A force that is coerctually based on the Act, by not getting the rewards directly and is used for the purposes of the Regions for the great extent of the prosperity of the people.

8. A body is a group of people and/or capital that is a unit, whether doing business or not doing business that includes a limited liability company, a commander-in-law, another company, a state-owned enterprise (BUMN), or a business entity. Section (BUMD) with name and in any form, firm, conglomerate, cooperative, pension fund, fellowship, association, foundation, mass organization, political social organization, or other organization, institution and other body form including contract collective investment and fixed enterprise form.

9. Hotel tax is a tax on the service provided by the hotel.

10. The hotel is an inn/retreat services provider including other related services, which includes motels, losmen, tourism shacks, tourism guesthouse, pesanggrahan, lodging houses and the like, as well as the house of kos. with a room number of more than 10 (ten).

11. The Restaurant Tax is a tax on the service provided by the restaurant. 12. The restaurant is a food and/or drink provider facility with

paid for, which includes a meal, cafeteria, canteen, bar, bar, and the like includes a boga or catering service.

13. Entertainment tax is a tax on the hosting of entertainment. 14. Entertainment is all kinds of spectacle, performances, games, and/or

crowds enjoyed with paid collectors. 15. Reklame tax is a tax on the hosting of the recrers. 16. Reclame is an object, tool, deed or medium of form and a complexion

His body is designed for commercial purposes introducing, advocating, promoting, or to attracting general attention to goods, services, persons or bodies can be seen, read, heard, perceived, and/or enjoyed by the general.

17. The Road Information Tax is a tax on the use of electric power, both self-generated and obtained from other sources.

18. Mineral taxes are not metals and Batuan is a tax on mineral extraction activities instead of metals and rocks, either from natural sources within and/or the surface of the Earth to be utilized.

19. Minerals Not Metal and Batuan are minerals instead of metals and rocks as referred to in the laws of the mineral and coal.

20. Parking Tax is a tax on the hosting of parking outside the street body, whether provided with regard to the subject matter or provided as an undertaking, including the provision of a motor vehicle maintenance site.

21. Parking is a state of not moving a non-temporary vehicle.

22. Land Water Tax is a tax on take and/or the utilization of groundwater.

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23. Groundwater is water that is present in a layer of soil or rock beneath the surface of the ground.

24. The Walet Bird's Nest Tax is a tax on the activities of the taking and/or the company's nest of wallets nests.

25. The Walet is an animal that includes the collocalia, collocalia fuchliap haga, collocalia maxina, collocalia esculanta, and collocalia linchi.

26. The Earth Tax and the Building and Urban Building are taxes on the earth and/or buildings owned, controlled, and/or used by private or body persons, except for the area used for plantation business activities, forestry, and/or building. mining.

27. Earth is the surface of the earth covering the land and inland waters as well as the sea of Bulungan Regency.

28. A building is a construction of an engineering that is either planted or attached to the ground and/or inland waters and/or the sea.

29. The NJOP is a flat-flat price obtained from a reasonable sale transaction, and when there is no purchase transaction, the NJOP is determined by comparison of the price of the object. other similar type, or new acquisition value, or NJOP replacement.

30. Import rights to the Land and Building are tax on the acquisition of land and/or building rights.

31. Entitlement to the Land and/or Buildings is an act or legal event resulting in by him the rights to the land and/or building by a person or body.

32. The rights to the Land and/or Buildings are the rights to the land, including the right of management, as well as the buildings on it, as referred to in laws in the fields of land and building.

33. A Tax Subject is a person or body that can be charged with Taxes. 34. A taxpayer is a private person or an Agency, including a taxpayer,

a tax cutter, and tax collector, which has the right and tax liability in accordance with the provisions of the local taxation laws.

35. A Tax Period is a term of 1 (1) calendar month or another term that is governed by the Ordinance of the longest 3 (three) calendar month, which is the basis for the Tax Wajib to calculate, lease, and report on a debt owed.

36. Tax Year is a term of length 1 (one) calendar year, except when Wajib Tax uses a book year not equal to the calendar year.

37. A debt tax is a tax payable at a time, in the Tax Age, in the Year of Tax, or in the Tax Year Part in accordance with the provisions of the local taxation laws.

38. A vote is a series of activities ranging from the set of object data and tax subjects, determining the amount of tax owed up to the tax or levy billing activities to the Tax Wajib as well as the supervision of its storage.

