global_id
int64 | chunk_id
int64 | regulation_type
string | enacting_body
string | regulation_number
string | year
string | about
string | effective_date
string | chapter
string | article
string | content
string | authority_score
float64 | temporal_score
float64 | legal_richness
float64 | cross_ref_strength
float64 | completeness_score
float64 | kg_connectivity
float64 | tfidf_score
float64 | tfidf_norm
float64 | kg_entities
list | kg_concepts
list | embedding
list | processing_timestamp
string | embedding_model
string | embedding_dim
int64 | preprocessing_version
string |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
199,706 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB IV - PENGELOLAAN DAN PEMANTAUAN
|
Pasal 6
|
Pengolahan air limbah melalui IPAL sebagaimana dimaksud dalam Pasal 5 ayat (1) huruf a dapat dilaksanakan melalui :
- a. IPAL milik sendiri; atau
- b. jasa usaha pengolahan air limbah; atau
- c. IPAL milik usaha dan atau kegiatan lain berdasarkan perjanjian kerjasama sesuai peraturan yang berlaku.
| 0.18 | 0.7 | 0.3 | 0.2 | 0.8 | 0.1375 | 7.617019 | 0.256733 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"huruf",
"legal_concept"
],
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"pasal 5",
"named_entity"
],
[
"dapat",
"named_entity"
],
[
"dilaksanakan melalui",
"named_entity"
],
[
"usaha pengolahan air limbah",
"named_entity"
],
[
"usaha dan atau",
"named_entity"
],
[
"lain berdasarkan",
"named_entity"
],
[
"kerjasama sesuai",
"named_entity"
],
[
"peraturan yang berlaku",
"named_entity"
],
[
"pengendalian pembuangan air",
"named_entity"
],
[
"atau sumber air",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "huruf",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "aturan",
"related_count": 2,
"type": "legal_concept"
},
{
"concept": "peraturan",
"related_count": 1,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,707 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB IV - PENGELOLAAN DAN PEMANTAUAN
|
Pasal 7
|
Pengaturan pengelolaan air limbah melalui jasa usaha pengolahan air limbah diatur lebih lanjut dalam Peraturan Walikota.
| 0.18 | 0.7 | 0.1 | 0 | 0.8 | 0.225 | 5.994874 | 0.202058 |
[
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"walikota",
"government_entity"
],
[
"melalui jasa usaha",
"named_entity"
],
[
"peraturan walikota",
"named_entity"
],
[
"pengendalian pembuangan air",
"named_entity"
],
[
"atau sumber air",
"named_entity"
]
] |
[
{
"concept": "aturan",
"related_count": 2,
"type": "legal_concept"
},
{
"concept": "peraturan",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "kota",
"related_count": 2,
"type": "other"
},
{
"concept": "walikota",
"related_count": 1,
"type": "other"
},
{
"concept": "melalui jasa usaha",
"related_count": 0,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,708 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB IV - PENGELOLAAN DAN PEMANTAUAN
|
Pasal 8
|
- (1) IPAL sebagaimana dimaksud dalam Pasal 6 wajib dilengkapi dengan alat ukur debit yang mampu menghitung atau menunjukkan akumulasi jumlah air limbah yang dibuang dalam jangka waktu tertentu.
- (2) Alat ukur debit sebagaimana dimaksud pada ayat (1) ditempatkan pada saluran akhir IPAL.
| 0.18 | 0.7 | 0.2 | 0.1 | 0.8 | 0.06 | 7.152532 | 0.241077 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"rt",
"government_entity"
],
[
"debit yang",
"named_entity"
],
[
"jumlah",
"named_entity"
],
[
"yang dibuang",
"named_entity"
],
[
"pengendalian pembuangan air",
"named_entity"
],
[
"atau sumber air",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "wajib",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "rt",
"related_count": 0,
"type": "other"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,709 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB IV - PENGELOLAAN DAN PEMANTAUAN
|
Pasal 9
|
- (1) Apabila IPAL tidak berfungsi secara optimal sehingga tidak mampu melakukan pengolahan air limbah hingga memenuhi baku mutu yang ditetapkan, maka penanggungjawab usaha dan atau kegiatan wajib melakukan upaya penanggulangan darurat.
- (2) Upaya penanggulanggan darurat sebagaimana dimaksud pada ayat (1) dapat dilakukan melalui cara sebagai berikut :
- a. pengolahan air limbah secara darurat, antara lain proses netralisasi, penampungan sementara dan atau pengangkutan ke tempat yang ditentukan oleh Instansi yang berwenang; dan atau
- b. penanggungjawab kegiatan wajib menghentikan kegiatan produksi yang menimbulkan air limbah.
- (3) Upaya penanggulangan darurat sebagaimana dimaksud pada ayat (1) dan (2) berlangsung hingga IPAL mampu melakukan pengolahan air limbah secara optimal.
| 0.18 | 0.7 | 0.2 | 0.1 | 0.8 | 0.06 | 7.824036 | 0.26371 |
[
[
"ayat",
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],
[
"wajib",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"instansi",
"legal_concept"
],
[
"rw",
"government_entity"
],
[
"optimal sehingga",
"named_entity"
],
[
"tidak mampu",
"named_entity"
],
[
"mutu yang ditetapkan",
"named_entity"
],
[
"usaha dan atau kegiatan wajib melakukan",
"named_entity"
],
[
"darurat",
"named_entity"
],
[
"upaya",
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],
[
"darurat sebagaimana",
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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"named_entity"
],
[
"dan atau pengangkutan",
"named_entity"
],
[
"yang ditentukan",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "wajib",
"related_count": 1,
"type": "legal_concept"
},
{
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},
{
"concept": "instansi",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "rw",
"related_count": 0,
"type": "other"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,710 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB IV - PENGELOLAAN DAN PEMANTAUAN
|
Pasal 10
|
- (1) Penanggung jawab kegiatan usaha wajib menyediakan saluran khusus pembuangan air limbah sesuai kajian dalam dokumen pengelolaan lingkungan hidup.
- (2) Saluran pembuangan air limbah sebagaimana dimaksud pada ayat (1) sekurang-kurangnya harus memenuhi ketentuan sebagai berikut:
- a. Memudahkan petugas pengawas dalam melaksanakan pemeriksaan;
- b. Terpisah dengan saluran air hujan atau saluran lainnya yang tidak ada kaitannya dengan air limbah;
- c. Mampu menampung seluruh air limbah, sehingga tidak terjadi luapan air limbah yang keluar dari saluran;
- d. Mampu menahan rembesan air limbah ke dalam tanah atau sumbersumber air.
