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5. Law Number 17 Year 2003 on State Finance (Indonesian Republic of Indonesia Year 2003 Number 47, Additional Gazette Republic of Indonesia Number 4286);

6. Law Number 15 of 2004 on Governing Examination And Responsibilities of State (sheet Of State Of The Republic Of Indonesia In 2004 Number 66, Additional Gazette Of The Republic Of Indonesia Number 4400);

7. Law No. 32 of the Year 2004 on Local Government (Indonesian Republic of Indonesia 2004 Number 125, Additional Gazette of the Republic of Indonesia No. 4437) as some last modified with Invite-Invite Number 12 2008 About The Second Change Of The Law Number 32 Of 2004 On The Local Government (sheet Of State Of The Republic Of Indonesia 2008 Number 59, Additional Gazette Of The Republic Of Indonesia Number 4844);

8. Law Number 33 Year 2004 on Financial Balance Between the Central Government and the Regional Government (State Sheet of the Republic of Indonesia Year 2004 Number 126, Additional Republic of Indonesia State Institute Number 4438);

9. Law No. 27 of 2009 on the Assembly of the People's Office, the People's Representative Council, the Regional Representative Council, and the People's Representative of the Regional People (the Gazette of the Republic of Indonesia in 2009 number 123, additional sheet of state of the Republic of Indonesia) Indonesia Number 4578);

10. Law No. 28 of 2009 on Tax and Retribution Of The Area (sheet Of State Of The Republic Of Indonesia In 2009 Number 130, Additional Gazette Of The Republic Of Indonesia Number 5049);

11. Government Regulation 27 Years 1983 on The Implementation Of The Law Of The Law Of The Criminal Event (sheet Of State Of The Republic Of Indonesia In 1983 Number 36, Additional Gazette Of The Republic Of Indonesia Number 3258);

12. Government Regulation No. 55 of 2005 on the Balancing Fund (State Of The Republic Of Indonesia In 2005 Number 50, Additional Gazette Of The Republic Of Indonesia Number 4575);

13. Government Regulation No. 58 of 2005 on the Financial Management Of The Area (sheet Of State Of The Republic Of Indonesia In 2005 Number 140, Additional Gazette Of The Republic Of Indonesia Number 4578);

14. Government Regulation Number 79 of 2005 on the Coaching And Supervision of Local Government Guidelines (sheet State of the Republic of Indonesia in 2005 No. 165, Additional Gazette of the Republic of Indonesia Number 4593);

15. Government Regulation No. 38 Year 2007 on the Partition of Government Affairs Between Government, Provincial Local Government and District/City Government (State Gazette Indonesia Year 2007 Number 82, Extra State Sheet) Republic of Indonesia No. 4737);

16. Government Regulation No. 16 of 2010 on the Governing Guidelines of the Provincial People's Representative Council on the Order of the Council of Representatives Of The Local People (sheet Of State Of The Republic Of Indonesia In 2010 Number 22, Additional Gazette Of The Republic Of Indonesia) Indonesia No. 5104);

17. Government Regulation No. 19 of 2010 on the Order of the Implementation of the Task and Authority as well as the Financial Occupation of the Governor as the Vice Government in the Province Region (State Sheet of the Republic of Indonesia 2010 No. 25, Additional Sheet of State Republic of Indonesia No. 5107);

18. Government Regulation No. 69 of the Year 2010 on the Order of the Giving and Utilization Of Area Tax Incentives and Levy Area (sheet Of State Of The Republic Of Indonesia In 2010 Number 119, Additional Sheet Of The Republic Of Indonesia Number 5161);

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19. Government Ordinance Number 91 Of 2010 On The Type Of Area Taxes Collected Under The Designation Of The Head Of The Area Or Paid For By The Taxpayer (state Sheet Of The Republic Of Indonesia In 2010 Number 153, Additional Gazette Of The Republic Of The Republic Of Indonesia) Indonesia Number 5179);

20. Ministry of the Interior Minister Number 13 of 2006 on the Regional Financial Management Guidelines, as amended with the Regulation of Home Minister Number 59 of 2007 on Changes to the Regulation of the Home Minister Number 13 of 2006 about the Local Financial Management Guidelines;

21. Joint Regulation of the Minister of Finance and Minister of the Interior Number 186 /PMK.07/ 2010 and Number 53 of 2010 on Preparatory Stage Of The Transfer Of Duties To The Lands And Buildings As Regional Taxes;

22. Regulation of Finance Minister Number 147 /PMK.07/ 2010 on Agency or International Instituts Not Imposed On Land Rights And Buildings;

23. Regulation of the Minister of Finance Number 148 /PMK.07/ 2010 on the Agency or International Instituts Not Subjected To Earth Taxes and Buildings and Urban Buildings;

24. Cianjur Regency Regulation Number 02 of 2001 on the Tata Way Drafting Of Regional Regulations and Issuance Of Regional Sheets (Leaf Area Regency Cianjur Year 2001 Number 43 Series B) as amended by the Regional Regulation of the Regency Cianjur Number 02 of 2006 on the First Amendment of Regional Regulation No. 02 of 2001 on the Way of Drafting Regional Regulations and Issuance Of Regional Sheets (page Of The Regency Of Cianjur In 2006 No. 02 Series C);

25. Cianjur Regency Regulation Number 03 of 2001 on Investigator Civil Servants (county Gazette Cianjur Area 2001 No. 44 Series C);

26. Cianjur Regency Regulation Number 03 Year 2008 on Regional Government Affairs (KID Regency Cianjur Year 2008 Number 03 Series D);

27. Cianjur Regency Regulation No. 07 Year 2008 on Regional Governance Organization and the Establishment of the Cianjur Regency Regional Device Organization (Sheet County Cianjur 2008 No. 07 Series D) as amended by the Area Regulation No. 02 of 2010 on the Change of Regional Regulation No. 07 of 2008 on Local Government Organizations and the Establishment of the Organization of Regional Devices (Sheet County Of Cianjur 2010 No. 10 Series D);

With Joint Approval

THE PEOPLE REPRESENTATIVE COUNCIL OF THE COUNTY DISTRICT CIANJUR

and

BUPATI CIANJUR

DECIDED:

SET: THE REGIONAL REGULATIONS ON REGIONAL TAXES.

BAB I

provisions of UMUM

Article 1

In this Region Regulation referred to:

1. The area is the Autonomous Region of Cianjur Regency.

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2. The Regional Government is the Regent and the autonomous regional device as the organizer of the Regional Government.

3. " Bupati is the regent of Cianjur.

4. The Regional Cash is the Kas District of Cianjur Regency.

5. A third party tax is referred to as a constriction to an area owed by a private person or a force that is forced under the Act, by not getting rewards directly and used for the purposes of the law. the area for the great prosperity of the people.

