Key Benefits:
MAYOR OF TASIKMALAYA CITY AREA ORDINANCE TASIKMALAYA
NUMBER 4 IN 2011 ABOUT
TAX AREA WITH THE GRACE OF GOD ALMIGHTY
MAYOR OF TASIKMALAYA, DRAW: a. that the Regional Tax is one of the revenue sources
an area that is important to finance the implementation of regional governments to improve service to the community and independence of the region and realize safe, orderly, orderly life, peace and justice;
b. that the Regional Tax policies are implemented based on the principles of democracy, alignment and fairness, role as well as society and accountability with regard to the potential of the area;
c. that with the promulgable Law Number 28 Year 2009 on Regional Taxes and Regional Retribution, then the Tasikmalaya City Regional Regulations governing the Regional Taxes are already unsuitable so that it needs to be reset;
d. that based on the consideration as referred to in the letter a, the letter b and the letter c, need to form the Regional Regulation on the Regional Tax;
Given: 1. Law Number 5 of the Year 1960 on the Basic Regulations of the Agrarian PoanPokok (State of the Republic of Indonesia 1960 No. 104, Additional Gazette of the Republic of Indonesia No. 2013);
2. Law No. 8 of the Year 1981 on the Law of Penal Events (State Sheet of Indonesia Year 1981 Number 76, Additional Gazette of the Republic of Indonesia Number 3209);
3. Law No. 6 of 1983 on General Terms and Taxation Methods (sheet of State of the Republic of Indonesia Year 1983 Number 49, Additional Gazette Republic of Indonesia Number 3262) as has been several times amended, last with Law Number 16 Year 2009 on Establishing Government Regulation Replacement Rule Number 5 Year 2008 on the Fourth Amendment to the Law No. 6 Year 1983 on General Terms and the Tata Way of Taxation Into Act (State Of The Republic Of Indonesia In 2009 Number 62, Additional Gazette Of The Republic Of Indonesia) Indonesia Number 4999);
4. Law No. 19 of 1997 on Taxes with Forcefully Letters (sheet Of State Of The Republic Of Indonesia In 1997 Number 42, Additional Gazette Republic Indonesia Number 368) as amended by Law No. 19 of 2000 About the Change of Law No. 19 of 1997 on Tax Charges with Forcibly Surat (sheet Of State Of The Republic Of Indonesia 2000 Number 129, Additional Gazette Republic Of Indonesia Number 3987);
1 http://bphn.go.id/
5. Law No. 28 of 1999 on the Organizing of Clean and Free State of Corruption, Colusions and Nepotism (sheet Of State Of The Republic Of Indonesia In 1999 Number 75, Additional Gazette Of The Republic Of Indonesia Number 3851);
6. Law Number 10 of 2001 on the Establishment of the City of Tasikmalaya (State Gazette of the Republic of Indonesia in 2001 Number 90, Additional Gazette of the Republic of Indonesia Number 4117);
7. Law No. 14 Year 2002 on Tax Courts (State Gazette Indonesia Year 2002 Number 27, Additional Gazette of the Republic of Indonesia No. 4189);
8. Law Number 17 Year 2003 on State Finance (Indonesian Republic of Indonesia Year 2003 Number 47, Additional Gazette of the Republic of Indonesia Number 4286);
9. Law No. 1 of 2004 on the State Treasury (Indonesian Republic Gazette 2004 No. 5, Additional Gazette of the Republic of Indonesia Number 4355);
10. Law Number 10 of the Year 2004 on the Establishment of the Legislation Invitation (sheet State of the Republic of Indonesia in 2004 No. 53, Additional Gazette of the Republic of Indonesia Number 4389);
11.Act No. 15 of the Year 2004 of the Law of Indonesia Management and Responsibilities Examination of the State (Indonesian Republic of Indonesia Year 2004 Number 66, Additional Gazette of the Republic of Indonesia Number 4400);
12.Act No. 32 of the Year 2004 of Local Government (State Of The Republic Of Indonesia Year 2004 Number 125, Additional Gazette) Republic of Indonesia Number 4437) as has been amended several times, last with the 2008 Invite-Invite Number 12 on the Second Amendment of the Law No. 32 of 2004 on the Government of the Republic of Indonesia of the Year (the Indonesian Republic of Indonesia) 2008 Number 59, Additional Gazette of the Republic of Indonesia No. 4844);
13.Act No. 33 of 2004 on the Financial Balance between Central Government and Regional Government (State Gazette Indonesia Year 2004 Number 126, Indonesia's Republic of Indonesia Number 4438);
14. Law No. 38 of 2004 on the Street (leaf of the Republic of Indonesia in 2004 No. 132, Additional Gazette of the Republic of Indonesia No. 4444);
15. Law No. 4 of 2009 on Mineral Mining and Coal (sheet of State of the Republic of Indonesia in 2009 No. 4, Additional Gazette of the Republic of Indonesia Number 4959);
16. Law Number 10 of the Year 2009 on Severity (Sheet State Of The Republic Of Indonesia 2009 Number 11, Addition Of State Sheet Republic Of Indonesia Number 4966);
17. Law No. 22 Year 2009 on Traffic and Road Transport (State Of The Republic Of Indonesia 2009 Number 96, Additional Gazette Republic Of Indonesia Number 5025);
2 http://bphn.go.id/
18. Law No. 27 of 2009 on the People's Consultative Assembly, the People's Representative Council, the Regional Representative Council and the Regional People's Representative Council (State of the Republic of Indonesia 2009 Number 123, the Republic of the Republic of Indonesia) Indonesia No. 5043);
19. Law No. 28 Year 2009 on Regional Taxes and Retribution Of The Area (sheet Of State Of The Republic Of Indonesia In 2009 Number 130, Additional Gazette Of The Republic Of Indonesia Number 5049);
20. Government Regulation No. 27 of 1983 on the Implementation Of The Law Of The Law Of The Criminal Event (sheet Of State Of The Republic Of Indonesia In 1983 Number 36, Additional Sheet Of State Republic Indonesia Number 3258) as amended by Regulation Government Number 58 Year 2010 on Changes to Government Regulation No. 27 Year 1983 on Implementation Of The Law Of The Law Of The Criminal Event (sheet Of State Of The Republic Of Indonesia In 2010 Number 90, Additional Sheet Of State Of The Republic Of Indonesia) Number 5145);
21. Government Regulation No. 24 of 1997 on the Land Registry (State Sheet of the Republic of Indonesia in 1997 No. 59, Additional Gazette of the Republic of Indonesia Number 3696);
22. Government Regulation Number 135 Year 2000 on Tata Cara Foreclosure In Order To Billing Taxes with Forced Letters (sheet State of the Republic of Indonesia Year 2000 Number 247);
23. Government Regulation No. 58 of 2005 on the Financial Management Of The Area (sheet Of State Of The Republic Of Indonesia In 2005 Number 140, Additional Gazette Of The Republic Of Indonesia Number 4578);
24. Government Regulation No. 79 of 2005 on Coaching And Supervision of Governing Local Government (sheet Of State Of The Republic Of Indonesia In 2005 Number 165, Additional Gazette Of The Republic Of Indonesia Number 4593);
25.Regulation Government Number 34 Of 2006 On The Street (sheet Of State Of The Republic Of Indonesia In 2006 Number 86, Additional Gazette Of The Republic Of Indonesia Number 4655);
26. Government Regulation No. 38 of 2007 on the Division of Government Affairs between Government, Provincial Government and Regional Governments/Kota (sheet of State of the Republic of Indonesia in 2007) No. 82, additional state sheet Republic of Indonesia No. 4737);
27. Government Regulation No. 41 of 2007 on the Organization of Regional Devices (State Sheet of Indonesia Year 2007 Number 89, Additional Gazette of the Republic of Indonesia Number 4741);
28. Government Regulation No. 19 of 2010 on the Order of the Implementation of the Task and Authority as well as the Financial Occupation of the Governor as the Vice Government in the Province Region (State Sheet of the Republic of Indonesia 2010 No. 25, Additional Sheet of State Republic of Indonesia No. 5107), as amended by Government Regulation No. 23 of 2011 on the Change of Government Regulation No. 19 of 2010 on the Order of the Implementation of the Task and Authority as well as
