Act No. 18 Of 1997

Original Language Title: Undang-Undang Nomor 18 Tahun 1997

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ACT 18-1997 Text copy _?.
Back COUNTRY SHEET Republic of INDONESIA No. 41, 1997 (Additional explanation in the State Gazette of the Republic of Indonesia Number 3685) legislation of the REPUBLIC of INDONESIA number 18 in 1997 on TAX and REGIONAL LEVIES AREA with the GRACE of GOD ALMIGHTY the PRESIDENT of the REPUBLIC of INDONESIA,.,, Considering: a. that the Republic of Indonesia is a State of law based on Pancasila and the 1945 Constitution, in its development has led to rapid development in national life , which needs to be continued with the support of the Government and the whole community of the potential, therefore placing taxation as one manifestation of a State obligation which is a means of participation in the financing of the State and national development;
.,, b. that the local tax levy and the area is an important area of revenue sources to finance the holding of local governance and regional development to establish the autonomous region a real, dynamic, harmonious, and responsible with a heavy point on the area level II;
.,, c. that Act No. 11 Drt. 1957 General Regulations about local tax and law No. 12 Drt. 1957 about the General rules as well as the peratuan Area Levy legislation in the field of taxation of the area and a long area of retribution is no longer appropriate with the development of the State, therefore, need newness of the tax system and regional retribution area which leads to a simple system , fair, effective and efficient, which can drive community participation in the financing of regional development;
.,, d. that based on consideration of the letter a, letter b, letter c and need to established law on Regional Taxes and Levies region;
.,, Considering: 1. Article 5 paragraph (1), article 18, article 20 paragraph (1), and article 11 paragraph (2) of the Constitution of 1945;
., ,2. Act No. 5 of 1974 about the fine points of governance in the area of (State Gazette Number 38 in 1974, an additional State Gazette Number 3037);
With the approval of the HOUSE of REPRESENTATIVES of the REPUBLIC of INDONESIA to decide:.,, set: the law on REGIONAL TAXES and LEVIES.
CHAPTER I GENERAL PROVISIONS article 1 In this law is the:.,, 1. The autonomous region, hereinafter referred to as the area, is the unity of Community law which has specific borders reserves the right, authority, and obligation to manage and take care of his household in a unitary State of the Republic of Indonesia bonds, in accordance with the applicable legislation; 2. The regional government is the head of the region and the regional House of representatives;