39. The Regional Tax Notices Letter, which is further abbreviated to SPTPD, is a letter by which the Tax Wajib is used to report the calculations and/or tax payments, tax objects and/or not tax objects, and/or possessions and liabilities accordingly. the area's tax law provisions.

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40. The Tax Object Notices Letter, further abbreviated to SPOP, is a letter used by Wajib Tax to report the subject data and the Earth Tax object and the Urban and Urban Buildings in accordance with the provisions of the laws County tax.

41. The Regional Tax Deposit letter, which is next abbreviated as SSPD, is the proof of payment or tax deposit that has been performed using the form or has been done in other ways to the area ' s coffers through the place of payment designated by the Bupati.

42. The Regional Tax Decree, further abbreviated to SKPD, is a tax decree that determines the magnitude of the owed tax rate.

43. The Owed Tax Notice, further abbreviated to the SPPT, is a letter used to inform the magnitude of the Earth Tax and the Perdesaan and Urban Buildings owed to Wajib Tax.

44. Underpaid State Tax Letter, which is subsequently abbreviated as SKPDKB, is a tax decree that specifies the magnitude of the tax rate, the amount of tax credits, ea is Bulungan Regency. 2. Local Government is the holding of affairs

government by local government and Regional People's Representative Council according to asas autonomy and master duties with the principle of autonomy within the vastness of the interior The system and the principle of the State of the Republic of Indonesia as referred to in the Basic Law of the Republic of Indonesia in 1945.

3. The Regional Government is the Regent and the area's device as the organizer of the Regional Government.

4. The Regional People's Representative Council (DPRD) is the Regional People's Representative Council of Bulungan Regency as an organizer of the Regional Government.

5. Bupati is the regent of Bulungan. 6. An officer is an employee who is given a specific assignment in the tax field

the area in accordance with the laws. 7. The Regional Tax, which is next called Tax, is the contributionThe Entertainment Tax Subject is a private person or Agency enjoying

Entertainment. (2) The Entertainment Tax is a private person or Agency that

organizes Entertainment.

Article 15 (1) The Entertainment Tax Imposition is the amount of money received or

that is supposed to be received by the entertainment organizer. (2) The amount of money that should be accepted as referred to in the paragraph

(1) includes the price cut and the free ticket provided to the entertainment service recipient.

Article 16 (1) The Entertainment Tax Tarif is set at 35% (three Twenty-five percent. (2) Special to the theme, discotics, karaoke, nightclubs, games

dexterity, massage parlour, and steam bath or spa, the Entertainment Tax rate is set at 75% (seventy-five percent).

(3) Special Entertainment of folk or traditional arts, pageantry, and beauty contests are imposed on the Entertainment Tax rate set by 10% (ten percent).

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Section 17 (1) the debted Entertainment Tax principal is calculated by the way

multiplies the rate as referred to in Section 16 with the basis of the tax imposition as referred to in Section 15.

(2) The Entertainment Tax Debt levied in the Regional Area of Entertainment was held.

Fourth Section Tax Reklame

Article 18 (1) Under the name Tax Reklame is tax collector over any

hosting. (2) The Reclame Tax Object is all hosting Reklame. (3) The Tax Object as referred to in paragraph (2) includes:

a. Billboards/billboards/videotron/megatron and the like; b. Reclame cloth; c. Attach attached, sticker; d. A flyer's reclame; e. The walking recrers, including on the vehicle; f. Air recrers; g. Buoyating recrers; h. Voice recluse; i. A movie or a slide; and a j. A demonstration.

(4) Not included as the Reclame Tax object is: a. Staging through internet, television, radio, daily warta,

weekly warta, monthly warta, and the like; b. label/brand the product attached to the traded goods,

that serves to differentiate from other similar products; c. business name or profession installed attached to buildings

place of business or profession is held in accordance with the provisions governing the business name or the profession; and

d. The government or local government.

Article 19 (1) Reklame Tax Subject is a private person or Agency using

Reklame. (2) The taxpayer is a private person or a Agency that

organizes Reklame. (3) In terms of the Reclame being held in person directly by the person

personal or Agency, the Relame Tax is a person or the Agency.

(4) In the event of Reklame is organized through a third party, that third party

Article 20 (1) The Basis Of The Reklame Tax Charge Is The Rental Value Of The Reclame.

