tahun 1997 tentang Pajak Daerah","short_title","Peraturan Pemerintah (PP) No. 19 Tahun 1997","number","19","year","1997","published_date","1997-07-04","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":51,"_54":55,"_56":57},"name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","25005e56-1478-479f-a566-310826679c75","type",{"_6":59,"_54":62,"_63":64},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[67],{"_6":68,"_54":69,"_56":-5},"76869513-577e-408d-8a25-e04dbb0c2245","Pajak & Retribusi Daerah","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","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


1997
Peraturan Pemerintah (PP) NO. 19, LN. 1997 No. 54, TLN No. 3691, LL Setkab : 20 HLM
Peraturan Pemerintah (PP) TENTANG Pajak Daerah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 04 Juli 1997. \n \n

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Peraturan Pemerintah ini bertujuan untuk mengatur lebih lanjut pelaksanaan Pajak Daerah sesuai dengan Undang-Undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah. Kebijakan ini mencakup berbagai jenis pajak daerah, termasuk Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, Pajak Hotel dan Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Pengambilan dan Pengolahan Bahan Galian Golongan C, serta Pajak Pemanfaatan Air Bawah Tanah dan Air Permukaan. Setiap jenis pajak memiliki objek, subjek, dasar pengenaan, dan tarif yang diatur secara spesifik. Peraturan ini juga menetapkan kewajiban pendaftaran dan pelaporan bagi wajib pajak, serta memberikan wewenang kepada Pemerintah Daerah untuk menetapkan peraturan pelaksanaan lebih lanjut melalui Peraturan Daerah.

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Peraturan Daerah tentang Pajak yang telah ada terkait dengan pajak daerah sebagaimana diatur dalam Peraturan Pemerintah ini masih tetap berlaku sebelum dilakukan penyesuaian terhadap Peraturan Pemerintah ini.
Peraturan Daerah sebagaimana dimaksud pada ayat (1) dinyatakan berlaku paling lama 3 (tiga) tahun sejak berlakunya Undang-Undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah.
Peraturan Daerah tentang pajak selain sebagaimana dimaksud pada ayat (1) dinyatakan tetap berlaku selama 1 (satu) tahun sejak berlakunya Undang-Undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah.

","sanctions","revokes",[],"revoked_by",[93],{"_94":95,"_96":97,"_36":98},"text","PP No. 65 Tahun 2001 tentang Pajak Daerah","link","https://peraturan.bpk.go.id/Details/53062/pp-no-65-tahun-2001","fe44f98b-0383-45c8-9223-35af827858e8","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[107],{"_94":108,"_96":109,"_36":110},"PP No. 64 Tahun 1998 tentang Perubahan Atas Peraturan Pemerintah Nomor 19 Tahun 1997 Tentang Pajak Daerah","https://peraturan.bpk.go.id/Details/55353/pp-no-64-tahun-1998","e90bc52c-3acf-4b94-bce0-f508b7f9cc2b","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

PRESIDENT OF THE REPUBLIC OF INDONESIA

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 19 OF 1997
CONCERNING
REGIONAL TAXES

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:	that as an implementation of Article 18 paragraph (3), Article 22, Article 25 paragraph (6) and Article 33 of Law Number 18 of 1997 concerning Regional Taxes and Regional Levies, it is deemed necessary to further regulate Regional Taxes in a Government Regulation;
In view of:	Article 5 paragraph (2) of the 1945 Constitution; Law Number 18 of 1997 concerning Regional Taxes and Regional Levies (State Gazette of 1997 Number 41, Supplement to State Gazette Number 3685);

DECIDES:

To stipulate:

GOVERNMENT REGULATION CONCERNING REGIONAL TAXES.

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