3. The head of a Region is the head of the regional level I or level II Area Head;., 4. Pajabat is an employee who is given a specific task in the area of taxation and regions or levy in accordance with the applicable legislation;
., ,5. Local regulations are regulations established by the head of the Region with the approval of the regional House of representatives;
., ,6. Local tax, hereinafter referred to taxes, mandatory dues is carried out by a private person or body to the region without a balanced direct rewards, which can be imposed on the basis of the applicable legislation, which is used to finance organized a local governance and regional development;
., ,7. The Agency is a form of business entity that includes a limited liability company, the company komanditer, the company's other State-owned enterprises or areas by name and in any form, Assembly, Association, firm, sharing, cooperative, foundations or similar organizations, institutions, pension funds, a business form remains as well as other forms of business entities;
., ,8. The subject of tax is a private person or entity may be subject to local tax;
., ,9. The taxpayer is a private person or entity according to regional regulations are required to make payments of tax owed, including certain tax cutters or collector;
., .10. Tax time is a period of length equal to one month of takwin unless specified;
.,, 11. The tax year is a period of one year duration takwin unless Taxpayers use a fiscal year that is not the same as the year-old takwin;
., 12. Taxes owed are taxes to be paid by the Taxpayer at any time during the Tax year, Tax or Tax Year in part according to regional regulations;
., 13. The poll is a set of activities ranging from gathering together the data of the object and the subject of taxes or levies, the determination of the magnitude of the tax or levy owed until the billing activity tax or levy to Taxpayers or Compulsory Levies as well as the supervision of penyetorannya;
.,, 14. Notice of tax areas, which can be abbreviated SPTPD, is a letter that is used by the taxpayer to report the calculation and payment of taxes owed according to regional regulations;
., 15. Mail Deposit area, which can be abbreviated SSPD, is the letter used the taxpayer to make a payment or remittance of tax owed to the county or Cash to another place designated by the head of the region;
.,,16. Letter of the statutes, tax areas, which can be abbreviated as SEGWAY, is the decree that determines the magnitude of the amount of tax owed;
., General Agreement. The letter Pay Less local tax Statutes, which can be abbreviated as SKPDKB, is a decree that determines the magnitude of the amount of tax payable, the amount of the tax credit, the amount of the deficiency payment of principal taxes, administrative sanctions, and the magnitude of the amounts still to be paid;
., 18. Letter of the statutes, Tax Extra pay-Less Areas, which can be abbreviated as SKPDKBT, is a decree that determines the top supplement a predetermined amount of tax;
.,, 19. Letter of the statutes, tax areas More Pay, which can be abbreviated as SKPDLB, is a decree that determines the amount of the excess tax payments because the amount of the credit is greater than the taxes owed or not supposed to be payable;
.,, 06. Letter of the statutes for the zero tax areas, which can be abbreviated as SKPDN, is a decree that determines the amount of tax owed equal to the amount of the tax credit, or tax is not payable and no tax credit;
.,,21. Letter Bills tax areas, which can be abbreviated as STPD, is a letter to do your taxes and bills or administrative sanction in the form of interest and/or a fine.
., .22. The decision letter of Rectification is a decree to correct typos, errors or calculate and confusion in the application of the regulations contained in the Letter area ordinances of tax areas, the Provision of additional Pay Less local tax, local tax Ordinance Letters More pay, the letter of the statutes for the zero tax areas or local tax Bills;
.,,23. Objection to decision letter is a letter decision on objections to the letter of the statutes, local tax, local tax Provision Less Pay, Less local tax Ordinance Pay an additional local tax Statutes, More pay, the letter of the statutes, local tax Nil or tahadap the piece or collection by third parties are submitted by the taxpayer;
., .24. The ruling of the Appellate Body's ruling is the resolution of a dispute over Tax Appeals against the decision letter of Objection filed by the Taxpayer;
., .25. Bookkeeping is the process of recording is done on a regular basis to collect the data and information which includes the State of the property, the obligation or debt, capital, income and costs 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 the calculation of the loss of profit on each Tax Year ends;
.,, 26. Levy Area, hereinafter called levy, levy is the area as payment for the service or giving of specific permissions that are specific and provided or granted by the local authorities for the benefit of private persons or entities;
.,,27. The service is an activity of local government in the form of businesses and services that cause the goods, benefit, or other facilities that can be enjoyed by private persons or bodies;
.,,28. Public services are provided or granted by the local authorities for the purpose of the benefit and the benefit of age and can be enjoyed by private persons or bodies;
.,, 29. Business services are the services provided by the local Government to set up a commercial principle because in essence can also be provided by the private sector;
., .30. Certain permissions are specific activities of local government in the order granting permission to a private person or entity that is intended for the construction, setting, control and supervision over activities, use of space, the use of natural resources, goods, infrastructure, specific facilities or means in order to protect the public interest and maintaining environmental sustainability;
.,,31. Compulsory Levy is a private person or entity according to the laws and regulations required to make a payment levy levy, including cutting certain retribution or collector;
., 32. Levy period is a period of time which is the deadline for Compulsory Levies to make use of certain services and licensing of local Governments concerned;
.,, 33. Mail Deposit Levy area, which can be abbreviated SSRD, yan is a letter used by Compulsory Levy for the payment or remittance of levies owed to the Regional Cash or other payment to the place designated by the head of the region;
., 34. Letter of the Ordinance Levies area, which can be abbreviated SKRD, is the decree that determines the magnitude of the amount of the levy payable;

.,, 35. Letter of the statutes of the regional Levy More Pay, which can be abbreviated as SKRDLB, is a decree that determines the amount of the excess payment of levies due to the amount of levy paid more credit than the levy payable;
.,, 36. Letter Bill Levy area, which abbreviated STRD, is a letter to do the billing and administrative sanctions or retribution in the form of flowers and or fines;
., 37. The examination is a series of activities to search for, collect, and manipulate data and or other information in the framework of supervision of compliance with tax obligations fulfillment and regional retribution based on regulations and regional retribution;
., 38. Investigation of criminal acts in the field regional tax and levy is a series of actions performed by the investigator civil servant, hereinafter called investigators, to search for and collect the evidence with it makes light of the criminal acts in the field of taxation and levies that occur as well as determine should suspect.
CHAPTER II of the first part of the TAX type, for the results, tariffs, Taxation and how to article 2 (1) this type of local tax level I comprising:.,, a. Taxation of motor vehicles;

b. Duties behind the name of motor vehicles;

c. motor vehicle fuel tax; (2) type of tax areas level II consists of:.,, a. Hotel and restaurant Taxes;

b. Entertainment Tax;

c. Advertisement Tax;

d. Tax street lighting;