6. Service is the acting element of the Regional Government in the taxation area of Cianjur Regency.

7. The Office of Pertanahan is the Cianjur Regency Office of Cianjur.

8. Camat is the Chief District Officer of the Land of the Land.

9. Notary is an Officer of the Land Akta.

10. A body is a group of people and/or capital that is a unit, whether doing business or not doing business that includes a limited liability company, a commander-in-law, another company, a state-owned enterprise (BUMN), or a business entity. the property of the area (BUMD) by name and in any form, firm, confederate, cooperative, pension fund, fellowship, association, mass organization foundation, political social organization, or other organization including collective investment contracts and business forms Fixed.

11. Hotel tax is a tax on the service provided by the hotel.

12. The hotel is an inn/retreat services provider including other related services, which includes motels, losmen, tourism shacks, tourism guesthouse, pesanggrahan, lodging houses and the like, as well as the house of kos. with a room number of more than 10 (ten).

13. The Restaurant Tax is a tax on the service provided by the restaurant.

14. A restaurant is a food and/or drink-provider facility, which includes diners, cafeas, canteens, stalls, bars, and the like includes boga/catering services.

15. Entertainment tax is a tax on the hosting of entertainment.

16. Entertainment is all kinds of spectacle, performances, games, and/or crowds that are enjoyed by pay.

17. The Reklame tax is tax on the holding of the billboard.

18. A reclamation is an object, tool, deed, or medium that, according to its shape and pattern, is designed for commercial purposes, introducing, advocating, promoting or to attracting general attention to goods, services, persons or bodies. can be seen, read, heard, perceived and/or dinicmtai by the general.

19. The Road Information Tax is an area levy on the use of electric power, either self-generated or obtained from other sources.

20. The State Electricity Company, called PLN, is a state power company (Persero).

21. Mineral taxes are not metals and Batuan is a tax on mineral extraction activities instead of metals and rocks, either from natural sources within and/or the surface of the Earth to be utilized.

22. Minerals Not Metal and Batuan are minerals instead of metals and rocks as referred to in the laws of the mineral and coal.

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23. Parking Tax is a tax on the hosting of parking outside the street body, whether provided with regard to the subject matter or provided as an undertaking, including the provision of a motor vehicle maintenance site.

24. Parking is a state of not moving a non-temporary vehicle.

25. A walet nest tax is a tax on the activities of the retrieval and/or nest of the wallets nest.

26. The walet is a species that includes the collocalia, that is collocalia fuchiphagus,(white walet), collocalia maxina (black nest walet), collocalia esculenta (cow walet), and collocalia linchi (bird (Sriti/kapinis).

27. The management of the wallets is a suite of habitat coaching and population control of wallets in natural habitats and beyond natural habitat.

28. It is a form of bird-making activity in natural habitats and outside of natural habitat.

29. The natural habitat of the wallets is the environment where the wallets live and develop naturally.

30. Outside the natural habitat of the wallets is the environment where the wallets live and thrive that are ushered in and cultivated.

31. A location is a locale/place where there is a bird's nest of both natural and natural habitats outside of natural habitat.

32. Nest of the wallets that are in:

a. Natural habitat is the area of the state forest, conservation area, the natural cave region and/or outside the unburdened area of the individual and/or custom of the property;

b. outer natural habitat is covering buildings and/or houses/buildings.

33. An Air Land Tax is a tax on the take and/or utilization of groundwater.

34. Groundwater is water that is present in a layer of soil or rock beneath the surface of the ground.

35. The Duties of the Land and subsequent Buildings, called BPHTB, was a tax on the acquisition of land and/or building rights.

36. Entitlement to the Land and/or Buildings is an act or legal event resulting in by him the rights to the land and/or building by a person or body.

37. The rights to the Land and/or Buildings are the rights to the land, including the right of management, as well as the buildings on it, as referred to in the Act in the field of land and building.

38. Earth is the surface of the earth covering the land and inland waters as well as the sea region.

39. A building is a construction of an engineering that is planted or laid down on the ground and/or inland waters and/or sea.

40. The NJOP is the average price obtained from a reasonable selling transaction that occurs reasonably, and when there is no purchase transaction, the NJOP is determined by comparison of the price with other objects that are used to sell the tax object. a type, or a new acquisition value, or a replacement NJOP.

41. A Tax Subject is a person or a body that can be taxed.

42. A taxpayer is a person or body, including taxpayers, tax cutters, and tax collectors who have the right and tax liability in accordance with the provisions of local taxation laws.

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43. A Tax Period is a term of 1 (1) calendar month or other term that is governed by the Bupati of the longest 3 (three) calendar month, which is the basis for the taxpayer to computerate, lease and report on a debt owed.

44. Tax Year is a term of one (one) calendar year, unless a taxpayer uses a book year not equal to the calendar year.

45. A debt tax is a tax that must be paid at a time, in tax time, in tax years, or in the part of the tax year in accordance with the provisions of the area ' s taxation laws.

46. A vote is a series of activities ranging from the set of object data and tax subjects, determining the amount of tax owed up to tax-billing activities and the supervision of its distribution.

47. The next Local Tax Notice Letter is called SPTPD, is a letter that is by a taxpayer used to report the calculations and/or tax payments, tax objects and/or not tax objects and/or possessions and liabilities in accordance with the provisions of Area tax laws.

48. The next Regional Tax Letter called SSPD is the proof of payment or tax deposit that has been done by using the form or has been done in other ways to the area's coffers through a payment place appointed by the Regent.

49. The next Regional Tax Decree is called SKPD, is a tax decree that determines the magnitude of the owed tax rate amount.

50. The next letter of the tax decree for the next year is called SKPDKB, which is the tax decree that determines the magnitude of the tax rate, the amount of tax credit, the amount of tax on the tax, the amount of administrative sanctions and the amount of taxes. that still has to be paid.

51. The following additional tax decree for the term SKPDKBT is a tax decree that specifies in addition to the number of taxes that have been assigned.

52. The next Nihil Tax Decree letter is called SKPDN, which is a tax decree that determines the magnitude of the tax rate as large as the amount of tax credits or undebted taxes and no tax credits.

53. The next larger area tax decree is called SKPDLB, is a tax decree that determines the amount of overpayment of taxes because the amount of tax credits is greater than the tax owed or should not be debuned.

54. The next Regional Tax Bill is called STPD, is a letter for tax bill and/or administrative sanction of flowers and/or fines.

55. A further correcting letter is called SKP, which is the decree that corrects the error of writing, miscounting and/or errors in the application of certain provisions in the region's taxation laws contained in the SKPD, SKPDKB, SKPDKBT, SKPDN, SKPDLB, STPD, SKP, SKK, or Decision Letter Objection.

56. The next objection letter is called SKK, which is a letter of decision over objection to SKPD, SKPDKB, SKPDKBT, SKPDN, SKPDLB or against cuts or voting by third parties filed by taxpayer.

57. The Appeal verdict is the ruling of the tax judiciary on appeal against the SKB filed by the taxpayer.

58. An appeal is an attempt by a law that may be made by a taxpayer or a tax handler against a decision that may be appealed, under applicable law.

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59. A lawsuit is a legal effort that may be made by a taxpayer or a tax handler against the exercise of tax invoicing or against a decision that may be filed under the law under applicable law.

