Key Benefits:
11. The Subject of the Regional Tax is a private person or an Agency that can be taxed.
12. The Regional Tax is a private person or Agency, including taxpayers, tax cutters and tax collectors who have the right and tax liability in accordance with the provisions of the area's tax-invitation regulations.
13. A body is a set of people and/or capital that is a unit, whether doing business or not doing business that includes limited liability, a commander's company, another company, the State-owned Enterprises (BUMN), or the Agency. Area Belonging (BUMD) by name and in any form, firm, kongsi, cooperative, pension fund, fellowship, association, foundation, mass organization, political social organization, or other organization, institutions and other forms of Agency including a collective investment contract and a fixed form of effort.
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14. Area Tax Time is a term of 1 (one) calendar month or other term set up with the Rule of the Bupati at most 3 (three) calendar months, which is the basis for the Tax Wajib to calculate, lease, and report on which taxes Debt.
15. The Regional 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.
16. A debt-owed area 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 area ' s taxation laws.
17. A vote is a series of activities ranging from the set of Tax Objects and Tax Subjects, determining the amount of tax owed up to the tax-billing activities for the Tax Mandatory as well as the supervision of its distribution.
18. 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, the Tax Objects and/or non-Object Taxes, and/or possessions and liabilities accordingly. with the provisions of the local taxation laws.
19. The Regional Tax Deposit (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 Regional General Kas through designated payment premises. by a Regent.
20. 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, the amount of tax on the tax bill, the magnitude of the administrative sanction, and the tax rate on the tax. the amount of tax that still has to be paid.
21. An additional Underpaid Area Tax Decree, further abbreviated as SKPDKBT, is a tax decree that specifies in addition to the number of taxes that are set.
22. The Nihil Tax Decree, which is subsequently abbreviated as SKPDN, is a tax decree that determines the amount of tax principal as large as the amount of tax credits or undebted taxes and no tax credits.
23. More Pay Area Tax Decree, further abbreviated as SKPDLB, is a tax decree that determines the amount of excess tax payments due to the amount of tax credits greater than the debt owed or should not be. Debt.
24. The Regional Tax Bill, which is subsequently abbreviated to STPD, is a letter for tax bill and/or administrative sanction of flowers and/or fines.
25. A Real Action Letter is a decree that corrects the error of writing, miscounting, and/or error in the application of certain provisions in the region's taxation laws contained in, the Tax Decision Letter Section, Unpaid Area Tax Decree, Additional Less Pay Area Tax Decree, Nil Regional Tax Decree, Area Tax Decree, Regional Tax Bill, Real Decision Letter, Or Mail Objection Decision.
26. Objecting Letter is a decision letter for the objection to, the Local Letter Tax Letter, the Local Tax Decision Letter
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Underpaid, Additional Underpaid Area Tax Decree, Nihil Regional Tax Decree, More Pay Area Tax Decree, or against third party cuts or cuts submitted by Wajib Tax.
27. The Appeal verdict is the tax court ruling over the appeal against the Objection Decree filed by Wajib Tax.
28. Bookkeeping is a record process that is conducted regularly to collect data and financial information including possessions, liabilities, capital, income and costs, 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 the tax year.
29. The Regional General Cash is a place of Regional money storage designated by the Regent to accommodate the entire Regional admissions and is used to pay for the entire Regional expenditure.
30. The next tax incentive is called "Incentive Compensation", which is given as an award for certain performance in carrying out the Tax poll.
31. An examination is a series of activities establishing and processing data, captions and/or evidence executed objectively and professionally based on a standard examination to test the compliance compliance of regional taxation obligations and/or or for other purposes in order to execute the provisions of the local taxation laws.
32. The investigation of the criminal conduct in the field of taxation, which is to be called an Investigator, is a series of acts committed by the Investigator to seek, and to gather the evidence that is in the field of criminal conduct. taxation of the area that occurred as well as finding the suspect.
33. Investigators are the police officialsThe State of the Republic of Indonesia or a particular civil servant officer who is authorized specifically by the invite-invite to conduct the investigation.
34. The subsequent civil servant investigator (PPNS) was a specific civil servant in the Government of the Local Government, who was authorized by law to conduct an investigation of the violation of the Regional Regulations.
BAB II
INTENT AND PURPOSE
Section 2
The intent of this Regional Regulation is to provide a legal basis for the Local Government in the Entertainment Tax vote.
Article 3
The purpose of this Regional Regulation is to be: a. enhance the participation of entertainment organizers in development
Regions through tax payments; b. Increased Regional Revenue.