3 http://bphn.go.id/
The Financial Occupation of the Governor as the Deputy Government in the Province Region (State Gazette of Indonesia in 2011 No. 44, Additional Gazette of the Republic of Indonesia Number 5209);
29. Government Regulation No. 22 of 2010 on the Mining Area (State Sheet of Indonesia Year 2010 Number 28, Additional Gazette of the Republic of Indonesia Number 5110);
30. Government Regulation No. 23 of 2010 on the Implementation Of The Activities Of The Mineral And Coal Mining Efforts (sheet Of State Of The Republic Of Indonesia In 2010 Number 29, Additional Sheet Of The Republic Of Indonesia Indonesia Number 5111);
31. Government Regulation No. 69 of the Year 2010 on the Order of the Giving and Utilization Of Area Tax Incentives and Levy Area (sheet Of State Of The Republic Of Indonesia In 2010 Number 119, Additional Sheet Of The Republic Of Indonesia Number 5161);
32. Government Regulation No. 91 of 2010 on the Type of Regional Tax Collected By The Designation Of The Head Of The Area Or Paid By The Taxpayer (state Sheet Of The Republic Of Indonesia In 2010 Number 153, Additional Gazette Of The Republic Of The Republic Of Indonesia) Indonesia No. 5179);
33. Ministry of the Interior Ministry Number 13 of 2006 on the Regional Financial Management Guidelines as amended, last with the Regulation of the Minister of the Interior Number 21 of 2011 on the Second Amendment to the Minister's Ordinance in the Second Amendment to the State of the Interior. Country Number 13 Year 2006 on Local Financial Management Guidelines;
34. Regulation of the Minister of Finance Number 148 /PMK.07/ 2010 on the Agency or Representative of the International Instituting Agency of the Earth and Buildings of Perdesaan and Urban Affairs (State News of the Republic of Indonesia 2010 Number 415);
35. 2005 Number 6 In The City Of Civil Service (PPNS) Of The Civil Servlet (PPNS) (sheet Of The City Of Tasikmalaya In 2005 Number 56);
36. Regulation Of The City Of Tasikmalaya City Number 9 Year 2006 On Regional Financial Management (sheet Area Of The City Of Tasikmalaya Year 2006 Number 70);
37. Regulation of the City of Tasikmalaya City Number 3 of 2008 on Government Affairs which became the Government of the Government of Tasikmalaya (leaf section of the city of Tasikmalaya in 2008 Number 83);
38. "Tasikmalaya Town Area Number 8 Year 2008" on the Establishment of the Organization of Regional Devices (Lend of the City of Tasikmalaya Year 2008 Number 92) as amended by the Regional Regulation No. 6 of 2010 on the High Change. "Tasikmalaya Town Area Number 8 Tahun 2008" on the Establishment of the Organization of Regional Devices (Lend of the city of Tasikmalaya Year 2010 Number 119);
4 http://bphn.go.id/
With The Joint Agreement
THE PEOPLE REPRESENTATIVE COUNCIL OF THE TASIKMALAYA CITY AREA
AND
MAYOR OF TASIKMALAYA
DECIDED:
SET: THE REGIONAL REGULATIONS ON REGIONAL TAXES.
CHAPTER I OF THE GENERAL PROVISION
Article 1
In this Area Regulation which is intended with: 1. The next Central Government called the Government is
President of the Republic of Indonesia who holds the power of state government The Republic of Indonesia, as referred to in the Basic Law of the Republic of Indonesia in 1945.
2. The area is the city of Tasikmalaya. 3. The Local Government is the Mayor and the area device as
the element of the organizer of the local government. 4. The mayor is the Mayor of Tasikmalaya. 5. The Regional People's Representative Council (DPRD) is the Regional People's Representative Council of the City of Tasikmalaya. 6. The Regional Device Organization (OPD) is the Tasikmalaya City Regional Device Organization (Tasikmalaya) which is taxing the taxation.
7. The head of the Regional Device Organization, which is later abbreviated as Head of the OPD, is the Head of Organization of the City of Tasikmalaya City, which is taxing the taxation.
8. Appointed officials are officials appointed by the Mayor to exercise certain duties in the field of taxation in accordance with the provisions of the laws.
9. 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, institutions and other forms of body including contract collective investment and a fixed form of effort.
10. The next tax is the mandatory contribution to an area owed by a private person or a force that is forced under the Law, by not getting the rewards directly and used for the purposes of the law. region for the great extent of the prosperity of the people.
5 http://bphn.go.id/
11. Hotel Tax is a tax on the service provided by the Hotel. 12. The hotel is an inn/retreat services provider facility
including other related services with paid fees, which includes also motels, losmen, tourism shacks, tourism guesthouse, pesanggrahan, lodging houses and the like and house kos with a room count of more than 10 (ten).
13. The Restaurant Tax is a tax on the service provided by the Restaurant.
14. A restaurant is a food and/or drink-provider facility, which includes diners, cafeas, canteens, stalls, bars and the like includes boga/catering services.
15. Entertainment tax is tax on the hosting of Entertainment. 16. Entertainment is all kinds of spectacle, performances, games
and/or crowds enjoyed with paid collectors. 17. Reklame tax is a tax on the hosting of Reklame. 18. A reclamation is an object, tool, deed or medium of form and
its body is designed for commercial purposes introducing, advocating, promoting or to attracting general attention to goods, services, persons or bodies, which can be viewed, read, heard, perceived and/or enjoyed by the general.
19. The Road Information Tax is a tax on the use of electric power, both self-generated and obtained from other sources.
20. 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.
21. Minerals Not Metal and Batuan are minerals instead of metals and rocks as referred to in the regulation of invitations in minerals and coal.
22. 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.
23. Parking is a state of not moving a non-temporary vehicle.
24. The Walet Bird's Nest Tax is a tax on the activities of the retrieval and/or the coatings of the Walet Bird's nest.
25. The Walet is a species that includes the collocaliasurname, which is collocalia fuchliap haga, collocalia maxina, collocalia esculanta and collocalia linchi.
26. Earth taxes and Urban Buildings are taxes on the earth and/or buildings owned, controlled and/or used by private or body persons, with the exception of the area used for the activities of plantation, forestry and mining activities.
27. Earth is the surface of the Earth which covers the land and inland waters as well as the sea of the District/City.
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.
6 http://bphn.go.id/
29. The next NJOP is
the average price obtained from a reasonable sale transaction that occurs reasonably and when there is no purchase transaction, the NJOP is determined by comparison of the price with the other types of objects or new acquisition values or NJOP replacements.
30. A Tax Subject is a person or a body that can be charged for Tax.
31. Mandatory Tax is a private person or Agency, including the taxpayer, the Tax cutter and the Tax collector, which has the right and tax liability in accordance with the provisions of the local taxation laws.
32. The Tax Period is a term of 1 (one) calendar month, which is the basis for Wajib Tax to calculate, lease and report on a debt owed tax.
33. 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.
34. A debt tax is a tax that must be paid at a time, in the tax period, in the year of Tax or in the Tax Year section according to the provisions of the statute of taxation regulations of the area.