60. An examination is a series of activities establishing and processing data, captions and/or evidence executed objectively and professionally based on a standard examination to test the compliance compliance of regional taxation obligations and retribution and/or for other purposes in order to carry out the provisions of area taxation laws and area retribution.

61. The investigation of the criminal offence in area taxation and regional levies is a series of measures by investigators to seek and collect evidence that with evidence it makes light a criminal offence in the area of area taxation and the crime. retribution of the area that occurred and found the suspect.

BAB II

TYPE OF TAX

Article 2

With this area's regulation, tax levied:

a. hotel; b. restaurant; c. entertainment; d. "e." The light of the road; f. Minerals are not metals and rocks; g. Parking; h. The nest of a walet; i. ground water; j. BPHTB.

BAB III

OBJECT, SUBJECT, BASIS, RATE AND LAYOUT OF THE COUNTING

Section Parts

Tax Hotel

Article 3

(1) With the name of the Tax Hotel levied the top of each services provided by the hotel.

(2) The hotel tax object is the service provided by the hotel with payment, including the services of the hotel as the nature of the hotel providing ease and convenience, including the facility. Sports and entertainment.

(3) The tax object as referred to paragraph (2) includes:

a. a short-term residence facility or residence facility between another tourist shack (cottage), rented villa, motel, tourism guesthouse, pesanggrahan (hostel), losmen, lodging house including boarding house with room number 10 (ten) or more that provides facilities such as lodging houses;

b. Support services as defined in paragraph (2) include food and/or beverage, telephone, faximile, telex, photocopy, washing service, ironing, and tranportation, which are provided or managed by the hotel;

c. entertainment as a paragraph (2) among others a fitness center, swimming pool, tennis, golf, karaoke, pub, discotic provided or managed by a hotel;

d. Rental room service for event or meeting activities at the hotel.

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(4) Does not include hotel tax, is:

a. the service of a dormitory residence hosted by the Government or Local Government;

b. the rental services of apartments, condos, and the like;

c. The services of the residence at the center of education or religious activities;

d. services of residence in hospitals, nurses ' dormitory, nursing homes, orphanages and other similar social institutions;

e. a travel or travel bureau service organized by a hotel that can be utilized by the public.

Article 4

(1) The hotel tax subject is a person or body that makes the payment to a person or a person or a person who is committed to a person or person who is committed to (2) The hotel tax is a person or body that is working for a hotel.

Article 5

The base of the hotel tax is the amount of payment or that should be paid to the hotel.

Article 6

The hotel tax tarif is set at 10% (ten percent).

Section 7

The debt of the owed hotel tax is calculated by multiplying the hotel tax rate as referred to Section 6 with the basis of the tax imposition as referred to Article 5.

Second Part

Restaurant Tax

Article 8

(1) The restaurant tax name is tax levied on any service by the restaurant.

(2) The restaurant tax object is a service provided by the restaurant, including the home of the meal, food stalls and the like including cafes, catering and bars.

(3) Service provided The restaurant includes a food and/or drink sales service consumed by the buyer, both consumed at the service place and elsewhere.

(4) Excluded from the restaurant tax object as referred to verse (2), is the ministry which is provided by a restaurant whose sales value does not exceed Rp 1,000,000,-(one million rupiah) month.

Article 9

(1) The restaurant tax subject is a person or body who buys food and/or drinks from restaurant.

(2) The restaurant tax Wajib is a private person or body that is trying to restaurant.

Article 10

The base of the restaurant tax imposition is the amount of payment received or which the restaurant should receive.

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Article 11

The restaurant tax tarif is set at 10% (ten percent).

Article 12

The debted restaurant tax principal is calculated by multiplying the restaurant tax rate as referred to Article 11 with the basis of the tax imposition as referred to Article 10.

Third Part

The Entertainment Tax

Article 13

(1) Under the name of the Entertainment Tax is tax levied upon any entertainment venue.

(2) The entertainment tax object is the service of the entertainment hosting service.

(3) Entertainment as a verse (2), among other things:

a. Movie spectacle; b. Pagelaran arts, music, dance and/or fashion; c. beauty pageantry, bodybuilding and the like; d. exhibition; e. discotic, karaoke, nightclubs and the like; f. circus, acrobatics, and magic; g. Game billiards, golf and bowling; h. Horse racing, motor vehicle, and agility game; I. massage parlour, reflections, steam bath/spa,; j. Sports match; k. fitness center (fitness center); l. People's arts.

Article 14

(1) The entertainment tax subject is a person or body enjoying entertainment.

(2) The entertainment tax is a person or body that organizes entertainment.

Article 15

(1) The basis of an entertainment tax imposition is the amount of money received or which is supposed to be received by the entertainment organizer.

(2) The amount of money received as referred to by paragraph (1) includes price cuts and tickets for free. given to the entertainment service recipient.

Article 16

Besaran tax rates for any kind of entertainment is:

a. a film spectacle of Rp 35%; b. The art, music, dance and/or fashion of 35%; c. beauty pageantry, bodybuilding and the like is 35%; d. exhibition of Rp 35%; e. discotics, karaoke, nightclubs and the like of 50%; f. circus, acrobat and magic by 15%; g. billiard games, golf and boling by 35%; h. Horse racing, motorized vehicles and a 25% dexterity game; i. massage parlour, reflections, steam bath/spa by 40%; j. Sports match by 25%; k. fitness center (fitnes center) by 30%; l. The folk art of 10%.

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Section 17

The principal entertainment tax principal is calculated by multiplying the entertainment tax rate as referred to Section 16 with the basis of the tax imposition as referred to Section 15.

Part Fourth

Tax Reklame

Article 18

(1) Under the name Tax Reklame is tax levied upon any reclamation.

(2) The tax object is all hosting.

(3) The tax object As a verse (2), includes:

a. Billboard/videotron/megatron ("billboard/videotron/megatron") and the like; b. fabric reclame; c. reclame attached, striker; d. The flyer's a flier. Walk-in-vehicle, including vehicle; f. Air recraction; g. Floating point; h. The voice reclamation; i. The movie/slide; j. Entertainment recluse.

(4) Not included as a taxable tax object, is:

a. Staging through internet, television, radio, daily warta, weekly warta, monthly warta and the like;

b. label/brand the product attached to the traded goods, which serves to differentiate from other kind of products;

c. business name or profession installed attached to a building where business or profession is organized with the size of the spit not exceeding 0.5 (zero comma five) m2;

d. The government or local government.

Article 19

(1) The tax subject is either a person or a body using a reclame.

(2) The tax recame is a person or person who is the person who is the person or person who is the person or person who is the person or person who is the person or person which organizes a reclame.

(3) In terms of a third party being held by a third party, then the third party becomes a taxpayer.

Article 20

(1) The basis of the tax imposition is the rental value of the billboard.

(2) In the event of a billboard hosted by a third party, the lease value is as intended. verse (1) is set to be based on the value of the contract.