Bagian Kedua
Pemantauan
| 0.18 | 0.7 | 0.25 | 0.1 | 0.8 | 0.076923 | 6.936679 | 0.233802 |
[
[
"ayat",
"legal_concept"
],
[
"bagian",
"legal_concept"
],
[
"ketentuan",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"harus",
"legal_concept"
],
[
"wajib menyediakan",
"named_entity"
],
[
"saluran khusus pembuangan air limbah",
"named_entity"
],
[
"sekurang-kurangnya",
"named_entity"
],
[
"ketentuan",
"named_entity"
],
[
"memudahkan",
"named_entity"
],
[
"terpisah dengan saluran air hujan",
"named_entity"
],
[
"saluran lainnya yang",
"named_entity"
],
[
"tidak ada kaitannya dengan",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 0,
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},
{
"concept": "bagian",
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},
{
"concept": "ketentuan",
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},
{
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,711 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB IV - PENGELOLAAN DAN PEMANTAUAN
|
Pasal 11
|
- (1) Orang atau badan usaha yang melakukan pembuangan air limbah ke air atau sumber air wajib melakukan pemantauan kualitas air limbah yang dihasilkan karena usaha atau kegiatannya.
- (2) Kewajiban melakukan pemantauan sebagaimana dimaksud pada ayat (1) dilakukan melalui kegiatan sebagai berikut :
- a. melakukan pengujian kualitas air limbah sekurang-kurangnya satu kali dalam setiap bulan melalui laboratorium rujukan;
- b. melakukan pencatatan harian debit air limbah dalam format yang telah ditentukan; dan
- c. melakukan pemantauan beroperasinya sistem pengolahan air limbah.
| 0.18 | 0.7 | 0.15 | 0.1 | 0.8 | 0.057143 | 6.957308 | 0.234497 |
[
[
"ayat",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"kewajiban",
"legal_concept"
],
[
"badan",
"named_entity"
],
[
"usaha yang melakukan pembuangan air",
"named_entity"
],
[
"ke air atau",
"named_entity"
],
[
"air wajib melakukan pemantauan kualitas air",
"named_entity"
],
[
"yang dihasilkan",
"named_entity"
],
[
"kewajiban",
"named_entity"
],
[
"pemantauan sebagaimana",
"named_entity"
],
[
"melalui kegiatan",
"named_entity"
],
[
"sekurang-kurangnya",
"named_entity"
],
[
"melalui laboratorium rujukan",
"named_entity"
],
[
"format yang",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "wajib",
"related_count": 3,
"type": "legal_concept"
},
{
"concept": "kewajiban",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "badan",
"related_count": 0,
"type": "other"
},
{
"concept": "usaha yang melakukan pembuangan air",
"related_count": 0,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,712 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB IV - PENGELOLAAN DAN PEMANTAUAN
|
Pasal 12
|
- (1) Tatacara pelaksanaan pengujian kualitas air limbah sebagaimana dimaksud dalam Pasal 11 ayat (2) huruf a dilaksanakan sebagai berikut :
- a. titik pengambilan sampel air limbah sekurang-kurangnya dari outlet IPAL;
- b. pengambilan sampel air limbah dilaksanakan oleh petugas dari laboratorium rujukan; dan
- c. hasil pengujian sampel air limbah dilaporkan oleh penanggungjawab usaha dan atau kegiatan kepada Instansi yang berwenang selambatlambatnya 3 (tiga) bulan sekali.
- (2) Tatacara pelaksanaan pencatatan harian debit air limbah sebagaimana dimaksud dalam Pasal 11 ayat (2) huruf b dilaksanakan sebagai berikut :
- a. pencatatan harian debit air limbah dilaksanakan oleh petugas pencatat yang ditunjuk pihak penanggungjawab usaha dan atau kegiatan;
- b. pencatatan sebagimana dimaksud pada huruf a dituangkan dalam buku Catatan Harian Debit Air Limbah yang ditanda-tangani oleh petugas pencatat dan penaggungjawab usaha dan atau kegiatan; dan
- c. hasil pencatatan harian debit air limbah dilaporkan kepada Instansi yang Berwenang selambat-lambatnya 3 (tiga) bulan sekali.
- (3) Tatacara pelaksanaan pemantauan beroperasinya sistem pengolahan air dilaksanakan sebagai berikut :
- a. pemantauan terhadap semua unit IPAL, termasuk saluran inlet dan outlet IPAL oleh petugas pengelola lingkungan yang ditunjuk pihak penanggungjawab usaha dan atau kegiatan;
- b. melaksanakan pencatatan pemakaian bahan kimia yang digunakan dalam operasional IPAL, meliputi jenis dan kualitas bahan kimia;
- c. pencatatan sebagaimana dimaksud pada huruf b dituangkan dalam buku catatan operasional IPAL yang ditandatangani oleh petugas pengelola lingkungan dan penanggungjawab usaha dan atau kegiatan; dan
- d. melaksanakan evaluasi kinerja sistem IPAL berdasarkan hasil pengujian kualitas air limbah.
| 0.18 | 0.7 | 0.3 | 0.2 | 0.8 | 0.082353 | 9.163414 | 0.308854 |
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],
[
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[
{
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},
{
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},
{
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"related_count": 0,
"type": "legal_concept"
},
{
"concept": "pelaksanaan",
"related_count": 0,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,713 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB IV - PENGELOLAAN DAN PEMANTAUAN
|
Pasal 13
|
- (1) Untuk kepentingan penelitian, Instansi yang Berwenang dapat memerintahkan penanggungjawab usaha dan atau kegiatan untuk melakukan pengujian kualitas air limbah melalui satu atau beberapa laboratorium rujukan dengan biaya dibebankan kepada penanggungjawab usaha dan atau kegiatan.
- (2) Penelitian sebagaimana dimaksud dalam ayat (1) meliputi :
- a. penelitian beban pencemaran air atau sumber-sumber air;
- b. penelitian kualitas air limbah dari suatu usaha dan atau kegiatan dalam rangka penanganan sengketa lingkungan hidup;
- c. penelitian kualitas air limbah dari suatu usaha dan atau kegiatan dalam rangka pengujian kualitas oleh Instansi yang Berwenang; dan
- d. kepentingan penelitian lainnya berdasarkan perundang-undangan yang berlaku.
| 0.18 | 0.7 | 0.25 | 0.2 | 0.8 | 0.066667 | 7.259188 | 0.244672 |
[
[
"ayat",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"undang-undang",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"instansi",
"legal_concept"
],
[
"rw",
"government_entity"
],
[
"kepentingan penelitian",
"named_entity"
],
[
"berwenang",
"named_entity"
],
[
"dapat",
"named_entity"
],
[
"memerintahkan",
"named_entity"
],
[
"usaha dan atau kegiatan",
"named_entity"
],
[
"rujukan dengan",
"named_entity"
],
[
"dibebankan kepada",
"named_entity"
],
[
"usaha dan atau kegiatan",
"named_entity"
],
[
"usaha dan atau",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "undang-undang",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "dapat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "instansi",
"related_count": 0,
"type": "legal_concept"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,714 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB V - PERIZINAN
|
Pasal 14
|
- (1) Setiap orang yang melakukan pembuangan air limbah ke air atau sumber air wajib memiliki izin Pembuangan Air Limbah.