35. A vote is a series of activities ranging from the set of object data and the subject of tax, the determination of the magnitude of the taxes owed up to the Tax Billing Activity to Wajib Tax as well as the supervision of its storage.
36. The Regional Tax Notification Letter (SPTPD) is a letter that is used to report the calculation and/or payment of Taxes, Tax objects and/or not Tax objects and/or possessions and obligations in accordance with the IBM International Tax Authority. the area's tax law provisions.
37. The next Tax Object Notices Letter (SPOP) is a letter used by Wajib Tax to report the subject data and the object of the Earth Tax and Urban Buildings in accordance with the provisions of the area ' s taxation laws.
38. The Regional Tax Deposits Letter (SSPD) is a proof of payment or tax deposit which has been performed using the form or has been done in other ways to the area's coffers through the payment site designated by the SSPD. Mayor.
39. The Regional Tax Decree (SKPD) is a tax decree that determines the large amount of the tax on which it is owed.
40. The subsequent Debt Tax Notice (SPPT) is a letter used to notify the magnitude of the Earth Tax and the Owed Urban Building to Wajib Tax.
41. Next
7 http://bphn.go.id/
(SKPDKB) is a tax decree that determines the magnitude of the tax rate, the amount of tax credit, the amount of tax on the tax bill, the bulk of the administrative sanctions and the amount of tax that still has to be paid.
42. A further tax decree for the next term is a tax decree that specifies in addition to the number of Taxes that have been assigned.
43. The Nihil Regional Tax Decree subsequently abbreviated as SKPDN is a tax decree that determines the amount of Tax is equal to the amount of Tax credits or non-debt taxes and no Tax credits.
44. A further pay area tax decree (SKPDLB) is a tax decree that determines the amount of tax overpayments due to the amount of Tax credit greater than in a debt owed or should not be debuned.
45. The Regional Tax Bill ' s next letter abbreviated to STPD is a letter to conduct a Tax bill and/or administrative sanction of flowers and/or fines.
46. A Real Action Letter is a decree that corrects the error of writing, miscounting and/or errors in the application of certain provisions in the local taxation laws contained in the Notices Letter. Debt Tax, Regional Tax Decree, Tax Decree Of Area Underpaid, Tax Decree Of Area Underpaid, Tax Decree Area Nihil, County Tax Decree More Pay, Regional Tax Bill, Mail A Real Decision or A Mind Decision Letter.
47. A letter of objection is a letter of decision over the objection to the Owed Tax Notice, the Regional Tax Decree, The Tax Decree Of The County, The Tax Decree Or The Tax Decree, The Tax Decree, The Tax Decree, And The Tax Decree. The Nil Area Tax, The Area Tax Decree is More Paid or against the cuts or the polling by the third party filed by Wajib Tax.
48. Forced Mail is a warrant to pay for tax debts and tax billing fees.
49. The letter of the Teguran, a commemoration letter or other similar letter is a letter published by the official to reprimand or warn against Wajib Tax to pay off his tax debts.
50. The Appeal verdict is the tax judicial body ruling on the appeal against the Objection Decree filed by Wajib Tax.
51. Bookkeeping is a record process that is conducted regularly to collect data and financial information including property, liabilities, capital, income and cost and the amount of price and submission of goods or services, which are closed by compiling a financial report on the balance sheet and the profit report for the period of such Tax.
8 http://bphn.go.id/
52. An examination is a set of activities that are set up and
process data, information and/or evidence that is executed objectively and professionally based on a standard examination to test the compliance of taxation obligations. and/or for other purposes in order to execute the provisions of the area ' s taxation regulations.
53. Research is a series of activities undertaken to assess the completeness of the notices of notices and its attachments including the judgment of the truth of writing and its calculations.
54. Administration officials are the officials assigned by the Mayor to provide administrative sanctions to any person or body that violates the administration of taxation.
55. Administrative sanctions are the sanctions imposed by the Administration Officer against any person or Agency that commits an administrative breach that is in fact governed in the Regulation of this Region.
56. An investigator is a specific civil servant official who is authorized by the Act to conduct an investigation.
57. The investigation of the criminal conduct in the area of taxation is a series of measures undertaken by the investigator to seek and collect evidence that by the evidence it makes light a criminal offence in the area of taxation occurring as well as the evidence that it is a crime. Found the suspect.
58. Criminal sanctions are a type of sanction that is a hermit that is designed or imposed on acts or perpetrators of criminal or criminal acts that may interfere with or harm common interests and the process of development. national.
CHAPTER II OF INTENT AND PURPOSE
Article 2
(1) The intent of this Regional Regulation is to set
The Regional Taxes with regard to the aspect of justice for the people of the City of Tasikmalaya.
(2) The purpose of this Regional Regulation is to: a. provide the foundation and legal certainty for the government
the area and the community in the Regional Tax vote on the Regional Tax imposition in the City of Tasikmalaya; and
b. Optimization of the Regional Taxes in Tasikmalaya City.
9 http://bphn.go.id/
CHAPTER III OF SCOPE
Article 3
The scope of the Regulation of this Region governs: a. type of tax; b. a polling area; c. tax period; d. taxes; e. Return payment overpayment; f. Billing expired; g. Bookkeeping and checkup; h. The incentive of the vote. special provisions; j. The investigation, k. criminal provisions; and l. Closing provisions.
BAB IV
TYPE OF TAX
General Parts
Section 4
The type of Tax is set out in this Area Regulation, covering: a. Hotel Tax; b. Restaurant Tax; c. Entertainment Tax; d. Tax Reklame; e. Street Information Tax; f. The Minerals Tax Is Not Metal And Batuan; g. Parking Tax; h. The Nest of Walet Bird Tax; and I. Earth Tax and Urban Buildings.
10 http://bphn.go.id/
Second Section of the Hotel Tax
Paragould 1
Name, Object, Subject and Wajib Tax
Section 5
With the name of the Tax Hotel Taxed over any service provided by the Hotel.
Article 6
(1) Hotel Tax object is a service provided by the Hotel with payment, including support services as a hotel's completeness providing ease and comfort, including sports and entertainment facilities.
(2) the support services. as referred to in paragraph (1) is a telephone facility, facsimile, telex, internet, photocopies, washing services, enemies, transportation and other similar facilities provided or managed by the Hotel.
(3) Not including the Hotel Tax object as referred to in paragraph (1) is: a. the service of a dormitory residence hosted by
the government or local government; b. the rental services ameetings, condos and the like; c. the services of the residence in the center of education or activities
religious; d. the services of a residence in the hospital, nursing dormitory, nursing home,
orphanages and other same-sex social institutions; and e. Travel or travel bureau services that
are hosted by a public-used hotel.
Article 7
(1) The Hotel Tax Subject is a person or body that makes the payment to the person
(2) The Hotel Tax is a private person or body that is working for the Hotel.
Paragraph 2 Basic Introduction, Tarif and the Tax Calculations
Section 8
Basic Identification Hotel Tax is the amount of payment or that should be paid to the Hotel.
11 http://bphn.go.id/
Article 9
The Hotel Tax Tarif is set at 10% (ten percent).
Section 10
The debt of the owed Hotel Tax is calculated by multiplying the Tarif as referred to in Article 9 with the basis of the Tax charge as referred to in Article 8.
The Third Section of the Restaurant Tax
Paragraph 1
Name, Object, Subject and Wajib Tax
Article 11
With the name Tax of the Restaurant levied Tax on any service provided by the Restaurant.
Article 12
(1) The Restaurant Tax Object is the service which provided by
Restaurant. (2) Service as referred to in paragraph (1) includes the service
the sale of the food and/or drink consumed by the Buyer, whether consumed at the service place or elsewhere.
