Local Regulations Number 14 Of 2010

Original Language Title: Peraturan Daerah Nomor 14 Tahun 2010

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e452bd9de00300aef2313634353037.html

The GOVERNMENT of PURWOREJO 1 GOVERNMENT PURWOREJO DISTRICT REGULATIONS PURWOREJO number 14 in 2010 ENTERTAINMENT TAX with the GRACE of GOD ALMIGHTY REGENT PURWOREJO, Considering: a. that in Purworejo often held entertainment which includes various types of spectacle, performances, games and/or crowds enjoyed with admission fee; b. that against Providence entertainment referred to in letter a, can be withheld tax as a form of entertainment providers participation towards regional development c. that based on Act No. 28 of 2009 about local tax Levies and Tax areas, Entertainment is a kind of tax areas that pemungutannya into authority district/city; d. that the applicable local County Regencies Purworejo No. 5 of 1998 on Tax entertainment, is no longer appropriate with the development of the State and the applicable legislation, so that needs to be adjusted; e. that based on considerations as referred to in letter a, letter b, letter c, letter d and need to establish local regulations about Entertainment Tax; Remember: 1. Act No. 13 of 1950 on the establishment of County regions in Central Java province; 2. Law No. 8 of 1981 on the law of criminal procedure (State Gazette of the Republic of Indonesia Number 76 of 1981, additional sheets of the Republic of Indonesia Number 3209); http://www.bphn.go.id/2 3. Law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 49 in 1983, an additional Sheet of the Republic of Indonesia Number 3262), as amended several times, the last by Act No. 4 of 2009 about the determination of the Replacement Government Regulations Act No. 5 of 2008 about the fourth Change in the law number 6 Year 1983 on general provisions and Taxation Procedures into law (Republic of Indonesia Sheet in 2009 Number 62 Additional Sheets, the Republic of Indonesia Number 4999); 4. Act No. 7 of 1997 concerning Tax Billing with Force (Gazette of the Republic of Indonesia Number 42 in 1997, an additional Sheet of the Republic of Indonesia Number 3686), as amended several times, the last by Act No. 19 of 2000 about the second amendment in the law number 19 in 1997 about the tax Billing with Force (Gazette of the Republic of Indonesia year 2000 Number 129 Additional Sheets, the Republic of Indonesia Number 3987); 5. Act No. 14 of 2002 about lan Pengadi tax (State Gazette of the Republic of Indonesia Number 27 in 2002, an additional Sheet of the Republic of Indonesia Number 4189); 6. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286); 7. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia Number 4355); 8. Act No. 10 of 2004 concerning the formation of Legislation (State Gazette of the Republic of Indonesia Number 53 in 2004, an additional Sheet of the Republic of Indonesia Number 4389); 9. Act No. 3 of 2004 concerning the inspection, management and financial responsibility of the State (State Gazette of the Republic of Indonesia Number 66 in 2004, an additional Sheet of the Republic of Indonesia Number 4400); 10. Law Number 32 of 2004 concerning Regional Government (State Gazette of the Republic of Indonesia Number 125 of 2004, an additional Sheet of the Republic of Indonesia Number 4437), as amended several times, the last by Act No. 12 of 2008 about the second amendment in the Law Number 32 of 2004 concerning Regional Government (State Gazette of the Republic of Indonesia Number 59 in 2008, an additional Sheet of the Republic of Indonesia Number 4844); http://www.bphn.go.id/3 11. Act No. 33 of 2004 concerning the Financial Equalization between the Central Government and the regional Government (the State Gazette of the Republic of Indonesia Number 126 in 2004, an additional Sheet of the Republic of Indonesia Number 4438); 12. Act No. 10 of 2009 about Tourism (State Gazette of the Republic of Indonesia number 11 in 2009, an additional Sheet of the Republic of Indonesia Number 5141); 13. Act No. 28 of 2009 about local tax and Regional Levies (State Gazette of the Republic of Indonesia Number 130 in 2009, an additional Sheet of the Republic of Indonesia Number 5049); 14. Government Regulation Number 27 in 1983 on the implementation of the book of the law of criminal procedure (State Gazette of the Republic of Indonesia Number 36 in 1983, an additional Sheet of the Republic Indonesia country number 1136); 15. Government Regulation Number 58 in 2005 about the financial management area (State Gazette of the Republic of Indonesia Number 140 in 2005, an additional Sheet of the Republic Indonesia country number 4578); 16. Government Regulation Number 79 in 2005 about Coaching Guidelines and supervision of the Organization of the Government (State Gazette of the Republic of Indonesia Number 165 in 2005, an additional Sheet of the Republic of Indonesia Number 4593); 17. Government Regulation Number 38 in 2007 about Government Affairs Divisions between the Government, local governance and local governance Provincial district/city (State Gazette of the Republic of Indonesia Number 82 in 2007, an additional Sheet of the Republic of Indonesia Number 4737); 18. Government Regulation Number 69 in 2010 about the procedures for the granting of Tax Incentives and utilization of Voting area and Regional Retribution (Gazette of the Republic of Indonesia