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BAB III
NAME, OBJECT AND TAX SUBJECT
Article 4
With the name of the Entertainment Tax levied Tax for the entertainment.
Section 5
(1) The Tax Object is the hosting service entertainment with paid repayment.
(2) Entertainment as referred to in paragraph (1) is:
a. Movie spectacle; b. Pagelaran arts, music, dance, and/or fashion; c. beauty pageantry, ncipal task and a function of managing Regional revenue. 5. An officer is an employee who is given a certain assignment in the taxation field
the area in accordance with applicable laws. 6. Regional Tax is the mandatory contribution to the Regions owed by
personal or the governing body under the law, by not getting rewards directly and used for Regional purposes for The great prosperity of the people.
7. The next entertainment tax can be called Tax is a tax on the hosting of entertainment.
8. Entertainment is all kinds of spectacle, performances, games and/or crowds that are enjoyed by pay-up.
9. Entertainment is the hosting of all types of spectacle, performances, games and/or crowds enjoyed by pay.
10. Entertainment organiser is either a person or body that organizes entertainment either for and in its own name, or for and on behalf of the other party in its dependents.
Mind decisions, and Severance Appeals, which cause the amount of tax to be paid increases in the basis of tax invoicing and must be repaid in the most prolonged period of 1 (one) months from the date of publication.
(3) the Regents of the Tax Wajib plea after meeting the requirements that
is determined to be able to provide the consent to the Tax Wajib to suspend or delay the tax payment, by being charged. interest of 2% (two percent) a month.
(4) Further provisions about tata the way of payment, deposit, place
payment, installment, and delay in tax payments are set up with the Rule of Count.
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Second Part of the Biling
Section 22
(1) The debt owed by SKPDKB, SKPDKBT, STPD, Surat
The Real Decision, Mind Decision Letter, and the Withdrawal of Appeals that are not or less paid for by the Tax Wajib in time, may be invoiced in the Letter of Paksa.
(2) The tax charge with the Surat Paksa is executed under the regulations
legislation.
BAB XI
OBJECTION AND APPEAL
Part Objection
Article 23
(1) Wajib Tax may submit an objection to the Top Count of a:
a. SKPDKB; b. SKPDKBT; c. SKPDLB; d. SKPDN; e. cutting or voting by third parties under the terms
area taxation laws.
(2) Objection is written in Indonesian with clear reasons.
(3) An objection must be submitted within the longest term of 3 (three) months
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 Filled with circumstances beyond its control.
(4) Objection may be submitted if Taxpayers have paid the most
few of the number of which have been approved of Wajib Tax. (5) The objection that does not meet the requirements as referred to
paragraph (1), paragraph (2), paragraph (3), and paragraph (4) is not considered a Letter of Objection so that it is not considered.
(6) The receipt of the receipt of the letter of objection Provided by the Regent or the sign
mailing the objection letter via the post letter is recorded as a sign of receipt of the receipt of the letter.
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Section 24
(1) The Count in the most prolonged 12 (twelve) months, from the date the Letter of Objection is received, must make a decision on the objection submitted.
(2) The Regent's Decision on objections can be Either accept the whole or partial, refuse, or increase the amount of the owed tax.
(3) If the term as referred to in paragraph (1) has passed by and
The Regent does not make a decision, the objection is filed It is considered granted.
Second Part
Appeal
Article 25
(1) The Tax Tribunal may appeal only to the Tax Court against the decision regarding its objection set by the Regent.
(2) Appeals as referred to in paragraph (1) are filed written in Indonesian, for a clear reason within the term 3 (three) months since the decision is received, attached to a copy of the decision letter.
(3) The appeal of an appeal request is suspending the obligation pay
taxes up to 1 (one) months since the date of issuer of the appeal verdict.
Article 26
(1) If the submission of an appeal or appeal is granted in part
or entirely, the excess tax repayment is returned with plus interest rates of 2% (two percent) a month for the most lasting 24 (two Twenty-four) months.
(2) The flower patches as referred to in paragraph (1) are calculated from the month
softening up 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 amount of tax based on a decision by which it is reduced by tax. paid before filing an objection.
(4) In the case of Wajib Tax filing an appeal, the sanction
administrative is a fine of 50% (fifty percent) as referred to the verse (3) not imposed.
(5) In terms of appeal denied or granted in part, Wajib
Tax is subject to sanctions The administrative fines of 100% (one hundred percent) of the amount of taxes based on the verdict were reduced by payment of the paid tax before filing an objection.