(3) In terms of the self-hosted, the value of the lease as specified by paragraph (1) is calculated by regard to the factors, elevation, viewpoint, type, material used, the location of the placement, time, time frame, amount and size of the media.

(4) In terms of the value of the recluse as referred to as paragraph (2) is unknown and/or considered unnatural, the value of the lease is set by using Factors referred to as verse (3).

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(5) The value of the rent is calculated as:

A = (wide) x (value for the value of the tax object) x (long air date) B = (strategic value) x (node value rate) A + B = tax charge.

(6) The result of the calculation of the lease value The type (5) is specified in the table form and will be set later by the Regent.

Article 21

The tax tarif is set at 25% (twenty-five percent).

Section 22

The underlying tax rate reclame is calculated by multiplying the poll tax rate as referred to Article 21 with the basis of the tax imposition as referred to as Article 20 of the paragraph (5).

Fifth Quarter

The Road Information Tax

Article 23

(1) As the Information Information Tax name is tax levied upon any power use.

(2) The road lighting tax object is the use of electric power, both self-generated and derived from other sources.

(3) The self-generated electricity as referred to in paragraph (2) includes the entire power plant.

(4) Excluded from the tax object The street illumination as referred to as verse (2), is:

a. the use of electrical power by government agencies and the Local Government;

b. the use of electric power in places used by embassies, consulates and foreign representatives with reciprocity of reciprocity;

c. use of the self-generated electricity power with certain capacities that do not require permission from Related technical agencies;

d. the use of electric power is specifically used for the place of worship.

Article 24

(1) The street lighting tax subject is a person or body that can use electric power.

(2) Wajib street lighting tax is a person or body that uses electric power.

(3) If electrical power is provided by another source, the street illumination tax is an electric power provider.

Article 25

(1) The basis of the tax imposition the road lighting is the value of the electric power.

(2) The value of the electric power as defined by paragraph (1) is defined as follows:

a. If the power comes from another source with payment, the value of the electric power is the sum of the load charge bills plus the cost of using the variables that are charged in an electrical account;

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b. If electric power is produced alone, the value of the electric power is calculated based on the available capacity, the level of use of electricity, the term for the use of electricity and the price of the unit of electricity in the area.

Article 26

The street lighting tax rate is set as follows:

a. the use of electric power derived from PLN for non industry, petroleum and natural gas mining by 6% (six percent) multiplied by the value of selling electric power;

b. the use of electric power derived from PLN for industry, petroleum mining and natural gas by 3% (three percent) multiplied by the value of the sale of electricity;

c. the use of electricity from other sources of non PLN for non industry, Earth oil and natural gas mining, set at 3% (three percent);

d. the use of electric power from other sources of non PLN for industry, petroleum and natural gas mining, is set at 3% (three percent);

e. the use of the self-generated electricity power is set at the highest rate of 1.5% (one five percent comma).

Section 27

(1) The subject of the debt of the debt repayment is calculated by multiplying the rate as referred to Article 26 with the basis of the tax imposition as referred to as Article 25.

(2) The receipt of the tax receipt Road lighting, allocated for provisioning and payment of road illumination.

Sixth Quarter

Mineral Taxes Not Metal and Batuan

Article 28

(1) With Mineral Tax is Not Logan and The rock is taxed over every mineral-taking activity of metal and rock.

(2) Mineral tax objects instead of metals and rocks are mineral-taking activities instead of metals and rocks, which include:

1. asbestos; 2. stone write; 3. stone half gem; 4. limestone; 5. Pumice; 6. gemstones; 7. Bentonite; 8. dolomit; 9. feldspar;

10. rock salt (halite); 11. graphite; 12. The granit/andesit; 13. gips; 14. calcite; 15. Kaolin; 16. leusit; 17. magnesit; 18. mica; 19. marble;

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20. nitrate; 21. opsidien; 22. Ochre: 23. sand and gravel; 24. Quartz sand; 25. Perlit; 26. Phospat; 27. talk; 28. The ground is open; 29. ground diatome; 30. Clay; 31. tawas (alum); 32. The 33. yarosif; 34. zeolite; 35. basalt; 36. Trakkit; 37. Minerals are not metals and other rocks in accordance with the provisions of the perinvite regulations-

the invitation.

(3) Excluded from the mineral tax object instead of metal and rock as referred to paragraph (2), is:

a. Non-real metal and rock-taking activities are not commercially utilized, such as land-taking activities for household use, electric pole design/telephony, electric cable/phone-planting, pipeline planting. water/gas;

b. Mineral extraction activities are not metals and rocks that are among other mining activities, which are not commercially utilized;

c. mineral extraction activities are not metals and other rocks that will be set then by a Regent.

Article 29

(1) The mineral tax subject is not a metal and a rock is a person or body that can take minerals instead of metals and rocks.

(2) The mineral tax is not a metal and the rock is the person personal or body taking minerals instead of metal and rock.

Article 30

(1) The basis of the mineral tax imposition is not metal and rock is the value of selling mineral output instead of metal and rock.

(2) The selling value as referred to by paragraph (1) is calculated by multiplying the volume/tonnage of the resulting retrieval. reported and analyzed by an agency authorized by market value or the standard price of each type of mineral instead of metal and rock.

(3) The market value of the market as referred to by paragraph (2) is the average price that applies in the area.

(4) In terms of market value and mineral production results instead of metals and rocks as mean verse (3) is difficult to obtain, used the standard price set by the authorized instance.

(5) The average value of the market price as referred to in paragraph (3) will be further regulated by the Regent.

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Article 31

The mineral tax rate is not a metal and a rock is set at 25% (twenty-five percent).

Article 32

The subject of mineral tax is not metals and the underlying rocks are calculated by multiplying the tax rate as referred to Article 31 with the basis of the imposition of the mineral tax instead of metals and rocks as contemplated Section 30.

Seventh Section

Parking Tax

Article 33

(1) In the name of the Parking Tax is tax on any parking lot.

(2) The parking tax object is hosting the premises. parking outside the street body, whether provided with regard to the subject matter or the is provided as an attempt, including the provision of a motor vehicle maintenance site.

(3) The handler of the parking lot as referred to by paragraph (2) includes:

a. a parking garage; b. parking service; c. provision of motor vehicle maintenance premises; d. It's a motor vehicle garage that's picking up money; the common building used for parking.

(4) Does not include a parking tax object as referred to a paragraph (2), is:

a. the hosting of the parking lot by the Government and/or the Local Government;

b. hosting a parking space by an office used for its own employees;

c. hosting a parking lot by the embassy, consulate and foreign country representative with reciprocity of reciprocity;

d. host parking lots by private parties with no paid fees.

Article 34

(1) The parking tax subject is a person or body parking vehicle.

(2) Wajib parking tax is a private person or the body that organizes the parking lot.

Article 35

(1) The parking tax charge is the amount of payment or that should be paid to the organizer of the parking lot.

(2) The amount should be paid as a paragraph (1) includes a free piece of parking and parking. is given to the parking service recipient.

Article 36

The parking tax tarif is set at 20% (twenty percent).