Number 119 in 2010, an additional Sheet of the Republic of Indonesia Number 5161); 19. the presidential Regulation No. 1 of 2007 about the Endorsement, Enactment and Dissemination of legislation; 20. Applicable local County Regencies Purworejo road number 3 in 1988 about Investigator civil servant at the District Government Environment Regencies Purworejo (District Gazette Regencies Purworejo 1989 number 1); 21. Applicable local Purworejo number 3 in 2007 about the fine points of regional financial management (Regional Gazette Purworejo 2007 number 3); 22. Applicable local Purworejo number 4 in 2008 about the Affairs of the local governance Purworejo (Sheet Area Purworejo in 2008 number 4); http://www.bphn.go.id/4 By mutual agreement of the REGIONAL PEOPLE'S REPRESENTATIVE COUNCIL and PURWOREJO REGENT PURWOREJO DECIDED: setting: LOCAL REGULATIONS ABOUT TAXES. CHAPTER I GENERAL PROVISIONS article 1 in regulation of this area, which is: 1. The area is Purworejo. 2. Local Government is the Regent and the Region as organizer of local governance. 3. The Regent was Regent of Purworejo. 4. Regional Revenue Manager is the Device Working areas had basic tasks and functions to manage the revenue of the region. 5. Officials are employees who are given specific tasks in the field of taxation area in accordance with the legislation in force. 6. mandatory contributions is tax areas to areas that are payable by the person or Agency that is forced by law, by not getting rewarded directly and used for the purposes of the area for most of the prosperity of the people. 7. Entertainment Tax hereinafter may be referred to the tax is the tax on holding of entertainment. 8. Entertainment is all kinds of spectacle, performances, games and/or crowds enjoyed with the admission fee. 9. Organization of Entertainment is the Organization of all kinds of spectacle, performances, games and/or crowds enjoyed with the admission fee. 10. The organizers of entertainment is a private person or entity that organizes entertainment good for and on his own name, or for and on behalf of the other party into his charge. 11. The subject of tax areas are private persons or entities that may be subject to tax. 12. The taxpayer is a private person or body, including the taxpayers, tax cutting and tax collector has the right and obligation of taxation in accordance with the provisions of laws-invitation taxation area. 13. the governing body is a group of people and/or capital which is unity, both doing business and not doing business that includes limited liability company, the company komanditer, the company's other State-owned enterprises (SOEs), or Areas owned enterprises (BUMD) with name and in any form, firm, peers, cooperatives, pension funds, Association, Assembly, foundations, organizations, social and political organizations, or other organizations forms, institutions and other bodies including the collective investment contract and business form anyway. http://www.bphn.go.id/


5 14. Local tax period is a period of 1 (one) calendar month or other time period that is set by regulation Regent longest 3 (three) calendar months, which became the basis for the taxpayer to calculate, deposit, and reporting of taxes owed. 15. Regional Tax Year is a period length of 1 (one) calendar year, except when Taxpayers use a fiscal year that is not the same as the calendar year. 16. Local tax owed tax is to be paid at some point, during the Tax year, Tax, or in the Tax Year in accordance with the provisions of the regulations of the area. 17. The voting is a set of activities ranging from gathering together the data of the object and the subject of tax, Tax determination of the magnitude of the tax owed to the tax collection activities to the Taxpayers as well as the supervision of penyetorannya. 6. The notice of tax areas, hereinafter abbreviated SPTPD, is a letter by the Taxpayer is used to report the calculation and/or tax payments, Tax and/or Object rather than the object of the tax, and/or possessions and obligations in accordance with the provisions of the regulations of the area. 19. Letter of Tax Deposit Area, hereinafter abbreviated SSPD, is proof of the payment or remittance of tax that has been done by using the form or have done with another way to cash payment through Public Areas appointed by the Regent. 20. Letter of the statutes, tax areas Less Pay, hereinafter abbreviated to SKPDKB, is the letter of the tax provision that determines the magnitude of the principal amount of the tax, the amount of the tax credit, the amount of the deficiency payment of principal taxes, administrative sanctions, and the magnitude of the amount of tax still payable. 21. A letter of Provision of additional Pay Less local tax, hereinafter abbreviated to SKPDKBT, is the letter of the tax provision that determines the top supplement amount of tax that has been set. 22. Letter of Nil tax areas Ordinance, hereinafter abbreviated to SKPDN, is the letter of the tax provision that determines the principal amount equal to the amount of taxes tax credits or tax is not payable and no tax credit. 23. The letter of the statutes, tax areas More Pay, hereinafter abbreviated to SKPDLB, is the letter of the Tax Ordinance determine the amount of overpayment of tax due to the tax credit amount is greater than the taxes owed or should not be payable. 