e. Tax taking and processing of Minerals in Group C;

f. Tax utilization of underground water and surface water;
.,, (3) and Government regulations may set out the types of taxes other than those specified in subsection (1) and paragraph (2) that meet the following criteria:.,, a. exemplary tax and not retribution;

b. object and basis of taxation is not contrary to the public interest;

c. its potential;

d. not giving a negative economic impact;

e. pay attention to aspects of Justice and the ability of the community;

f. keep the keslestarian environment.
.,, (4) the provisions of the object, the subject, and the base of taxation referred to in paragraph (1) and paragraph (2) is set out in government regulations.
.,, (5) the results of the acceptance of the motor vehicle fuel tax submitted to Regencies after deducting 10% (ten percent) of the regional yuntuk level I is concerned.
.,, (6) implementation of the provisions referred to in subsection (5) is set by government regulations.
Article 3 (1) tax rates set the highest rate:.,, a. motor vehicle Tax of 5% (five per cent);

b. Duties behind the name of motor vehicles 10% (ten percent);

c. motor vehicle fuel tax 5% (five per cent);

d. Hotel and restaurant Tax of 10% (ten per cent);

e. Entertainment tax is 35% (thirty-five percent);

f. Billboard Tax of 25% (twenty five percent);

g. street lighting Tax 10% (ten percent);., Tax, h. Uptake and the management of the Minerals The C 20% (twenty percent); i. Tax utilization of underground water and surface water of 20% (twenty percent).
.,, (4) tax rate referred to in paragraph (1) letter a, letter b, letter c and set uniform throughout Indonesia and regulated with a government regulation.
.,, (4) tax rate referred to in paragraph (1) letter d, letter e, letter f, letter g, letter h, and the letter i is specified by local regulations.
.,, (4) the magnitude of the tax owed by multiplying the tax rate referred to in subsection (1) on the basis of taxation.
The second part of the regulation Region Of Tax article 4 (1) Taxes established with local regulations.

(2) local regulations about taxes could not be retroactive.
.,, (3) local regulations about taxes at least arrange for provisions on:.,, a. name, object and subject of taxes;

b. Basic imposition, tariffs, taxation and ways;

c. voting area;

d. tax period;

e. assignment;

f. billing and payment procedures;

g. has expired;

h. administrative sanctions;

i. validity period start date. (4) local regulations about taxes can set conditions about:.,,.,, a. granting a reduction, waivers, and exemptions in certain things over the principal tax and or sanksinya; b. procedures for the removal of the tax receivables has expired;

c. the principle of reciprocity.
Article 5, (1) the Minister of the Interior with the consideration of the Finance Minister endorses, declined to legalize, or ask for the perfecting of the first local regulations as referred to in article 4 paragraph (1).
.,, (2) an endorsement, refusal to an endorsement, or a request for the furnishing of advance Regulatory Area referred to in subsection (1) is carried out within a period of not longer than three (3) months from the receipt of the Regional Regulations in question.
.,, (3) a period of 3 (three) months referred to in subsection (2) may only be extended by three (3) months, by notifying the local authorities concerned before the period referred to in subsection (2) ends.
.,, (4) If after a period of 6 (six) months from the receipt of the Regional Regulations as referred to in paragraph (2) or a period of prolongation referred to in paragraph (2) has elapsed, the Minister of the Interior did not take a decision, the regulations of the area considered has been endorsed, valid, and enforceable.
.,, (5) the Minister of the Interior with the consideration of the Minister of finance may cancel or request to improve the regulation of areas that have been or are considered to have been passed if the rules of the area later on turns out to be contrary to the laws and regulations of higher;
.,, (6) further Provisions concerning the attestation, rejection for endorsement, a request for cancellation, and the refinement of the regulation of areas as referred to in paragraph (2), subsection (4), and subsection (5) is set by government regulations.
The third part of the Ordinance the poll tax Collection Chapter 6 not diborongkan.