(3) Does not include the Restaurant Tax object as referred to in paragraph (1) is the service provided by the Restaurant whose sales value is below Rp. 300,000,-(three hundred thousand rupiah) per day
Article 13
(1) The Restaurant Tax Subject is a private person or The body that buys food and/or drinks from the Restaurant.
(2) The Restaurant Tax is a
Paragraph 2 Basic Introduction, Tarif and Cara Tax Calculations
Section 14
The base of the Restaurant Tax is the amount of payment that is received or should be received the Restaurant.
12 http://bphn.go.id/
Article 15
The Restaurant Tax tarif is set at 10% (ten percent).
Section 16
The core of the Outstanding Restaurant Tax is calculated by multiplying the Tarif as referred to in Section 15 with the basis of the tax imposition as referred to in Article 14.
The Fourth Section of the Tax Entertainment
Paragould 1
Name, Object, Subject and Wajib Tax
Article 17
With the name of the Entertainment Tax levied Tax upon any entertainment venue.
Article 18
(1) The Entertainment Tax Object is a service Entertainment will be paid.
(2) Entertainment as referred to in paragraph (1) is a: Movie spectacle; b. Pagelaran arts, music, dance and/or fashion; c. beauty pageantry, bodybuilding and the like; d. exhibition; e. karaoke and the like; f. the circus, the acrobats and the magic; g. Game billiards, golf and bowling; h. Horse racing, motor vehicle and dexterity game; i. reflection, steam bath/spa and fitness center (fitness center);
and j. sports match.
Article 19
(1) The Entertainment Tax Subject is a person or body enjoying the Entertainment.
(2) The Entertainment Tax Wajib is a private person or body that organizes Entertainment.
13 http://bphn.go.id/
Paragraph 2 Of The Base Charge, Rate and Way Tax Calculations
Article 20
(1) The Entertainment Tax Foundation is the amount of money received
or that is supposed to be accepted by the Entertainment organizer. (2) The amount of money that is supposed to be accepted as intended
in paragraph (1) includes price cuts and free tickets given to the recipient of the Entertainment services.
Section 21
(1) The Entertainment Tax Tarif is set to be 25% (twenty-five percent). (2) Special to the amusement of fashion pagelaran, beauty pageantry,
dexterity and steam bath games/spa, the Entertainment Tax Tarif is set at 35% (thirty-five percent).
(3) Special to the amusement of karaoke was imposed on the Entertainment Tax Tarif set at 75% (seventy-five percent).
(4) Special Entertainment of the folk/traditional arts imposed on Tarif Entertainment Tax set at 10% (ten percent).
Section 22
The subject of the outstanding Entertainment Tax subject is calculated by multiplying the Tarif as referred to in Article 21 with the basis of the tax imposition as referred to in Article 20.
Fifth Part of the Reclame Tax
Paragraph 1
Name, Object, Subject and Wajib Tax
Article 23
With the name Tax Reklame levied Tax on any Reklame staging.
Section 24
(1) The Reclame Tax Object is all hosting -Relame. (2) The Reclame Tax Object as referred to in paragraph (1) includes:
a. Billboards/billboard/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 recluse;
14 http://bphn.go.id/
g. Buoyating recrers; h. Voice recluse; i. The movie/slide; and j. (3) Not included as the object Tax Reclame as referred to in verse (1) and verse (2) is: a. hosting Reklame via internet, television, radio, warta
daily, weekly warta, monthly warta and the like; b. label/brand the product attached to the goods
traded which serves to differentiate from other similar products;
c. business name or profession installed attached to a building where business or profession is installed. is held at a measure of no more than 0.2 m².
d. The reclame is hosted by the government or local government; and
e. The recluse is held in the course of the implementation of the General Election, which is for the election of prospective members of the Legislature, the selection of the DPD members, the election of the Presidential candidate and the Vice President and/or the election of the candidate of the Regional Head
Article 25
(1) The Reclame Tax Subject is a person or body using the Reklame.
(2) The Reclame Tax is a person or body that organizes Reklame.
(3) In terms of Reklame is organized Yourself directly by a person or body, taxpayer is a person. personal or body.
(4) In terms of Reclame being held through a third party, such third parties are the obligatory Retax.
paragraph 2 of the Imposition, Tariff and Way of Tax Calculations
Article 26
(1) The basis of the Reclame Tax Imposition is the Value of Leases. (2) In terms of the Reclame is organized by a third party, the Value of Rent
Reklame as referred to in paragraph (1) is set on the terms of the Reklame contract.
(3) In terms of the self-hosted Reklame, the Value of the Rent of the Lease is as referred to the paragraph (1) is 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.
15 http://bphn.go.id/
(4) In terms of the Value of Lease Lease as referred to in paragraph (2) is unknown and/or considered unnatural, the Value of Lease Rent is set by using the factors as referred to in paragraph (3).
(5) The manner of the calculation of the Lease Lease value as referred to in paragraph (3) is specified as follows: The value of the lease = index type Relame X index location X
The Media Size Index Relame X The Time Term Reinstall Of The X Reinstall The number of Regrades X (Rp.)
(6) The results of the calculation of the Value Repayment of the Rent as referred to in paragraph (5) are specified with the Mayor Regulation.
Article 27
The Relame Tax Rate is set by 25% (twenty-five percent).
Section 28
The subject of the underlying Reclame Tax is calculated by multiplying the Tarif as referred to in Article 27 with the basis of the tax imposition as referred to in Article 26 of the paragraph (6).
Sixth section of the Road lighting tax
paragraph 1
Name, Object, Subject and Wajib Tax
Article 29
With the name of the Income Tax Road tax levied on any use of the power power, whether generated
(1) The Road Information Tax Object is the use of the electric power, both self-generated and obtained from other sources.
(2) The self-generated electricity as referred to in paragraph (2) covering the entire power plant.
(3) Excluded from The Path of the Path Tax (1) is: a. the use of electrical power by government agencies and
the local government; b. the use of electric power in places used
by embassies, consulates and foreign representatives with reciprocity of reciprocity; and
c. use of its self-generated electrical power with certain capacities that do not require permission from the related technical instance.
16 http://bphn.go.id/
Article 31
(1) The Road Information Tax Subject is a person or body that can use an electric power.
(2) The Road Information Tax is a person or person who uses the electric power.
(3) In terms of the electrical power provided by another source, the Road Information Tax is an electric power provider.
Paragraph 2 Basic Introduction, Tarif and Cara Tax Calculations
Article 32
(1) The basis for the Road Information Tax is the Power of Power
Power. (2) The value of the Electric Power Jual as referred to in paragraph (1)
specified: a. in terms of electricity derived from other sources with
payment, the Value of Electric Power is the amount of load charge bills/fixed plus the cost of the use of the kWh/variable charged in an electrical account;
b. In terms of electrical power 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 the region.
Article 33
(1) The Road Information Tax Tarif is set at 10% (ten percent).
(2) The use of electric power from other sources by industry, petroleum and natural gas mining, the Road Information Tax Tarif is set at 3% (three percent).
(3) The use of its own generated electric power, the Road Information Tax Tarif is set at 1.5% (one five percent comma).
Article 34
The subject of the debt of the debt Repayment Tax is calculated by multiplying the Tarif as referred to in Article 33 with the basis of the tax imposition as referred to in Article 32.
17 http://bphn.go.id/
Seventh Section of Mineral Taxes Not Metal and Batuan
Paragraph 1
Name, Object, Subject and Taxes
Article 35
Under The Name Of The Mineral Tax Instead Of Metals and Batuan is collector of the above activities Minerals are not Metal and Batuan, either from natural sources inside and/or the Earth's surface to be utilized.