Article 37

The underlying parking tax rate is calculated by multiplying the parking tax rate as referred to Article 36 with the basis of the tax imposition as referred to Article 35.

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Section Eighth

The Walet Bird Tax

Article 38

(1) In the name of Nest Tax Bird Walet is tax on any retrieval activity and/or coworker's nest of wallets.

(2) The waltbird nest tax object is the retrieval and/or nest of a walet nest.

(3) The management and coatings of nest bird nests are taxed, either on the location of natural habitat and outside of natural habitat is a walet that includes the genus collocalia fuciphagus (white walet), collocalia maxima (black nest walet), collocalia esculenta (cow walet) and collocalia linchi (sriti/kapinis bird).

(4) Does not include a walet nest tax object as referred to (2), is the retrieval of a wallet nest that has been subjected to State Reception Not Taxes (PNBP).

Article 39

(1) The nest tax subject of a walet nest is a person or body performing a retrieval and/or attempted nest of a walet.

(2) The nest of a walet nest tax is a person or person who is the person who is the person who is the person who is the person who is the person who is the person do take and/or attempt to nest a walet.

Article 40

The imposition of the nest of a walet nest is the selling value of the nest bird's nest is calculated based on multiplicity between the common market price of a walet nest. which is applicable in the area with the walet's nest volume.

Article 41

The walet nest tax rate is set by 10% (ten percent).

Article 42

The subject of the debuned walet nest tax rate is calculated by multiplying the walet nest tax rate as referred to Article 41 with the basis of the tax imposition as referred to as Article 40.

Part Ninth

Land Water Tax

Article 43

(1) As the Land Water Tax is levied over any retrieval and/or groundwater utilization.

(2) The land water tax object is the take and/or utilization of groundwater.

(3) Exempted from the ground water tax object as referred to verse (2), is the retrieval and/or utilization of groundwater for the basic purposes of the household, the irrigation of the agricultural and fishery of the people, as well as the worship.

Article 44

(1) The soil water tax subject is a person or body that is doing take and/or the utilization of groundwater.

(2) The groundwater tax is a person or body that performs the retrieval and/or utilization of groundwater.

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Section 45

(1) The imposition of the soil water tax is the amount of ground water acquisition.

(2) The value of the acquisition of groundwater as referred to as paragraph (1) is expressed in the rupiah that is calculated by considering Some or all of the factors:

a. type of water source;

b. water source location;

c. destination retrieval and/or water utilization;

d. volume of water taken and/or utilized;

e. water quality;

f. environmental damage caused by retrieval and/or water utilization.

(3) The value of the ground water acquisition as specified in paragraph (1) will be specified later by the Regent.

Article 46

Tarif the water tax The soil is set at 20% (twenty percent) of the gross income of the taking and/or the utilization of groundwater.

Article 47

The debt of the debt water tax is calculated by multiplying the groundwater tax rate. As a result of this Section 46, the basis of the tax charge is referred to as Article 45 of the paragraph. (3).

Part Tenty

BPHTB

Article 48

(1) Under the name BPHTB is tax levied upon the acquisition of the rights to the land and/or building.

(2) BPHTB tax objects are acquiring rights to the land and/or buildings.

(3) The acquisition of the rights to the land and/or building as referred to by paragraph (2), includes:

a. transfer of rights due to:

1. Sell it; 2. change; 3. Grant; 4. Grant grants; 5. An heir; 6. Income in a company or other legal entity; 7. the separation of rights resulting in the transition; 8. the appointment of buyers in the auction; 9. the execution of a judge ruling that has a fixed legal force;

10. Merger; 11. A smelter of business; 12. The exchange of business; 13. gifts.

b. new rights granted because:

1. the continuation of the rights release; 2. beyond release of rights.

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(4) The right of land as referred to as paragraph (3) the letter a, is:

a. Property rights; b. The rights to the business; c. the rights to the building; d. Right wear; e. Right belongs to the unit of the house of flats; f management rights.

(5) The tax object that BPHTB does not charge is the object obtained:

a. Diplomatic representation and consulates are based on reciprocity of reciprocity;

b. country for governance and/or for the implementation of the development in the interest of umm;

c. body or representative of the international institution specified with the Regulation of the Minister of Finance, with the condition of not running the undertaking or perform other activities beyond the function and task of the organization or representative of the organization;

d. personal or body persons due to the conversion of rights or because of other legal actions in the absence of a name change;

e. personal or body persons due to the waqf;

f. a person or person used for the benefit of worship.

Article 49

(1) The BPHTB tax subject is a person or body acquiring the rights to the land and/or building.

(2) The BPHTB tax is a person personal or body acquiring rights to the land and/or building.

Article 50

(1) The basis of the BPHTB tax imposition is the value of the tax object.

(2) The value of the tax object as referred to by paragraph (1), in terms of:

a. Buy is the transaction price;

b. swapping is the market value;

c. grant is the market value;

d. A will is a market value;

e. The legacy is the market value;

f. the income in the company or other legal entity is the market value;

g. the separation of rights resulting in the transition is the market value;

h. The transfer of rights due to the execution of a judge's ruling that has a fixed legal force is market value;

i. the granting of new rights to the land as a continuation of the release of rights is the market value;

j. the granting of new rights to the land beyond the release of the rights is the market value;

k. The integration is a market value;

l. The attempted meltdown was the market value;

m. effort is the market value;

n. gifts are market value;

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o. the buyer's appointment in the auction is the transaction price listed in the auction treatises.

(3) If the value of the value of the tax object as referred to paragraph (2) the letter a, up to the letter o is not known or lower than the NJOP used in the imposition of the earth and building on the year of the acquisition, the base of the imposition used is the NJOP of the Earth's taxes and the building.

(4) In terms of the NJOP of the earth's taxes and the building as referred to a verse (3) has not been set on at the time of BPHTB, the NJOP of the Earth's taxes and the building can be based on the NJOP certificate. Earth taxes and buildings.

(5) The letter of NJOP the tax on earth and building as the verse (4) is temporary.

(6) The letter of NJOP the tax on earth and building as referred to a verse (4) can be obtained in the office Tax service or authority in the area.

(7) The value of the tax object's acquisition of no tax is set to be Rp 60 million,-(sixty million rupiah) for any taxpayer.

(8) In terms of the acquisition of rights due to the The inheritance or will of the will is received by a private person who is still in the blood of the family. The line of descent is straight one degree up or one equals to the bottom with a will, including husband/wife, the value of the tax object not being taxable is set at Rp 300,000.00 (three hundred million rupiah).

Section 51

Tarif BPHTB is set at 5% (five percent).

Section 52

(1) the debted BPHTB principal is calculated by way of multiplying the rates as referred to Section 51 with the basis of the tax imposition as referred to as Article 50 of the paragraph (1) after minus the value of the tax object's acquisition. not to be taxable as referred to as Article 50 paragraph (7) and (8).

