Regional Tax Regulations

Regional Tax Regulations

Local Tax

1. Local Tax is the contribution of the taxpayer to the region owed by an individual or entity that is of a nature based on undangundang.By not getting compensation directly and used for regional needs for as much
2. Tax Subject is an individual or entity that can be taxed
3. The Taxpayer are individuals or entities,Includingtaxpayer,Taxcutters,and tax collectors,who have tax rights and obligations in accordance with the provisions of regional taxation laws and regulations
4. Hotel tax is a tax imposed on services provided by the hotel
5. Hotel are facilities for lodging / vacation services including other related services with a fee, which also includes motels, inns, tourism huts, tourism houses, guest houses, lodging houses and the like, and boarding houses with more than 10 rooms
6. Restaurant Tax is a tax on services provided by restaurants
7. Restaurant are facilities for providing food and/for drinks with a fee that includes restaurants,cafetaries,canteens,foodstalls,bars and the like including catering/catering service
8. Entertainment Tax is the tax imposed on the conduct of entertainment
9. Entertainment all kinds of spectacles,shows,games and / or crowds that are enjoyed with a fee
10. Reclame Tax is the tax imposed for the implementation of billboards
11. Reclameis objects or tools for media actions whose forms and patterns are designed for commercial purposes to introduce,promote,or to attract publik attention to goods or services
12. Street Lighting Tax is a tax on the use of electricity, both self-generated and obtained from other sources
13. Non-Metal Mineral And Rock Tax is a tax on activities for taking non-metallic minerals and rocks, both from natural resources inside and / or the surface of the earth to be utilized
14. Nonmetallic Minerals AndRocks are nonmetallic minerals and rocks as referred to in laws and regulations in the field of minerals and coal
15. Parking Tax is a tax on the implementation of a parking lot outside the road, whether provided in connection with the business principal or provided as a business, including the provision of a place to keep motorized vehicles
16. Parking is an immovable condition of a vehicle that is not temporary
17. Groundwater Tax is a tax on the extraction and / or utilization of groundwater
18. Groundwater is water contained in underground layers or assistance beneath the soil surface
19. Rural And Urban Land And Building Taxes, hereinafter abbreviated as PBB, are taxes on land and / or buildings owned, controlled and / or utilized by private persons or bodies, except for insights used for plantation, forestry and development business activities.
20. The Earth is the surface of the earth which covers the ground
21. Buildings are technical constructions that are planted or placed permanently on the ground
22. Object Tax Selling Value, hereinafter abbreviated as NJOP, is the average price obtained from buying and selling transactions that occur naturally and if there is no NJOP sale and purchase transaction determined through price comparison with other similar objects
23. Fees For Acquiring Land And Building Rights, hereinafter abbreviated as BPHTB, are taxes on the acquisition of rights to land and buildings
24. Land And Building Rights including management rights, along with the buildings thereon, as referred to in the law in the field of land and buildings
25. Tax Period is one calendar month period or another period regulated by regent regulations no later than 3 calendar months, which becomes the basis for taxpayers to calculate, deposit and report tax payable

Tax Type

1. Hotel Tax
2. Restaurant Tax
3. Holiday Tas
4. Reclame Tax
5. Street lightnig Tax     
6. tax on non-metallic minerals and rocks
7. Parkiing tax
8. Groundwater Tax
9. Rural And Urban Land And Build
10. Fees For Acquiring Land And Building Right

D.Tax Object And Tax Subject      

            Hotel Tax

1. The Object Of Hotel Tax is the service provided by the hotel with payment,                           including supporting services as a complete hotel that provides convenience and              comfort, including sports and leisure facilities
2. including support as referred to are telephone, facsimile, telex, internet, photocopying facilities and other types of facilities provided or managed by the hotel
3. Tax object is not included             :
   1. Dormitory services organized by the central government or local government
   2. Rental services for apartments,condominium and the like
   3. Residence services for education centers or religious activities
   4. Hospital shelter services,nursinghome,orphanages and social care institutions
   5. Travel agency sevices organized by hotels that can be used by the publick
4. The Subject Of The Hotel Tax is an individual or entity that makes payment to individuals or entities that seek hotels
5. The Hotel Taxpayer is an individual or entity that carries out a hotel
6. The Basis for Imposing Hotel Taxes is the amount of payment or what should be paid to the hotel.The amount that is supposed to be paid includes a discount or justa free that is given to the recipient of hotel services
7. The Hotel Tax Rate is set at 10%

2. RESTAURANT TAX

1. The Restaurant Tax Objectis the service provided by the restaurant
2. The Subject Of The Restaurant Tax is and individual or entity that buys food and drink from restaurant
3. Excluding the object of restaurant tax is a service provided by a restaurant whose sales value does not exceed Rp.10.000.000 per month
4. The Restaurant Tax Rate is set at 10%
5. The Basis for Restaurant Taxation is the amount of payment received or what the restaurant should receive.The amount that should be received is including a discount or just the one given to recipients of official services