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c. that by IBM Law Number 28 of 2009 on Regional Taxes and Regional Retribution, the Garut County District Regulation which regulates the Regional Tax, needs to be reviewed. and performed an adjustment with the regional autonomy policy;

d. that based on the consideration as intended on the letter a, the letter b and the letter c, need to form the Garut County Regulation on the Regional Taxes.

Given: 1. Article 18 of the paragraph (6) of the Basic Law

Republic of Indonesia in 1945;

2. Law No. 14 of the 1950s on the Establishment of the County Regions in the Propinsi Environment of West Java (State News of 1950) as amended by Law No. 4 of 1968 on the Establishment of Purwakarta Regency and the Law No. 4 of the State of the West Java. Province of Subang by Changing Law No. 14 of 1950 on the Establishment of the County-District Area In the Environment of West Java Propinsi (State Gazette Indonesia's Republic of 1968 Number 31, Additional Gazette of the Republic of Indonesia Number of Indonesia) 2851);

3. Law No. 8 Year 1981 on Criminal Events Law (Indonesian Republic Gazette 1981 No. 76, Additional Gazette of the Republic of Indonesia Number 3209);

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4. Law No. 6 of 1983 on General Terms and Taxation Methods (sheet of State of the Republic of Indonesia Year 1983 Number 49, Additional Gazette Republic of Indonesia Number 3262) as has been several times amended, last with Law Number 16 Year 2009 on Establishing Government Regulation Replacement Rule Number 5 Year 2008 on the Fourth Amendment to the Law No. 6 Year 1983 on General Terms and the Tata Way Taxation into Act (State Of The Republic Of Indonesia In 2009 Number 62, Additional Gazette Of The Republic Of Indonesia) Indonesia Number 4999);

5. Law No. 17 of 1997 on the Body of Settlement Settlement Tax (state Gazette of the Republic of Indonesia in 1997 No. 40, Additional Gazette of the Republic of Indonesia Number 3684);

6. Law No. 19 of 1997 on Tax Invoicing With Forced Mail (sheet Of State Of The Republic Of Indonesia In 1997 Number 42, Additional Gazette Republic Indonesia Number 3686) as amended by Law No. 19 of the Year of Indonesia 2000 on Changes to Law No. 19 of 1997 on Tax Invoicing By Forced Mail (sheet Of State Of The Republic Of Indonesia 2000 Number 129, Additional Gazette Of The Republic Of Indonesia Number 3987);

7. Law Number 7 of the Year 2004 on Water Resources (Indonesian Republic of 2004) Number 32, Additional Gazette Republic of Indonesia Number 4377);

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8. Law No. 10 Year 2004 on the Establishment of the Laws (Indonesian Republic of 2004 Law Number 53, Additional Gazette of the Republic of Indonesia Number 4389);

9. Law No. 32 of the Year 2004 on Local Government (Indonesian Republic Year 2004 Number 125, Additional Gazette of the Republic of Indonesia No. 4437) as has been several times amended, last by Act No. 12 In 2008 about the Second Amendment to the Law No. 32 of 2004 on the Government of Regions (the State Sheet of the Republic of Indonesia 2008 No. 59, Additional Gazette of the Republic of Indonesia Number 4844);

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

11. Law No. 4 of the Year 2009 on Mineral Mining and Coal (leaf of State of the Republic of Indonesia in 2009 No. 4, Additional Gazette of the Republic of Indonesia Number 4959);

12. Law Number 10 of the Year 2009 on Severity (Sheet State Of The Republic Of Indonesia 2009 Number 11, Addition Of State Sheet Republic Of Indonesia Number 4966);

13. Law No. 22 Year 2009 on Traffic and Road Transport (sheet State of the Republic of Indonesia in 2009 Number 96, Additional Gazette of the Republic of Indonesia No. 5025);

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14. Law No. 27 of 2009 on the People's Consultative Assembly, the People's Representative Council, the Regional Representative Council and the Regional People's Representative Council (State of the Republic of Indonesia 2009 Number 123, the Republic of the Republic of Indonesia) Indonesia Number 5043);

15. Law No. 28 Year 2009 on Regional Tax and Levy Area (sheet Of State Of The Republic Of Indonesia In 2009 Number 130, Additional Sheet Of State Of Indonesia Republic Number 5049);

16. Law No. 30 Year 2009 on Fame (leaf of State of the Republic of Indonesia Year 2009 Number 133, Additional Gazette of the Republic of Indonesia No. 5052);

17. Government Regulation No. 27 of 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);

18. 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);

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

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20. Government Regulation No. 38 of 2007 on the Division of Government Affairs Between the Government, Local Government of the Province and Government of the District/City (State Gazette of 2007 Indonesia Number 82, Additional Sheet of State Republic of Indonesia No. 4737);

21. Government Regulation No. 43 of 2008 on Air Tanah (Indonesian Republic of Indonesia 2008 No. 83, Additional Gazette of the Republic of Indonesia Number 4859);

22. 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);

23. 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);

24. Ministry of the Interior Minister Number 13 of 2006 on the Regional Financial Management Guidelines as amended by the Regulation of Home Minister Number 59 of 2007 on the Changes to the Regulation of Home Minister Number 13 of 2006 about the Region Financial Management Guidelines;

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25. Regulation of the Finance Minister Number PMK 147 /PMK.07/ 2010 on the Agency or Representative of the International Instituts Not Imposed By The Rights of the Land and Buildings;

26. Regulation of the Finance Minister Number PMK 148 /PMK.07/ 2010 on the Agency or Representative of the International Instituts Not Imposed On Earth Taxes and Buildings and Urban Buildings;

27. Administrative Affairs of Garut County Number 14 Year 2008 on Garut County District Government Affairs (Field Area of Garut County 2008 Number 27);

28. Garut County District Law No. 23 of 2008 on the Establishment and Organizational Arrangement Of The Garut County Area (leaf Area of Garut Regency 2008 Number 38), as amended by the Rule of Garut County Number 6 2009 on the Change of the Regulation of the District of Garut District No. 23 of 2008 on the Establishment and Organizational Arrangement Of The County Line Garut (leaf Area Of The County Of Garut In 2009 Number 6).