24. Local Tax Bill a letter, hereinafter abbreviated as STPD, is a letter to do your tax bill and/or administrative sanction in the form of interest and/or a fine. 25. The decision letter of Rectification is a decree fixing typos, mistakes count, and/or confusion in the application of certain provisions in the regulations contained in the region, the letter of the statutes, local tax, local tax Ordinance Letters Less pay, Less local tax Ordinance Letters Pay an additional local tax Statutes, letter, letter of Nil Provision to pay More tax areas, the Regional tax bill, the decision letter of Correction , or the decision letter of Objection. 26. An objection decision letter is a letter decision on objections to the Tax Provision, mail Area, local tax Ordinance http://www.bphn.go.id/6 Less Pay, Less local tax Ordinance Pay an additional local tax Statutes, letter, letter of Nil Tax Provision Areas More Pay, or against withholding or collection by third parties are submitted by the Taxpayer. 27. The verdict of the Appeal is the judicial Body ruling tax on the appeal against the decision letter of Objection filed by the Taxpayer. 28. the Accounting logging is a process that is done on a regular basis to collect data and financial information that includes property, liabilities, capital, income and expenses, as well as the amount of the price of the acquisition and delivery of goods or services, which are covered with drawing up the financial statements in the form of a balance sheet and income statement for the period of the tax year. 29. Regional Public Cash is money storage Areas specified by the Regent to accommodate the entire reception area and used to pay the whole of the expenditure areas. 30. The incentive tax hereinafter referred to as the voting Incentive is the additional revenue that is given in recognition of a specific performance in carrying out the poll tax. 31. The examination is a series of activities to gather and process data, description and/or evidence carried out objectively and professionally on the basis of a standard examination to test the compliance of regional tax obligation fulfillment and/or for other purposes in order to carry out the provisions of the regulations of the area. 32. Investigation of criminal acts in the field of taxation the area hereinafter may be referred to the investigation is a series of actions taken by Investigators to search for and collect the evidence with the evidence it makes light of the criminal acts in the field of taxation area that happened as well as finding should suspect. 33. The investigator was Acting State police of the Republic of Indonesia or the particular civil servant Officials who are specifically authorized by law to conduct the investigation. 34. The investigator civil servant who then shortened in 1988, is investigating certain civil servants in local government environment which was authorized by special legislation to do the investigation against violation of local regulations. CHAPTER II AIMS and OBJECTIVES article 2 establishment of Regulatory Intent of this area is to provide a legal basis for local government in the poll Tax. Article 3 the purpose of this area is the establishment of Regulations is: a. increase participation of organizers of entertainment in regional development through the payment of taxes; b. increase the Revenue of the original area. http://www.bphn.go.id/7 CHAPTER III name, OBJECT and SUBJECT of TAX article 4 under the name Entertainment Tax imposed taxes on the Providence entertainment. Article 5 (1) the object of Taxation is the service organization of entertainment with the admission fee. (2) Entertainment referred to in subsection (1) is: a. a spectacle of film; b. performance arts, music, dance, and/or clothing; c. beauty pageants, bodybuilding, and the like; d. the exhibition; e. discos, karaoke bars, nightclubs, and the like; f. circus, acrobatics, and magic; g. billiard games, golf, and bowling; h. horse racing, motor racing, and a game of dexterity; i. massage parlor, reflection, steam bath/spa and Fitness Centre (fitness center); j. sports matches. (3) excluding Tax Objects referred to in subsection (2) is: a. reflexology implemented by traditional pengobat; b. holding of exhibitions by local governments; c. sports matches organized by the local government; d. organizing entertainment for the purpose of charity. (4) Organizing entertainment for the purpose of charity as referred to in paragraph (3) the letter d, governed more by rules of Regent. Article 6 (1) the subject of tax is a private person or entity that enjoys entertainment. (2) the taxpayer is a private person or entity that hosts entertainment. CHAPTER IV of the BASIC RATE, the IMPOSITION of TAXATION and HOW to article 7 (1) the basis of taxation is the amount of money received or which should be accepted by the organizers. http://www.bphn.go.id/8 (2) the amount of money that is supposed to received as referred to in paragraph (1), including discounted rates and free tickets are given to recipients of services. Article 8 (1) the tax rate set by 20% (twenty percent). (2) specifically for discos, karaoke bars, nightclubs, massage parlors, and a steam bath/spa, set tax rate of 30% (thirty per cent). (3) a special traditional folk art/Entertainment tax rates are set by 10% (ten percent). Article 9 Magnitudes of principal Taxes owed is calculated by multiplying the price of the ways referred to in article 8 on the basis of the imposition of the taxes referred to in article 7. Chapter V REGION VOTING article 10 Taxes owed in the region the region where free entertainment organized. CHAPTER VI the TAX PERIOD, the TAX YEAR the TAX PAYABLE and the MOMENT article 11 (1) the tax Period is 1 (one) calendar month for the entertainment held for a period of one (1) month or more. (2) the tax Period is the period of time equal to the length of a period of organizing entertainment for the entertainment held less than 1 (one) calendar month. Article 12-year tax is one (1) calendar year. Chapter 13 Taxes payable in a tax period occurred during the Organization of entertainment. http://www.bphn.go.id/


