ing which is conducted regularly to collect data and information covering the state of the property, liabilities or debts, capital, income and costs and the amount of price of acquisition and submission of goods or services, Which is closed by compiling a financial report on the balance sheet and the profit-loss calculation on each Tax Year is ended;
., 26. The Regional Levy, subsequently called retribution, is the levy of the area as payment of a particular service or grant that is specifically provided and or provided by the Local Government for the benefit of a person or person;
., 27. Services are the activities of the Regional Government in the form of business and services that cause other goods, facilities, or other benefit that can be enjoyed by a person or body;
., 28. General services are provided or provided by the Local Government for the purpose of benefit and benefit of age and may be enjoyed by a person or person;
., 29. Business Services is a service provided by the Local Government by regulating commercial principles as it is essentially able to be provided by the private sector;
., 30. Certain permissions are specific activities of the Local Government in order to grant permissions to persons or bodies intended for coaching, setting, control and oversight of activities, space utilization, use of resources. nature, goods, infrastructure, specific means or facilities to protect the common interests and preserve the environment;
., 31. Retribution is a person or person according to the laws of retribution is required to perform a payment of retribution, including a collector or a particular levy cutter;
., 32. Retribution is a period of time which is the limit of the time of the Compulsory Retribution to exploit the services and certain permissions of the Local Government concerned;
., 33. The County Levy, which can be abbreviated as SSRD, is a letter of yan used by the Compulsory Retribution for the payment or deposit of a levy owed to the Regional Kas or to another payment place specified by the Chief of the Regions;
., 34. The County Levy, which can be abbreviated as SKRD, is a decree that determines the magnitude of the amount of retribution owed;
., 35. The More Pay Area Levy, which can be abbreviated to SKRDLB, is a decree that determines the amount of excess payment of retribution because the amount of the credit levy is more paid than a debt-owed levy;
., 36. The Regional Levy Bill, abbreviated STRD, is a letter to conduct a bill of retribution and or sanction the administration of flowers and or fines;
., 37. An examination is a set of activities to search, collect, and process data and or other captions in order to monitor compliance compliance with area taxation obligations and levy under the taxation laws region and retribution;
., 38. The investigation of a criminal offence in area taxation and retribution is a series of measures carried out by the Civil Service Investigators, who are subsequently called investigators, to search and collect evidence that by which it is making light of the follow-up. A criminal in the field of taxation of area and retribution, and determining the suspect.
BAB II
TAXES
The First Part
Kind, For the Results, Tarif, and the Tax Count Way
Section 2
(1) The Level I Regional Tax Type consists of:
., a., a. Motor Vehicle Tax;
B. Import The Name Of A Motorized Vehicle;
C. Motor Vehicle Fuel Taxes;
(2) The Level II Regional Tax is made up of:
., a., a. Hotel and Restaurant Tax;
B. Entertainment Tax;
C. Tax Reklame;
D. Road Information Tax;
e. Tax of Retrieval And Processing Of The Excavating Group C;
f. Surface Water Utilization Tax and Surface Water;
.,, (3) With the Government Regulation may be set of tax types other than those specified in paragraph (1) and paragraph (2) that meets the criteria as follows:
., a., a. is as tax and not a levy;
B. the object and the basis of the tax imposition are not contrary to the common interest;
c. Its potential is adequate;
D. does not provide a negative economic impact;
e. regard aspects of justice and the ability of society;
f. Preserve the environment.
.,, (4) The provisions of object, subject, and tax imposition as referred to in paragraph (1) and paragraph (2) are governed in the Government Regulation.
.,, (5) The proceeds of the Motor Vehicle Fuel Tax Receipts are handed over to the Level II Region after being reduced by 10% (ten percent) of the corresponding Level I County.
.,, (6) the implementation of the provisions as referred to in paragraph (5) is governed with the Government Regulation.
Section 3
(1) The tax tarif is set at the most high of size:
., a., a. Motor Vehicle Tax 5% (five percent);
B. Duty Motor Vehicle Name 10% (ten percent);
C. Motor Vehicle Fuel Tax 5% (five percent);
D. Hotel Tax and Restaurant 10% (ten percent);
e. Entertainment tax 35% (thirty-five percent);
f. Tax Reklame 25% (twenty-five percent);
G. Street Information Tax 10% (ten percent);
., h. Levy and Disposal Tax of the Excavated Group C 20% (twenty percent);
i. Groundwater Utilization Tax and Surface Water 20% (twenty percent).