Article 36
(1) Mineral Tax Objects Not Metal and Batuan are Mineral-taking activities Not Metal and Rocks that include: a. asbestos; b. a stone; c. stone setengan gem; d. The limestone; e. Pumice stones; f. gemstones; g. Bentonite; h. dolomit; i. feldspar; j. rock salt (halite); k. Graphite; l. granit/andesit; m. gips; n. calcite; o. Kaolin; p. leusite; q. magnesite; r. mica; s. marble; t. nitrate; u. opsidien; v. oker; w. sand and gravel; x. Quartz sand; y. Perlit; z. phospat; aa. talk; bb. land of serap (fullers earth); cc. land diatome; dd. Clay; ee. tawas (alum); ff. trs;
18 http://bphn.go.id/
gg. yarosif; hh. zeolite; ii. basalt; jj. trackit; and kk. Minerals Not Metal and Other Batts correspond to
provisions of the laws. (2) Excluded from the Mineral Tax object instead of Metal and Batuan
as referred to in paragraph (1) is: a. Non-Metal and Real-Real Minerals activities are not commercially utilized, such as land-taking activities for household use, electric pole design/telephone, electrical wiring/phone-planting, and/or electronic media. water/gasping pipe planting; and
b. Non-Metal and Batuan Minerals activities are a part of other mining activities, which are not commercially utilized.
Article 37
(1) The Mineral Tax Subject Is Not Metal and Batuan is a person
(2) The Mineral Taxes Not Metal and Batuan are the personal or the Agency that takes the minerals instead of Metal and Batuan.
Paragraph 2 Basic Introduction, Tariff and Way of Tax Calculations
Article 38
(1) The Base Imposition Of The Mineral Tax Is Not A Metal and Batuan is
The Jual Value of Mineral Capture Results Not Metal and Batuan. (2) The selling value as referred to in paragraph (1) is calculated by
multiplying the volume/tonnage of the take with the market value or the standard price of each type of Mineral Non-Metal and Batuan.
(3) The market value is referred to on verse (2) is the flat-flat price that applies at the local location in the region region.
(4) In terms of the market value of the output of the Minerals Not Metal and Batuan as referred to in paragraph (3) it is difficult to obtain, used standard pricing. set by the agency authorized in the field of Mineral Mining Not Metal and Rocks.
Article 39
Tarif Mineral Taxes Not Metal and Batuan are set at 25% (twenty-five percent).
19 http://bphn.go.id/
Section 40
The principal of the Mineral Tax is not a Metal and a debted Batuan is calculated by multiplying the tax Tarif as referred to in Article 39 with the basis of the tax imposition as referred to in Article 38.
Eighth Section
Parking Tax
Paragraph 1 Name, Object, Subject and Wajib Tax
Article 41
With the Tax Name Parking Parking over each staging of the Parking lot outside the street body, whether provided with regard to the subject of the business and provided as an undertaking, enter the provision of the premises. Motor-circulatory.
Section 42
(1) The Parking Tax Object is the staging of the Parking lot outside the street body, whether provided with regard to the subject matter and provided as an undertaking, including the provision of a motor vehicle maintenance site.
(2) Not including the Parkir Tax object as referred to in paragraph (1) is: a. hosting the Parking lot by the government and government
area; b. hosting a Parking space by an office which only
is used for its own employees; and c. hosting a Parking lot by the embassy, consulate and
a foreign country representative with reciprocity of reciprocity.
Article 43
(1) Parking Tax Subject is a person or body performing a motor vehicle Parking.
(2) Parking Tax is a private person or body that organizes a parking lot.
paragraph 2 of the Imposition, Fare and the Tax Calculations
Section 44
(1) The Base Tax Imposition is the amount of payment or that
should be paid to the organizer of the Parking lot. (2) The amount payable as referred to in the paragraph
(1) includes the Parkir and Parking-only discount which is given to the Parkir service recipient.
20 http://bphn.go.id/
Article 45
Parking Tax Rate is set by 30% (thirty percent).
Section 46
The underlying Parking Tax principal is calculated by multiplying the Tarif as referred to in Article 45 with the basis of the Tax Imposition as referred to in Article 44.
Part 9 of the Bird's Nest Tax Walet
Paragould 1
Name, Object, Subject and Wajib Tax
Article 47
With the Tax name The Bird's Nest Walet is tax on the activities of the retrieval and/or nest of the Walet Bird.
Article 48
(1) Object The Walet Bird's Nest Tax is the take and/or
the Bird of the Walet Bird Nest . (2) Not including the Tax object as referred to in paragraph (1)
is the take of the Walet Bird ' s nest that has been subjected to the State Reception Not Tax (PNBP).
Article 49
(1) The Nest Tax Subject of the Walet Bird is a person or body performing the take and/or reworking the Walet Bird Nest.
(2) The Walet Bird ' s Nest Tax is a private person or body
Paragraph 2 Basic Introduction, Tarif and Cara Tax Calculations
Article 50
(1) The Base of Walet Bird Tax Imposition is the Jual Value
The Nest The Walet. (2) The value of the Walet's Nest Of The Bird's Nest as referred to in verse
(1) is calculated based on the multiplicity between the common market price of the Walet Bird's Nest which is in effect in the area with the volume of the Walet Bird.
21 http://bphn.go.id/
Article 51
The Walet Bird's Nest Tax Tarif is set at 10% (ten percent).
Section 52
The subject of the debted Walet Bird Tax field is calculated by multiplying the Tarif as in Section 51 with the basis of the Tax Imposition as referred to in Article 50.
Part of the Ten Taxes Earth and Urban Buildings
Paragould 1
Name, Object, Subject and Wajib Tax
Article 53
With the name of the Earth Tax and Urban Building are charged with the Earth and/or buildings owned, controlled and/or utilized by a person or entity, except for the area used for business activities agriculture, forestry and mining.
Article 54
(1) The Earth Tax Object and Urban Building are the earth and/or buildings owned, controlled and/or utilized by a private or body person, except for the area used for the activities of plantations, forestry and mining.
(2) Includes in the sense the building is: a. The environment roads are located within a complex of buildings
such as the hotel, factory and its emplacement, which is a unit with the building complex;
b. toll road; c. swimming pool; d. The fence; e. the place of sport; f. The shipyard, the dock; g. park; h. oil refineries/refineries, water and gas, oil pipelines;
and i. The tower.
(3) The tax object that the Earth Tax does not apply and the Urban Building is the object of Tax that: a. used by the government and local governments to
the holding of government; b. used solely to serve common interests in
fields of worship, social, health, education and national culture, which are not intended to benefit;
22 http://bphn.go.id/
c. used for graves, antiquities or the
of a type with it; d. is a protected forest, a natural sanctuary forest, a tourist forest,
a national park, grazing land and controlled by the village and unburdened country land of a right;
e. is used by diplomatic representation and consulates based on reciprocity of reciprocity treatment; and
f. used by the body or representative of the international agency that is set with the Regulation of the Minister of Finance.
(4) The magnitude of the sale of the Taxable Tax Object is set to be Rp. 10,000,000,-(ten million rupiah) for each Wajib Tax.
Article 55
(1) The subject of the Earth Tax and Urban Buildings is a person or body that is in real possession of the earth and/or benefits of the earth and/or owns, master and/or acquire. benefit of the building.
(2) The Earth Tax Wajib and Urban Building are people A person or entity that is in real possession of the earth and/or acquired benefits of the earth and/or possessing, master and/or benefit of the building.
Paragraph 2 Basic Introduction, Tarif and Calculating Method Taxes
Article 56
(1) The basis of Earth Tax imposition and Urban Building is
NJOP. (2) The value of NJOP as referred to in paragraph (1) is specified
every 3 (three) years, except for certain taxable objects can be specified each year in accordance with the development of the area.