- (2) Izin sebagaimana dimaksud pada ayat (1) diberikan kepada :
- a. orang dan badan usaha yang membuang air limbah dari hasil usaha dan atau kegiatannya;
- b. badan usaha yang membuang air limbah karena kegiatan usahanya bergerak dalam jasa pelayanan pengolahan air limbah; dan
- c. orang dan badan usaha yang melakukan pembuangan air limbah melalui jasa usaha pengelola air limbah sebagaimana dimaksud pada huruf b, atau IPAL milik usaha dan atau kegiatan lain.
- (3) Izin sebagaimana dimaksud pada ayat (1) diberikan kepada penanggungjawab usaha dan/atau kegiatan untuk setiap lokasi pembuangan air limbah.
- (4) Izin tidak dapat dipindah tangankan.
| 0.18 | 0.7 | 0.25 | 0.1 | 0.8 | 0.047619 | 7.315384 | 0.246566 |
[
[
"ayat",
"legal_concept"
],
[
"huruf",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"izin",
"legal_concept"
],
[
"setiap",
"named_entity"
],
[
"yang melakukan pembuangan air",
"named_entity"
],
[
"ke air atau",
"named_entity"
],
[
"air wajib memiliki",
"named_entity"
],
[
"pembuangan air limbah",
"named_entity"
],
[
"diberikan kepada",
"named_entity"
],
[
"dan badan",
"named_entity"
],
[
"usaha yang membuang air",
"named_entity"
],
[
"hasil usaha dan atau kegiatannya",
"named_entity"
],
[
"usaha yang membuang air",
"named_entity"
],
[
"karena",
"named_entity"
],
[
"usahanya",
"named_entity"
],
[
"jasa pelayanan pengolahan air limbah",
"named_entity"
],
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{
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,715 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB V - PERIZINAN
|
Pasal 15
|
- (1) Air limbah yang dimaksud dalam Pasal 3 ayat (2) Peraturan Daerah ini mencakup :
- a. limbah Bahan Berbahaya dan Beracun (B3) Cair yang telah melalui pengolahan terlebih dahulu sehingga bukan lagi limbah B3;
- b. air limbah domestik bagi usaha dan atau kegiatan pemukiman ( real estate ), rumah makan (restoran), perkantoran, perniagaan, apartemen dan asrama;
- c. air limbah bagi usaha dan/atau kegiatan pertambangan biji emas atau tembaga;
- d. air limbah bagi usaha dan/atau kegiatan minyak dan gas serta panas bumi;
- e. air limbah bagi usaha dan/atau kegiatan pengolahan buah-buahan dan/atau sayuran;
- f. air limbah bagi usaha dan/atau kegiatan industri pertrokimia hulu;
- g. air limbah bagi usaha dan/atau kegiatan industri rayon;
- h. air limbah bagi usaha dan/atau kegiatan industri Purified Terephthalic Acid dan poly Ethylene Terephthalate ;
- i. air limbah (limbah cair) bagi kegiatan industri;
- j. air limbah (limbah cair) bagi kegiatan hotel;
- k. air limbah (limbah cair) bagi kegiatan rumah sakit;
- l. air limbah (limbah cair) bagi kegiatan industri pertanian;
- m. air limbah (limbah cair) bagi kawasan industri;
- n. semua air limbah lainnya yang berskala kota yang dibuang ke air atau sumber air;
- (2) Air limbah rumah tangga dikecualikan dari air limbah sebagaimana dimaksud pada ayat (1) dan akan diatur dengan peraturan daerah tersendiri.
| 0.18 | 0.7 | 0.2 | 0.1 | 0.8 | 0.115789 | 5.602807 | 0.188843 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"pasal",
"named_entity"
],
[
"peraturan daerah",
"named_entity"
],
[
"bahan",
"named_entity"
],
[
"dan beracun",
"named_entity"
],
[
"telah melalui",
"named_entity"
],
[
"terlebih",
"named_entity"
],
[
"sehingga bukan lagi",
"named_entity"
],
[
"bagi usaha dan atau kegiatan pemukiman",
"named_entity"
],
[
"makan",
"named_entity"
],
[
"dan asrama",
"named_entity"
],
[
"usaha dan/atau kegiatan",
"named_entity"
],
[
"pertambangan biji",
"named_entity"
],
[
"usaha dan/atau kegiatan minyak",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "aturan",
"related_count": 2,
"type": "legal_concept"
},
{
"concept": "peraturan",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "kota",
"related_count": 0,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,716 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB V - PERIZINAN
|
Pasal 16
|
- (1) Izin sebagaimana dimaksud dalam Pasal 14 terdiri dari beberapa golongan yang ditetapkan berdasarkan debit air limbah yang diizinkan untuk dibuang dalam setiap harinya.
- (2) Pembuangan Air Limbah sebagaimana dimaksud Pasal 14 ayat (2) huruf a dan c termasuk golongan I dengan kualifikasi sebagai berikut :
- a. golongan I.a untuk pembuangan air limbah di atas 150 m 3 per hari;
- b. golongan I.b untuk pembuangan air limbah di atas 75 m 3 s.d 150 m 3 per hari;
- c. golongan I.c untuk pembuangan air limbah diatas 20 m 3 s.d 75 m 3 per hari;
- d. golongan I.d untuk pembuangan air limbah diatas 5 m 3 s.d 20 m 3 per hari
- e. golongan I.e untuk pembuangan air limbah sampai dengan 5 m 3 per hari
- (3) Pembuangan air limbah sebagaimana dimaksud pada Pasal 14 ayat (2) huruf b dan c termasuk golongan II dengan kualifikasi sebagi berikut : a. golongan II.a untuk pembuangan air limbah di atas 1500 m 3 per hari;
- b. golongan II.b untuk pembuangan air limbah sampai dengan 1500 m 3
| 0.18 | 0.7 | 0.2 | 0.2 | 0.8 | 0.109091 | 5.410137 | 0.182349 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"huruf",
"legal_concept"
],
[
"izin",
"legal_concept"
],
[
"pasal",
"named_entity"
],
[
"yang ditetapkan",
"named_entity"
],
[
"berdasarkan debit air",
"named_entity"
],
[
"yang diizinkan",
"named_entity"
],
[
"setiap harinya",
"named_entity"
],
[
"pembuangan air limbah",
"named_entity"
],
[
"pasal",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "huruf",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "izin",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,717 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB V - PERIZINAN
|
Pasal 17
|
- (1) Izin Pembuangan Air Limbah diterbitkan Instansi Perizinan setelah mendapat rekomendasi dari Instansi yang berwenang.