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(2) In terms of Reclame is hosted by a third party, the Value of Rent-as referred to in paragraph (1) is set to be based on the value of the Reklame contract.

(3) In the event of the self-hosted Reklame, the Value of Rent is as a result of the term of the Reclame. referred to the paragraph (1) calculated by regard to the type factor, the material used, the location of the placement, time, term of the staging, number, and size of the Reklame media.

(4) In terms of the Value of the Rent as referred to in the paragraph (2) unknown and/or considered unnatural, the Value of Lame Rent is set with using the factors referred to in verse (3).

(5) The way the calculation of the Rental Lease Value as referred to in paragraph (3) is specified as follows:

NSR = NSL x Size/Unit Media Reklame x Term x Price Unit.

NSR = The Value Of The Rent.

NSL = Value Region + Point Value + Value + Width Value + Altitude Value + Height Value.

NSL = Strategic Value Location.

(6) The calculation of the Value of the Lease Lease as referred to in paragraph (5) is specified with the Rule of Count.

Article 21 The Relame Tax Rate is set at 25% (twenty-five percent).

Section 22 (1) The subject of a debt Reklame Tax is calculated by the way

multiplying the rate as referred to in Article 21 with the basis of the tax imposition as referred to in Article 20 of the paragraph (6).

(2) The debt Reklame tax is levied in the Regional Territory where the Reklame is held.

Fifth Quarter of the Road Information Tax

Article 23 (1) With the name of Tax Repayment of the Road Tax collector the above use

electric power. (2) The Road Information Tax Object is the use of electric power, either which

generated itself or obtained from other sources. (3) The self-generated electricity as referred to in paragraph (2) includes

the entire power plant. (4) Excluded from the Road Information Tax object as referred to in

paragraph (2) is: a. the use of electrical power by government agencies and government

area; b. the use of electric power in places used by

embassies, consulates, and foreign representatives with reciprocity of reciprocity; c. use of self-generated electrical power with certain capacities

that does not require permission from the related technical agency.

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Section 24 (1) The Road Information Tax Subject is a person or Agency that can

use an electric power. (2) The Road Information Tax is a private person or Agency that

uses an electric power. (3) In terms of the electrical power provided by another source, Wajib Tax

The Road Implementation is an electric power provider.

Article 25 (1) The basis of the Road Information Tax is Jual Value of Power. (2) The value of the Electric Power Jual as referred to in paragraph (1) is specified:

a. In terms of the electrical power derived from other sources with payment, the Value of the Power of Power is the amount of load charge bills plus the cost of using the variable kWh/variable that is charged in an electrical account;

b. In terms of electricity generated by itself, the Value of the Power of Power is calculated based on the available capacity, the level of use of electricity, the term of the use of electricity, and the price of the unit of electricity in effect in the area of the area concerned.

Article 26 (1) The Road Information Tax Tarif is set at 10%

(ten percent). (2) The use of electrical power from other sources by

industry, petroleum and natural gas mining, Road Information Tax rates are set by 3% (three percent).

(3) The use of its own generated electric power, the Road Information Tax rate is set at 1.5% (one five percent comma).

Section 27 (1) The subject of the debt Repayment Tax is calculated by the way

multiplying the tariff as referred to in Article 26 under the basis of the tax imposition as referred to in Article 25 of the paragraph (1).

(2) The debt Repayment Tax is levied in the Regional Territory where the use of electricity power.

(3) The Road Infoes of hosting entertainment by levied

pay. (3) The entertainment as referred to in paragraph (2) is:

a. Movie spectacle; b. Pagelaran arts, music, dance, and/or fashion; c. beauty pageantry, bodybuilding, and the like; d. exhibition; e. discotic, karaoke, nightclubs, and the like; f. circus, acrobatics, and magic; g. Game billiards, golf, and boling; h. Horse racing, motor vehicle, and agility game; I. massage parlour, reflection, shower uap/spa, and fitness center (fitness center);

and j. sports match.

Article 14 (1) ted based on multiplicity between the common market price of the Walet Bird's Nest applicable in the area concerned by the volume of the Walet Bird.

Article 46 The Walet Bird Nest Tax Rate is set at 10% (ten percent).

Article 47 (1) The debt of the debted Walet Nest Tax is calculated by

how to multiply the tax rate as referred to in Section 46 under the basis of the tax imposition as referred to in Article 45.

