Regional Regulation Number 17 In 2008

Original Language Title: Peraturan Daerah Nomor 17 Tahun 2008

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://peraturan.go.id/inc/view/11e452bd778499708ec4313634343033.html

513 GAZETTE AREA of BOGOR CITY in 2008 number 1 Serie B REGULATIONS AREA of BOGOR CITY number 17 in 2008 ABOUT the CHANGES to the REGULATION of the REGIONAL CITY of BOGOR number 3 in 2007 ABOUT the ENTERTAINMENT TAX with the GRACE of GOD ALMIGHTY the MAYOR of BOGOR, Considering: a. that under article 21 of the letter e Act No. 32 of 2004 on local governance as amended a second time with Act No. 12 of 2008 about the second amendment in the Law Number 32 year 2004 about governance The area, in the autonomous areas have the right to levy a local tax; b that it is based on Act No. 18 of 1997 on Tax and regional Levies Area as amended by Act No. 34 of 2000 on changes to the Act No. 18 of 1997 on Tax and regional Levies Area, which was later followed up with the Government Regulation Number 65 in 2001 on tax areas, the City Government has set up Bogor Bogor Region Regulation number 3 of 2007 about the Entertainment Tax; 514 c http://www.bphn.go.id/that in order to appreciate the development and demands of the community, the necessary changes to the regulation of the Bogor Area number 3 in 2007; d that satisfies the provisions of article 189 Act No. 32 of 2004 on local governance as amended a second time with Act No. 12 of 2008 about the second amendment in the Law Number 32 of 2004 concerning Regional Government, the regional House of representatives (DPRD) mayors have refined the draft local regulations about the changes to the regulation of the Bogor Area number 3 in 2007 about the Entertainment Tax in accordance with the decision of the Governor of West Java Number 188.342/Kep. 676-Huk/2008 about Bylaw Draft evaluation of urban areas Bogor about changes to the regulation of the Bogor Area number 3 in 2007 about the Entertainment Tax; e that consummation as stated on the letter d, done so that Regulation of this area is not contrary to the public interest and higher legislation; f that based on considerations as referred to in letter a, letter b, letter c, letter d, and the letter e, the need to establish local regulations about the changes to the regulation of the Bogor Area number 3 in 2007 about the Entertainment Tax; Remember: 1. Act No. 16 of 1950 on the establishment of areas of major cities in the Province of East Java, Central Java, West Java and in the special region of Yogyakarta as amended by Act No. 13 of 1954 about Modifying Act No. 16 and 17 in 1950 (Republic of Indonesia before) about the formation of large cities and small towns in Java (Gazette Republic of Indonesia Number 40 of 1954 Additional Sheets, the Republic of Indonesia Number 551); http://www.bphn.go.id/515 2. Act 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); 3. Act No. 6 in 1983 about the General provisions of the Ordinance of taxation (Gazette of the Republic of Indonesia Number 49 in 1983, an additional Sheet of the Republic of Indonesia Number 3262) as amended by Act No. 16 of 2000 (State Gazette of the Republic of Indonesia year 2000 Number 126, an additional Sheet of the Republic of Indonesia Number 3984); 4. Act No. 17 of 1997 about a tax dispute resolution Bodies (State Gazette of the Republic of Indonesia Number 40 in 1997, an additional Sheet of the Republic of Indonesia Number 3684); 5. Act No. 18 of 1997 on Tax and regional Levies region (State Gazette of the Republic of Indonesia Number 41 in 1997, an additional Sheet of the Republic of Indonesia Number 3685) as amended by Act No. 34 of 2000 on changes to the Act No. 18 of 1997 on Tax and regional Levies region (State Gazette of the Republic of Indonesia Number 246 in 2000, an additional Sheet of the Republic of Indonesia Number 4048); 6. 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); 7. Act No. 8 of 1999 on the protection of the consumer (State Gazette of the Republic of Indonesia Number 42 in 1999, an additional Sheet of the Republic of Indonesia Number 3821); http://www.bphn.go.id/516 8. Act No. 28 of 1999 about the organizers of a country that is clean and free from corruption, collusion, and Nepotism (State Gazette of the Republic of Indonesia Number 75 in 1999, an additional Sheet of the Republic of Indonesia Number 3851); 9. Act No. 14 of 2002 about the Tax Court (State Gazette of the Republic of Indonesia Number 27 in 2002, an additional Sheet of the Republic of Indonesia Number 4189); 10. 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); 11. 