With A Joint Agreement

THE PEOPLE REPRESENTATIVE COUNCIL OF THE COUNTY COUNTY GARUT

AND

BUPATI GARUT

DECIDED: SET: THE REGIONAL REGULATIONS ON TAXES

AREA.

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BAB I

provisions of UMUM

Article 1

In this Regional Regulation is intended with:

1. The area is Garut County.

2. The Regional Government is the Regent and the area's device as an element of the regional government's organizer.

3. " Bupati is the regent of Garut.

4. The next House of Representatives of Garut County, called the DPRD, is the representative body of the local people as an element of the regional government.

5. An officer is an employee who is given a duty in accordance with the applicable laws.

6. Area Area is the entire area of Garut County.

7. Area Tax, which is subsequently called Tax is the mandatory contribution to the area owed by a private person or a forcing body under the Act, by not getting rewards directly and used for the purposes of An area for the great prosperity of the people.

8. A body is a set of people and/or capital that is a unit, whether doing business or not doing business that includes limited liability, a commander-in-command, another company, the State-owned Enterprises (BUMN) or the Business Agency. Area (BUMD) with name and in any form, firm, conglomerate, cooperative, pension fund, fellowship, society, foundation, mass organization, political social organization, or other organizations, institutions and other forms including contracts collective investment and fixed enterprise form.

9. Hotel Tax is tax on the services provided by the hotel.

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10. 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).

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

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

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

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

15. The Reklame tax is tax on the staging of the reclame.

16. A recluse is an object, tool, deed or medium of shape and its body is designed for commercial purposes introducing, advocating, promoting or to attracting general attention to goods, services, persons or bodies, which can be seen, read, heard, perceived and/or enjoyed by the general.

17. The Road Information Tax is a tax on the use of electric power, both self-generated and obtained from other sources.

18. 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.

19. Minerals Not Metal and Batuan are minerals instead of metals and rocks as referred to in the regulation of invitations in minerals and coal.

20. 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.

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

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

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

24. The Walet Bird's Nest Tax is a tax on the activities of the taking and/or the company's nest of wallets nests.

25. The Walet is a species of species that includes the collocalia, which is collocalia fuchliap haga, collocalia maxina, collocalia esculanta and collocalia linchi.

26. The Earth Tax and Urban and Urban Buildings are taxes on the earth and/or buildings owned, controlled and/or utilized by private persons or Agency, except for the area used for plantation business activities, forestry and the mining.

27. Earth is the surface of the earth covering the land and inland waters as well as the county's sea.

28. A building is a construction of an engineering that is either planted or attached to the ground and/or inland waters and/or the sea.

29. The NJOP is the average price obtained from a reasonable purchase transaction, and when there is no purchase transaction, the NJOP is determined by comparison of the price with the object. other similar type, or new acquisition value or replacement NJOP.

30. Import rights to the Land and Building are tax on the acquisition of land and/or building rights.

31. 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.

32. 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 laws in the fields of land and building.

33. The acquisition of the rights to the title is the acquisition of the rights to the land and/or building by heirs of the heir, who took effect after the death of the world.

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34. Grant Grants are a specific will regarding the granting of land rights and/or building to a specific person or legal entity, in effect after the grant of the deceased will die.

35. An income in a company or other legal entity is the transfer of rights to the land and/or building of a private person or body to a Limited Perseroan or other legal entity as a capital inclusion in a Limited Perseroan or legal entity. That's the other.

36. The separation of rights resulting in the transition is the transfer of partial rights to the land and/or the building by private or body persons to a fellow equal rights holder.

37. The appointment of the buyer at auction is the designation of the auction winner by the Officer of Lelang as listed in the auction treatise.

38. The execution of a judge's ruling that has had a fixed legal force is the transfer of the rights of a private person or legal entity as one of the parties to the party specified in the judge's ruling.

39. The merger is a merger of two or more business entities with a way of retaining the establishment of one of the enterprise agencies and to liquidate other enterprise entities that merge.

40. An Effort is a merger of two or more businesses by establishing a new enterprise body and liquiting the companies of the merged enterprise.

41. An Effort is the separation of a business entity into two or more enterprise entities by establishing a new business entity and diverting portions of the assets and the paciva to the new entity that is carried out without the liquidation of the business entity. long.

42. A gift is a legal act of surrender of the rights to the land and/or the building performed by a private person or legal entity to the recipient of the prize.

43. The granting of new rights due to the continuation of the release of the right is a grant of new rights to the private or legal entity of the state of the land derived from the release of rights.

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44. The granting of new rights beyond the release of the right is the granting of new rights to the land to the private or legal entity of the state or of the holder of the property according to the applicable laws.

45. Property rights are hereditary, strongest and full rights that can be either private persons or certain legal bodies established by the Government.

46. The right to endeavor is the right to attempt to land a land controlled directly by the state within the term as defined by applicable law.