(3) The magnitude of the NJOP magnitude as referred to the paragraph (2) is performed by the Mayor or the designated official.
Article 57
(1) The Earth Tax and Urban Building for NJOP up to Rp. 1,000,000,000,-(one billion rupiah) is set at 0.125% (zero comma one two five percent) per year.
(2) The Earth Tax Tarif and Urban Building for NJOP above Rp. 1,000,000,000,-(one billion rupiah) is set at 0.25% (zero comma two five percent) per year.
23 http://bphn.go.id/
Section 58
The subject of the Earth Tax and the debted Urban Building is calculated by means of multiplying the Tarif as referred to in Article 57 with the basis of the Tax Imposition as referred to in Article 56 of the paragraph (3) after the Minus the value of the tax object is not taxable as referred to in Article 54 of the paragraph (4).
CHAPTER V REGION POLLING
Article 59
Tax owed as referred to in Section 4 of the collector in the area.
CHAPTER VI OF TAX
Article 60
(1) The Tax Period for the type of Tax as referred to in Section 5. Section 4
the letter a up to the letter h is the term of 1 (one) calendar month.
(2) The Tax Year for the Earth Taxes and Urban and Urban Buildings is the term 1 (one) calendar year.
(3) The time that determines the Tax Earth and the building of a debt and Urban debt is according to the state of the tax object on the 1st January.
BAB VII TAXPAYERS
Part Kesatu
Tata Cara Registration, Motion and Redemption
Article 61
(1) Any Taxpayer Taxes except for the Road Information Tax (s) that use electricity which are obtained from other sources, are required to register themselves to the Mayor or the designated official to be given the Regional Tax Pokok Number.
(2) Further provisions on the manner of the implementation of the Taxpayer Tax Registration as referred to on paragraph (1) is set up with the Mayor Regulation.
Article 62
The polling Taxes as referred to in Article 4 are forbidden to be bornted.
24 http://bphn.go.id/
Section 63
Any Taxes must be required to pay for the taxable tax on the basis of a tax decree or be paid alone by the Tax Wajib under the taxation laws.
Section 64
(1) The type of Tax levied on the basis of the tax decree as referred to in Article 63 includes: a. Tax Reklame; and b. Earth Taxes and Urban Buildings.
(2) The type of tax paid alone by Wajib Tax as referred to in Article 63 includes: a. Hotel Tax; b. Restaurant Tax; c. Entertainment Tax; d. The Road Information Tax; E. Parking Tax; f. The Minerals Tax is Not Metal and Batuan; and g. The Walet Bird Nest Tax.
Article 65
(1) The owed tax on the tax decree as referred to in Article 63 is the payment of the owed Tax by Wajib Tax by the designation of the Mayor with the using: a. The SKPD or any other dukomen is equated; or b. SPPT.
(2) Other Documents described as referred to in paragraph (1) of the letter of a ticket and a note of calculation.
(3) More terms on the manner of the Tax designation as referred to in paragraph (1) are governed by the Regulation (s). Mayor.
Article 66
(1) The taxpayer ' s debt by being paid by Wajib Tax as referred to in Article 63 is the payment of the owed Tax by Wajib Tax by using: a. SPTPD; b. SKPDKB; and/or c. SKPDKBT
(2) The Tax Tax Register may be conducted at the time of Wajib Tax delivering the SPTPD.
25 http://bphn.go.id/
(3) The SPTPD referred to in paragraph (1) the letter a must be clearly filled, correct and complete and signed by Wajib Tax or its power is accompanied by the necessary attachments.
(4) SPTPD as referred to in paragraph (2) must be delivered to the Mayor or its designated official the slowest 15 (fifteen) days after the end of the tax period.
Section 67
(1) Within 5 (five) years after the time The debt of taxes, the mayor or the appointed official can publish: a. SKPDKB in terms of:
1. if based on the results of the check or the other adverts the debt is owed is not or underpaid;
2. if the SPTPD is not delivered in a given period of time and after being reprimanded in writing it is not delivered in time as specified in the Letter of Teguran;
3. if the obligation to fill the SPTPD is not met, the owed tax is held in office.
b. SKPDKBT if found new data and/or previously undisclosed data that led to the addition of the owed amount of Taxes;
c. SKPDN if the amount of taxes owed is as large as the amount of Tax credits or undebted taxes and no Tax credits.
(2) The amount of Tax shortcomings owed in SKPDKB as per the paragraph (1) letter a number 1 and The number 2 is imposed on administrative sanctions of a flower of 2% (two percent) a month calculated from a tax that is less or overdue for the longest period of 24 (twenty-four) months calculated from the time of the tax debt.
(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 that Tax deficiency.
(4) The rise as referred to in paragraph (3) is not imposed if Wajib Tax reports itself before the action examination.
(5) The amount of the Tax owed in SKPDKB as referred to in paragraph (1) the letter a number 3 is imposed on an administrative sanction of 25% (twenty-five percent) of the Tax Point plus the administrative sanction interest of 2% (two percent) a month is calculated from the less or late Tax paid for a term of most than 24 (twenty-four) months calculated from the time of the Tax Revenue.
26 http://bphn.go.id/
Section 68
(1) More terms on the terms of the SKPD publishing way or
other documents that are exchanged, SPPT, SPTPD, SKPDKB and SKPDKBT as referred to in Section 66 of the paragraph (1) and Section 65 of the paragraph (1) are set. with the Mayor ' s Regulation.
(2) Further provisions on the manner of charging and delivery of SKPD or other relevant documents, SPPT, SPTPD, SKPDKB and SKPDKBT as referred to in Section 65 of the paragraph (1) and Section 66 of the paragraph (1) are governed. with the Mayor ' s Rules.
(3) Further provisions on the governance manner Tax is governed by the Mayor's Rule.
Second Section
Tax Bill Letter
Article 69
(1) The mayor or appointed official may publish the STPD if: a. The taxes in the year run are not or underpaid; b. from SPTPD ' s research results there is a shortage of payments
as a result of miswriting and/or miscounting; c. Taxpayers are subjected to administrative sanctions of flowers
and/or fines. (2) The amount of tax shortcomings owed in STPD as
referred to in paragraph (1) letter a and letter b plus the administrative sanction of a flower of 2% (two percent) each month for at least 15 (fifteen) months from the time taxable taxes.
(3) the SKPD that is not or underpaid after the maturity of the payment is imposed by a 2% (two percent) interest in a month and billed via the STPD.
Third Part The Payment and Biling
Section 70
(1) The Mayor or designated official determines the due date
payment and tax repayment of 30 (thirty) days work after the time of taxes and at most 6 (six) months from the date of the receipt of the SPPT by Wajib Tax.
(2) SPPT, SKPD, SKPDKB, SKPDKBT, STPD, Real Decision Letter, Mind and Severing Decision Mail, which causes the amount of tax payable to be tax-billing basis and must be repaid in the most prolonged period of 1 (one) months from the date of publication.
(3) the Mayor or the official who is appointed to the Compulsory Tax plea after meeting the prescribed requirements may give the consent to the Tax Wajib to suspend or delay payment tax, with a flower charge of 2% (two percent) a month.
27 http://bphn.go.id/
(4) Further provisions on the terms of payment, deposit, place of payment, installments and delay of tax payments are governed by the Mayor Regulation.
Article 71
(1) the taxes are owed by SPPT, SKPD, SKPDKB, SKPDKBT, STPD, Real Decision Letters, Objection Decisions and Termination Decisions that are not or less paid by Wajib Tax in time can be invoiced in the Letter of Paksa.