9 CHAPTER VII REGISTRATION TAX OBJECTS clause 14 (1) Each Taxpayer is obligated to register and report Tax Objects for his efforts. (2) registration and reporting procedures as referred to in paragraph (1), governed more by rules of Regent. CHAPTER VIII REGIONAL TAX NOTICE of article 15 (1) Each Taxpayer is obligated to fill the SPTPD. (2) the SPTPD referred to subsection (1), to be filled with clear, correct and complete and signed by the Taxpayer or his power. (3) the SPTPD as mentioned on paragraph (1), is used to calculate, reckon and set its own taxes owed. (4) the SPTPD referred to subsection (1) must be submitted to the Governors at least 15 (fifteen) working days after the end of the tax period. (5) the form, content and procedures for charging SPTPD as referred to in paragraph (1), governed more by rules of Regent. Article 16 (1) for a period of 5 (five) years after the time of terutangnya taxes, Regent may publish: a. SKPDKB in terms of: 1. If upon inspection results or other information, taxes owed are not paid or less; 2. If the SPTPD is not submitted to the Governors within a period of 15 (fifteen) days and once admonished in writing are not delivered on time as specified in the letter of reprimand; 3. If an obligation is not met, SPTPD filling tax payable calculated in the Office. b. SKPDKBT if found new data and/or data that previously have not revealed which led to the addition of the amount of tax owed. c. SKPDN if the amount of tax owed equal to the amount of the tax credit or tax is not payable and no tax credit. http://www.bphn.go.id/10 (2) the amount of the shortage of owed taxes in SKPDKB as referred to in paragraph (1) letter a number 1 and number 2, administrative penalties in the form of an interest rate of 2% (two percent) a month is calculated from the tax paid late or less for a period of not longer than 24 (twenty-four) months counted from the moment the tax terutangnya. (3) the amount of the shortage of owed Taxes in SKPDKBT as referred to in paragraph (1) letter b, administrative penalties in the form of a rise in the amount of 100% (one hundred percent) of the amount of the Tax deficiencies. (4) the increase referred to in subsection (3) is not levied if the taxpayer reported the own before diakukan the Act examination. (5) the amount of tax payable in SKPDKB as referred to in paragraph (1) letter a number 3, administrative penalties in the form of a rise of 25% (twenty five percent) of the principal amount plus administrative sanction in the form of Tax interest of 2% (two percent) a month is calculated from the tax paid late or less for a period of not longer than 24 (twenty-four) months counted from the moment the tax terutangnya. CHAPTER IX VOTING PROCEDURES article 17 (1) of the poll Tax barred from diborongkan. (2) every Taxpayer, is obligated to pay Taxes owed by way of pay for itself based on regulations. (3) the taxpayer meets the obligations perpajakannya by using the SPTPD, SKPDKB, and/or SKPDKBT. CHAPTER X of the PAYMENT and BILLING PROCEDURES is considered Part of the payment Procedures of article 18 (1) the payment of the tax to be done all at once or in full. (2) a tax Payment is done in Cash or Public Area where others are appointed by the Governors, according to the time specified in the SPTPD, SKPDKB, SKPDKBT and STPD. http://www.bphn.go.id/11 (3) if the tax payments made at any other place appointed, the result of tax revenues should be deposited to the General area of Cash at the latest 1 (one) business day or within the time specified by the Regent. (4) the payment of the taxes referred to in paragraph (1) and paragraph (2) is performed using SSPD. Article 19 (1) organizers of entertainment incidental deposit mandatory deposit to Revenue Manager area before entertainment was held. (2) the guarantee referred to in paragraph (1), the size is determined based on the calculation of the tax rate multiplied by the price of the ticket and the number of tickets was passed (in porporasi) by the regional Revenue Manager. (3) Provisions regarding the security deposit referred to in subsection (1), governed more by rules of Regent. Article 20 (1) the Regent may publish STPD if: a. the tax in the current year is not or less paid; b. from the results of the research there were shortcomings SPTPD payments as a result of incorrectly written and/or wrong count; c. administrative sanctions imposed tax payers in the form of interest and/or a fine. (2) the amount of the shortage of owed taxes in STPD as referred to in paragraph (1) letter a and letter b, coupled with administrative sanction in the form of an interest rate of 2% (two percent) per month for the longest 15 (fifteen) months from the time the tax