[{"_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","fecfb7fd-c5a8-4914-a07d-ec03933ae7f5","regulationData",{"_36":33,"_37":38,"_113":114,"_115":116},"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":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 Mojokerto Nomor 1 Tahun 2018 tentang PERUBAHAN KEEMPAT ATAS PERATURAN DAERAH NOMOR 1 TAHUN 2011 TENTANG PAJAK DAERAH","short_title","Peraturan Daerah (PERDA) Kabupaten Mojokerto Nomor 1 Tahun 2018","number","1","year","2018","published_date","2018-01-19","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 Mojokerto","place_of_enactment","Mojokerto","theme","PERUBAHAN KEEMPAT ATAS PERATURAN DAERAH NOMOR 1 TAHUN 2011 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
2018
Peraturan Daerah (PERDA) NO. 1, LD NOMOR 1
Peraturan Daerah (PERDA) TENTANG PERUBAHAN KEEMPAT ATAS PERATURAN DAERAH NOMOR 1 TAHUN 2011 TENTANG PAJAK DAERAH
ABSTRAK:	\n \n BAHWA UNTUK EFEKTIFITAS PEMUNGUTAN PAJAK DAERAH, PERLU MENAMBAHKAN JENIS SANKSI ADMINISTRATIF TERHADAP WAJIB PAJAK SEBAGAIMANA DIATUR DALAM PASAL 238 UU NOMOR 23 TAHUN 2014 \n PASAL 18 AYAT (6) UUD TAHUN 1945\r\nUU 12/1950\r\nUU 8/1981\r\nUU 19/1997\r\nUU 28/2009\r\n \n PERATURAN INI MENGATUR TENTANG PERUBAHAN KETENTUAN TARIF PAJAK DAERAH \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 19 Januari 2018. \n PERDA 1/2011 \n \n

","regulatory_relationship","Peraturan ini mengubah:\n\n1. Peraturan Daerah Kabupaten Mojokerto Nomor 1 Tahun 2011 tentang Pajak Daerah sebagaimana telah diubah beberapa kali, terakhir dengan Peraturan Daerah Kabupaten Mojokerto Nomor 4 Tahun 2016.","scope_and_parties","policy_content","

Peraturan Daerah ini mengubah beberapa ketentuan dalam Peraturan Daerah Nomor 1 Tahun 2011 tentang Pajak Daerah. Perubahan tersebut meliputi penyesuaian nomenklatur perangkat daerah yang membidangi pajak daerah, penambahan jenis sanksi administratif terhadap wajib pajak, perubahan tarif pajak hiburan, perubahan dasar pengenaan pajak mineral bukan logam dan batuan serta air tanah, penyesuaian besaran pokok Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2), dan penambahan ketentuan terkait pemungutan dan pembayaran pajak.

\n\n

Latar Belakang dan Tujuan: Perubahan ini dilakukan untuk melaksanakan Peraturan Pemerintah Nomor 18 Tahun 2016 tentang Perangkat Daerah dan Keputusan Menteri Dalam Negeri Republik Indonesia Nomor 188.34-8780 Tahun 2016 tentang Pembatalan Beberapa Ketentuan Peraturan Daerah Kabupaten Mojokerto Nomor 1 Tahun 2011 tentang Pajak Daerah. Selain itu, perubahan ini juga bertujuan untuk meningkatkan efektivitas pemungutan pajak daerah.

\n\n

Ketentuan Substansial:

Perubahan Nomenklatur: Menyesuaikan nomenklatur perangkat daerah yang membidangi pajak daerah.
Sanksi Administratif: Menambahkan jenis sanksi administratif terhadap wajib pajak.
Tarif Pajak Hiburan: Mengubah tarif pajak hiburan untuk beberapa jenis hiburan.
Dasar Pengenaan Pajak: Mengubah dasar pengenaan pajak mineral bukan logam dan batuan serta air tanah.
PBB-P2: Menyesuaikan besaran pokok Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2).
Pemungutan dan Pembayaran Pajak: Menambahkan ketentuan terkait pemungutan dan pembayaran pajak.

\n\n

Peraturan ini juga mengatur mengenai delegasi wewenang Bupati kepada Kepala Badan Pendapatan Daerah terkait persetujuan angsuran atau penundaan pembayaran pajak, pemberian keputusan atas keberatan, pembetulan surat ketetapan pajak, pemberian keputusan atas pengembalian kelebihan pembayaran pajak.

","transitional_provisions","(-)","sanctions","1. Wajib Pajak yang tidak memenuhi ketentuan Pasal 86 ayat (2), Pasal 86 ayat (5a), Pasal 90 ayat (2) dikenakan sanksi administratif berupa teguran lisan, teguran tertulis, penghentian sementara kegiatan, atau penghentian tetap kegiatan.\n2. Wajib pajak yang telah mendapat sanksi administrasi berupa penghentian tetap kegiatan dan tetap tidak melaksanakan kewajiban perpajakan dipidana kurungan selama 3 bulan atau pidana denda paling banyak Rp. 50.000.000,00.","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

REGENT OF MOJOKERTO
PROVINCE OF EAST JAVA

REGIONAL REGULATION OF MOJOKERTO REGENCY
NUMBER 1 OF 2018
CONCERNING
FOURTH AMENDMENT TO REGIONAL REGULATION NUMBER 1
OF 2011 CONCERNING REGIONAL TAXES

BY THE GRACE OF GOD ALMIGHTY

REGENT OF MOJOKERTO,

\n\n \n \n

Considering:

that to implement Government Regulation Number 18 of 2016 concerning Regional Apparatus, it is necessary to adjust the nomenclature of regional apparatuses that handle regional taxes;
that to implement Decree of the Minister of Home Affairs of the Republic of Indonesia Number 188.34-8780 of 2016 concerning the Revocation of Several Provisions of Regional Regulation of Mojokerto Regency Number 1 of 2011 concerning Regional Taxes, the Regional Regulation Number 1 of 2011 concerning Regional Taxes as amended lastly by Regional Regulation Number 4 of 2016 needs to be amended;
that for the effectiveness of regional tax

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