(2) Tax Billed with Paksa Letter It's under the law.
Fourth Quarter objection and appeal
Article 72
(1) Wajib Tax may appeal only to the Mayor
or the appointed official of a: a. SPPT; b. SKPD; b. SKPDKB; c. SKPDKBT; d. SKPDLB; e. SKPDN; and f. Cutting or voting by third parties is based on
the provisions of the area ' s taxation laws. (2) The objection is submitted in writing in Indonesian with
with clear reasons. (3) The objection must be submitted in the longest term of 3 (three)
the month since the date of the letter, the date of the cut or the vote as referred to in paragraph (1), unless Wajib Tax may indicate that the term is not possible have been met because of circumstances outside of its power.
(4) Objection may be submitted if the Tax Wajib has paid the least amount of the approved Taxpayer Tax.
(5) Objection does not meet the requirements as intended in verse (1), paragraph (2), paragraph (3) and paragraph (4) is not considered a Letter of Objection So it is not considered.
(6) The receipt of the Objection Letter provided by the Mayor or the designated official or the mailing list of the Letter of Objection via a postal letter is recorded as a sign of receipt of the Objection Letter.
Section 73
(1) The Mayor in the most prolonged 12 (twelve) months, since
the date of the Letter of Objection, must be a decision on the objection submitted.
28 http://bphn.go.id/
(2) The Mayor's decision on the objection may be either accepting whole or partial, refusing or adding to the amount of the owed Tax.
(3) If the term as referred to paragraph (1) has passed by and the Mayor Does not make a decision, the object of the submitted objection is deemed granted.
Section 74
(1) The Tax Tribunal may apply for an appeal only to
The Tax Court against the decision regarding its objection. set by the Mayor.
(2) Appeals as referred to in paragraph (1) submitted in writing in Indonesian, for a clear reason within the term 3 (three) months since the decision is received, it is attached to a copy of the Objection Letter.
(3) The pending appeal request is suspended. obligations pay the Tax up to 1 (one) month from the date of issuer of the Appeal.
Article 75
(1) If the submission of an appeal or appeal is granted
in part or in total, the excess payment of Taxes returned with plus interest rewards of 2% (two percent) a month for the most lasting 24 (twenty-four) months.
(2) The flower patches as referred to in paragraph (1) are calculated from the month of repayment to the publication of SKPDLB.
(3) In the event of a Compulsory Tax objection or granted in part, Wajib Tax is subject to administrative sanction of a fine of 50% (fifty percent) of the number of Taxes based on the Decree of Objection with the Tax paid before filing an objection.
(4) In the case of Wajib Tax filing an appeal, the administrative sanction is a fine of 50% (fifty percent) as referred to the paragraph (3) not imposed.
(5) In terms of the plea appeals denied or granted in part, Wajib Tax is subject to administrative sanction A 100% (100%) fine of the amount of Tax on the basis of the Appeal is reduced by payment of paid taxes prior to submitting an objection.
Part Fifth
The Real, Cancellation, Reduced Determination and Deletion or reduction of administrative sanction
Article 76
(1) At the request of Wajib Tax or because of his post, Mayor
may fix SPPT, SKPD, SKPDKB, SKPDKBT or STPD, SKPDN or SKPDLB that in its publishing a write error and/or error count and/or error of the application Certain provisions in local taxation laws.
29 http://bphn.go.id/
(2) The mayor can: a. Defile or discontinue administrative sanctions.
interest, fines and increases in debt taxes according to regional taxation laws, in which case the sanctions are imposed due to the peculiaration of the Tax Mandatory Service or not because of the error;
b. reverse or cancel SPPT, SKPD, SKPDKB, SKPDKBT or STPD, SKPDN or SKPDLB that are not true;
c. parse or cancel STPD; d. canceling the results of a trial or a Tax Act
executed or published does not correspond to a defined set of rules; and
e. parse the debt tax ("debt") under consideration of the ability to pay Mandatory Tax or certain conditions of the Tax Object.
(3) Further provisions of the manner of the reduction or elimination of administrative sanctions and subtraction or The cancellation of the Tax Act as referred to in paragraph (2) is set up with the Mayor Regulation.
BAB VIII RETURN OVERPAYMENT
Article 77
(1) Over the excess Tax payment, Wajib Tax may apply
request a return to the mayor. (2) The Mayor within the most lasting 12 (twelve) months, since
received the receipt of the payment of the excess Tax payment as referred to in paragraph (1), must provide a decision.
(3) If the term is the same as Referred to in paragraph (2) has been exceeded and the Mayor does not provide a decision, a Tax payment return request is considered granted and SKPDLB must be published in the longest term of 1 (one) month.
(4) If the Tax Wajib have other Tax debts, overpayment of taxes as intended (1) is directly calculated to pay off any of the taxes.
(5) The return of the excess Tax payment as referred to in paragraph (1) is performed in the most prolonged period of 2 (two) months since the publication of the Cloud Service. SKPDLB.
(6) If the return of the excess Tax payment is made after passing 2 (two) months, the Mayor gives interest rates of 2% (two percent) a month over late payment of overpayment of Tax payments.
(7) The provisions are more further regarding the order of the return of the excess Tax payment as referred to in paragraph (1) is governed by the Mayor Regulation.
30 http://bphn.go.id/
CHAPTER IX EXPIRATION BILLING
Section 78
(1) The right to make tax invoicing will be expired after
beyond 5 (five) years from the time of the Tax Day Tax, unless the Tax Wajib performs criminal activity in area taxation.
(2) The expiry of tax billing as referred to in paragraph (1) is resilient if: a. published the Letter of the Message and/or the Letter of Paksa; and b. there is a recognition of the tax debt from Wajib Tax, either directly
nor directly. (3) In the event of published Mail and Paksa letters as
referred to in paragraph (2) the letter a, the billing expiration date is calculated from the date of the delivery of the Mailman.
(4) The recognition of the tax debt directly as Referred to in verse (2) the letter b is that the tax of the letter still has a tax debt and has not yet paid off to the local government.
(5) The debt recognition indirectly as referred to the paragraph (2) the letter b may be known from the submission of an installment request or delay of payment and a plea
Section 79 (1) Taxable Taxes are not likely to be billed again as the right to
expiring billing is waivable. (2) The Mayor sets the Decision on the Elimination of Tax Debt that
is already expiring as referred to in paragraph (1). (3) Further provisions on how to remove the debt
The expired tax is set up with the Mayor Regulation.
CHAPTER X BOOKKEEPING AND INSPECTION
Article 80
(1) The Tax Wajib doing business with Less than Rp.
300,000,000,-(three hundred million rupiah) per year is required to host bookkeeping or logging.
(2) The Requirements of Taxes and the determination of the magnitude of the omzet as well as the layout of bookkeeping or logging as referred to the paragraph (1) is set up with the Mayor ' s Regulation.
Article 81
(1) Mayor Authorized examination to test
compliance compliance with regional taxation obligations in order to execute regional taxation laws.
31 http://bphn.go.id/
(2) The required tax (s) are mandatory: a. show and/or lend a book or record,
documents that are essentially and other documents related to the taxable tax object;
b. provide the opportunity to enter a place or room deemed necessary and provide assistance for the examination of the examination; and/or
c. provide the necessary information. (3) Further provisions on the manner of tax checks are set
with the Mayor Regulation.
Article 82 (1) In order to improve the performance of the local government, then OPD
which carries out the tax poll must prepare and perform the information technology-based Tax bookkeeping.
(2) More provisions on the information technology-based information technology as referred to in paragraph (1) are governed by the Mayor Regulation.