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); 12. 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); 13. 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 a second time with 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); 14. 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); http://www.bphn.go.id/517 15. Government Regulation Number 68 of 1999 regarding the procedures for the implementation of the community's Participation in the Organization of the State (State Gazette of the Republic of Indonesia Number 129 in 1999, an additional Sheet of the Republic of Indonesia Number 3866); 16. Government Regulation Number 65 in 2001 on tax areas (State Gazette of the Republic of Indonesia Number 118 in 2001, an additional Sheet of the Republic of Indonesia Number 4138); 17. 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 of Indonesia Number 4578); 18. 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); 19. Government Regulation Number 38 in 2007 about Government Affairs Divisions between the Government, local governance and local governance of the province, Kabupaten/Kota (State Gazette of the Republic of Indonesia Number 82 in 2007, an additional Sheet of the Republic of Indonesia Number 4737); 20. Government Regulation Number 41 in 2007 about the Organization of the device area (State Gazette of the Republic of Indonesia Year 2007 Number 89, an additional Sheet of the Republic of Indonesia Number 4741); 21. The decision of the Minister of Home Affairs Number 170 of 1997 about the Ordinances of tax Collection Guidelines Area 22. The decision of the Minister of Home Affairs Number 172 of 1997 about the criteria The Taxpayers obligated to Organise accounting and Bookkeeping Procedures; http://www.bphn.go.id/518 23. The decision of the Minister of Home Affairs Number 173 of 1997 concerning Examination Procedures in the field of tax areas; 24. The decision of the Minister of Home Affairs Number 43 in 1999 about the System Administration Procedures and tax areas, Reception areas, and a levy on Income etc.; 25. Regulation of the Minister of Home Affairs number 13 Year 2006 about Regional Financial Management Guidelines as amended by regulation of the Minister of Home Affairs Number 59 in 2007 about the changes to the regulation of the Minister of Home Affairs number 13 year 2006 Financial Management Guidelines of the region; 26. Applicable local Bogor City No. 12 of 2007 about Investigator civil servant (the sheet Region Bogor City in 2007 number 6 of the series E); 27. The regulations of the regional city of Bogor number 13 in 2007 about the fine points of regional financial management (Bogor Region Gazette Year 2007 number 7 Series E); 28. Local regulations Bogor City number 3 in 2008 about the Affairs of the Government of the city of Bogor (Bogor City Gazette in 2008 number 2 E series); Together with the approval of the HOUSE of REPRESENTATIVES of the REGIONAL CITY of BOGOR and BOGOR MAYOR DECIDED: setting: LOCAL REGULATIONS ABOUT the CHANGES to the REGULATION of the BOGOR AREA number 3 in 2007 ABOUT the ENTERTAINMENT TAX. http://www.bphn.go.id/


519 article I some provisions in the regulations area of Bogor City number 3 in 2007 about the Entertainment Tax (in 2007 the Area of the sheet number 1, Serie B), amended as follows: 1. The provisions of article 2 paragraph (3) are amended so that article 2 reads as follows: article 2 (1) with the name of the entertainment tax imposed a tax upon every organization of entertainment. (2) the object of taxation is the Organization of entertainment with the admission fee. (3) the object of the tax referred to in subsection (2) includes the following: a. the performances: 1) movies at the cinema, in the studio, and other places that charge a fee; 2) art performances, such as performances of music, dance, drama, theatre, comedy, cabaret, and the like, as well as traditional art; 3) performances of attractions, circuses, magic, or the like; 4) performances in the form of exhibition or contest; 5) show/sporting events; and 6) as well as other performances audience withheld payment. b. games billiard games: 1); 2) game slides, water games, games on ice or snow, home ice/snow, a fantasy world, or the like; 3) other games, in which players have to pay. http://www.bphn.go.id/520 c. agility: 1) game manual dexterity such as throwing the ball, flying fox, a game in the area out of bond, shoot the sniper/target, throwing wristlet, and tech 2) mechanical dexterity as Kart, off road, motor cross, train tours, cable car, or the like; 3) agility is an electronic game that uses electrical