.,, (2) the tax tarif as referred to in paragraph (1) letter a, letter b, and the letter c are set in uniform throughout Indonesia and are governed by the Government Regulation.
., (3) the tax tarif referred to in paragraph (1) of the letter d, the letter e, the letter f, the letter g, the letter h, and the letter i is specified by the Regional Regulation.
.,, (4) The amount of tax owed by multiplying the tax rate as referred to in paragraph (1) with the basis of the tax imposition.
The Second Part
The Regional Regulations On The Tax
Section 4
(1) Tax is set with the Regional Regulation.
(2) The Regional Regulation on Taxes cannot be retroactive.
.,, (3) the Regional Regulation on Taxes at least governs the provisions of:
., a., a. name, object and tax subject;
B. basic imposition, tariff, and way of tax calculation;
c. polling area;
D. tax time;
e. assignment;
f. order payment and billing means;
G. Expires;
h. administration of sanctions;
i. The date is effective.
(4) The Regional Regulation on Taxes may set the provisions concerning:
.,
., a., a. the granting of deductions, x bills and or sanction the administration of flowers and or fines.
., 22. A Real Action Letter is a letter of decision to correct a write error, miscount and or error in the application of the area's taxation laws contained in the Regional Tax Decree, the Decree of the Law. Additional Tax-less Taxable, Tax-based Taxes, Tax-tax Taxes, Or Regional Tax Bill Letters, Or The Regional Tax Bill.
., 23. A Decision Decree Is A Letter Of The Decision On The Terms Of The Section Tax Decree, The Tax Decree Of The Area Underpaid, The Area Tax Decree Underpaid, The Tax Decree Of The Area Paid More, The Letter The Nihil Regional Tax Authority or the third party cuts or cuts submitted by a Taxable Tax (PM);
., 24. The Appeal verdict is the verdict of the Tax Dispute on appeal against the Objection Decision Letter filed by Wajib Tax;
., 25. Bookkeeping is a process of logg fficial of a:
., a., a. Regional Tax Decree;
B. Area Tax Decree Less Pay;
C. Additional Less Pay Area Tax Decree;
D. More Pay Area Tax Decree;
e. Nihil Regional Tax Decree;
., f. third party cuts or votes under applicable area taxation laws.
.,, (2) Objection is submitted in writing in Indonesian with clear reasons.
.,, (3) In Wajib Tax filing an objection to the tax provision in office, Wajib Tax must be able to prove the untrue of the tax decree.
.,, (4) The objection must be submitted within the most prolonged period of 3 (three) months from the date of the letter, the date of the cut or the vote as referred to in paragraph (1), unless the Tax Wajib may indicate that the term cannot be found. It's filled with circumstances beyond his power.
., (5) The objection that does not meet the requirements of what is referred to in paragraph (2) and verse (3) is not considered a Letter of Objection, so it is not considered.
.,, (6) Assignment of the objection does not delay the liability of paying taxes and the implementation of tax invoicing in accordance with applicable terms.
Section 14
.,, (1) the Regional Head in the most prolonged period of 12 (twelve) months from the date the Letter of Objection is received, must make a decision on the objection submitted.
.,, (2) The Regional Head ' s decision on the objection may be either accepting in whole or in part, refusing, or adding to the amount of tax owed.
(3) If the time period is referred to in verse (1) has passed and the Regional Head does not make a decision, the objection to which it is considered is considered granted.
Section 15
.,, (1) The Tax Wajib may apply for an appeal only to the Tax Dispute Settlement Body against the decision regarding its objection set by the Chief of the Regions.
.,, (2) the invocation as referred to in paragraph (1) is submitted in writing in Indonesian, for a clear reason within a term of 3 (three) months since the decision is received, attached to a copy of the letter of the decree.
.,, (3) The appeal of appeals does not delay the liability of paying taxes and the implementation of tax invoicing.
Section 16
If the application of an appeal or appeal is granted in part or entirely, the excess tax repayment is returned with a plus 2% (two percent) interest rate for the longest term of 24 (twenty-four) months.
The Sixth Part
Correcting, Revocation, Determination Reduction,
and the removal or reduction of the Aministration Sanctions
Section 17
.,, (1) the Regional Head because of the title or for the request of the Tax Taxes may correct the Less Pay or Regional Tax Decree or the Regional Tax Bill that is in its publishing. write error, count error and or error in the application of the area's taxation laws.