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BAB XII
CORRECTING, REVOCATION, DETERMINATION, AND REMOVAL OR REDUCTION OF ADMINISTRATIVE SANCTION
Article 27
(1) At the request of Wajib Tax or due to his post, the Regent may
fix SKPDKB, SKPDKBT or STPD, SKPDN or SKPDLB that in its publishing there is a write error and/or miscompute and/or misrepresentation of certain provisions in area taxation laws.
(2) Bupati can:
a. Defile or abolish the administrative sanction of interest, fine, and tax increase in debt according to the regulation of the taxation of the area, in which case the sanctions are imposed due to the peculiarable of the Tax Taxes or not for the error;
b. reverse or cancel SKPDKB, SKPDKBT or STPD, SKPDN or SKPDLB that are not true;
c. parse or cancel STPD; d. canceling the results of the check or the tax decree that
is implemented or published does not correspond to the specified method;
e. parse the debt tax decree based on consideration of the ability to pay for the Tax Object or certain conditions of the Tax Object.
(3) Further provisions of the manner of reduction or removal
administrative sanction and The deduction or cancellation of the tax decree as referred to in paragraph (2), is governed by the Rule of Count.
BAB XIII
EXPIRATION BILLING
Section 28
(1) The Right to tax billing, Expiration date (s): except where the Tax Taxes are in the area of taxation.
(2) The expiry of the tax rate as in paragraph (1)
is resilient if: a. published the Letter of the Uran and the Surat Paksa; b. any tax debt recognition of Wajib Tax either directly or
not directly.
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(3) In the event of published Mail and Paksa letters as referred to in paragraph (2) the letter a, the billing expiry is calculated from the date of the delivery of the Letter of the Paksa.
(4) The recognition of the Tax debt directly as referred to in paragraph
(2) the letter b is that the Tax Concurrent in its consciousness states that it still has the Tax debt and has not paid it to the Local Government.
(5) The debt recognition is indirectly as intended on verse
(2) letter b, may be known from the submission of an installment request or delay payments and pleas by Wajib Tax.
Article 29
(1) Tax debts that are not likely to be billed again because the right to perform
billing is expired can be abolished. (2) The Regent specifies the decision of the removal of the Tax Debt which i underpaid; b. from SPTPD ' s research results there is a shortage of payments as
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 b, plus administrative sanction of interest of 2% (two percent) each month for the longest 15 (fifteen) months since
Section 21
(1) Due to the most recent 15 (fifteen) business days of tax payments
after tax returns. (2 8 on the Entertainment Tax, but with the release of Law No. 28 Year 2009 on Regional Taxes and Regional Retribution, the Regulation of the Regions is no longer in compliance with applicable laws, so it needs to be reviewed and adjusted by publishing Local regulations New ones. Based on these considerations, it is necessary to form the Purworejo County Regulation on the Entertainment Tax.
II. THE EXPLANATION OF THE ARTICLE BY SECTION
Article 1 Is quite clear. Section 2 is quite clear. Section 3 is quite clear. Section 4 is quite clear. Section 5 is quite clear. Section 6 is quite clear.
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Article 7 of the paragraph (1) is fairly clear.
paragraph (2) The amount of money that should be received is the amount of money
received from ticket sales, plus the sum of the calculation of the entire price cut and the sum of the entire ticket price Which is given free (free).
Article 8 paragraph (1) is quite clear.
verse (2) Is quite clear.
The verse (3) referred to folk art entertainment/traditional
is entertainment that is seen as necessary to be conserved and hosted in a place where it can be visited by all the community layers
Article 9 Is pretty clear. Article 10 is pretty clear. Article 11 is pretty clear. Section 12 is pretty clear. Section 13 is quite clear. Section 14 is quite clear. Section 15 is quite clear. Section 16 of the paragraph (1) of this provision authorizes the Regent to be able to
publish SKPDKB, SKPDKBT or SKPDN only for certain cases, in other words only against certain Tangible Taxes or based on the results of the examination do not meet the formal and/or material obligations.
Example: 1. A Wajib Tax does not deliver the SPTPD in the year
tax 2009. After being reprimanded in a given term also has not delivered the SPTPD, then in the longest term 5 (five) years the Regional Head can publish SKPDKB over a debt owed tax.
2. A Taxpayer delivered the SPTPD in the tax year 2009. In the five (five) year periods, it turns out that the results of the delivered SPTPD are not correct. At such a less paid tax, the Regent may publish SKPDKB plus administrative sanction.