(2) In terms of NJOP as referred to as Section 50 paragraph (3) is unknown or lower than the NJOP used in the imposition of the earth and building on the year of the acquisition, the principal quantity of BPHTB of debt is calculated by the way it multiplies the fare as referred to Article 51 with the NJOP of the earth's taxes and the building after being reduced by NPOPcrime as referred to as Article 50 verse (7) and (8).

Article 53

(1) The Land/Notary Acter Officer may only sign the deed of transfer of the Right to the Land and/or Building after the taxpayer submit the proof of tax payment of the SSPD.

(2) The head of the Office that has the State's auction ministry can only sign a treatise on the auction of land rights and/or building after the taxpayer gives up the proof of a tax payment in the form of SSPD.

(3) The Head of the Office can only do registration of land rights or registration of the transfer of rights to the land after the taxpayer hand over the proof of tax payment in the form of SSPD.

Article 54

(1) The Akta Land/Notary-maker and head of the office that has led to the state auction service reported the creation of a deed or auction of the rights to the land and/or building to the Bupati at the latest in the date 10 (ten) the next month.

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(2) The order of reporting officials as referred to in paragraph (1) will be governed later by the Regent.

Article 55

(1) The Land/Notary Akta Creator and office head are drugging the country auction service, which In violation of the provisions, article 53 verses (1) and paragraph (2) are charged with the administration of a fine of Rp.7,500.000.00 (seven million five hundred thousand rupiah) for any violation.

(2) the Land/Notary Akta Maker and the head of the office that ' s drugging the state auction service, which violates the provisions as it is referred to in section 54 paragraph (1) of the administrative sanction of a fine of Rp.250,000.00 (two hundred and fifty thousand rupiah) each report.

(3) The head of the Office in violation of the provisions as referred to Article 53 of the paragraph (3) Imposed sanctions in accordance with the provisions of the applicable laws.

BAB IV

REGION POLLING

Article 56

Tax as referred to Article 3, 8, 13, 18, 23, 28, 33, 38, 43 and Section 48 levied in area territory.

BAB V

TAX PERIOD AND WHEN TAX TERUTANG

Parts Kesatu

Tax Period

Article 57

(1) Tax Time for Hotel Tax, Restaurant Tax, Entertainment Tax, Reclame Tax, Road Information Tax, Mineral Tax Instead of Metal and Batuan, Tax Parking, Walet Bird's Nest Taxes is a term of 1 (one) months of kaleder.

(2) The tax period is the term that is the basis of the taxpayer to compute, rent, and report on a debt owed.

Second Quarter

When Debt Tax

Article 58

(1) When the hotel tax is owed is at the time of payment of service at the hotel.

(2) The time of the restaurant tax debt is at the time of payment of the service at the restaurant.

(3) The time of the entertainment tax debt is at the time of entertainment.

(4) The moment The taxable tax debt occurs at the time of the program.

(5) When the debt of the road illumination tax occurs at the time of the use of electricity.

(6) When the mineral tax debt is not metal and the rock is at the time of activity exploitation of minerals instead of metal and rock.

(7) When the tax debt debt is at the moment Parking.

(8) When the debt of the nest bird's nest tax occurs at a time when the wallets nest is harvested.

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(9) When the debt of the groundwater tax is at the time of retrieval and/or groundwater retrieval.

(10) When the tax of BPHTB is set to be specified for:

1. The purchase is from the date created and the deed is signed;

2. swapping is since the date is made and the deed is signed;

3. The grant is from the date created and the deed is signed;

4. A will grant is since the date of the date created and the deed signed;

5. The inheritance is since the date in question lists the transfer of his rights to the National Register of Land;

6. Income in the company or other legal entity is from the date of the date created and the deed signed;

7. the separation of the rights that resulted in the transition is from date created and the deed is signed;

8. the judge ' s verdict is from the date of the court ruling that has the power of the law fixed;

9 the granting of new rights to the land as a continuation of the waiver of rights is from the date of the publication of the grant decree;

10. the granting of new rights beyond the release of the rights is from the date of the publication of the grant decree;

11. The attempted merger is from the date created and the deed is signed;

12. The smelting of the effort is since the date was made and the deed was signed;

13. The attempt at the end of the date was made and the deed was signed;

14. gifts are since the date of the created and the signing of the deed;

15. The auction is from the date of the auction winner's appointment.

BAB VI

ASSIGNMENT AND TAX

Part Kesatu

Tatevent Redemption and Poll

Article 59

(1) The polling The tax is prohibited.

(2) The type of tax levied based on the designation of the Regents is:

a. Homeland Tax; b. Tax Reklame; c. Earth Taxes and Buildings.

(3) The type of tax paid by itself by taxpayer is:

a. Hotel Tax; b. Restaurant Tax; c. Entertainment Tax; d. The Road Information Tax; E. Parking Tax; f. The Minerals Tax Is Not Metal And Batuan; g. BPHTB.

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Section 60

(1) The tax liability that meets its tax liability with the designation of the Bupati as referred to as Article 59 paragraph (2) is paid under SKPD or other relevant documents.

(2) Other Documents (1), which is referred to as paragraph (1), is a ticket and a receipt.

(3) The order of the tax designation shall be further governed in the Rule of the Bupati.

Article 61

(1) The tax capital is fulfilling its obligations. The display is paid by itself as the article 59 paragraph (3) is paid based on the SPTPD, SKPDKB, and/or SKPDKBT.

(2) The SPTPD as defined by paragraph (1) must be filled with clear, correct, and complete and signed by the taxpayer or its ruler.

(3) The SPTPD as referred to a paragraph (1) must be delivered to the Regent of the Selambat-slow 15 (fifteen) the day after the end of the tax period.

(4) The SSPD document on BPHTB serves as SPTPD.

(5) The form, content, layout of the pegfilling and delivery of the SPTPD is set up with the Regent Regulation.

Article 62

(1) Within five (five) years after the tax, the Bupati may publish:

a. SKPDKB if:

1. based on the results of other checks or captions, the owed tax is not or underpaid;

2. SPTPD is not delivered to the Regent in a period of 15 (fifteen) days and after being reprimanded in writing is not delivered in time as specified in a letter of reprimand;

3. The obligation to fill the SPTPD is not met, the owed tax is calculated in office.

b. SKPDKBT if any new data and/or data that originally had not been revealed are calculated that led to the addition of a debt amount of debt.

c. SKPDN if the amount of tax debt is as large as the amount of tax credit undebted and no tax credit.

(2) The amount of tax shortfall in SKPDKB as referred to paragraph (1), the letters a figure 1 and 2 are charged The administrative sanction of interest is 2% (two percent) a month, calculated from less or overdue taxes paid for the longest period of 24 (twenty-four) months calculated since the time of the tax rate.

(3) The amount of tax deprivation the debunking in SKPDKBT as referred to paragraph (1), the letter b, imposed sanctions An administrative is a 100% increase in the amount of tax deprivation.

(4) Ascension as referred to as paragraph (3) is not imposed if the taxpayer reports on its own prior to the inspection action.

