PERDA PDRD

Introduction

  • Regulation No. 13 of 2023 established by Bupati Tabanan concerning local taxes and levies.

Background

  • Local Taxes and Levies serve to promote fairness in local governance funding and enhance regional self-reliance.

  • Revision needed due to outdated previous regulations and compliance with current laws.

Legal Framework

  • Referenced laws include:

    • Law No. 1 of 2022: Financial relations between central and local governments.

    • Law No. 23 of 2014: Local Government.

    • Other essential laws regarding local taxation and regulation.

General Provisions

  • Definitions:

    • Area: Kabupaten Tabanan.

    • Government: Kabupaten Tabanan Government.

    • Tax: Mandatory contributions to the local government.

    • Taxpayer: Individual or entity liable to pay taxes.

    • Types of Local Taxes include:

      • Property Tax (PBB-P2)

      • Land and Building Acquisition Duty (BPHTB)

      • Certain Goods and Services Tax (PBJT)

      • Advertising Tax

      • Ground Water Tax (PAT)

      • Non-Metal Mineral and Rock Tax (MBLB)

      • Motor Vehicle Tax (PKB)

      • Change of Name Tax (BBNKB)

Tax Regulations

  • Types of Taxes Administered:

    • PBB-P2, BPHTB, PBJT, Advertising Tax, PAT, MBLB, PKB, and BBNKB.

  • Specifics about each type of tax regulation focusing on collection, exemptions, and obligations.

  • Emphasis on transparency and democratic principles in the administration of taxes.

Levy Regulations

  • Types of Levies include:

    • General Service Levy

    • Business Service Levy

    • Specific Licensing Levy

  • Defined procedures and regulations for each type.

Administration and Compliance

  • Tax Collection Procedures:

    • Registration and data collection.

    • Assessment and payments by taxpayers.

  • Transparency and citizen participation emphasized in tax administration.

Sanctions and Enforcement

  • Penalties for non-compliance with local tax regulations include fines and criminal penalties.

  • Clear guidelines for audit, disputes, and resolution processes.

Conclusion

  • This regulation aims to ensure a fair, accountable, and efficient tax system to support local governance and development.