47. The right to the building is the right to establish and have buildings on land that are not their own with the term specified in the Law No. 5 of the Year of the Year of the Basic Law of Agrarian-subjects.

48. The right to use is the right to use and/or collect the proceeds from the land controlled directly by the state or the land of the other person, who authorized the authority and obligations determined in the decision of the decree by the authorized officials. give it or in agreement with its landlord, which is not a lease agreement renting or a land processing agreement, everything as long as it does not conflict with the soul and applicable laws.

49. The right to belong to a unit of housing is a right of belonging to a separate individual and a separate unit, which includes the right of mutual, shared, and shared land that is all one undivided union with The unit is concerned.

50. It is the duty of the right to take care of the rights and use of the land for the purpose of doing the right thing. parts of the land to third parties and/or work with third parties.

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51. The land and/or buildings used for the hosting of the government and/or for the implementation of the development of common interests is the land and/or the buildings used for the establishment of government both the Government and by the Government Areas and activities solely are not intended for profit-seeking, e.g. land and/or buildings used for Government agencies, Government Hospitals, public roads.

52. A body or representative of an international organization is the body or representative of an international organization, both the Government and the non-Government.

53. Conversion of the Right is a change in the right of the old right into a new right under the Law No. 5 of the Year of the Year on the Basic Law of Agrarian, including the recognition of rights by the Government.

54. A wakaf is the law of a person or a body that separates a portion from its property, which is the property of the land and/or of the building, and is instituting it for a long time in the interests of the service or of other common interests. without any reward.

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

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

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

58. Tax Year is a term of length 1 (one) calendar year, except when Wajib Tax uses the year of the book that is not the same as the calendar year.

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59. A debt tax is a tax that must be paid at a time, in the Tax Age, in the Year of Tax or in the Year of Tax in accordance with the provisions of the local taxation laws.

60. 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 the tax-billing activities for the Tax Mandatory as well as the supervision of its storage.

61. The Regional Tax Notices Letter, which is further abbreviated to SPTPD is a letter by which the Tax Wajib is used to report the calculations and/or tax payments, tax objects and/or not tax objects and/or possessions and liabilities accordingly. the area's tax law provisions.

62. The Tax Object Notices Letter, which next is abbreviated to SPOP is a letter used by Wajib Tax to report the subject data and the Earth Tax object and the Urban and Urban Buildings in accordance with the provisions of the laws County tax.

63. The Regional Tax Deposit Letter (SSPD) is a proof of payment or tax deposit which has been performed using the form or has been done in other ways to the area's coffers through the payment site designated by the SSPD. Bupati.

64. The Regional Tax Decree, which later shortened to SKPD, is a tax decree that determines the large amount of the tax on the debt.

65. The Owed Tax Notice (SPPT) is a letter used to notify the magnitude of the Earth Tax and the Debuned and Urban Buildings in debt to Wajib Tax.

66. Unpaid area tax decree, which is further abbreviated as SKPDKB, is a tax decree that specifies the magnitude of the tax rate, the amount of tax credits, the amount of tax on the tax bill, the magnitude of administrative and number of taxes. The tax still has to be paid.

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67. An additional tax decree for the area is less paid, which is further abbreviated as SKPDKBT is a tax decree that specifies in addition to the number of taxes that have been assigned.

68. The Nihil Tax Decree, which subsequently shortened to SKPDN, is a tax decree that determines the amount of tax principal as large as the amount of tax credits or undebunled taxes and no tax credits.

69. The Bill is a tax decree that determines the amount of tax overpayments due to the amount of tax credits greater than taxes owed or should not be debunled.

70. The Regional Tax Bill, which later shortened to STPD is a letter for tax bill and/or administrative sanction of flowers and/or fines.

71. A Real Action Letter is a decree that corrects the error of writing, miscounting, and/or errors in the application of certain provisions in the local taxation laws contained in the SPPT, SKPD, SKPDKB, SKPDKBT, SKPDN, SKPDLB, STPD, Correcting Decision Mail or Mind Decision Letter.

72. The Objection letter is a letter of objection to the objection to the SPPT, SKPD, SKPDKB, SKPDKBT, SKPDN, SKPDLB or against the cutting or voting by third parties submitted by Wajib Tax.

73. The Appeal verdict is the ruling of the tax judiciary on appeal against the Objection Decree filed by Wajib Tax.

74. Bookkeeping is a record process that is conducted regularly to collect data and financial information including possessions, liabilities, capital, income and costs, and the amount of price and submission of goods or services, which are closed. by compiling a financial report on the balance sheet and the profit report for the Tax Year period.

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75. An examination is a series of activities establishing and processing the data, captions, and/or evidence that is executed objectively and professionally based on a standard examination to test compliance compliance with local taxation obligations and levy and/or for other purposes in order to carry out the provisions of the area ' s taxation laws.

76. The investigation of the criminal conduct in the field of taxation is a series of measures made by investigators to seek, and to gather evidence, which is to make light a criminal offence in the area of taxation that is occurring, and that evidence is made by the criminal. found the suspect.

BAB II

TYPE OF TAX

Article 2

The Regional Tax Type, consists of:

a. Hotel Tax;

b. Restaurant Tax;

c. Entertainment Tax;

d. Tax Reklame;

e. Road Information Tax;

f. The Minerals Tax Is Not Metal and Batuan;

g. Parking Tax;

h. Land Water Tax;

i. The Walet Bird Tax;

j. Earth Taxes and Buildings and Urban Buildings; and

k. Import Duties of Land and Buildings.