terutangnya. Article 21 (1) of the tax payment due the longest 15 (fifteen) business days after the time of terutangnya tax. (2) SKPDKB, SKPDKBT, STPD, correction of the Decree, the decision letter of Objection, and the verdict of the Appeal, which led to the amount of tax to be paid is increased tax collection basis and must be repaid within a period of not longer than 1 (one) month from the date of publication. (3) the Regent upon the petition after the Taxpayer meets the specified requirements may give approval to a Taxpayer to defer the payment of taxes or mengangsur, with the subject to an interest rate of 2% (two percent) a month. (4) further Provisions regarding the procedures for payments, remittance, place of payment, installment, and delays in the payment of taxes are governed by regulations of the Regent. http://www.bphn.go.id/second part of 12th Billing Procedures of article 22 (1) Taxes owed based on SKPDKB, SKPDKBT, STPD, correction of the Decree, the decision letter of Objection, and the verdict of the appeal is not or less paid by Taxpayers in time, could be charged with mail. (2) the tax Billing with Forcibly implemented based on legislation. CHAPTER XI OBJECTIONS and APPEALS the objection is considered Part of article 23 (1) the taxpayer can file an objection to Regent over an: a. SKPDKB; b. SKPDKBT; c. SKPDLB; d. SKPDN; e. voting or cutting by a third party based on the provisions of the regulations of the area. (2) an objection is filed in writing in the Indonesian Language accompanied with clear reasons. (3) the objection must be filed in writing within three (3) months from the date of the letter, or cutting the voting date as mentioned in subsection (1) unless the taxpayer can demonstrate that the length of time that can't be filled because of circumstances beyond his control. (4) an objection may be filed when Taxpayers have paid at least a number of agreed-upon tax payers. (5) Objections that do not meet the requirements referred to in subsection (1), subsection (2), subsection (3), and subsection (4) are not considered letters of Objections so as not to be considered. (6) the receipt of the letter of objection provided by Regent or sign mail delivery objection by letter registered mail as proof of receipt of the letter of objection. http://www.bphn.go.id/13 section 24 (1) the Regent in the earlier period of 12 (twelve) months, from the date of the letter of Objection is received, it should give a decision on the objection raised. (2) the decision of the Regents over the objections can be either entirely or partially accept, reject, or increase the magnitude of the tax owed. (3) if the period referred to in subsection (1) has passed and the Regent did not give a decision, an objection filed is considered granted. The second part of the appeal of article 25 (1) the taxpayer can apply only to tax court appeal against a decision regarding the objections set forth by the Regents. (2) an appeal referred to in subsection (1) is filed in writing in the Indonesian Language, with apparent reason within a period of 3 (three) months since the decision is accepted, attached with a copy of the decision letter of objection. (3) the filing of a petition of appeal suspending the obligation to pay tax up to 1 (one) month from the date of issuance of the verdict of the appeal. Article 26 (1) if the filing of an objection or appeal granted partially or completely, the tax overpayment refunded with interest rewards plus of 2% (two percent) a month for the longest 24 (twenty-four) months. (2) in return for interest referred to in subsection (1) is calculated from the month payment up to the publication SKPDLB. (3) in case the taxpayer's objections were rejected or granted in part, Taxpayers subject to administrative sanctions and fines by 50% (fifty percent) of the amount of tax on the basis of a decision of the mind is reduced by the taxes that have been paid prior to the filing of objections. (4) in case the taxpayer filed a petition of appeal, administrative sanctions and fines by 50% (fifty per cent) referred to in subsection (3) does not apply. (5) in the event the appeal is denied or granted in part, Taxpayers subject to administrative sanction in the form of a fine of 100% (one hundred percent) of the amount of tax based on the appellate verdict reduced with the payment of taxes which have been paid prior to the filing of objections. http://www.bphn.go.id/


14. CHAPTER XII RECTIFICATION, cancellation, REDUCTION of the ORDINANCE, and removal or REDUCTION of ADMINISTRATIVE SANCTIONS in article 27 (1) upon application for Taxpayer or because the term of Office, Governor can fix SKPDKB, SKPDKBT or SKPDN or SKPDLB STPD, which in its publication there were typos and/or computational errors and/or erroneous implementation of certain provisions of the regulations in this area. (2) the Regent can: a. reducing or abolishing the administrative sanction in the form of interest, fines, and the increase of taxes owed according to Regulation perundangundangan of taxation area, in terms of the sanctions imposed because of the kekhilafan Taxpayer or not because his error; b. reduce or cancel SKPDKB, SKPDKBT or SKPDN or SKPDLB STPD, that is not true; c. reduce or cancel STPD; d. cancel the examination results or the tax provision enforceable or not published in accordance with the prescribed procedures; e. reduce the Ordinances of tax