power and with digital or computerized systems like dingdong, play station, video games, arcade games, computer games, or the like) agility in water not natural like white water rafting, water adventure, and like 5) stunt in ice or snow is not natural, such as ice skating, snow world, water world, or the like; and 6 other agility) participants have paid; d. the crowd: 1) night market, bazaar, or the like) other crowds picked up the fee to the audience/visitors who enter the area of the crowd. e. massage parlor, reflection, or the like, healthy massage excluded massage parlor tuna netra; f. steam baths, healthy disposable water (SPA), bodycare, or the like. g. night clubs, pubs, music room (music room), or the like. h. karaoke, gita Hall (singing hall), or the like. (4) excluding tax object is the holding of entertainment that no admission fee, such as entertainment organized in the framework of the wedding, ceremonial, or religious activities. 2. The provisions of article 5 paragraph (1) amended article 5 subsection (2) amended article 5 subsection (3) amended and supplemented, namely article 5 paragraph 1 paragraph (3) a., so article 5 reads as follows: http://www.bphn.go.id/521 article 5 (1) every organization of entertainment as referred to in article 2 paragraph (2) either by using the admission ticket or other mandatory lists the price of admission. (2) tax rates for the entertainment as referred to in article 2 paragraph (3) are assigned as follows: type of Tariff a. performances: 1) movies: a) in theaters: (1) HTM Rp. 35.000,-15% (fifteen perseratus) (2) HTM Rp. 10.000,-until Rp. 35.000,-10% (ten perseratus) (3) HTM under Rp. 10.000,-5% (five perseratus) b) mini studio, studio movie performances/special place , or another 10% (ten perseratus) 2) art performances with contemporary performing arts) such as concerts, dance, drama, theatre, comedy, cabaret, or another 10% (ten perseratus) b) 2% of traditional art performances (two perseratus) 3) performances of attractions, circuses, magic, or the like 10% (ten perseratus) 4) performances in the form of exhibitions, contests, or another 10% (ten perseratus) 5) show/sporting 10% (ten perseratus) b. games billiard games: 1) 10% (ten perseratus) http://www.bphn.go.id/522 2) game slides games, games on the water, ice or snow, ice/snow, Home World of fantasy or the like; 10% (ten perseratus) c. agility: 1) game manual dexterity such as throwing the ball, flying fox, a game in the area out of bond, shoot the sniper/target, throwing wristlet, or another 10% (ten perseratus) 2) mechanical dexterity as Kart, off road, motor cross, train tours, cable car, or the like; 10% (ten perseratus) 3) agility that uses electrical power and with digital or computerized systems like dingdong, play station, video games, arcade games, computer games, or the like 20% (twenty perseratus) 4) agility in water not natural like white water rafting, water adventure, or the like 10% (ten perseratus) 5) stunt in ice or snow is not natural, such as ice skating, snow world, water world , or the like; 10% (ten perseratus) d. crowd as the night market, bazaar, and so on up to 10% (ten perseratus) e. massage parlor, reflection, or the like, healthy massage excluded massage parlor tuna netra; 20% (twenty perseratus) f. steam baths, healthy disposable water (SPA), bodycare, or the like; 25% (twenty-five perseratus) g. night clubs, pubs, music room (music room), or the like 35% (thirty five perseratus) h. karaoke, gita Hall (singing hall), or the like 20% (twenty perseratus) http://www.bphn.go.id/523 (3) Entertainment Organizer with payments that do not include the price of admission referred to in subsection (1), either by using the voucher, door prize, product promotion, or the like are taxed with a tariff appropriate types of entertainment as referred to in paragraph (2) and subject to administrative sanctions by 25% (two twenty-five perseratus) of payment. (3) a holding of entertainment in one area that provides more than one kind of entertainment and a picked mercenaries in one Unity (Canal) rate according the type of entertainment that is held. Chapter II Rules this area comes into force on the date of promulgation. So that everyone can know it, ordered the enactment of regulations in this area is its placement in the piece of the regional city of Bogor. Set in Bogor on December 30, 2008 the MAYOR of BOGOR, ttd DIANI BUDIARTO Enacted in Bogor on December 31, 2008 Plt. SECRETARY CITY of BOGOR, t.t. d BAMBANG GUNAWAN. S GAZETTE AREA of BOGOR CITY in 2008 number 1 series B http://www.bphn.go.id/524 http://www.bphn.go.id/