- (2) Izin sebagaimana dimaksud dalam ayat (1) sekurang-kurangnya memuat keputusan tentang :
- a. subjek dan objek pemegang izin;
- b. air dan atau sumber air yang dipergunakan sebagai tempat pembuangan air limbah;
- c. debit maksimal air limbah yang boleh dibuang dalam setiap hari;
- d. waktu pembuangan air limbah; dan
- e. baku mutu air limbah.
- (3) Keputusan pemberian izin harus mencantumkan kewajiban sebagaimana dimaksud dalam Pasal 8, Pasal 9, Pasal 10, Pasal 11 dan larangan sebagaimana dimaksud dalam Pasal 5 ayat (2).
Bagian Kedua Tata Cara
| 0.18 | 0.7 | 0.65 | 0.1 | 0.8 | 0.069231 | 8.524267 | 0.287312 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"bagian",
"legal_concept"
],
[
"keputusan",
"legal_concept"
],
[
"larangan",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"harus",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"kewajiban",
"legal_concept"
],
[
"tata cara",
"legal_concept"
],
[
"izin",
"legal_concept"
],
[
"perizinan",
"legal_concept"
],
[
"instansi",
"legal_concept"
],
[
"rw",
"government_entity"
],
[
"mendapat",
"named_entity"
],
[
"yang berwenang",
"named_entity"
],
[
"sekurang-kurangnya",
"named_entity"
],
[
"keputusan tentang",
"named_entity"
],
[
"dan objek pemegang",
"named_entity"
],
[
"dan atau",
"named_entity"
],
[
"air yang",
"named_entity"
],
[
"pembuangan air limbah",
"named_entity"
],
[
"yang boleh dibuang",
"named_entity"
],
[
"setiap hari",
"named_entity"
],
[
"dan\n- e.",
"named_entity"
],
[
"keputusan",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "bagian",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "keputusan",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "larangan",
"related_count": 0,
"type": "legal_concept"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,718 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB V - PERIZINAN
|
Pasal 18
|
- (1) Untuk memperoleh izin pembuangan air limbah, penanggungjawab usaha dan atau kegiatan atau kuasanya mengajukan permohonan secara tertulis kepada Walikota dan Kepala Instansi Perizinan.
- (2) Permohonan sebagaimana dimaksud pada ayat (1) harus dilengkapi persyaratan sebagai berikut :
- a. data dan informasi dengan mempergunakan formulir yang diterbitkan oleh Instansi Perizinan;
- b. dokumen pengelolaan lingkungan hidup atau yang disamakan dengan itu sesuai peraturan perundang-undangan yang berlaku;
- c. kajian teknis dampak pembuangan air limbah bagi usaha dan atau kegiatan yang belum mencantumkannya dalam dokumen pengelolaan lingkungan hidup; dan
- d. persyaratan lain yang diperlukan sesuai dengan peraturan perundangundangan yang berlaku.
- (3) Persyaratan sebagaimana dimaksud pada ayat (2) huruf a dan huruf c diatur lebih lanjut dalam Peraturan Walikota.
| 0.18 | 0.7 | 0.5 | 0.2 | 0.8 | 0.136364 | 10.59468 | 0.357095 |
[
[
"ayat",
"legal_concept"
],
[
"huruf",
"legal_concept"
],
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"undang-undang",
"legal_concept"
],
[
"harus",
"legal_concept"
],
[
"persyaratan",
"legal_concept"
],
[
"izin",
"legal_concept"
],
[
"perizinan",
"legal_concept"
],
[
"instansi",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"walikota",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"usaha dan atau kegiatan",
"named_entity"
],
[
"kuasanya mengajukan permohonan secara",
"named_entity"
],
[
"tertulis kepada",
"named_entity"
],
[
"dan kepala",
"named_entity"
],
[
"dan informasi dengan",
"named_entity"
],
[
"instansi perizinan",
"named_entity"
],
[
"atau yang disamakan",
"named_entity"
],
[
"dengan itu",
"named_entity"
],
[
"peraturan perundang-undangan yang",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "huruf",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "aturan",
"related_count": 2,
"type": "legal_concept"
},
{
"concept": "peraturan",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "undang-undang",
"related_count": 1,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,719 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB V - PERIZINAN
|
Pasal 19
|
Jenis persyaratan lain sebagaimana dimaksud dalam Pasal 18 ayat (2) huruf d terdiri dari:
- a. fotocopy Akte Pendirian perusahaan bagi badan usaha;
- b. fotocopy Izin Gangguan, SITU, dan SIUP;
- c. fotocopy Kartu Tanda Penduduk penanggungjawab usaha dan atau kegiatan;
- d. fotocopy hasil pengujian kualitas air limbah;
- e. nota perhitungan desain teknis IPAL;
- f. gambar alur air limbah dari proses produksi sampai titik pembuangan ke air atau sumber air; dan
- g. formulir Surat Pernyataan yang disediakan.
| 0.18 | 0.7 | 0.3 | 0.1 | 0.8 | 0.052174 | 8.580734 | 0.289215 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"huruf",
"legal_concept"
],
[
"persyaratan",
"legal_concept"
],
[
"izin",
"legal_concept"
],
[
"perusahaan",
"legal_concept"
],
[
"desa",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"jenis",
"named_entity"
],
[
"lain sebagaimana",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"akte pendirian",
"named_entity"
],
[
"bagi",
"named_entity"
],
[
"izin gangguan",
"named_entity"
],
[
"situ",
"named_entity"
],
[
"dan siup",
"named_entity"
],
[
"kartu tanda penduduk",
"named_entity"
],
[
"usaha dan atau kegiatan",
"named_entity"
],
[
"hasil pengujian kualitas air",
"named_entity"
],
[
"alur air limbah dari",
"named_entity"
],
[
"pembuangan ke air atau sumber air",
"named_entity"
],
[
"dan\n- g.",
"named_entity"
],
[
"surat pernyataan",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "huruf",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "persyaratan",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "izin",
"related_count": 1,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,720 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB V - PERIZINAN
|
Pasal 20
|
- (1) Sebelum dilaksanakan penerbitan keputusan pemberian atau penolakan izin, dilaksanakan evaluasi persyaratan administrasi oleh instansi perizinan dan evaluasi teknis oleh tim teknis.