Chapter 7.,, (4) Tax withheld based on penentapan Head Area or paid by Taxpayers.
.,, (2) the taxpayer meets the tax obligations imposed by using the letter of the statutes, tax areas or other documents used interchangeably.
.,, (4) tax payers meet tax obligations paid themselves using Regional Tax Notice, a letter of the statutes, tax areas Less pay and local tax Statutes or Less Pay.
.,, (4) against the Taxpayer referred to in subsection (2) and paragraph (3) may be published local tax Bills Letter, letter, letter of correction of decisions the decisions of the objections, and the verdict of the Appeal as the basis for voting and tax remittance.
Article 8.,, (1) the procedures for the issuance of a letter of the statutes, tax areas or other documents used interchangeably, mail tax bill area, Decree, and the Decree Fixing the objections referred to in article 7 paragraphs (2) and paragraph (4) subject to the decision of the Head of the region.
.,, (2) the procedures for charging and delivery of notice of tax areas, publishing a letter local tax Provision Less pay, or the provision of additional Pay Less tax areas referred to in article 7 paragraph (3) subject to the decision of the Head of the region.
Article 9.,, (1) within the period of 5 (five) years after the time of tax terutangnya, head of the region can publish:.,, a. letter of the statutes, tax areas Less Pay in terms of:.,,.,, 1) when based on inspection results or other information, the tax payable is not or less pay;
., 3, 2) if the notice of tax areas not presented to the head of the Region in a given period and had been admonished in writing;
.,, 3) if liability of the tax Notice fill Areas not fulfilled, the tax payable in the Office.
.,, b. letter of the statutes, Tax Extra Pay Less if the Area is found the new data and the original data or has not revealed which led to the addition of the amount of tax owed.
.,, c. letter of the statutes for the zero tax areas if the amount of tax owed equal to the amount of the tax credit or tax is not payable and no tax credit.
.,, (2) the amount of the shortage of owed tax Statutes in Areas Less Pay 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) before tax is calculated from the lack or late is paid for a period of not longer than 24 (twenty-four) months from the time the tax terutangnya dirhitung.
.,, (3) the amount of the shortage of owed taxes in the decision letter of the Additional Pay Less tax areas 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 actions prior to the examination.
.,, (5) the amount of tax payable in a tax Statute Regions less Pay 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 administrative sanctions in the form of taxes plus interest of 2% (two percent) before tax is calculated from the lack or late is paid for a period of not longer than 24 (twenty-four) months counted from the moment the tax terutangnya.
Article 10 (1) the head of a Region can provide Letters of regional tax bill if:.,, a. tax in the current year is not or less pay;.,, b. from research results Notice local tax terdapatkekurangan payments as a result of incorrect or wrong write and count; c. administrative sanctions imposed tax payers in the form of interest and/or a fine.

.,, (2) the amount of the shortage of owed tax tax bill in the mail area of sebgaimana referred to in paragraph (1) letter a and letter b of the Administration in the form of sanctions coupled with an interest rate of 2% (two percent) per month for the longest 15 (fifteen) months from the time the tax terutangnya.
.,, (3) a letter of Tax statutes, an area that is not or less is paid after the due date of payment of administrative penalties in the form of an interest rate of 2% (two percent) a month, and billed by mail tax bill.
The fourth part of the payment and billing Procedures article 11.,, (1) the head of a Region determines the due date of payment and remittance of taxes owed most longer than 30 (thirty) days after the time of terutangnya tax.
.,, (2) a letter of Tax statutes, ordinances of Tax Letters area, an area Less Pay Extra Tax Bills, mail area, Decree, Decree Fixing the objections, and the verdict of the Appeal which led to the amount of tax payable increases must be repaid within a period of not longer than 1 (one) month from the date of publication.
.,, (3) the head of the upper area of 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) the procedures for payments, remittance, the place of payment of taxes is set by decision of the head of the region.
Article 12.,, (4) tax payable based on the letter of the statutes, local tax, local tax Provision Less Pay, Less local tax Ordinance Pay an additional local tax Taguhan, letter, letter, letter of correction of Decisions the decisions of the objections, and the verdict of the appeal is not or less pay with force.
.,, (2) the tax Billing with Forcibly implemented on the basis of the applicable legislation.
The fifth part of the Objection and Appeal Article 13.,, (1) the taxpayer can file an objection to the head region or designated officer of an:.,, a. letter of the statutes, tax areas;

b. letter of the statutes, tax areas Less Pay;

c. letter of the statutes, tax areas Less Extra Pay;

d. Mail Paid More tax areas Ordinance;