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BAB III

NAME, OBJECT, SUBJECT AND MANDATORY TAX

Section Parts

Tax Hotel

Article 3

(1) With the name of the Hotel Tax is picked up tax on any service provided by the hotel.

(2) The Hotel Tax Object is a service provided by the hotel with payment, including the service of the hotel as the completion of the hotel that is its nature providing ease and comfort, including sports and entertainment facilities.

(3) the support services as referred to in paragraph (1) is a telephone, facsimile, telex, internet, photocopy service, washing service, adversaries, transportation and other type of facilities provided or managed by the hotel.

(4) Does not include the Hotel Tax object as referred to in the paragraph (1) is:

a. the service of a dormitory residence hosted by the 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. the services of residence in hospitals, nurses ' dormitory, nursing homes, orphanages and other same-sex social institutions; and

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 The agency that's working for the hotel.

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(2) Wajib Tax Hotel is a private person or body that is working for a hotel.

Second Quarter

Restaurant Tax

Section 5

(1) In the name of Tax The restaurant is taxed over any service provided by the restaurant.

(2) The Restaurant Tax Object is the service provided by the restaurant.

(3) The service provided by the Restaurant as referred to in paragraph (1) includes food sales services and/or drinks consumed by the buyer, both consumed in the premises services or elsewhere.

(4) Not including the Restaurant Tax object as referred to in verse (1) is the service provided by a restaurant whose sales value does not exceed the Rp 1,000.000.00 limit (one million rupiah) /month.

Article 6

(1) The Restaurant Tax Subject is a person or body who buys food and/or drinks from a restaurant.

(2) The Restaurant Tax is a private person or body that is working on a restaurant.

Third Quarter

Entertainment Tax

Article 7

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

(2) The Entertainment Tax Object is the service of hosting the entertainment by levied Payment.

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(3) Entertainment as referred to in paragraph (1) is:

a. Movie spectacle;

b. Art, music, music, dance and/or fashion;

c. beauty pageantry, bodybuilding and the like;

d. exhibition;

e. discotic, karaoke, night clab and the like;

f. circus, acrobatics and magic;

g. billiard games, golf and boling;

h. Horse racing, motor vehicle and dexterity game;

i. massage parlour, reflection, steam bath/spa and fitness center (fitness center); and

j. sports match.

Article 8

(1) The Entertainment Tax Subject is a person or body enjoying entertainment.

(2) The Entertainment Tax Wajib is a person or body that organizes entertainment.

Part Fourth

Tax Reklame

Article 9

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

(2) The Reklame Tax Object is all staging a billboard.

(3) The Tax Object as referred to in paragraph (1) includes:

a. Billboard/videotron/megatron ("billboard/videotron/megatron" ) and the like;

b. fabric recraction;

c. reclame attached, sticker;

d. reclalame leaflets;

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e. Running a walk, including on a vehicle;

f. air recluse;

g. floating recruse;

h. Voice reclamation;

i. The movie/slide; and

j.

(4) Not included as the Reklame 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 in accordance with the terms governing the business name of the business or the profession;

d. The reclamation is hosted by the Government or the Local Government; and

e. reklame for political activities with the schedule of activities that have been determined according to the laws.

Article 10

(1) The Reclame Tax Subject is a person or person using a recame.

(2) The Reclame Taxpayer is a person or body that organizes a recluse.

(3) In terms of the recluse hosted by itself directly by a person or body, conscription is a person or body.

(4) In terms of the billboard being held through a third party, the third party becomes mandatory tax.

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Fifth Quarter

The Road Information Tax

Article 11

(1) The Road Information Tax is tax on any use of electricity.

(2) The Road Information Tax object is the use of electric power, both self-generated and acquired from other sources.

(3) The self-generated electricity as referred to in verse (1) covers the entire power plant.

(4) Excluded from the Street Information Tax object as referred to in paragraph (1) 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; and

d. the use of electric power for social and religious means/worship.

Article 12

(1) The Road Information Tax Subject is a person or body that can use an electric power.

(2) The Road Information Tax (s) is a person or person who uses an electric power.

(3) In terms of electricity power provided by other sources, the mandatory Road Information Tax is an electric power provider.

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The Sixth Part

The Mineral Taxes Is Not Metal and Batuan

Article 13

(1) In the name of the Minerals Tax Not Metal and Batuan are tax levied over any activity Minerals are not metals and rocks.

(2) Mineral Tax Objects Not Metal and Batuan are mineral-taking activities instead of metals and rocks that include:

a. asbestos;

b. stone wrote;

c. a half gem;

d. limestone;

e. floating rock;

f. gemstone;

g. Bentonite;

h. dolomit;

i. feldspar;

j. rock salt (halite);

k. graphite;

l. granit/andesit;

m. gips;

n. calcite;

o. kaolin;

p. leusit;

q. magnesit;

r. mica;

s. marble;

t. nitrate;

u. opsidien;

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v. oker;

w. sand and gravel;

x. sand quartz;

y. perlit;

z. phospat;

aa. talk;

bb. land of serap (fullers earth);

cc. land diatome;

dd. Clay;

ee. tawas (alum);

ff. (tras);

gg. yarosif;

hh. zeolite;

ii. basalt;

jj. trackit; and

kk. Minerals are not metals and other rocks conform to the provisions of laws.

(3) Excluded from the Mineral Tax object instead of Metal and Batuan as referred to in paragraph (1) 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 a part of other mining activities, which are not commercially utilized; and

c. mineral extraction activities are not metals and rocks used in the period of time. Natural disaster relief emergency.