- (2) Evaluasi teknis sebagaimana dimaksud pada ayat (1) dilaksanakan melalui kegiatan sebagai berikut:
- a. melaksanakan evaluasi terhadap sumber-sumber air limbah;
- b. melaksanakan evaluasi terhadap kinerja pengelolaan air limbah;
- c. melaksanakan evaluasi terhadap kualitas dan kuantitas air limbah yang dibuang;
- d. melaksanakan evaluasi terhadap kelengkapan sarana pengelolaan air limbah;
- e. melaksanakan evaluasi terhadap prosedur operasi standar pengelolaan air limbah .
- (3) Hasil penelitian sebagaimana dimaksud pada ayat (2), dituangkan dalam Berita Acara Pemeriksaan yang ditandatangani oleh Tim Teknis dan Pihak pemohon izin.
- (4) Susunan Tim Teknis sebagaimana dimaksud pada ayat (1) dan tatacara pelaksanaan tugasnya diatur lebih lanjut dalam Peraturan Walikota.
| 0.18 | 0.7 | 0.6 | 0.1 | 0.8 | 0.113043 | 8.968266 | 0.302277 |
[
[
"ayat",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"aturan",
"legal_concept"
],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
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"named_entity"
],
[
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],
[
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],
[
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"named_entity"
],
[
"kualitas dan kuantitas",
"named_entity"
],
[
"yang dibu",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
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},
{
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},
{
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"related_count": 0,
"type": "legal_concept"
},
{
"concept": "keputusan",
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"type": "legal_concept"
}
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,721 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB V - PERIZINAN
|
Pasal 21
|
- (1) Jangka waktu pemenuhan persyaratan teknis oleh pemohon izin selambatlambatnya 60 (enam puluh) hari kalender sejak dilaksanakannya evaluasi teknis sebagaimana dimaksud dalam Pasal 20.
- (2) Jangka waktu proses penerbitan keputusan pemberian izin selambatlambatnya 14 (empat belas) hari sejak dipenuhinya persyaratan administrasi dan teknis secara lengkap dan benar.
| 0.18 | 0.7 | 0.25 | 0.1 | 0.8 | 0.08 | 8.258656 | 0.278359 |
[
[
"pasal",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"keputusan",
"legal_concept"
],
[
"persyaratan",
"legal_concept"
],
[
"izin",
"legal_concept"
],
[
"hari",
"named_entity"
],
[
"sejak",
"named_entity"
],
[
"dilaksanakannya evaluasi",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"penerbitan keputusan",
"named_entity"
],
[
"hari sejak",
"named_entity"
],
[
"dan teknis",
"named_entity"
],
[
"dan benar",
"named_entity"
],
[
"pengendalian pembuangan air",
"named_entity"
],
[
"atau sumber air",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "keputusan",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "persyaratan",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "izin",
"related_count": 0,
"type": "legal_concept"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,722 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB V - PERIZINAN
|
Pasal 22
|
- (1) Apabila berdasarkan hasil penelitian tim teknis, pemohon izin belum mampu memenuhi persyaratan teknis, maka Kepala Instansi yang Berwenang selaku tim teknis menyampaikan kepada pemohon izin.
- (2) Pemberian kesempatan pemenuhan persyaratan teknis, disampaikan secara tertulis oleh Instansi yang Berwenang berisikan rekomendasi untuk melakukan perbuatan tertentu.
- (3) Jangka waktu pemberian kesempatan pemenuhan sebagaimana dimaksud pada ayat (1) dan ayat (2) tidak boleh melebihi batasan waktu sebagaimana dimaksud dalam Pasal 21 ayat (1).
Bagian Ketiga
Keputusan Izin
| 0.18 | 0.7 | 0.4 | 0.2 | 0.8 | 0.090909 | 9.453118 | 0.318619 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
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],
[
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],
[
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],
[
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],
[
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],
[
"rt",
"government_entity"
],
[
"rw",
"government_entity"
],
[
"apabila",
"named_entity"
],
[
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"named_entity"
],
[
"tim teknis",
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],
[
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"named_entity"
],
[
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],
[
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],
[
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],
[
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],
[
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],
[
"untuk",
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],
[
"pemenuhan sebagaimana",
"named_entity"
],
[
"dan ayat",
"named_entity"
]
] |
[
{
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"related_count": 0,
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{
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{
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"type": "legal_concept"
},
{
"concept": "bagian",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "keputusan",
"related_count": 0,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,723 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB V - PERIZINAN
|
Pasal 23
|
- (1) Pemberian izin diterbitkan apabila pemohon izin telah memenuhi persyaratan administrasi dan teknis.
- (2) Penolakan izin dikeluarkan apabila pemohon izin tidak bisa memenuhi persyaratan secara administrasi dan atau secara teknis.
- (3) Penolakan izin sebagaimana dimaksud pada ayat (2) disampaikan selambatlambatnya 14 (empat belas) hari kerja sejak pemohon izin tidak bisa memenuhi persyaratan administrasi dan atau teknis.
| 0.18 | 0.7 | 0.15 | 0.1 | 0.8 | 0.028571 | 6.192275 | 0.208711 |
[
[
"ayat",
"legal_concept"
],
[
"persyaratan",
"legal_concept"
],
[
"izin",
"legal_concept"
],
[
"dan teknis",
"named_entity"
],
[
"penolakan",
"named_entity"
],
[
"dikeluarkan apabila",
"named_entity"
],
[
"dan atau",
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],
[
"secara teknis",
"named_entity"
],
[
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],
[
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"named_entity"
],
[
"sejak",
"named_entity"
],
[
"dan atau teknis",
"named_entity"
],
[
"pengendalian pembuangan air",
"named_entity"
],
[
"atau sumber air",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "persyaratan",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "izin",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "dan teknis",
"related_count": 0,
"type": "other"
},
{
"concept": "penolakan",
"related_count": 0,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,724 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB V - PERIZINAN
|
Pasal 24
|
- (1) Keputusan penolakan izin sebagaimana dimaksud dalam Pasal 23 ayat (2) disampaikan secara tertulis dengan disertai penjelasan secara serta alasan yang mendasari keluarnya keputusan penolakan.
- (2) Keputusan penolakan izin disertai larangan untuk membuang air limbah ke air dan atau sumber air.
- (3) Pemohon izin yang permohonannya ditolak, dapat mengajukan permohonan ulang dengan melampirkan persyaratan yang baru.