BA XI POLLING INCENTIVE
Article 83
(1) OPD carrying out the poll Taxes can be incentised
on the basis of the achievement of a particular performance. (2) The granting of incentives as referred to in paragraph (1) is set
through the Regional Revenue and Shopping Budget. (3) More Terms of Use and
utilization of incentives as referred to in paragraph (1) is governed and set forth by the Mayor in accordance with the laws.
BAB XII SPECIAL provisions
Article 84
(1) Any official is prohibited from notifying any other party
something known or notified to him by Wajib Tax in order of office or job to execute the provisions of the local taxation laws.
(2) Prohibition as referred to in paragraph (1) applies also to the expert power appointed by the Mayor to assist in the implementation of regulatory provisions. Area tax laws.
(3) Excluded from the provisions as in verse (1) and verse (2) are: a. Officials and experts who act as witnesses or witnesses
experts in court hearings;
32 http://bphn.go.id/
b. Officials and/or experts assigned by the Mayor to provide a description to state agency officials or government agencies authorized to conduct checks in area finance.
(4) For the benefit of the area, The mayor is authorized to give written permission to the official as referred to in verse (1) and the expert force as referred to in verse (2) in order to provide the description, showing written evidence of or about the Tax Wajib to the party. appointed.
(5) For the benefit of the examination in court in criminal cases or The data, at the request of the Judge in accordance with the Law of the Criminal Event and the Perdata Event Law, the Mayor may provide written permission to the official as referred to in paragraph (1) and the expert force as referred to in the paragraph (2) to provide and Shows the written proof and the description of the tax on him.
(6) The Judge ' s request as referred to in paragraph (5) should mention the name of the suspect or the name of the defendant, the statement requested as well as the link between the criminal case or the data concerned with the requested caption.
BAB XIII INQUIRY
section 85
(1) certain civil servant officials in the government environment
regions may be authorized specifically as Investigators to conduct criminal conduct in the area of taxation of the area, as referred to in the Criminal Event Law Act.
(2) Investigators as referred to in paragraph (1) are certain civil servants of the civil servants in the local government environment appointed by the authorized officials in accordance with the provisions of the Code of Law. Laws.
(3) The Authority Investigator as referred to in paragraph (1) is: a. receive, search, collect and research the information
or report with respect to the area of criminal taxation in order for the description or report to be more complete and clear;
b. examine, seek and collect information about personal or body persons about the correctness of actions committed in connection with the taxation of the area;
c. requesting the information and evidence of a person or person with respect to the criminal conduct in the area of area taxation;
d. examine books, records and other documents relating to criminal acts in the area of area taxation;
e. Conducting searches to obtain bookkeeping, logging and other documents and confiscation of the evidence;
33 http://bphn.go.id/
f. ask for expert power assistance in order to perform criminal investigation duties in area taxation areas;
g. Order to stop and/or prohibit someone from leaving the room or place at the time of examination in progress and checking the identity of the person, objects and/or documents that are brought;
h. Photographing a person with respect to an area's tax felon;
i. calls for people to be heard of his attachment and checked as a suspect or a witness;
j. Stop the investigation; and/or k. Do other actions that need to smooth the investigation
a criminal offence in the area of taxation in accordance with the provisions of the laws.
(4) Investigators as referred to in paragraph (1) notify the start of the inquiry and deliver the results of its inquiry to the Public Prosecutor through the Investigator of the State Police of the Republic of Indonesia, in accordance with the provisions set forth in the The Criminal Event Law Act.
BAB XIV CRIMINAL provisions
Article 86
(1) The Tax Wajib due to its alignment does not deliver SPTPD
or fill it with untrue or incomplete or attaching untrue description so that the financial harm of the area can be criminalised with a criminal the longest (one) year of confinement or criminal fines of at most 2 (two) times the amount of a debt tax that is not or underpaid.
(2) The Tax Wajib who intentionally does not deliver the SPTPD or fill with the untrue or not complete or attach the correct description so that the financial disadvantage of the area can be penalized with a prison criminal for the longest 2 (two) years or criminal fines of at most 4 (four) times the amount of debt taxes that are not or underpaid.
Article 87 of the criminal Tindak in area taxation is not charged after surpassing Five (five) years from the time when the Tax or expiration of the Tax Period or expiration of the Tax year or the expiration of the Tax year is concerned.
Article 88
(1) the official or power officer appointed by the Mayor Due to the fact that it does not comply with the obligation of secrecy as referred to in Article 84 of the paragraph (1) and the verse (2) is penalised with the penultimate criminal confinement 1 (one) year and the penal fine of the most Rp. 4,000,000,-(four million rupiah).
34 http://bphn.go.id/
(2) the Acting Chief Executive Officer who, with
intentionally does not meet its obligations or a person causing no official liability as referred to in Article 84 of the paragraph (1) and the paragraph (2) is penalised with penultimate confinement 2 (two) years and criminal fines of the most Rp. 10,000,000,-(ten million rupiah).
(3) The prosecution of a criminal offence as referred to in paragraph (1) and paragraph (2) is only done for the complaint of a person whose privacy is violated.
(4) The criminal charges as referred to in paragraph (1) and the paragraph (2) correspond to Its nature is to concern a person's personal interests or the body as the Tax Wajib, as it serves as a criminal complaint.
Article 89 Denda as referred to in Article 86 and Article 88 of the paragraph (1) and the verse (2) are the state acceptance.
BAB XV provisions CLOSURE
Article 90
At the time of Regulation The area is in effect: 1. Regional Regulation of the City of Tasikmalaya Number 5 of 2003 on
Tax Reklame (citations of the city of the city of Tasikmalaya in 2003 No. 5) and its implementation rules;
2. "Tasikmalaya Town Area Number 6 Year 2003" on the Tax of Hotel (Sheets Kota Tasikmalaya's 2003 Number 6) and its implementation rules;
3. "Tasikmalaya Town Area Number 7 In 2003" on the Tax of the Restaurant (the City Area of the City of Tasikmalaya in 2003 Number 7) and its implementation rules;
4. "Tasikmalaya Town Area Number 17 Year 2003" on the Entertainment Tax (Sheet Area Kota Tasikmalaya 2003 No. 17) and its implementation rules;
5. Area of the City of Tasikmalaya City Number 18 of 2003 on the Taxes of the Road (Scare of the City of Tasikmalaya in 2003 Number 18), as amended by the Regional Regulation No. 5 Year 2009 on Change of the City's Regional Regulations Tasikmalaya Number 18 Year 2003 on the Road Information Tax (Sheet of the City of Tasikmalaya Year 2009 Number 103) and its implementation rules;
6. "Tasikmalaya Town Area Number 19 Year 2003" on Parking Taxes (citations Of The City Of Tasikmalaya Year 2003 Number 19);
35 http://bphn.go.id/
7. "Tasikmalaya Town Area Number 3 Year 2004" on
The retrieval and processing tax of the Excavation Materials of the Group C (sheet area of the city of Tasikmalaya in 2004 Number 34) and its implementation rules.
revoked and declared no apply.
Article 91
The provisions concerning the Earth Taxes and Urban Buildings as set out in the Regulation of the Regions came into force on 1 January 2014.
Article 92
These Regional Regulations begin to apply on the date of the promulgations. In order for everyone to be able to find out, ordered the invitational of the Ordinance with its placement in the Tasikmalaya City Area Sheet.
Set in Tasikmalaya on 14 September 2011
MAYOR OF TASIKMALAYA,
Ttd.
H. It was held in Tasikmalaya on 15 September 2011, in the district secretary of the town of Tasikmalaya,
Ttd.
H. TIO INDRA SETIADI LEAF REGION OF THE CITY OF TASIKMALAYA IN 2011 NUMBER 125
36 http://bphn.go.id/