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Article 14

(1) Mineral Tax Subject Not Metal and Batuan is a person or body that can take the minerals instead of metal and rock.

(2) The Mineral Tax Does not Metal and Batuan are personal or body-taking minerals instead of metal and rock.

Seventh Section

Parking Tax

Article 15

(1) With the name of the Parking Tax is tax levied upon each host a parking space.

(2) The Parking Tax Object is the hosting of the parking lot outside The road body, whether provided with respect to the subject matter or provided as an undertaking, includes the provision of a motor vehicle maintenance site.

(3) Does not include the tax object as referred to in paragraph (1) is:

A. hosting a parking lot by the Government or Local Government;

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

c. hosting parking by embassies, consulates and foreign country representatives with reciprocity principles; and

d. Hosting a parking lot for social and religious means/worship.

Article 16

(1) Parking Tax Subject is a person or body performing a motor vehicle parking.

(2) Parking Tax is a private person or body that organizes a parking space.

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Eighth Section

Land Water Tax

Article 17

(1) As the Air Water Tax name is tax levied over any retrieval and/or utilization of groundwater.

(2) The Land Water Tax Object is the take and/or utilization of groundwater.

(3) Exempted from the Land Water Tax object is: a. taking and/or the utilization of groundwater for the purposes

base of household, irrigation water and folk fishery, as well as the worship;

b. take and/or use of groundwater utilization by the Government or Regional Government; and

c. retrieval and/or groundwater utilization for fire hazard countermeasures or research/inquiry activities that do not cause damage environment.

Article 18

(1) The Land Water Tax Subject is a person or body performing the retrieval and/or utilization of groundwater.

(2) The Water Tax Wajib is a private person or body that performs take and/or use of groundwater.

Part Ninth

The Walet Bird Tax

Article 19

(1) In the name of Nest Tax The Walet Bird is tax on any retrieval activity and/or nest of a walet nest.

(2) The Nest Avian Tax Object is the the take and/or the foyer of the walet nest.

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(3) Not including the tax object as referred to in paragraph (1) is: a. the nest of the walet nest that has been imposed

The State Reception is Not Tax (PNBP); and

b. birdnesting of a walet for research activities.

Article 20

(1) The Nest Tax Subject of the Walet Bird is a private person or body who performs and/or is trying to nest a walet.

(2) Mandatory The Walet's Nest Tax is a private person or body that performs and/or attempted a walet's nest.

Tentth Section

Earth Taxes and Urban and Urban Buildings

Article 21

(1) Under the name of the Earth Tax and the Perdesaan and Urban Buildings of the upper tax levied ownership, possession and/or utilization of the earth and/or building.

(2) The Earth Tax Object and the Urban and Urban Building are the earth and/or buildings owned, controlled and/or utilized by a person or person, except areas used for the activities of plantation, forestry and mining efforts.

(3) Includes in the sense the building is:

a. The environment roads are located within a complex of buildings such as the hotel, the factory, and the emplacement, which is a unit with the complex of the building;

b. toll road;

c. swimming pool;

d. luxury fence;

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e. place of sport;

f. The shipyard, the dock;

g. luxury park;

h. oil refinement/refineries, water and gas, oil pipelines; and

i. The tower.

(4) The tax object not charged with the Earth Taxes and the Perdesaan and Urban Buildings is the tax object that:

a. used by the Government and the Regions for the holding of government;

b. is used solely to serve common interests in the fields of worship, social, health, education and national culture, which is not intended to benefit;

c. used for graves, purbakala relics or those a kind with that;

d. is a protected forest, a forest of natural asylum, a tourist forest, a national park, a grazing land ruled by a village, and an unburdened state land of a right;

e. is used by diplomatic representation and consulates based on reciprocity of reciprocity treatment; and

f. Used by a body or representative of an international institution that is specified with the Minister of Finance Regulation.

(5) The magnitude of the sale of the Taxable Tax Object is set to be Rp 10,000.00 (ten million rupiah) for each mandatory tax.

Article 22

(1) The subject of the Earth Tax and Building and Urban Buildings are persons of the person or body that is in real possession of the earth and/or obtaining benefits of the earth and/or having, master and/or obtain benefit of the building.

(2) The Earth Taxes and the Perdesaan Building and Urban is a person or body that actually has a right to the earth and/or benefits the earth and/or owns, controls and/or gains the benefits of building.

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Section Eleventh

Tax Bea Acquisition of the Land and Building

Article 23

(1) With the name of the Land of Land Rights and Buildings of the top tax levied Building Entitlement to Land and/or Buildings.

(2) The Property of the Rights Tax of the Rights of the Land and Building is the acquisition of the rights to the land and/or building.

(3) The acquisition of the rights to the land and/or the building as referred to in paragraph (1) includes:

a. transfer of rights due to:

1. Sell it;

2. exchange exchanges;

3. grant;

4. Grant grant;

5. The heiress;

6. income in the company or other legal entity;

7. the separation of rights resulting in the transition;

8. Buyer designation in auction;

9. the execution of a judge ruling that has a fixed legal force;

10. attempt to merge;

11. attempt at the end of the business;

12. attempt to change; or

13. gifts.

b. new rights granted because:

1. continuation of rights waiver; or

2. beyond release of rights.

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(4) The rights to the land as referred to in the paragraph (1) are:

a. property rights;

b. Rights to the business;

c. The rights to the building;

d. right wear;

e. entitlement to the unit of the house of flats; and

f. management rights.