(5) The amount of taxes owed in SKPDKB as referred to in paragraph (1), the letter a, number 3, is imposed on administrative sanction of a 25% increase (twenty-five percent) of the tax rate plus the administrative sanction of 2% (2%) of interest. percent) a month is calculated from the tax that is less or overdue paid for the term The longest 24 (twenty-four) month period is calculated from the time when the tax is in place.

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Section 63

(1) Tata means the issuance of the SKPD or other document that the SPTPD, SKPDKB and SKPDKBT referred to as Section 60 and Section 61, is set up with the Bupati Regulation.

(2) Further provisions Regarding the terms of the charging and seeding of SKPD or other relevant documents, SPTPD, SKPDKB, and SKPDKBT as referred to Section 60 and Section 61 are governed by the Rule of Regent.

Second Section

The Bill Letter

Section 64

(1) The Count may publish the STPD, if:

a. The tax in the year goes not or underpaid;

b. from SPTPD's research results there is a lack of payment as a result of miswriting and/or miscounting;

c. Tax is subject to administrative sanction of interest and/or fine.

(2) The amount of tax deprivation is owed in STPD As defined by paragraph (1), the letters a and b, plus the administrative sanction of a flower of 2% (two percent) each month for the longest 15 (fifteen) months since the time of the tax rate.

(3) the SKPD is not or underpaid after the due of payment due, administrative sanction is a 2% interest (two percent) a month and billed through the STPD.

The Third Part

Tata Cara Payment and Bill

Section 65

(1) The date of the payment due date and the debt tax deposit is set during:

a. 30 (thirty) days of work after the tax rate is available for:

1. Hotel Tax; 2. Restaurant Tax; 3. Entertainment Tax; 4. Tax Reklame; 5. The Road Information Tax; 6. Mineral Tax Is Not Metal and Batuan; 7. Parking Tax; and 8. Homeland Tax.

b. In the event of a transaction for the BPHTB tax.

(2) SPPT, SKPD, SKPDKB, SKPDKBT, STPD, correcting decision mail, objection decision letters and appeals ruling that cause the amount of tax payable to be tax-billing basis and must be repaid in the most prolonged period of 1 (one) months from the date of publication.

(3) the Regents or the designated officials on the request of the taxpayer after meeting the prescribed requirement may give the consent to the taxpayer to suspend or delay the tax payment, with interest rates at 2% (two percent) a month.

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Fourth Quarter

objection and Appeals

Section 66

(1) The tax would be able to object to a Regent or an official appointed over a:

a. SKPD;

b. SKPDKB;

c. SKPDKBT;

d. SKPDLB;

e. SKPDN;

f. cutting or voting by third parties under the provisions of area taxation laws.

(2) Objection is written in Indonesian with a clear reason.

(3) Objection must be Two (three) months from the date of the date of the letter, the date of the cut, or the term, unless the tax is required to show that the term cannot be fulfilled due to circumstances outside of the law. power.

(4) Objection may be submitted if the taxpayer has paid at least a number that has been approved by the Regent.

(5) The objection that does not meet the requirements as referred to as paragraph (1), (2), (3), (3) and verse (4), is not considered a letter of objection so that it is not considered.

(6) The mark acceptance of a letter of objection provided by the Regent or the appointed official or mailing list of the letter of objection through a postal letter is recorded as proof of receipt of the objection.

Article 67

(1) The Regent in the Term the longest of 6 (six) months, since the date of the letter of objection is received, must provide decision over the submitted objection.

(2) The Regents ' decision on the objection may be either accepting of the whole or partially rejecting or adding to the amount of the owed tax.

(3) If the term is referred to as the paragraph (1) has been Through and the Regent does not give a decision, the objection to which it is considered granted.

Article 68

(1) The tax Wajib may apply for an appeal only to the Tax Court against the decision regarding the

(2) Invocation: (2) Pleas, (1), submitted in writing in Indonesian, for a clear reason within the term 3 (3) months since the verdict is received, attached a copy of the letter of the objection.

(3) The appeal of the appeal of the appeal is suspended. obligation to pay taxes up to 1 (one) month from the date of issuer of the verdict.

Article 69

(1) If the submission of an appeal or an appeal is granted in part or entirely, the excess tax payment returned with plus interest rewards of 2% (two percent) a month for the most lasting 24 (twenty-four) months.

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(2) The flower patches are referred to as paragraph (1), counting from the month of softening up to the publication of SKPDLB.

(3) In terms of mandatory tax objection is denied or granted in part, taxpayers are subject to administrative sanction of a fine of 50% (fifty percent) of the amount of tax based on the decision to be reduced by the tax that has been passed paid before filing an objection.

(4) In terms of the taxpayer filing an appeal, the administrative sanction is a fine of 50% (fifty percent) as referred to as paragraph (3) is not charged.

(5) In terms of the plea appeal denied or granted in part, tax is subject to administrative sanction a fine of 10% (ten percent) of the amount of tax on the basis of an appeals ruling minus the paid tax before filing an objection.

The Fifth Quarter

The Real, Cancellation, Reduction Of Provisions And Deletion or reduction of administrative sanction

Article 70

(1) At the request of the taxpayer or due to office, the Regent may correct SPPT, SKPD, SPDKB, SKPDKBT or STPD, SKPDN or SKPDLB that in its publishing There has been a written error, count and/or error in the application of the perinvite rule- Area tax invitation.

(2) The Regent can:

a. Defile or abolish administartive sanctions against interest, fines and tax increases in debt according to local taxation laws, in which case the sanctions are imposed because of the oversight, tax or not because of the error;

b. reverse or cancel SPPT, SKPD, SKPFKB, SKPDKBT or STPD, SKPDN or SKPDLB that are not true;

c. parse or abolish STPD;

d. canceling the results of the check or the tax provisions implemented or published does not correspond to the specified set of the manner;

e. Defile a debt tax.

(3) Further provisions of the manner of reduction or removal or administrative sanction and reduction of the tax. or the cancellation of the tax decree as referred to as paragraph (2), will be further governed by the Regent.

BAB VII

REFUND OF EXCESS PAYMENT

Article 71

(1) For overpayment of tax, mandatory taxes may apply for a return to the Regent.

(2) The Count For a period of six (six) months from the receipt of the payment of the overage in the tax payment, as a paragraph (1), it must provide a decision.

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(3) If the term as specified by paragraph (2) has been exceeded, the Regent does not give a decision, the request for the return of the excess tax payment is considered granted and SKPDLB must be published in the most time frame old 1 (one) month.

(4) If the taxpayer has any other tax debts, the excess tax overpayments as specified in paragraph (2) are directly counted to pay off any of the tax debts.

(5) The return of the taxpayer the payment of taxes as referred to a paragraph (1), carried out in the most recent time 2 (two) months from the publication of SKPDLB.

(6) If the return of the excess tax repayment is made after 2 (2) months, the Regent or the official gives a penalty of 2% (two percent) a month over the delay of the tax overpayment.

(7) Tata the way the return of the excess tax payment as specified in paragraph (1), will be further governed by the Regent.

BAB VIII

EXPIRY BILLING

Article 72

(1) The right to commit tax invoicing is expired after exceeding 5 (5) years from the time when the tax is in place, except for taxpayer committing a criminal offence in area taxation.