(2) The Nest Bird's Nest tax is levied on the Regional Area where the pickup and/or the company's Nest Bird Walet.

The Tentth Section of the Earth Taxes and Urban and Urban Buildings

Article 48 (1) With the name Tax Earth and Urban and Urban Buildings

tax levied upon any possession, control and/or utilization of the earth and/or building.

(2) The Earth Tax Object and the Building and Urban Building are the earth and/or buildings owned, controlled, and/or utilized by a person or entity, except for the region. used for plantation, forestry, and mining activities.

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(3) Includes in the sense the building is: a. The path of the environment is located within a complex of buildings such as the

hotel, factory, and its emplacement which is a unit with the complex of the building;

b. toll road; c. swimming pool; d. Fancy fence; e. Sports place; f. The shipyard, the dock; g. Fancy park; h. oil refineries/refineries, water and gas, oil pipelines; and i. The tower.

(4) The tax object not charged with the Earth Taxes and Rural and Urban Buildings is the tax object which is: a. used by governments and regions for hosting

governance; b. used solely to serve common interests in the fields

worship, social, health, education and national culture, which is not intended to benefit;

c. used for graves, purbakala relics, or a kind with that;

d. is a protected forest, a forest of natural asylum, a tourist forest, a national park, a grazing land ruled by a village, and an unburdened state land of a right;

e. used by diplomatic representatives, consulates based on the principle of reciprocity of reciprocity; and

f. Used by a body or representative of an international institution determined by the finance minister.

(5) The magnitude of the sale of the tax object is not specified by Rp.15,000.00 (fifteen million rupiah) for each of the Tax Mandatory Service.

Article 49 (1) The subject of the Earth Tax and Building and Urban Buildings are persons

personally or bodies in real possession of the earth and/or obtaining benefits of the earth, and/or having, master, and/or acquire benefit of the building.

(2) The Earth Tax Wajib and the Buildings Building and Urban is a person or body that is in real possession of a right to the earth and/or benefits the earth, and/or owns, controls, and/or benefits of building.

Article 50 (1) The charge of the Tax Service The Earth and the Urban and Urban Building are

NJOP. (2) The value of NJOP as referred to in paragraph (1) is specified every 3

(three) years, except for certain taxable objects may be specified each year in accordance with the development of its territory.

(3) The magnitude of the NJOP magnitude is as referred to the paragraph (2) is specified with the Decree Decision.

Article 51

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The Earth Tax Tarif and the Perdesaan and Urban Buildings are set by 0.3% (zero comma three percent).

Section 52 (1) The subject of the Earth Tax and Urban and Urban Buildings

in debt is calculated by multiplying the rate as referred to in Section 51 with the basis of the tax imposition as referred to in Article 50 after minus the Value of Jual The Tax Object Not Impacted Taxes as referred to in Article 48 of the paragraph (5).

(2) The Earth Tax and Debt Taxes and Urban Buildings are levied in the Regional Territory.

Article 53 (1) the tax year is the term 1 (one) calendar year. (2) The time when determining the owed tax is according to the state of the object

tax on January 1.

Article 54 (1) The dateness is done using SPOP. (2) The SPOP as referred to in paragraph (1) must be filled with clear,

true, and complete and signed and delivered to the Regent, at least 30 (thirty) business days after the date of the receipt of the SPOP by the tax subject.

Section 55 (1) Based on SPOP, Bupati publishes SPPT. (2) The Regent may issue SKPD in matters as follows:

a. The SPOP as referred to in Section 54 of the paragraph (2) is not delivered and once Wajib Tax is reprimanded in writing by the Regent as specified in the Letter of Teguran;

b. based on the results of the examination or other information turns out that the amount of tax owed is greater than the amount of tax calculated based on the SPOP delivered by the taxpayer.

Section of the Eleventh Customs Rights and Buildings

Article 56 (1) Under the name of the Customs Tax of the Rights of the Land and Buildings is levied

the tax upon any acquisition of the land and/or building. (2) The Rights Tax Object of the Right to Land and Building is the acquisition

the rights to the land and/or the building. (3) The acquisition of the Right to the Land and/or Building as referred to in

paragraph (2) includes: a. Transfer of rights due to:

1) sell the purchase; 2) exchange; 3) grant; 4) grant will; 5) inheritance; 5) an income in a company or other legal entity;

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7) the separation of rights resulting in the transition; 8) the appointment of a buyer at auction; 9) the execution of a judge's ruling that has the power of a fixed legal force; 10) the incorporation of the effort; 11) of the undertaking; or 13) the prize.

b. The granting of new rights is due to: 1) the continuation of the waiver of rights; or 2) beyond the release of rights.