payable based on the consideration of the ability to pay Taxpayers or certain conditions of tax Objects. (3) further Provisions regarding the procedures for the reduction or removal of administrative sanctions and the reduction or cancellation of the tax provision as referred to in paragraph (2), be governed by the rules of Regent. CHAPTER XIII EXPIRED BILLING Article 28 (1) the right to conduct tax billing, expiring after beyond the period of 5 (five) years counted from the moment the tax terutangnya, unless the Taxpayer do criminal acts in the field of taxation area. (2) the expiration of the tax billing as referred to in paragraph (1) tertangguh if: a. published a letter of Reprimand and Forced; b. There is recognition of the tax debt of the Taxpayer either directly or indirectly. http://www.bphn.go.id/3 (3) in the case of published letters of Reprimand and Forced Letter as referred to in paragraph (2) letter a, the expiry date is calculated from billing submission Letter forced. (4) Recognition of the tax debt is directly referred to in paragraph (2) letter b is the Taxpayer with his declared Tax debt and still has yet to pay it off to local governments. (5) the recognition of indirect debt as referred to in paragraph (2) letter b, known from the filing of the petition or delay the payment of installments and petition objections by tax payers. Article 29 (1) of the tax Receivables that might not billed again because the right to perform the billing already expired can be eliminated. (2) the deletion decision set Regent receivable tax memoranda referred to in subsection (1). (3) the procedures for removal of out-of-date Tax receivables governed by regulations of the Regent. CHAPTER XIV of the POLL TAX INCENTIVES article 30 (1) establishments that carry out the poll tax, given the incentives on the basis of the achievement of specific performance. (2) the incentives referred to in paragraph (1), is a 5% (five percent) of the plan of tax revenue year angaran regard. (3) the provisions on the granting of incentives referred to in paragraph (1) and paragraph (2), be governed by the rules of Regent. http://www.bphn.go.id/16 CHAPTER XV BOOKKEEPING and Accounting is considered part of the EXAMINATION of article 31 (1) a Taxpayer who hosted the entertainment with a turnover of at least Rp 300,000,000.0.-(three hundred million Rupiah) per year, the compulsory bookkeeping or carry out the recording. (2) the criteria of taxpayers and the determination of the magnitude of the turnover as well as record-keeping or accounting procedures as referred to in paragraph (1), subject to the regulations of the Regent. The second part of the examination of article 32 (1) Regent authorities conduct an examination to test the compliance with tax obligations fulfillment area in order to carry out the regulations of the area. (2) Taxpayers are obliged to: a. review shows and/or lend books or records, documents or other documents basically became associated with the object of the tax payable; b. provide an opportunity to enter a place or room that is considered necessary and provide assistance to the smooth running of the examination; c. provides information that is required. (3) further Provisions regarding the tax inspection procedures, subject to the regulations of the Regent. CHAPTER XVI INVESTIGATION Article 33 (1) of the Republic of Indonesia National Police Investigators and/or in 1988, authorized to conduct investigation criminal acts referred to in the area of taxation statutes the law of criminal procedure. http://www.bphn.go.id/17 (2) 1988, referred to in subsection (1) is the particular civil servant Officials in the environment of local government appointed by the competent authority in accordance with the provisions of laws-invitation (3) the investigating Authority referred to subsection (1), is to: a. receive, seek, collect and examine information or reports with regard to criminal acts in the field of taxation of the area so that such reports or information to be complete and clear; b. researching, finding and collecting personal information about the person or entity about the truth of the acts committed in connection with the criminal act of taxation area; c. requesting information and evidence from a private person or entity with respect to any criminal action in the field of taxation area; d. examine the books, records and other documents relating to criminal acts in the field of taxation area; e. conducting the search to obtain evidence bookkeeping, record keeping and other documents, as well as do foreclosures against evidence; f. enlisted the help of experts in the framework of the implementation of the tasks of investigation criminal acts in the field of taxation area; g. enjoin or prohibit someone stop and leave the room or place at the time of the ongoing examination and checking of identity and or documents taken as stated on the letter e; h. photographing someone related to the criminal act of taxation area; i. call the people to be heard and examined his statement as a suspect or a witness; j. stop the investigation; k. perform other actions that are necessary for the smooth running of the crime investigation in the field regional taxation in accordance with the provisions of the legislation. (4) in 1988, referred to in subsection (1), notify the commencement of investigation and convey the results of penyidikannya to the