e. letter of Nil tax areas Ordinance;., f., the piece or collection by third parties based on regional regulations that apply.
.,, (2) the objection is filed in writing in the language of Indonesia with clear reasons.
.,, (3) the Taxpayer submits a tax provision objected to are in the Office, the taxpayer must be able to prove the untruth of the tax provision.
.,, (4) the objection must be filed in writing within three (3) months from the date of the letter, or cutting the voting date as referred to in paragraph (1), unless the Taxpayer can show that that period cannot be met due to circumstances beyond his control.
.,, (5) Objections that do not meet the requirements of the sebagimana referred to in paragraph (2) and paragraph (3) are not considered letters of Objection, so it can't be considered.
.,, (6) the filing of an objection does not suspend the obligation to pay taxes and the implementation of appropriate tax billing conditions.
Clause 14.,, (1) the head of a Region for a period of not longer than 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 heads of the regions top objection can be either entirely or partially accept, reject, or increase the magnitude of the tax owed.
.,, (3) if the period referred to in paragraph sebagimana (1) has passed and the head of the region has not given a decision, the objection filed is considered granted.
Section 3.,, (1) the taxpayer may file a petition for appeal only to the Tax Dispute against a decision regarding the objections set forth by the Head of the region.
.,, (2) the Application referred to in subsection (1) is filed in writing in the language of Indonesia, with apparent reason within a period of 3 (three) months since the decision is accepted, attached with a copy of the decision letter.
.,, (3) the filing of a petition for appeal does not suspend the obligation to pay taxes and the implementation of tax collection.
Article 16 When filing the objection or appeal is granted partially or completely, the tax overpayment refunded with interest rewards plus of 2% (two percent) a month for the longest period of 24 (twenty-four) months.

The sixth section of the Rectification, cancellation, reduction of the provision, and the elimination or reduction of the Aministrasi Sanctions article 17.,, (1) the head of a Regional Office or the solicitation because Taxpayers can correct Mail Provision to pay Less tax areas or local tax Provision Less Pay Extra Tax Bills or letters in the Area of publication there are typos, errors or calculate and confusion in the application of the regulations. (2) the head of a Region can be:.,,.,, a. reducing or abolishing the administrative sanction in the form of interest, fines, and the increase of the tax owed, according to the regulations of the area, in terms of the sanctions imposed because of the kekhilafan Taxpayer or not because his error; b. reduce or cancel the tax provision that is not true.
.,, (3) the procedures for the reduction or removal of administrative sanctions and the reduction or cancellation of the Ordinances of tax referred to in subsection (2) subject to the decision of the Head of the region.
CHAPTER III LEVY the first part of the object and The Retribution of article 18 (1) of the object consisted of retribution:.,, a. Public Services;

b. Business Services;

c. Specific Permissions. (2) Levy was divided into three classes:.,, a. Levy Public Service;

b. Levy Business Services;

c. Levy Certain Permissions.
.,, (3) the types of levy's Public Services Levy, a levy on Business Services and the licensing of certain Levy referred to in subsection (2) are defined by government regulations.
Article 19 service delivered by a Regional-owned enterprises is not an object of retribution.

The second Way of calculating Levies article 20 the magnitude of the levy payable is calculated based on: a. the level of use of the service;

b. the price of retribution.

Article 21 principles and objectives in the determination of the tariff is determined as follows:.,, a. for the Public Service, Levy was set based on the wisdom of the mempertimbangan region with the cost of providing the service in question, the ability of the community, and justice;
.,, b. to Levy Business Services, based on the aim to obtain a decent profit;
.,, c. to Levy Certain Permissions, based on the aim to shut down part or the same as the cost of organizing the granting of permits are concerned.
Article 22 the method of calculating the magnitude of the levy referred to in article 20 as well as the principles and objectives determination of the rates referred to in Article 21 is set by government regulations.

Article 23 Tariff levy reviewed periodically having regard to the principles and objectives determination of the rates referred to in Article 21.

The third part of the regional Perturan about Levy Article 24 (1) Retribution set by local regulations.

(2) local regulations about the Levy cannot be retroactive.
.,, (3) local regulations about Retribution to at least set the conditions regarding:.,, a. name, object, and the subject of retribution;

b. the levy referred to in article 18 paragraph (2);

c. how to measure the level of use of the service in question.

d. the principles embraced in the determination of the structure and magnitude of tariff levies;

e. structure and magnitude of tariff levies;

f. voting area;

g. procedures for voting;

h. administrative sanctions;

i. procedures for billing;