(4) The right of the land as referred to in verse (1) is: a. Property rights; b. The rights to the business; c. the rights to the building; d. Right wear; e. Right belongs to the unit of the house of flats; and f. management rights.

(5) The tax objects that are not subject to the Rights of Land and Building entitlements are the taxable objects obtained: a. diplomatic representation and consulates based on the lead of lead treatment

back; b. country for governance and/or for implementation

development in general interest; c. body or representative of the international agency specified with

the finance minister ' s rules with the condition not to run attempt or perform other activities beyond the function and task of the organization or representative of the organization;

d. personal or body persons due to the conversion of rights or because of other legal actions in the absence of a name change;

e. private or body because of the waqf; and f. a person or person used for the benefit of worship.

Article 57 (1) The Subject Tax Subject of Rights to Land and Buildings it have been subjected to State Reception Not Taxes (PNBP).

Article 44 (1) The Nest Tax Subject of Walet Bird is a person or

The Agency that performs the retrieval and/or is working on the Walet Bird Nest.

(2) The Walet Bird ' s Nest Tax is a private person or Agency. doing take and/or working on the Walet Bird's Nest.

Article 45 (1) The basis of the Walet Bird's Tax Imposition is the Nest's Jual Value

Walet Bird. (2) The value of the Walet's Nest Of The Bird's Nest as referred to in verse (1)

is calculaation Tax; E. The Minerals Tax Is Not Metal And Batuan; f. Parking Tax; g. The Nest of Walet Bird Tax; and h. Import Duties of the Land and Buildings.

(5) The Tax Concurrent that meets the taxation obligations under the designation of the Count as referred to in paragraph (3) letter a and letter b, paid by using SKPD or other documents that Be included.

(6) Other Documents described as referred to in paragraph (5) are karcis and receipt of the calculation.

(7) The Tax Mandatory Service that meets the taxation obligations under the designation of the paragraph is referred to in the paragraph (3) letter c, paid by using SPPT or SKPD.

(8) The Tax Wajib that meets its own taxation obligations as referred to in paragraph (4) is paid by using SPTPD, SKPDKB, and/or SKPDKBT.

(9) The BPHTB Tax Mandatory Service is required to fill the SSPD. (10) The SSPD document as referred to in paragraph (9) serves as

SPTPD.

Section 67 (1) Within 5 (five) years after the expiration of the tax, the Bupati

can publish: a. SKPDKB in terms of:

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1) if based on the results of any other examination or description, the owed tax is not or underpaid;

2) if the SPTPD is not delivered to the Regents within 15 (fifteen) days and after being reprimanded in writing no delivered in time as specified in a reprimand letter;

3) if the obligation to fill the SPTPD is not met, the owed tax is counted as a term.

b. SKPDKBT if found new data and/or data that were previously undisclosed which led to the addition of a debt amount of debt.

c. SKPDN if the amount of tax debt is as large as the amount of tax credits or undebted tax credits and no tax credits.

(2) The amount of tax shortfall in SKPDKB as referred to paragraph (1) the letter a figure 1) and The number 2) is charged with administrative sanction of a flower of 2% (two percent) a month calculated from the tax that is less or overdue for the longest period of 24 (twenty-four) months calculated from the time of the tax rate.

(3) Amount of tax shortfall in SKPDKBT as it is referred to in paragraph (1) letter b An administrative sanction is charged with an increase of 100% (one hundred percent) of the amount of such tax deprivation.

(4) The rise as referred to in paragraph (3) is not imposed if the Tax Wajib reports itself before the action is done examination.

(5) The amount of taxes owed in SKPDKB as referred to in paragraph (1) the letter a number 3) is subject to administrative sanction of a 25% increase (twenty-five percent) of the tax staple plus administrative sanction flowers of 2% (two percent) a month are calculated from less or late taxes Paid for at least 24 months (twenty-four) months are calculated from the time when the tax repaid.

Section 68 (1) The terms of the SKPD issuer manner or other relevant documents, SPTPD,