(2) Expiration Date (1) is resilient if:

a. published a letter of reprimand and a forced letter; b. There is a recognition of tax debts from mandatory and indirect taxes.

(3) In the case of issued reprimand letter and forced mail referred to a paragraph (2) letter a, expiry billing is calculated since the date of the forced mail delivery. That.

(4) The recognition of the tax debt directly as referred to as paragraph (2) letter b, is a taxpayer with his consciousness stating that it still has a tax debt and has not yet paid it to the Local Government.

(5) the debt recognition indirectly as referred to as paragraph (2) letter b, may be known from the submission of an installment application or a delay in payment and a plea of objection by taxpayer.

Article 73

(1) Tax debts that are not likely to be billed again because the right to billing is deprecated, may expunged.

(2) The Regents set out the decision removal of the expired area tax debt as referred to paragraph (1).

(3) The order removal of the tax debt will be set further by the Regent.

BAB IX

BOOKKEEPING AND INSPECTION

Article 74

(1) The tax Wajib doing business with the least omzet Rp 300,000,000,-(three hundred million rupiah) per year, is required to host bookkeeping or logging.

(2) The mandatory taxes and determination of omzet as well as the layout of the books or records as contemplated by paragraph (1), will be governed more Further by the Regent.

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Article 75

(1) The Regent is authorized to test the compliance compliance of the area's taxation obligations in order to carry out the area's taxation laws.

(2) The tax (s) of the tax Checked, required:

a. Notice and/or lend a book or record, documents that are essentially and other documents related to the owed tax object;

b. provide the opportunity to enter the premises or space deemed necessary and provide assistance for the agility of the examination;

c. provide the necessary information.

(3) The provisions of the tax check manner, will be set up further by Regent.

BAB X

INCENTIVE POLLING

Article 76

(1) The services of the tax poll may be incentive on a particular performance basis.

(2) The incentive of incentives as meant verse (1), set through the Regional Revenue and Shopping Budget.

(3) The order of the granting and utilization of incentives as defined by paragraph (1), will be further regulated by the Regent by guideline to the applicable laws.

BAB XI

SPECIAL provisions

Section 77

(1) Any official is prohibited from notifying other parties of anything known or notified to him by taxpayer in order of office or job to enforce the rules of the law. Area taxation laws.

(2) Prohibition as defined by paragraph (1), apply also against the power of the expert appointed by the Regent to assist in the implementation of the provisions of the local taxation laws.

(3) Excluded from the provisions as referred to by paragraph (1) and (2), are:

a. officials and experts who act as witnesses or expert witnesses in a court hearing;

b. the official and/or the expert power set by the Regent to provide the description to state agency officials or government agencies authorized to conduct checks in area finance.

(4) For the interests of the area, the Regent The authority granted written permission to the official as referred to as paragraph (1) and the expert force as referred to (2), in order to provide the description, showing written proof of or about the taxpayer to the appointed party.

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(5) For the benefit of a trial in a criminal or civil case, at the request of a judge in accordance with the law of the criminal event and the law of the data event, the Regent may provide written permission to the official as It is a verse (1) and an expert (2) to give and display the written proof and the tax on which it is.

(6) The written request, as referred to as verse (5), must specify the name of the suspect Or the name of the defendant, the requested description, and the connection between the criminal matter or The data concerned with the requested description.

BAB XII

CRIMINAL provisions

Article 78

(1) The tax Wajib due to its alignment does not deliver the SPTPD or fill with the untrue or not complete or attach the untrue description so that the financial disadvantage of the area is threatened with the penultimate confinement of 1 (one) year or fine of the most 2 (two) times the amount of the owed tax that is not or underpaid.

(2) The taxpayer that is intentionally not delivering the SPTPD or filling it with is not correct or Not complete or attach the correct description to the financial cost of the area, punitive for the penultimate prison criminal 2 (two) years or fines of at most 4 (four) times the amount of the debt tax.

Article 79

(1) Criminal Code as referred to Article 78 is not prosecuted after exceeding five (five) years from the time when the tax or expiration date of tax or expiry of tax years or the end of tax year.

(2) Denda As referred to Article 55 and Section 78 is the acceptance of the state.

BAB XIII

INQUIRY

Article 80

(1) Civil Service Investigators in the Regional Government environment are given special authority as investigators to investigate criminal conduct in accordance with regulatory provisions.

(2) In carrying out the duties of a civil servant investigator, referred to as a paragraph (1), is under the coordination of the Indonesian Republican Police.

(3) The Authority Of The Civil Servant Investigators as a verse (1) is:

a. Receive, search, collect and research reports or reports relating to local tax crimes in order for the description or report to be complete and clear;

b. examine, search and collect information about personal or body persons about the correctness of actions committed in connection with the area of tax in the area;

c. requesting the information and evidence from a person or person or body in connection with a criminal offence in the area of the area tax;

d. examine books, records and other documents relating to criminal acts in the area tax;

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e. Conducting a search warrant for bookkeeping, logging, and other documents, and confiscation of the evidence;

f. ask for expert power assistance in order to perform criminal investigation duties in the area of area tax;

g. asked to stop, ban someone from leaving the room or place at the time the examination is ongoing and check the identity of the person and/or the documents brought;

h. Photographing a person with respect to an area tax criminal;

i. calls for people to be heard of his attachment and checked as a suspect or a witness;

j. stopped the investigation;

k. do other actions that need to have a criminal code of inquiry in the area of tax in accordance with applicable law.

(4) Investigators as contemplated by paragraph (1) notify the start of the investigation and relay the results of his inquiry to the public prosecutor through the State Police investigator in accordance with the applicable laws.

BAB XIV

CLOSING provisions

Section 81

Other matters which has not been set up in this Area Regulation as long as it is technical for its implementation will be set by the Regent.

Article 82

With the enactment of the Regulation of this Section, then:

1. Cianjur Regency Regulation No. 10 of 1998 on the Tax Excavated Group C;

2. Cianjur Regency Regulation No. 11 of 1998 on Tax Reklame;

3. Cianjur Regency Regulation No. 14 of 1998 on the Entertainment Tax;

4. Cianjur Regency Regulation No. 04 of 2001 on the Governing Taxes and the Nest Parrot of Walet;

5. Cianjur Regency Regulation No. 05 Year 2001 on Parking Taxes;

6. Cianjur Regency Regulation No. 10 of 2002 on the Tax Hotel;

7. Cianjur Regency Regulation No. 11 of 2002 on the Tax of the Restaurant;

8. The Cianjur Regency Regulation Number 12 of 2002 on the Road Information Tax,

and its implementation regulations are declared to be out of effect.

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Section 83

The rules of this section begin to take effect on the date of the promulcity.

For everyone to know it, order the invitation of this Regional Regulation with its placement in the section of the section.

Set in Cianjur on 21 February 2011

BUPATI CIANJUR,

Cap/ttd.-

TJETJEP MUCHTAR SOLEH