j. start date of validity period. (4) local regulations about Retribution can set conditions about:.,, a. levy period;.,, b. the granting of waivers, deductions, and exemptions in certain things over the levy and principal or sanksinya; c. procedures for the removal of accounts receivable levy that has expired.
Article 25.,, (1) the Minister of the Interior with the consideration of the Finance Minister endorses, declined to legalize, or ask for the perfecting of the first local regulations as stipulated in article 24 paragraph (1).
.,, (2) an endorsement, refusal to an endorsement, or a request for the furnishing of advance Regulatory Area referred to in subsection (1) is carried out within a period of not longer than three (3) months from the receipt of the Regional Regulations in question.
.,, (3) a period of 3 (three) months referred to in subsection (2) may only be extended by three (3) months, by notifying the local authorities concerned before the period referred to in subsection (2) ends.
.,, (4) If after a period of 6 (six) months from the receipt of the Regional Regulations as referred to in paragraph (2) or a period of prolongation referred to in paragraph (2) has elapsed, the Minister of the Interior did not take a decision, the regulations of the area considered has been endorsed, valid, and enforceable.
.,, (5) the Minister of the Interior with the consideration of the Minister of finance may cancel or request to improve the regulation of areas that have been or are considered to have been passed if the rules of the area later on turns out to be contrary to the legislation.
.,, (6) further Provisions concerning the attestation, rejection for endorsement, a request for cancellation, and the refinement of the regulation of areas as referred to in paragraph (2), subsection (4), and subsection (5) is set by government regulations.
The fourth part of article 26 of the Ordinance the voting Ballots retribution cannot be diborongkan.

Article 27

.,, (1) the Levy imposed by the use of the letter of the statutes, Levy County or other documents which are used interchangeably.
.,, (2) in the case of certain Levy Payers do not pay on time or less pay, administrative penalties in the form of an interest rate of 2% (two percent) per month from the levy payable that is not or less paid and charged with using a letter Bill Levy area.
Part five Objections to article 28.,, (1) Mandatory certain Retribution can file objections to the head region or designated officials over the Ordinance Levies areas or other documents which are used interchangeably.
.,, (2) the objection is filed in writing in the language of Indonesia with clear reasons.
.,, (3) the objection must be filed in writing within 2 (two) months from the date of the letter of the statutes of the regional Levy published, unless the Mandatory levy on certain time period may indicate that it cannot be fulfilled due to circumstances beyond his control.
.,, (4) the filing of an objection does not suspend the obligation of paying the levy and implementation of billing retribution;
Article 29.,, (1) the head of a Region for a period of not longer than 6 (six) months from the date of the letter of objection received to give decision on objections submitted.
.,, (2) the decision of the heads of the regions top objection can be either entirely or partially accept, reject, or increase the magnitude of the levy owed.
.,, (3) if the period referred to in subsection (1) has passed and the head of the region has not given a decision, the objection filed is considered granted.
CHAPTER IV TAKING EXCESS PAYMENTS article 30.,, (1) Top overpaid taxes or levies, tax payers or Compulsory Levies may apply for a refund to the head area.
.,, (2) the head of a Region for a period of not longer than 12 (twelve) months from the receipt of the application for the excess tax payments as referred to in paragraph (1), must give a decision.
.,, (3) the head of a Region for a period of not longer than 6 (six) months from the receipt of the application for payment of the excess levy referred to in subsection (1), must give a decision.
.,, (4) if the period referred to in subsection (2) and paragraph (3) has been exceeded and the head of the region does not give a decision, requests for refunds of tax or levy is considered granted and local tax Statutes More Pay or More Areas Pay Levies Ordinance must be published within a period of not longer than 1 (one) month.
.,, (5) If a Taxpayer or Compulsory Levies a tax debt or debts have retribution other overpaid tax or levy referred to in subsection (1) direct diperhitungakan to pay off the first debt or debt tax levy.
.,, (6) refund of overpayment of tax or levy referred to in subsection (1) is carried out within a period of not longer than 2 (two) months from the publication of the letter of the statutes, tax areas More Pay or More Areas Pay Levy Ordinance.
.,, (7) if the refund of overpaid tax or levy is done after a period of 2 (two) months, the head of the region gives rewards interest of 2% (two percent) a month for the delay in payment of the excess payment of taxes or levies.
.,, (8) procedures for refund of overpaid tax or levy as referred to in paragraphs (10 set by local regulations.
Chapter V article 31 BILLING HAS EXPIRED.,, (1) the right to conduct tax billing, expiring after beyond the period of 5 (five) years counted from the moment the tax terurangnya, 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), if: tertangguh, a. published a letter of Reprimand and a letter, or;,, b. There is recognition of the tax debt of the Taxpayer either directly or indirectly.
Article 32.,, (1) the right to perform billing retribution, expiring after beyond a period of three (3) years counted since terutangnya retribution, unless Compulsory Levies do criminal acts in the field of retribution did criminal acts in the field of retribution.
.,, (2) Expiration billing levy referred to in subsection (1), if: tertangguh, a. published a letter of Reprimand, or;,, b. There is recognition of a debt levy of Mandatory Levies either directly or indirectly.
Article 33 the guideline Ordinance removal of accounts receivable taxes and levies that expires is set by government regulations.