(5) The tax objects that are not subject to the Rights of Land and Building entitlements are the taxable objects obtained: a. diplomatic representation and consulates based on the principle of the treatment

reciprocity;

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

c. the international agency or representative of the international institution specified with the Regulation of the Minister of Finance under the condition of not running the business or perform other activities outside of 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; and

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

Article 24

(1) The Subject Tax Subject of Rights to Land and Buildings is

a person or body acquiring the rights to the land and/or building.

(2) Compulsory Tax of Customs Rights and Buildings is a private person or body acquiring rights to the land and/or building.

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BAB IV

BASIC CHARGE AND TAX RATES

Section Parts

Tax Hotel

Section 25

The base of the Hotel Tax is the amount payment or which should be paid to the hotel.

Article 26

Tarif The Hotel Tax is set to be the following:

a. A star or star hotel is over Rp. 15.000,000,-(fifteen million rupiah) per month, at 10% (ten percent);

b. The hotel melati 3 (three) or the same or its omones is more than Rp. 5,000,000,-(five million rupiah) up to Rp.15,000,000,-(fifteen million rupiah) per month, up 7.5% (seven comma five per cent); and

c. hotel melati 2 (two) And through one (one), the melati and the place of the kos or the equate or the turnover of Rp. 1 million,-(one million rupiah) up to Rp. 5,000,000,-(five million rupiah) per month, by 5% (five percent).

Section 27

(1) The debt of the owed Hotel Tax is calculated by multiplying the rate as referred to in Article 26 with the basis of the tax imposition as referred to in Article 25.

(2) Hotel Taxes Debt is levied in the area where the hotel is located.

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Second Part

Restaurant Tax

Article 28

The base of the Restaurant Tax is the amount of payment received or that the restaurant should receive.

Article 29

The Restaurant Tax Tarif is set as follows:

a. omzet > 10 million: up to 10% (ten percent);

b. omzet > 5 million to up to 10 million: by 5% (five percent); and

c. omzet 1 million to 5 million: by 2.5% (two five percent commas).

Section 30

(1) The percentage of the owed Restaurant Tax is calculated by multiplying the rate as referred to in Article 29 with the basis of the tax imposition as referred to in Article 28.

(2) The Taxpayer Of Restaurants The debt is levied on the area where the restaurant is located.

Third Quarter

Entertainment Tax

Article 31

(1) The basis of the Entertainment Tax is the amount of money received or that should be received by entertainment organizers.

(2) The amount of money that should be received as referred to the paragraph (1) including the discount discounts and tickets provided to the entertainment service recipient.

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Article 32

(1) The Entertainment Tax Tarif is set at 35% (thirty-five percent).

(2) Special to entertainment in the form of fashion pagelaran, beauty pageantry, discotics, karaoke, nightclubs, dexterity games, massage parlour and steam bath/spa, the Entertainment Tax rate is set at 75% (seventy-five percent).

(3) Special art entertainment folk/traditional are subject to the Entertainment Tax rate of 10% (ten percent).

Section 33

(1) The subject of the debt of the Entertainment Tax is calculated by way of multiplying the rate as referred to in Article 32 with the basis of the tax imposition as referred to in Section 31.

(2) The Entertainment Tax The debt levied on the area of the area where the entertainment is held.

Part K4

Tax Reklame

Article 34

(1) The basis of the Reklame Tax is the value of the lease.

(2) In terms of the billboard hosted by a third party, the rental value of which is referred to in paragraph (1) set to be based on the value of the contract.

(3) In terms of self-hosted, the rent value as referred to in paragraph (1) is calculated by paying attention to the type of material used, placement location, time, term event time, amount and size of the media.

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

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(5) The value of the rental value of the lease as referred to in paragraph (3) is specified as follows:

a. The value of the rent is calculated by the formula: The value of the lease = Value Sells The Tax Object (nJOPR)

+ The Strategic Value Of The Instalment Of The Reclame (NSPR)

b. The magnitude of the NJOPR is calculated by the formula: NJOPR = (the size of the base price of x the size of the size

reclame) + (the height of the reclame x the base price of the reclame height)

c. The NSPR magnitude is calculated by the formula: NSPR = space function (weight x score) + road function

(weights x scores) + corner field (x score weight) x basic strategic value

d. The amount of tax for an alcoholic beverage and cigarettes plus 25% (twenty-five percent) of the rental value of the lease;

e. The calculated calculation of the letter b and the letter c applies only to 1 (one) side only, if it is composed of 2 (two) sides or more then multiplied by the number of sides.

(6) The value of the value of the lease is as a result of the sum of the lease. referred to the paragraph (5) is set further by the Regent Regulation.

Article 35

The Relame Tax Rate is set by 25% (twenty-five percent).

Section 36

(1) The subject of a debt Reclame Tax is calculated by way of multiplying the tariff as referred to in Article 35 under the basis of the tax imposition as referred to in Article 34 of the paragraph (6).

(2) The debt Reklame tax levied on the area of the area where the billboard was held.

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Fifth Section

The Road Information Tax

Article 37

(1) The basis of the Road Information Tax is Jual Value Power.