public prosecutor, in accordance with the provisions set forth in the law of criminal procedure. CHAPTER XVII ADMINISTRATIVE PENALTIES Article 34 Regent can revoke permissions and closes the entertainment when: a. the dereliction of duty and tax payers or for 2 (two) months continously participated and did not pay taxes; http://www.bphn.go.id/18 b. Taxpayers to deliberately collect taxes by not using a valid payment notes, or picked up no Cash deposited to the General Area; c. the Taxpayers refuse to held the Act examination and officers against legitimate reviewers who come with a letter of assignment from the Regent. CHAPTER XVIII of the CRIMINAL PROVISIONS of article 35 (1) a Taxpayer because kealpaannya did not convey the SPTPD or fill with incorrect or incomplete or incorrect information to attach to the detriment of the financial area are convicted by criminal confinement of not longer than 1 (one) year or a criminal fine of at most 2 (two) times the amount of tax payable that is not or less paid. (2) Taxpayers are purposely did not convey the SPTPD or fill with incorrect or incomplete or incorrect information to attach to the detriment of the financial area are convicted with imprisonment of not longer than 2 (two) years and or a fine of at most four (4) times the amount of tax payable that is not or less paid. Article 36 criminal acts in the field of taxation Area not prosecuted after beyond the period of 5 (five) years from the time the tax terutangnya or expiration of tax or the end of the Tax Year or part of the end of the Tax Year in question. CHAPTER XIX the CLOSING PROVISIONS Article 37 things that have not been provided for in the regulation of this area, all concerning the technical implementation, governed more by rules of Regent. http://www.bphn.go.id/19 Article 38 by the time the Regulations come into effect, this area applicable local County Regencies Purworejo No. 5 of 1998 on Tax entertainment (District Gazette Regencies Purworejo 1998 number 10), repealed and declared inapplicable. Article 39 this Area Regulations took effect on January 1, 2011. In order to make everyone aware of it, ordered the enactment of regulations in this Area with its placement in the sheet Area Purworejo. Set in Purworejo on November 30, 2010, PURWOREJO REGENT ttd MAHSUN ZAIN Enacted in Purworejo on November 30, 2010 Plt. SECRETARY PURWOREJO, Assistant Secretary of the Regional Governance ttd TRI HANDOYO SHEET PURWOREJO AREA year 2010 No. 14 series B No. 5 http://www.bphn.go.id/


20 EXPLANATION of APPLICABLE LOCAL PURWOREJO number 14 in 2010 ABOUT the ENTERTAINMENT TAX i. GENERAL EXPLANATION With the enactment of Act No. 32 of 2004 on local governance, then to carry out a real autonomous region, broad and responsible need to increase revenue of the original area, so the area was able to finance its own bylaws. Tax is one of the area's original source of income withheld from the public without getting rewarded directly. By digging the potential of existing taxes, is expected to increase revenue of the original area. In an attempt to unearth potential tax areas, the Government has published Regulations Purworejo District Regencies Purworejo number 5 in 1998 about the Entertainment Tax, however with the establishment of Act No. 28 of 2009 about local tax and Levy County, local regulations are not in compliance with the applicable legislation, so that needs to be reviewed and adapted to the published local regulations. Based on these considerations, it is necessary to form local regulations Purworejo of Entertainment Tax. II. description the SAKE ARTICLE ARTICLE article 1 is pretty clear. Article 2 is quite clear. Article 3 is quite clear. Article 4 is quite clear. Article 5 is quite clear. Article 6 is quite clear. http://www.bphn.go.id/21 Article 7 paragraph (1) is quite clear. paragraph (2) the amount of money that is supposed to received is the amount of money received from the sale of tickets, plus the number of calculations the entire piece price and number of tickets given away for free (free of charge). Article 8 paragraph (1) is quite clear. subsection (2) is quite clear. paragraph (3) is a traditional folk art/entertainment is entertainment that is considered necessary to have been preserved and are held in place that can be visited by all walks of life article 9 is quite clear. Article 10 is quite clear. Article 11 is quite clear. Article 12 is quite clear. Chapter 13 is quite clear. Article 14 is quite clear. Article 15 is quite clear. Article 16 paragraph (1) of this provision gives authority to the Regent to be able to publish SKPDKB, SKPDKBT or SKPDN only against specific cases, in other words only against certain Taxpayers are real — real or based on the results of the examination does not meet the formal obligations and/or liabilities of the material. Example: 1. A taxpayer does not convey the SPTPD in taxes. After being rebuked in a certain period also is not yet delivering the SPTPD, then for a period of not longer than 5 (five) years of the head Region can publish SKPDKB over taxes owed. 2. A taxpayer conveyed the SPTPD in taxes. Within a period of not longer than 5 (five) years, it turns out that the results of the examination SPTPD delivered is incorrect. Top tax owed less to pay, the Regent may publish SKPDKB coupled with administrative sanctions. http://www.bphn.go.id/22 3. Taxpayer as referred to in the examples that have been published SKPDKB, if within a period of not longer than 5 (five) years after the taxes owed found new data and/or data that previously have not revealed which led to the addition of the amount of tax owed, Regent can publish SKPDKBT. 