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3. Mandatory Tax (s) as specified in the published example SKPDKB, if in the most prolonged term 5 (five) years after the debt tax is found in new data and/or the original data has not been revealed which led to the addition of the amount of tax owed, the Bupati can publish SKPDKBT.
4. Taxpayers based on the results of a Regional Head check turns out the amount of taxes owed as much as the amount of tax credits or non-debt taxes and no tax credits, the Regent may publish SKPDN.
the letter a number 1 is pretty clear. Number two is pretty clear. The number 3 is referred to in the office of tax.
is the definition of a debt-owed tax made by a Regent or a designated official based on existing data or any other information that is owned by the Regent or the Acting Officer. appointed.
the letter b is quite clear. It's pretty clear. Paragraph (2) The following paragraph (2) of this Agreement governs the penalty for the non-tax (2%) of tax (two) per month of taxes that are not or overdue for the term. At least twenty-four (twenty-four) months of taxes that are not or overdue are paid. The administrative sanction of interest rates has been calculated from the time when the tax was published until the publication of SKPDKB.
paragraph (3) In the case of the Tax Wajib does not meet its tax obligations
as it is referred to in paragraph (1) letter b, i.e. with the discovery of new data and/or data that was originally undisclosed that came from the results of the examination Thus, the tax owed to Wajib Tax was imposed by 100% (100%) of tax deprivation. This administrative sanction is not imposed when Wajib Tax reports it before the inspection action.
The verse (4) is quite clear.
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paragraph (5) In the case of the Tax Wajib does not meet its tax obligations
as it is referred to in paragraph (1) letter a number 3, that is that Wajib Tax does not charge the SPTPD which it should do, imposed administrative sanction would be a 25% (twenty-five percent) tax increase from the underlying tax rate.
In this case, the Regent sets the tax owed in office through the issuer of SKPDKB.
In addition to the administrative sanction of a 25% increase (twenty-five percent) of the subject of the tax owed also the administrative sanction of interest rate of 2% (two percent) a month is calculated from less or late taxes. paid for the most prolonged period of 24 (24) months. The administrative sanction of interest rates has been calculated from the time when the tax was published until the publication of SKPDKB.
Article 17 of the paragraph (1)
The prohibited point is that the whole process of a tax process cannot be passed to a third party, but it is possible that a third-party cooperation in the course of the process is not allowed to be used. Taxes include the printing of tax forms, the delivery of letters to the Tax Wajib, or the set of object data and tax subjects. Prohibited activities that are prohibited from working with a third party are the activities of the calculation of the owed tax, tax-deposit oversight, and tax invoicing.
paragraph (2) These provisions govern the way the tax imposition is paid. On your own by Wajib Tax. A self-paid tax is the imposition of the tax that gives the tax confidence the confidence to calculate, account, pay, and report its own tax owed by using SPTPD.
paragraph (3) of the Taxes that fulfill its obligations in the manner
pays for itself, required to report a tax owed by using SPTPD. If a trust is specified in the IBM Software as a Service, IBM will provide IBM with a written request for IBM to provide the following terms and terms and terms and terms and terms applicable to the IBM International Software as a Service.
Article 18 is quite clear. Article 19 of the paragraph (1)
referred to in an insidentil entertainment is entertainment that is held at a given time with a specific period of time and is not settled.
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paragraph (2) It is quite clear. verse (3) It is pretty clear. Section 20 is quite clear. Section 21
paragraph (1) The due date payment is the last date of the tax payment.
paragraph (2) It is quite clear. verse (3) It is pretty clear. verse (4) It is pretty clear. Article 22 paragraph (1) referred to as the Letter of Paksa is a warrant
pays the tax debt and the tax billing fee issued by the Regent or the designated official.
paragraph (2) is quite clear. Section 23 is quite clear. Section 24 is quite clear. Section 25 is quite clear. Section 26 is quite clear. Section 27 is quite clear. Article 28 of the paragraph (hen to carry out a real, broad and responsible Regional Autonomy need to increase Regional Real Revenue, in order for the Regions to be able to finance The household itself.
The tax is one of the original sources of Indigenous Revenue picked up from the public without being rewarded directly. By digging up existing tax potential, it is expected to increase Regional Real Revenue.
In an effort to excavate the regional tax potential, Government
Purworejo County has published the Regional Rule of Regional District II Purworejo Number 5 Year 199