(2) The Regional Chief can:
.,
., a., a. Defile or abolish the administrative sanction of interest, fine, and tax increase in debt according to the local taxation laws, in which case the sanctions are imposed due to the peculiaration of the Tax Mandatory Service or not due to an additional charge. his fault;
B. Defile or cancel any untrue tax provisions.
.,, (3) The order of the reduction or removal of administrative sanctions and the reduction or cancellation of the tax decree as referred to in paragraph (2) is governed by the Decree of the Chief of Regions.
BAB III
Retribution
The First Part
Object and Group of Levy
Section 18
(1) The object of the levy consists of:
., a., a. General Services;
B. Business Services;
C. Certain Licensing.
(2) Retribution is divided over three groups:
., a., a. General Services Levy;
B. Enterprise Services Levy;
C. A Certain Licensing Levy.
.,, (3) the types of retribution that include the General Services Attribution Group, the Retribution of the Effort and the Specific Licensing Levy as referred to in paragraph (2) are specified with the Government Regulation.
Section 19
The services organized by the Regional Proprietary Entity are not an object of retribution.
The Second Part
Way Calculation Of Retribution
Section 20
The magnitude of the debt debt is calculated based on:
a. The degree of use of services;
B. Tariff retribution.
Section 21
The principles and objectives in the tariff designation are defined as follows:
., a., a. For the General Services Levy, it is established based on the wisdom of the Regions by weighing the cost of providing the services concerned, the ability of the community, and the aspect of justice;
., b. for Retribution Services, based on the goal of acquiring a viable advantage;
.,, c. for a Certain Licensing Retribution, is based on the purpose of closing a portion or equal to the cost of hosting the pertinted permit.
Section 22
How to calculate the magnitude of the levy as referred to in Article 20 as well as the principles and objectives of the tariff designation as referred to in Article 21 are governed by the Government Regulation.
Section 23
The rate of retribution is reviewed periodically by paying attention to the principles and objectives of the tariff designation as referred to in Article 21.
The Third Part
The Regional Expression of Attribution
Section 24
(1) Retribution is set with the Regional Regulation.
(2) The Regional Regulation on Retribution cannot be retroactive.
.,, (3) the Regional Regulation on Attribution to at least the provisions regarding:
., a., a. name, object, and subject of retribution;
B. the levy type as referred to in section 18 of the paragraph (2);
c. a way of measuring the level of use of the services concerned.
D. the principle of being embraced in the designation of structure and the magnitude of the levy tariff;
e. the structure and magnitude of the levy tariff;
f. the polling area;
G. set the way of the poll;
h. administration of sanctions;
i. set the billing way;
J. The date is effective.
(4) The Regional Regulation on Retribution can set the provisions concerning:
., a., a. time of retribution;
., b. Waive, subtraction, and deliverable in certain matters at the subject of the levy and or of its selection;
c. order the removal of an expired levy of retribution.
Section 25
.,, (1) th the Regional Tax Decree, The Tax Decree Of The Area Underpaid, The Area Tax Decree Underpaid, The County Tax Bill, The Correcting Decision Letter, The Decision Letter, and the The appeal of an appeal that is not or underpaid with the Paksa Letter.
.,, (2) Tax charges with the Paksa Letter are executed under applicable law.
The Fifth Part
Objections and Appeal
Section 13
.,, (1) Wajib Tax may submit an objection only to the Regional Chief or the appointed o med necessary and provide assistance for the examination of the examination;
c. provide the necessary information.
.,, (3) Tata the way tax checks and retribution are governed by the Minister of the Interior.
BAB VII
SPECIAL PROVISIONS
Section 36
.,, (1) Any official is prohibited from notifying other parties that are not entitled, everything known or informed to him by Wajib Tax in order of office or job to run the laws of the law. Regional taxation, except as a witness or an expert witness in a court hearing.
., (2) The Prohibition as referred to in paragraph (1) applies also to the experts appointed by the Regional Chief to assist in the implementation of the area ' s taxation laws, except as an expert witness in the court hearing.
.,, (3) For the benefit of the Regions, the Head of the Regional Authorities gave written permission to the official as referred to in verse (1) and the experts referred to in verse (2), in order to provide the caption, showing written evidence of the Or about the tax on the side of his appointment.