Bagian Keempat Masa Berlakunya Izin
| 0.18 | 0.7 | 0.4 | 0.1 | 0.8 | 0.108333 | 7.261119 | 0.244737 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"bagian",
"legal_concept"
],
[
"keputusan",
"legal_concept"
],
[
"larangan",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"persyaratan",
"legal_concept"
],
[
"izin",
"legal_concept"
],
[
"rt",
"government_entity"
],
[
"keputusan",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"tertulis dengan disertai",
"named_entity"
],
[
"secara serta",
"named_entity"
],
[
"yang mendasari keluarnya",
"named_entity"
],
[
"keputusan penolakan",
"named_entity"
],
[
"keputusan",
"named_entity"
],
[
"disertai larangan",
"named_entity"
],
[
"untuk membuang air",
"named_entity"
],
[
"ke air dan atau sumber air",
"named_entity"
],
[
"yang permohonannya ditolak",
"named_entity"
],
[
"dapat mengajukan permohonan ulang dengan",
"named_entity"
],
[
"melampirkan",
"named_entity"
],
[
"keempat",
"named_entity"
],
[
"berlakunya izin",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "bagian",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "keputusan",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "larangan",
"related_count": 1,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,725 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB V - PERIZINAN
|
Pasal 25
|
- (1) Izin Pembuangan Air Limbah berlaku selama 5 (lima) tahun sepanjang tidak terjadi perubahan sebagaimana dimaksud dalam Pasal 17 ayat (2).
- (2) Izin yang telah habis masa berlakunya dapat diajukan permohonan izin baru dengan tatacara dan persyaratan sebagaimana dimaksud dalam Peraturan Daerah ini.
- (3) Permohonan izin baru sebagaimana dimaksud pada ayat (2) diajukan kepada Walikota melalui Kepala Instansi Perizinan paling lama 90 (Sembilan puluh) hari kerja sebelum masa izin berakhir.
| 0.18 | 0.7 | 0.45 | 0.1 | 0.8 | 0.145455 | 8.418775 | 0.283756 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"persyaratan",
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
"lima",
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],
[
"tahun sepanjang",
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],
[
"pasal",
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],
[
"dapat diajukan permohonan",
"named_entity"
],
[
"dan persyaratan",
"named_entity"
],
[
"peraturan daerah ini.\n",
"named_entity"
],
[
"diajukan kepada",
"named_entity"
],
[
"kepala instansi perizinan",
"named_entity"
],
[
"sembilan",
"named_entity"
],
[
"hari kerja",
"named_entity"
],
[
"peng",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
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},
{
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"related_count": 1,
"type": "legal_concept"
},
{
"concept": "dapat",
"related_count": 1,
"type": "legal_concept"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,726 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB V - PERIZINAN
|
Pasal 26
|
Pemegang izin wajib melaporkan dan mengembalikan izin kepada Walikota apabila usaha dan atau kegiatan dialihkan proses produksinya sehingga tidak menghasilkan air limbah atau dihentikan kegiatan usahanya, selambatlambatnya 60 (enam puluh) hari sejak terjadinya pengalihan proses produksinya.
| 0.18 | 0.7 | 0.1 | 0 | 0.8 | 0.04 | 7.176285 | 0.241878 |
[
[
"wajib",
"legal_concept"
],
[
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"legal_concept"
],
[
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"government_entity"
],
[
"walikota",
"government_entity"
],
[
"pemegang",
"named_entity"
],
[
"wajib",
"named_entity"
],
[
"dan mengembalikan",
"named_entity"
],
[
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,727 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB V - PERIZINAN
|
Pasal 27
|
- (1) Izin dinyatakan tidak berlaku lagi apabila memenuhi salah satu unsur, yaitu :
- a. terjadi perubahan sebagaimana dimaksud dalam Pasal 17 ayat (2); atau b. berakhirnya kegiatan atau pemegang izin tidak melaksanakan kegiatan selama 2 (dua) tahun secra berturut-turut; atau
- c. adanya pencabutan izin.
- (2) Dalam hal izin sebagaimana dimaksud pada ayat (1) pemegang izin dapat mengajukan permohonan izin kembali dengan mengikuti prosedur dan tatacara perolehan izin.
- (3) Pencabutan izin sebagaimana dimaksud pada ayat (1) huruf c dilaksanakan apabila :
- a. pemegang izin melakukan pelanggaran terhadap ketentuan dalam izin;
- b. kegiatan pemegang izin mengakibatkan terjadinya pencemaran dan atau perusakan lingkungan hidup;
- c. air limbah yang dibuang tidak memnuhi standar baku mutu yang diizinkan atau daya dukung lingkungan sudah tidak memadai.
| 0.18 | 0.7 | 0.45 | 0.1 | 0.8 | 0.072727 | 7.248786 | 0.244321 |
[
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],
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],
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],
[
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[
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[
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[
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[
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],
[
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],
[
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[
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[
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[
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[
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[
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],
[
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"named_entity"
],
[
"prosedur dan",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
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"related_count": 0,
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},
{
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},
{
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},
{
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,728 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB V - PERIZINAN
|
Pasal 28
|
Pencabutan izin sebagaimana dimaksud dalam Pasal 27 ayat (3) dilaksanakan oleh Walikota melalui Kepala Instansi Perizinan dengan mekanisme sebagai berikut :
- a. pemberian peringatan tertulis oleh Instansi yang berwenang lebih dahulu sebanyak 2 (dua) kali, masing-masing dengan tenggang waktu selama 30 (tiga puluh) hari;
- b. apabila peringatan sebagaimana dimaksud pada ayat (1) tidak ditindaklanjuti oleh pemegang izin, dilanjutkan dengan menerbitkan surat pembekuan sementara izin untuk jangka waktu 7 (tujuh) hari; dan
- c. jika pembekuan sebagaimana dimaksud pada ayat (2) habis jangka waktunya dan tidak ada upaya perbaikan, maka dilaksanakan pencabutan izin.
| 0.18 | 0.7 | 0.3 | 0.1 | 0.8 | 0.142857 | 9.226691 | 0.310987 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"izin",
"legal_concept"
],
[
"perizinan",
"legal_concept"
],
[
"instansi",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"walikota",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"rw",
"government_entity"
],
[
"pencabutan",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"walikota",
"named_entity"
],
[
"kepala instansi perizinan",
"named_entity"
],
[
"instansi",
"named_entity"
],
[
"yang berwenang",
"named_entity"
],
[
"lebih",
"named_entity"
],
[
"kali",
"named_entity"
],
[
"pada ayat",
"named_entity"
],
[
"pemegang izin",
"named_entity"
],
[
"dilanjutkan dengan menerbitkan",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "izin",
"related_count": 3,
"type": "legal_concept"
},
{
"concept": "perizinan",
"related_count": 1,
"type": "legal_concept"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,729 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB V - PERIZINAN
|
Pasal 29
|
Pencabutan izin dapat dilaksanakan tanpa melalui peringatan terlebih dahulu apabila terbukti memenuhi salah satu unsur sebagaimana tersebut dibawah ini, yaitu :
- a. usaha dan atau kegiatan pemegang izin dapat membahayakan kepentingan umum; atau
- b. memperoleh izin dengan cara yang tidak sah; atau
- c. adanya peraturan perundang-undangan dan atau kebijakan pemerintah yang mengharuskan pencabutan izin.