CHAPTER VI Article 34. EXAMINATION of BOOKKEEPING,, (1) Taxpayers who meet certain criteria convene bookkeeping.
., Criteria, (2) the taxpayer referred to in subsection (1) of the Ordinance and bookkeeping is governed by the Minister of the Interior.
Article 35.,, (1) the head of the regional authorities perform examinations to test compliance fulfillment of obligations and liabilities of the regional taxation levy in order to implement the regulations and regional retribution. (2) the taxpayer or the compulsory Levy payers are examined:.,,.,, a. shows and or lend the book notes, documents that become base and other documents relating to the object of tax or levy owed object;
.,, 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) the procedures for inspection of the taxes and levies are set by the Minister of the Interior.
CHAPTER VII SPECIAL PROVISIONS Article 36.,, (1) any prohibited officials told other party not entitled, everything known or notified to him by the taxpayer in the course of the Office or his job to enforce regional regulations, except as a witness or an expert witness in a court hearing.
.,, (2) the prohibition referred to in subsection (1) applies as well as experts appointed by the head of the Region to assist in the implementation of the regulations of the area, except as an expert witness in a court hearing.
.,, (3) for the benefit of the region, the head of the regional authorities give permission in writing to officials as referred to in paragraph (1) and the staffs of experts as referred to in paragraph (2), that provides information, exposing the written evidence from or about the tax payers to the designated parties.
.,, (4) for the purposes of examination in the Court in civil or criminal cases at the request of a judge in accordance with the law of criminal procedure and the Law of civil liability, the head of the region may give written permission to ask the officials referred to in subsection (1) and the experts referred to in paragraph (2), the written evidence and information the taxpayer him.
.,, (5) Request the judge referred to in paragraph (4) shall state the names of the defendant or the defendants, the requested information as well as the link between the criminal or civil code is concerned with the information requested.
CHAPTER VIII, Article 37 of the CRIMINAL KETETUAN.,, (1) the Taxpayers because kealpaannya did not convey the notice of tax areas or fill with incorrect or does not dry out or attach incorrect information to the detriment of regional finance can are convicted by criminal confinement of not longer than 1 (one) year and or a fine of at most 2 (two) times the amount of tax owed.
.,, (2) Compulsory who deliberately did not convey the notice of tax areas or fill with untrue to the detriment of regional finance dipidna captivity may be the longest one (1) year and or a fine of at most 2 (two) times the amount owed.
Article 38 criminal acts in the field of taxation area not prosecuted after beyond a period of 10 (ten) 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.

Article 39 the taxpayer who does not carry out its obligations to the detriment of the financial area threatened criminal confinement of not longer than 6 (six) months or a maximum fine of 4 (four) times the amount of the levies payable.

Article 40.,, (1) officials because the kealpaannya did not meet the obligation of secret things as stipulated in article 36 paragraph (1) and paragraph (2), are convicted by criminal confinement of not longer than 6 (six) months or a maximum fine of Rp 2,000,000 (two million rupuah).
.,, (2) the officials who deliberately did not meet its obligations or a cause is not the fulfillment of the obligations of officials as stipulated in article 36 paragraph (1) and paragraph (2), are convicted by criminal confinement of not longer than 1 (one) year or a maximum fine of Rp RP 5,000,000 (five million rupiah).
.,, (3) the prosecution against a criminal offence referred to in subsection (1) and subsection 20 (only performed on the complaint confidential person who violated.
.,, (4) the magnitude of the maximum fine as referred to in paragraph (1) and paragraph (2) may be reviewed by government regulations.
Article 41 a fine as stipulated in article 37, article 39, article 40 and paragraph (1) and subsection (2) constitutes acceptance of the State.

CHAPTER IX INVESTIGATION Article 42.,, (1) the particular civil servant Officials in the local government environment was authorized as a special investigation to conduct investigation criminal acts in the field of taxation area or the levy referred to in Act No. 8 of 1981 on the law of criminal procedure. (2) the authority of the investigator as referred to in subsection (1) is:.,,