.,, (4) For the purposes of a trial in a criminal or civil case in the request of a judge in accordance with the Law of the Criminal Event and the Perdata Event Law, the Head of the Regions may grant written permission to request to the official as In the event of a verse (2), the written proof, and the testimony of the tax, is in it, and the evidence is in the right hand.
(5) The request of a judge as referred to in paragraph (4) must specify the name of the accused or the name of the defendant, the requested description and the connection between the criminal case or the pertinate which is concerned with the requested caption That.
BAB VIII
CRIMINAL FIRMNESS
Section 37
.,, (1) the Tax Wajib that is due to its accuracy does not deliver the Regional Tax Notices Letter or fill with the untrue or untrue or attach uncorrect captions so that the financial harm of the area can be penalised with criminal confinement at most 1 (one) year and or fine at the most 2 (two) times the amount of the tax owed.
.,, (2) Wajib who intentionally does not deliver the Regional Tax Notices Letter or charge it improperly so that the financial harm of the area can be diidna the longest confinement 1 (one) year and or the fine of the most 2 (two) times the amount It's in debt.
Section 38
Criminal conduct in area taxation is not prosecuted after exceeding 10 (ten) years from the time when the tax period or expiration or expiry of the Tax Year or the expiration of the Tax Year in the Year of Tax is concerned.
Section 39
Taxpayers who do not carry out their obligations thus harming the area's finances are threatened with the penultimate criminal confinement 6 (six) months or fine of at most 4 (four) times the amount of the debt owed.
Section 40
.,, (1) Officials due to his aleness do not meet the secrecy of the thing as referred to in Article 36 of the paragraph (1) and the verse (2), convicted of imprisonment of a maximum of 6 (six) months or a fine of the most Rp2,000.000.00 (two million Rupuah.
.,, (2) the official who intentionally does not fulfill its obligations or a person who causes not to comply with the duties of the official as referred to in Article 36 of the paragraph (1) and the verse (2), are convicted of penal confinement at least 1 (one) years or The most fines are Rp5,000.000.00 (five million rupiah).
(3), (3) the charges for a criminal act, and a verse (20) only for the complaint of a person whose privacy is violated.
., (4) His height the maximum fine as referred to in paragraph (1) and paragraph (2) can be reviewed with the Government Regulation.
Section 41
The fine as referred to in Article 37, Article 39, and Article 40 of the verse (1) and verse (2) constitutes the acceptance of the country.
BAB IX
INQUIRY
Section 42
.,, (1) certain civil servant officials in the Regional Government environment are given special authority as a inquiry to conduct criminal conduct in area taxation or retribution as referred to in Act Number 8. In 1981, about the Law of Criminal Events.
(2) The Investigator ' s authority as referred to in paragraph (1) is:
.,
., a., a. receive, search, collect, and examine the information or reports relating to criminal conduct in area taxation and retribution for the description or report to be complete and clear;
., b. Researching, searching, and collecting information about personal or body persons about the correctness of actions committed in connection with area taxation and levy;
.,, c. requested the captions and evidence material of a person or body in connection with a criminal offence in area taxation and retribution;
., d. examine books, records, and other documents with regard to the criminal conduct in area taxation and retribution;
., e. Conducting searches to obtain documents, records, and other document documents, and confiscation of such evidence;
., f. ask for expert power assistance in order to perform criminal investigation duties in area taxation and levy;
., g. To stop prohibiting someone from leaving the room or the meeting place at the time of inspection and checking the identity of the person and or the document being carried as referred to in the letter e;
., h. photographing a person related to area taxation crimes and retribution;
., i. calling people to be heard of his attachment and being examined as a suspect or a witness;
J. stop the investigation;
., k. conduct other measures that need to smooth the investigation of criminal conduct in areas of area taxation and retribution according to the law that can be accounted for;
(3) Investigators as referred to in verse (1) notify the commencement of the inquiry and deliver the results of its inquiry into the Public Prosecuting, in accordance with the provisions set forth in the Law No. 8 of the Year of 1981 on the Law of Criminal Events.
BAB X
THE TRANSITION PROVISION
Section 43
.,, (1) the Regional Regulation on the Existing Taxes and in relation to Article 2 of the paragraph (1) and the paragraph (2) of the Regional Regulation on the Existing Attribution and respect to section 18 of the paragraph (3), still remain in effect prior to the passage of the Regional Regulation. The new one is under this Act.