Bagian Kelima
Perubahan Izin
| 0.18 | 0.7 | 0.35 | 0 | 0.8 | 0.11 | 6.53873 | 0.220389 |
[
[
"bagian",
"legal_concept"
],
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"undang-undang",
"legal_concept"
],
[
"harus",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"izin",
"legal_concept"
],
[
"pencabutan",
"named_entity"
],
[
"dapat dilaksanakan",
"named_entity"
],
[
"melalui peringatan terlebih",
"named_entity"
],
[
"apabila",
"named_entity"
],
[
"salah satu",
"named_entity"
],
[
"unsur sebagaimana",
"named_entity"
],
[
"dibawah ini",
"named_entity"
],
[
"dapat membahayakan kepentingan",
"named_entity"
],
[
"yang tidak sah",
"named_entity"
],
[
"peraturan perundang-undangan dan",
"named_entity"
],
[
"pemerintah yang",
"named_entity"
],
[
"perubahan izin",
"named_entity"
],
[
"atau sumber air",
"named_entity"
]
] |
[
{
"concept": "bagian",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "aturan",
"related_count": 2,
"type": "legal_concept"
},
{
"concept": "peraturan",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "undang-undang",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "harus",
"related_count": 0,
"type": "legal_concept"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,730 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB V - PERIZINAN
|
Pasal 30
|
- (1) Penanggungjawab usaha dan atau kegiatan wajib mengajukan permohonan perubahan izin apabila terdapat perubahan terhadap keputusan sebagaimana dimaksud dalam Pasal 17 ayat (2).
- (2) Permohonan perubahan sebagaimana dimaksud pada ayat (1) disampaikan secara tertulis kepada Walikota disertai alasan yang mendasari perubahan.
- (3) Penerbitan Keputuan Walikota tentang perubahan izin disertai adanya pencabutan izin yang lama.
| 0.18 | 0.7 | 0.3 | 0.1 | 0.8 | 0.11 | 8.245874 | 0.277928 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"keputusan",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"izin",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"walikota",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"usaha dan atau kegiatan wajib mengajukan permohonan perubahan izin",
"named_entity"
],
[
"apabila terdapat perubahan terhadap",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"kepada",
"named_entity"
],
[
"yang mendasari perubahan.\n-",
"named_entity"
],
[
"keputuan walikota",
"named_entity"
],
[
"tentang perubahan izin",
"named_entity"
],
[
"disertai adanya",
"named_entity"
],
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,731 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB V - PERIZINAN
|
Pasal 31
|
Tata cara dan syarat-syarat permohonan perubahan izin dilaksanakan dengan mengikuti tata cara dan syarat-syarat permohonan izin.
| 0.18 | 0.7 | 0.1 | 0 | 0.8 | 0.025 | 5.246492 | 0.176834 |
[
[
"tata cara",
"legal_concept"
],
[
"izin",
"legal_concept"
],
[
"tata",
"named_entity"
],
[
"dan syarat-syarat",
"named_entity"
],
[
"dilaksanakan dengan",
"named_entity"
],
[
"dan syarat-syarat",
"named_entity"
],
[
"pengendalian pembuangan air",
"named_entity"
],
[
"atau sumber air",
"named_entity"
]
] |
[
{
"concept": "tata cara",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "izin",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "tata",
"related_count": 1,
"type": "other"
},
{
"concept": "dan syarat-syarat",
"related_count": 0,
"type": "other"
},
{
"concept": "dilaksanakan dengan",
"related_count": 0,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,732 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB VI - PEMBINAAN DAN PENGAWASAN
|
Pasal 32
|
- (1) Walikota bertanggungjawab melakukan pembinaan dan pengawasan terhadap pelaksanaan Peraturan Daerah ini.
- (2) Pembinaan dan pengawasan yang berkenan dengan teknis pengendalian pembuangan air limbah ke air atau sumber air secara teknis operasional dilaksanakan dan menjadi tanggungjawab Kepala Instansi Yang Berwenang.
- (3) Pembinaan dan pengawasan yang berkenaan dengan pengelolaan administrasi perizinan dan retribusi perizinan dilaksanakan dan menjadi tanggungjawab Kepala Instansi Perizinan.
| 0.18 | 0.7 | 0.35 | 0 | 0.8 | 0.133333 | 7.451778 | 0.251163 |
[
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"izin",
"legal_concept"
],
[
"perizinan",
"legal_concept"
],
[
"pelaksanaan",
"legal_concept"
],
[
"pengawasan",
"legal_concept"
],
[
"instansi",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"walikota",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"rw",
"government_entity"
],
[
"pembinaan dan pengawasan",
"named_entity"
],
[
"peraturan daerah ini.\n",
"named_entity"
],
[
"pembinaan",
"named_entity"
],
[
"pengawasan yang berkenan dengan",
"named_entity"
],
[
"ke air atau",
"named_entity"
],
[
"dilaksanakan dan",
"named_entity"
],
[
"kepala",
"named_entity"
],
[
"yang berwenang",
"named_entity"
],
[
"pembinaan",
"named_entity"
],
[
"pengawasan yang berkenaan dengan pengelolaan",
"named_entity"
],
[
"perizinan dan retribusi perizinan",
"named_entity"
],
[
"dilaksanakan dan",
"named_entity"
],
[
"kepala",
"named_entity"
]
] |
[
{
"concept": "aturan",
"related_count": 2,
"type": "legal_concept"
},
{
"concept": "peraturan",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "izin",
"related_count": 2,
"type": "legal_concept"
},
{
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"related_count": 1,
"type": "legal_concept"
},
{
"concept": "pelaksanaan",
"related_count": 0,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,733 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB VI - PEMBINAAN DAN PENGAWASAN
|
Pasal 33
|
- (1) Dalam melaksanakan pembinaan dan pengawasan sebagaimana dimaksud dalam pasal 32 ayat (2), Kepala Instansi yang berwenang berkewajiban untuk :
- a. melaksanakan pengujian kualitas air limbah yang dibuang oleh suatu kegiatan usaha;
- b. melaksanakan pemeriksaan terhadap sarana dan prasarana pengolahan air limbah;
- c. melaksanakan pengumpulan bahan keterangan untuk bahan penegakan hukum lingkungan;
- d. melaksanakan penutupan secara paksa saluran pembuangan air limbah yang membahayakan kepentingan umum dan atau mencemari lingkungan;
- e. meminta data dan keterangan pengelolaan air limbah yang dilaksakan oleh suatu kegiatan usaha;
- f. menyebarluaskan ketentuan-ketentuan dalam Peraturan Daerah ini;
- g. memberikan pelatihan peningkatan kualitas sumber daya manusia dalam bidang pengelolaan air limbah;
- h. melaksanakan pemantauan dan pemeriksaan kualitas air dan sumbersumber air;
- i. melaksanakan upaya pencegahan terjadinya pencemaran air; dan
- j. memberikan pembinaan dalam penyediaan sarana pengolahan air limbah bagi insdustri kecil.