4. Taxpayers based on the inspection results of the head Area turned out to be the amount of tax owed equal to the amount of the tax credit or tax is not payable and no tax credit, Regent can publish SKPDN. letter a number 1 is pretty clear. number 2 is pretty clear. number 3 is a tax assignment in the Office of tax payable basarnya assignment is carried out by the Governors or officials who are appointed on the basis of existing data or other information owned by Regent or officer appointed. the letter b is quite clear. the letter c is quite clear. paragraph (2) the provisions of this set of sanctions against Taxpayers who do not meet the obligations of perpajakannya i.e. the administrative sanction in the form of wearing an interest rate of 2% (two) percent a month from taxes that are not paid for or late period within 24 (twenty-four) months over tax paid late or not. Administrative sanctions in the form of interest is calculated from the time the tax terutangnya up to the publication SKPDKB. paragraph (3) in case the taxpayer does not meet obligations perpajakannya as referred to in paragraph (1) letter b, i.e., with the discovery of new data and/or data that previously have not revealed which comes from inspection results so that the tax owed, then the Taxpayer against administrative penalties in the form of rising 100% (one hundred percent) of the amount of the tax deficiencies. This is not subject to administrative penalties when Taxpayers report it held before the Act examination. subsection (4) is quite clear. http://www.bphn.go.id/23 subsection (5) in case the taxpayer does not meet obligations perpajakannya as referred to in paragraph (1) letter a number 3, that Taxpayers are not filling the SPTPD is supposedly doing, administrative penalties in the form of tax increases by 25% (twenty five percent) of taxes owed. In this case, the Governors set the tax owed in the position through the issuance of SKPDKB. In addition to the administrative sanction in the form of a rise of 25% (twenty five percent) of taxes owed also administrative penalties in the form of an interest rate of 2% (two percent) a month is calculated from the tax paid late or less for a period of not longer than 24 (twenty-four) months. Administrative sanctions in the form of interest is calculated from the time the tax terutangnya up to the publication SKPDKB. Article 17 paragraph (1) is banned from diborongkan is that the whole process of tax collection activities cannot be handed over to a third party, however made possible cooperation with third parties in order to process the poll tax, among other tax form printing, sending letters to Taxpayers, or gathering together the data object and subject to tax. The prohibited activities cooperated with the third party is a tally of the magnitude of the tax owed, the supervision of tax remittance, and collection of taxes. paragraph (2) the provisions of this Ordinance regulating the imposition of taxes that is paid by Taxpayers. Tax paid was tax imposition that gives credence to the taxpayer to compute, reckon, pay, and reported the own tax payable using the SPTPD. paragraph (3) Taxpayers who meet its obligations by way of pay for itself, are required to report the tax payable using the SPTPD. If Taxpayers given compute, reckon, pay, and reported the own tax payable does not meet his obligations properly, can be published SKPDKB and/or SKPDKBT who became a means of billing. Article 18 is quite clear. Article 19 paragraph (1) is incidental Entertainment Entertainment is held at a given time with a given period and not settle. http://www.bphn.go.id/24 paragraph (2) is quite clear. paragraph (3) is quite clear. Article 20 is quite clear. Section 21 subsection (1) the payment due date is the last date time tax payments. subsection (2) is quite clear. paragraph (3) is quite clear. subsection (4) is quite clear. Section 22 subsection (1) is the Letters warrant was Forced to pay the tax debt and tax collection costs incurred by the Regent or officer appointed. subsection (2) is quite clear. Article 23 is quite clear. Article 24 is quite clear. Article 25 is quite clear. Article 26 is quite clear. Article 27 is quite clear. Article 28 paragraph (1) is quite clear. paragraph (2) letter a is quite clear. the letter b is quite clear. the letter c is quite clear. the letter d is quite clear. the letter e is a particular condition Object tax, among other businesses a very limited, very little business results, businesses controlled or owned by the Taxpayer. paragraph (3) is quite clear. http://www.bphn.go.id/25 29 Article quite clear. Article 30 subsection (1) is the Agency that carries out the poll tax, is a unit of Work area that has the Device basic tasks and functions implement the poll Tax and other parties who assist in the collection of taxes. subsection (2) is quite clear. paragraph (3) is quite clear. Article 31 is quite clear. Article 32 is quite clear. Article 33 is quite clear. Article 34 is quite clear. Article 35 is quite clear. Article 36 is quite clear. Article 37 is clear enough. Article 38 is quite clear. Article 39 is quite clear. http://www.bphn.go.id/