(2) Jual Value Electric Power as referred to in paragraph (1) is specified:

a. In terms of the electrical power derived from other sources with payment, the Value of the Power of Power is the amount of load charge bills plus the cost of using the variable kWh/variable that is charged in an electrical account;

b. In terms of electricity generated by itself, the Value of the Power of Power is calculated based on the available capacity, the level of use of electricity, the term of the use of electricity and the price of the unit of electricity in effect in the area of the area concerned

Section 38

(1) The Road Information Tax Tarif is designated as follows: a. use for household interests:

1. power s/d 900 VA: 4%

2. power 901-1,300 VA: 5%

3. power 1,301-2,200 VA: 6%

4. power > 2,200 VA: 7%

b. use for commercial interest:

1. power s/d 1,300 VA: 5%

2. power 1,301-2,200 VA: 6%

3. power > 2,200 VA: 7%

(2) The use of electrical power from other sources by industry, petroleum and natural gas mining, Road Information Tax rates are set at 3% (three percent).

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(3) The use of the self-generated electrical power, the Road Information Tax rate is set at 1.5% (one five percent comma).

Section 39

(1) The subject of the debt Repayment Tax is calculated by way of multiplying the rate as referred to in Article 38 with the basis of the tax imposition as referred to in Article 37.

(2) Taxes Debt illumination is levied in areas of the area where electric power is used.

(3) The Road Information Tax acceptance is partially allocated for the provision of road lighting.

Sixth Section

Tax Minerals Not Metal and Batuan

Article 40

(1) Tax Imposition Minerals Not Metal and Batuan are the selling value of mineral-taking results instead of metals and rocks.

(2) The selling value as referred to in paragraph (1) is calculated by multiplying the volume/tonnage of the retrieval with market value or standard price. each type of mineral is not a metal and rock.

(3) The market value as referred to in paragraph (2) is the flat-flat price that applies at the local location in the region of the area concerned.

(4) In terms of market value of the result the production of minerals instead of metals and rocks as referred to in verse (3) is difficult to gain, used the standard price set by the agency authorized in the field of mineral mining instead of metals and rocks.

Article 41

(1) The Mineral Tax Taxes Instead Of Metals and Batuan are set at 20% (twenty percent).

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(2) Mineral Taxes Not Metal and Batuan as referred to in paragraph (1), excluded for the utilization of the minerals instead of metals and rocks used for the construction of facilities or infrastructure of Government and Local Government.

(3) The Minerals Tax Not Metal and Batuan as referred to the paragraph (2) is set at 10% (ten percent).

Section 42

(1) The subject of the subject of the Outstanding Mineral Tax is calculated by multiplying the tax rate as referred to in Section 41 with the basis of the tax imposition as referred to in Article 40.

(2) Mineral Taxes Not Metal and Debt Debt are levied on areas where mineral extraction is not metal and rock.

Seventh Section

The Parking Tax

Article 43

(1) Basic Parking Tax is the number of payments or payable to the Cloud Service. the organizer of the parking lot.

(2) The amount payable as referred to in paragraph (1) includes the parking price cut and the free parking that is given to the parking service recipient.

Article 44

The Tax Tarif Parking is set as follows:

a. a land or parking building with a parking space unit (SRP) for a four or more wheeled vehicle and/or a two-wheel vehicle, more than 5 (five) SRP up to 20 (twenty) SRP, by 10% (ten percent);

b. a land or parking building with a unit of parking space (SRP) for a four or more wheeled vehicle and/or a two-wheeled vehicle, over 20 (twenty) SRP up to 50 (fifty) SRP, by 20% (twenty percent);

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c. land or parking building with a parking space unit (SRP) for a four or more wheeled vehicle and/or a two-wheeled vehicle, over 50 (fifty) SRP, by 30% (thirty percent).

Section 45

(1) The underlying Parking Tax principal is calculated by way of multiplying the rate as referred to in Section 44 with the basis of the tax imposition as referred to in Section 43.

(2) The Parking Taxes Debt levied in the area of the area where the parking is located.

Eighth Section

Land Water Tax

Article 46

(1) The base of the Land Water Tax is the Value of Water Acquisition.

(2) Value The acquisition of the Fatherland as referred to in the verse (1) is expressed in the rupiah that is calculated by consider some or all of the following 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; and

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

(3) The magnitude of the Land Water Acquisition Value as referred to in paragraph (1) is specified with the Rule of Count.

Article 47

The Tax Tarif Groundwater is set at 20% (twenty percent).

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Article 48

(1) The debt of the owed Land Water Tax is calculated by multiplying the rate as referred to in Article 47 with the basis of the tax imposition in question. In Section 46.

(2) The debt of the Land Water Tax is levied in the area where the water is taken.

Part Ninth

The Nest Tax of Walet

Article 49

(1) Basic Taxation Of Bird Nests Walet is the value for the nest bird's nest.

(2) The value of the nest bird's nest As in paragraph (1) it is calculated based on the multiplicity between the common market price of a walet nest in effect in the area with the volume of the nest bird's nest.

Article 50

The Walet Bird's Nest Tax Tarif is set to be as large as that of the bird. 10% (ten percent).

Section 51

(1) The subject of the debunned Walet Nest Tax is calculated by way of multiplying the rate as referred to in Article 50 with the basis of the tax imposition as referred to in Article 49.

(2) Taxes The nest of the owed Walet Bird is levied on the area of the pick-up and/or nest bird company of the walet.

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Tentten Section

Earth Taxes and Urban and Urban Buildings

Section 52

(1) The base of the Earth Tax and Perdesaan and Urban Buildings is -NJOP.

(2) The NJOP as referred to in paragraph (1) is specified every 3 (three) years, except for certain taxable objects may be specified each year according to the development of the region.

(3) The magnitude of the NJOP magnitude is intended to be used. on paragraph (2) is performed by the Regent.