.,, (2) the Regional Regulation on Taxes and Attribution as referred to in paragraph (1) to the extent associated with Section 2 of the paragraph (1) and paragraph (2) and Section 18 of the paragraph (2) of the letter c set forth with the Government Regulation as contemplated in Article 18 of the paragraph (3) is stated to be valid at least 3 (thn 35
.,, (1) The Head of the Regional Authorities conduct an examination to test the compliance of the fulfilment of area taxation obligations and the obligation of retribution in order to carry out regional taxation laws and retribution.
(2) Compulsory Tax or Compulsory Examination of retribution:
.,
., a., a. show and or lend a logbook, documents that are essentially and other documents related to the tax object or the object of debt owed;
., b. provide the opportunity to enter a place or room dee ree) years from the effective date of this Act.
.,, (3) the Regional Regulation on Retribution as referred to in paragraph (1) as long as it relates to Section 18 of the paragraph (2) of the letter a and the letter b and that specified with the Government Regulation as referred to in Section 18 of the paragraph (3) is stated Five (five) years from the date of this Act.
.,, (4) the Regional Regulation on Tax and Retribution other than as referred to in paragraph (1) is stated to remain in effect for 1 (one) year since the enactment of this Act.
Section 44
Taxes and retribution are still in debt based on the Regional Regulations as referred to in Section 43 of the paragraph (2) and paragraph (3) to the extent not governed in the Law of the relevant Regions may still be invoiced in the term of 5 (5) years. From the moment of debt.
BAB XI
CLOSING PROVISIONS
Section 45
By the enactment of this Act, it is declared not applicable:
., 1. Motor Vehicle Tax Ordinances of 1934 (Staatsblad of 1934 Number 718 as amended by Staatsblad of 1939 Number 226 and Staatsblad 1949 No. 376, Government Regulation Act No. 8 of 1959 in the Sheet Country Of 1959 Number 101, Additional Gazette State Number 1857);
., 2. Ordonansi Tax Cut 1936 (Staasblad of 1936 Number 671) as it has been added and amended, last with Staatsblad 1949 No. 317;
., 3. The Law No. 12 of 1947 on the Radio Tax as it has been augmented and amended, last under the Law No. 27 Drt. In 1957 (State Sheet Of 1957 Number 84, Additional Gazette In 1959 1402);
., 4. Law No. 14 of 1947 on Development Tax I as amended, last with Law Number 27 Drt. In 1957 (State Sheet Of 1957 Number 84, Additional State Sheet Number 1402);
. .5. Article 3 paragraph (1) letter e, letter f, letter g, and letter h Law Number 32 of 1956 on the Financial Balance between the State and Daerah-Derah entitled to take care of the household itself (the Nagara Gazette of 1956 Number 77, Extra Sheet) State Number 1442);
., 6. Law Number 11 Drt. 1957 on the General Ordinance of the Regional Tax (State Sheet of 1957 Number 56, Additional Gazette State Number 1287);
., 7. Law Number 12 Drt. 1957 on the General Ordinance of the Regional Retribution (state Sheet Of 1957 Number 57, Additional Sheet Of State Number 1288);
., 8. Law No. 74 of 1958 on the Tax of the Foreign Nations (Leaf Nagara 1958 Number 128, Supplementary Leaf Country Number 1345) as amended and coupled with Law No. 87 of 1958 (State Sheet 1958 Number 164, the number 128 leaves in 1958) Additional Leaf Country Number 1692);
., 9. Number 27 Prp. 1959 on the Customs of the Name of the Motor Vehicle (1959 State Sheet Number 144, Additional Gazette State Number 911);
., 10. Law No. 10 of 1968 on the Surrender of State Taxes, the duties of the Name of Motor Vehicles, Foreign Nations Taxes and Radio Taxes to the Regions (Sheet Of Nagara In 1968 Number 54, Additional Leaf Country Number 2861);
Section 46
This law goes into effect on the promulgated date.
In order for everyone to know, order this Act with its placement in the State Sheet of the Republic of Indonesia.
.,, Dislocated in Jakarta
on May 23, 1997
PRESIDENT OF THE REPUBLIC OF INDONESIA,
SUHARTO
Promulgated in Jakarta
on May 23, 1997
MINISTER OF STATE SECRETARY OF STATE
REPUBLIC OF INDONESIA,
MOERDIONO