., a., receive, search for, collect, and researching information or reports with regard to criminal acts in the field of taxation and levies so that such reports or information to be complete and clear;
., b., researching, locating, and collects personal information about the person or entity about the truth of the acts committed in connection with the criminal act of taxation and levies;
.,, c. requesting information and evidence from a private person or entity with respect to any criminal offence in the field regional tax and levy;
.,, d. examine the books, records, and other documents with respect to a criminal offence in the field regional tax and levy;
.,, e. perform 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 and levies;
.,, g. told to stop banning someone leave the room or place of the meeting at the time of the ongoing examination and checking the identity of the person and or documents taken as stated on the letter e;
.,, h. photographing someone related to the criminal act of taxation and levies;
., i., calling people to hear his statement and checked 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 and levies lawful socially;
.,, (3) the investigator as referred to in paragraph (1) notify the commencement of investigation and convey the results of penyidikannya to the public prosecutor, in accordance with the provisions set forth in Act No. 8 of 1981 on the law of criminal procedure.
CHAPTER X PROVISIONS of TRANSITIONAL Article 43.,, (1) local regulations about taxes that already exists and is associated with the article 2 paragraph (1) and paragraph (2) of the regulation Region of Levy who has been there and linked to article 18 paragraph (3), still remain in force before berlakunnya the new Area based on the Regulations of this Act.
.,, (2) local regulations about taxes and Levies referred to in subsection (1) are all related to article 2 paragraph (1) and paragraph (2) and article 18 paragraph (2) Letter c is defined by government regulations as stipulated in article 18 paragraph (3) was declared the longest valid three (3) years since the enactment of this Act.
.,, (3) local regulations about the Levy referred to in subsection (1) are all related to Article 18 paragraph (2) letter a and letter b and defined by government regulations as stipulated in article 18 paragraph (3) is declared in force more than 5 (five) years since the enactment of this Act.
.,, (4) local regulations about taxes and Levies other than as referred to in subsection (1) is declared to remain valid during 1 (one) year since the enactment of this Act.
Article 44 taxes and levies which still owed based on local regulations as stipulated in article 43 paragraph (2) and paragraph (3) are not set in the corresponding local regulations can still be billed within a period of 5 (five) years counted since then payable.

CHAPTER XI CLOSING PROVISIONS Article 45 With the enactment of this Act, be declared not applicable:.,, 1. Ordinansi motor vehicle tax of 1934 (Staatsblad 718 Numbers in 1934 as amended by Staatsblad 1939 Number 226 and Staatsblad 1949 Number 376, Substitute Government Regulations Act No. 8 of 1959 in the 1959 State Gazette Number 101, State Gazette Supplementary Number 1857);
., ,2. Tax-Cut Ordinance 1936 (1936 Staasblad Number 671) as has been added and modified, last with the Staatsblad 1949 Number 317;
., ,3. Act No. 12 of 1947 on Radio as Taxes have been added and modified, with Act No. 27 Drt. 1957 (State Gazette Number 84 in 1957, State Gazette Supplementary 1959 1402);
., ,4. Act No. 14 of 1947 of the tax Development I as amended last by Act No. 27 of Drt. 1957 (State Gazette Number 84 in 1957, State Gazette Supplementary Number 1402);
., ,5. Article 3 paragraph (1) letter e, letter f, letter g, letter h, and Act No. 32 of 1956 about of Financial Equalization between the countries and areas eligible Derah take care of his household (Nagara 1956 Gazette Number 77, State Gazette Supplementary Number 1442);
., ,6. Act No. 11 Drt. 1957 General Regulations about tax areas (State Gazette in 1957 the number 56, additional State Gazette Number 1287);
., ,7. Act No. 12 of Drt. 1957 about general rules the regional Government (the State Gazette in 1957 the number 57, an additional Sheet country number 1288);
., ,8. Act No. 74 in 1958 about taxes Foreign Nations (Nagara 1958 Sheet Number 128, Sheet Additional State number 1345) as amended and supplemented by Act No. 87 in 1958 (1958 State Gazette Number 164, Extra Sheets State number 1692);
., ,9. Statute undng Number 27 Prp. Of 1959 about Bea Behind motor vehicle Name (State Gazette Number 144 of 1959, additional Sheets State number 911);
., .10. Act No. 10 in 1968 about the handover of State taxes, duties behind the name of a motor vehicle, tax and Foreign Tax Nation Radio to the region (Sheet Nagara 1968 Number 54, additional State Gazette Number 2861);
Article 46 this Act comes into force on the date of promulgation.

In order to make everyone aware of it, ordered the pengundanga of this legislation with its placement in the State Gazette of the Republic of Indonesia.

.,, Enacted in Jakarta on 23 May 1997 the PRESIDENT of the REPUBLIC of INDONESIA SOEHARTO Promulgated in Jakarta on May 23, 1997 MINISTER of STATE SECRETARY of STATE of the REPUBLIC of INDONESIA, MOERDIONO