Article 53

The Earth Tax Tarif and the Urban and Urban Building are set as follows:

a. NJOP is below 1 (one) billion, by 0.1% (zero comma one percent); and

b. NJOP 1 (one) billion or more, by 0.2% (zero comma two percent).

Section 54

The subject of the Earth Tax and the debted and Urban Buildings is calculated by way of multiplying the tariff as referred to in Article 53 with the basis of the tax imposition as referred to in Article 52 of the paragraph (3) after minus the NJOP No Taxes are referred to in Article 21 of the paragraph (5).

Section 55

(1) Tax Year is the term 1 (one) calendar year.

(2) The time that the tax on the debt is in the state of the tax object is on January 1.

(3) The tax place of debt is in the region region that includes the location of the tax object.

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Article 56

(1) The order is performed using SPOP.

(2) The SPOP as referred to in paragraph (1) must be clearly filled, correct and complete and signed and delivered to the Regent whose work region includes the location of the tax object, at least 30 (thirty) business days after the date received SPOP by tax subject.

Article 57

(1) Based on SPOP, Bupati publishes SPPT.

(2) The regent may issue SKPD in matters as follows:

a. The SPOP as referred to in Section 56 of the paragraph (2) is not delivered and after the mandatory tax is reprimanded in writing by the Regent as specified in the Letter of Uran;

b. based on the results of the check or other information it turns out that the amount of tax owed is greater than the amount of taxes calculated based on the SPOP delivered by the taxpayer.

Section Elevate

The Customs Tax Rights over Land and Building

Article 58

(1) The basis of the Rights of Entitlement of the Right to Land and Building is the value of the taxable object.

(2) The Value of the Tax Object is as referred to in 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. income in the company or other legal entity is the market value;

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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; and/or

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

(3) If the Value Acquisition of the Tax Object as referred to in paragraph (2) of the letter a up to the letter n is not known or lower than the NJOP used in the imposition of the Earth Taxes and the Buildings in the year of the acquisition, the base of the imposition used is the Earth Tax NJOP and Building.

(4) In terms of NJOP Earth Taxes and Buildings as referred to in verse (3) yet set at the time of BPHTB ' s release, the NJOP Earth Tax and Building can be based on Mail NJOP's description of the Earth Tax and Building.

(5) The NJOP Attraction of the Earth Tax and the Building as referred to in verse (4) is temporary.

(6) The NJOP Attraction of the Earth Taxes and Buildings as referred to in verse (4) may be acquired in the Office of the Tax Service or the authority in the regency.

(7) The magnitude of the Value of Taxable Tax Object is set to be Rp 60.000.000.00 (sixty million rupiah) for each taxpayer.

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(8) In terms of acquisition of the rights due to inheritance or will grant received a private person still in a family relation in a line of descent straight one degree to the top or one degree to Below with the will, including husband/wife, the Income Tax Object is not specified as Rp 300,000.00 (three hundred million rupiah).

section 59

(1) Customs tariffs on Land and Building entitlements are set at 5% (five percent).

(2) Import tariffs on Land and Building in debt over the acquisition of rights due to inheritance and grant grants is 50% (fifty percent) of the Land and Land Rights Acquisition of the Land and Buildings.

Section 60

(1) The subject of the Right of Land and Debt Entitlements is calculated by way of multiplying the rate as referred to in Article 59 with the basis of the tax imposition as referred to in Article 58 of the paragraph (1) after being reduced The value of the tax object is not taxable as referred to in Article 58 of the paragraph (7) and verse (8).

(2) In terms of Value Acquisition of the Tax Object as referred to in Article 58 of the paragraph (2) is unknown or lower than the NJOP used in the Taxation of the Earth and Building on the year of the acquisition, the principal magnitude of the Bea The acquisition of the Cloud Service is subject to the terms and terms of the IBM International Business Administration ("IBM"), and the following terms: Article 58 verses (7) and verse (8).

(3) Proprietary Rights of the Land and owed buildings are levied in the area of the area where the land and/or building are located.

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Article 61

(1) When the tax on the Customs Acquisition of the Land and Building is set to: a. The purchase is from the date created and the deed is signed;

b. Exchange is since the date is made and the deed is signed;

c. the grant is since the date is made and the deed is signed;

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

e. The inheritance is since the date of the question lists the transfer of his right to the office of the field of the field;

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

g. the separation of rights resulting in the transition is since the date of the date is made and the deed is signed;

h. The verdict of the judge is from the date of the judgment of the prince who has a fixed legal force;

i. the granting of new rights to the land as a continuation of the release of the rights is from the date of the publication of the grant decree;

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

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

l. The attempted meltdown is from the date created and the deed is signed;

m. attempt is to be a member of the file. gifts are since the date of the created and the signing of the deed; and

o. The auction is from the date of the appointment of the auction winner.

(2) The tax on debt must be paid off at the time of the acquisition of the rights as referred to in paragraph (1).

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Article 62

(1) Land/Notary-maker officials may only sign the deed of transfer of the rights to the land and/or building after the taxpayer handed over evidence of a tax payment.

(2) The head of the Office who is aiming at the state auction ministry can only sign the auction treatise on land and/or building after taxpayer handing over evidence of a tax payment.

(3) The head office of the field of the field can only do registration of land rights or registration of the transfer of rights to the land

(1) Secretary of Land/Notary-maker and office chief who is leading the country's auction service reported deed-making or auction treatise on top of the rights. ground and/or building to the Bupati at the latest on the next 10 (ten) months.