- (2) Dalam melaksanakan pembinaan dan pengawasan sebagaimana dimaksud dalam Pasal 32 ayat (3), Kepala Instansi Perizinan, berkewajiban untuk :
- a. menyebarluaskan tata cara permohonan perizinan;
- b. melaksanakan proses administrasi perizinan; dan
- c. memberikan peringatan terhadap pelanggaran ketentuan izin setelah mendapat rekomendasi dari instansi yang berwenang.
| 0.18 | 0.7 | 0.7 | 0.1 | 0.8 | 0.1 | 10.483584 | 0.353351 |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,734 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB VI - PEMBINAAN DAN PENGAWASAN
|
Pasal 34
|
Tata cara pelaksanaan pembinaan dan pengawasan diatur lebih lanjut dalam Peraturan Walikota.
| 0.18 | 0.7 | 0.25 | 0 | 0.8 | 0.183333 | 7.291873 | 0.245774 |
[
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"tata cara",
"legal_concept"
],
[
"pelaksanaan",
"legal_concept"
],
[
"pengawasan",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"walikota",
"government_entity"
],
[
"tata",
"named_entity"
],
[
"pembinaan dan pengawasan diatur lebih",
"named_entity"
],
[
"peraturan walikota",
"named_entity"
],
[
"pengendalian pembuangan air",
"named_entity"
],
[
"atau sumber air",
"named_entity"
]
] |
[
{
"concept": "aturan",
"related_count": 2,
"type": "legal_concept"
},
{
"concept": "peraturan",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "tata cara",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "pelaksanaan",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "pengawasan",
"related_count": 1,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,735 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB VII - SANKSI ADMINISTRASI
|
Pasal 35
|
- (1) Walikota memberikan sanksi administrasi kepada setiap penanggungjawab kegiatan dan atau usaha yang melakukan pelanggaran terhadap ketentuan sebagaimana dimaksud dalam Peraturan Daerah ini.
- (2) Jenis sanksi administrasi sebagaimana dimaksud pada ayat (1), meliputi :
- a. peringatan tertulis;
- b. penghentian kegiatan;
- c. denda;
- d. pencabutan izin;
- e. pembatalan izin; dan
- f. pembekuan izin;
- (3) Ketentuan lebih lanjut mengenai tata cara pengenaan sanksi administrasi sebagaimana dimaksud pada ayat (2) diatur lebih lanjut dalam Peraturan Walikota.
| 0.18 | 0.7 | 0.45 | 0.1 | 0.8 | 0.123077 | 10.138592 | 0.341723 |
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],
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[
"sebagaimana di",
"named_entity"
]
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[
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
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{
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,736 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB VIII - KETENTUAN PENYIDIKAN
|
Pasal 36
|
- (1) Pejabat Pegawai Negeri Sipil tertentu di Lingkungan Pemerintah Daerah diberi wewenang khusus sebagai penyidik untuk melakukan penyidikan atas pelanggaran ketentuan dalam Peraturan Daerah ini sebagaimana dimaksud dalam Undang-Undang Hukum Acara yang berlaku.
- (2) Wewenang penyidik atas pelanggaran Peraturan Daerah ini adalah :
- a. menerima laporan atau pengaduan dari seorang tentang adanya tindak pidana;
- b. melakukan tindakan pertama pada saat di tempat kejadian;
- c. menyuruh berhenti seorang tersangka dan memeriksa tanda pengenal diri tersangka;
- d. melakukan penggeledahan dan penyitaan;
- e. melakukan pemeriksaan dan penyitaan surat;
- f. mengambil sidik jari dan memotret seseorang;
- g. memanggil orang untuk didengar dan diperiksa sebagai tersangka atau saksi;
- h. mendatangkan orang ahli yang diperlukan dalam hubungannya dengan pemeriksaan perkara;
- i. mengadakan penghentian penyidikan; dan
- j. mengadakan tindakan lain menurut hukum yang bertanggungjawab.
- (3) Penyidik sebagaimana dimaksud pada ayat (2), memberitahukan saat dimulainya penyidikan dan menyampaikan hasil penyidikan kepada Penuntut Umum melalui penyidik pejabat Kepolisian Negara Republik Indonesia sesuai dengan ketentuan yang diatur dalam peraturan perundang-undangan yang berlaku.
| 0.18 | 0.7 | 0.4 | 0.2 | 0.8 | 0.2 | 14.599608 | 0.492082 |
[
[
"ayat",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"ketentuan",
"legal_concept"
],
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"undang-undang",
"legal_concept"
],
[
"pidana",
"legal_concept"
],
[
"pelanggaran",
"legal_concept"
],
[
"republik indonesia",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"lingkungan pemerintah daerah diberi wewenang khusus",
"named_entity"
],
[
"pelanggaran ketentuan",
"named_entity"
],
[
"peraturan daerah ini sebagaimana",
"named_entity"
],
[
"undang-undang hukum acara",
"named_entity"
],
[
"wewenang",
"named_entity"
],
[
"peraturan daerah ini adalah",
"named_entity"
],
[
"tentang adanya",
"named_entity"
],
[
"tindak pidana",
"named_entity"
],
[
"pertama pada saat di tempat kejadian",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
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"related_count": 1,
"type": "legal_concept"
},
{
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"related_count": 3,
"type": "legal_concept"
},
{
"concept": "peraturan",
"related_count": 2,
"type": "legal_concept"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,737 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB IX - KETENTUAN PIDANA
|
Pasal 37
|
- (1) Barang siapa melakukan pelanggaran terhadap ketentuan sebagaimana dimaksud dalam Peraturan Daerah ini diancam dengan pidana kurungan selama-lamanya 6 (enam) bulan atau denda setinggi-tingginya Rp. 50.000.000,- (lima puluh juta rupiah).
- (2) Pelanggaran terhadap ketentuan sebagaimana dimaksud pada ayat (1), adalah tindak pidana pelanggaran.
- (3) Tindak pidana yang mengakibatkan pencemaran dan atau perusakan lingkungan hidup diancam dengan sanksi pidana berdasarkan peraturan perundang-undangan.
| 0.18 | 0.7 | 0.45 | 0.2 | 0.8 | 0.2 | 9.670247 | 0.325937 |
[
[
"ayat",
"legal_concept"
],
[
"ketentuan",
"legal_concept"
],
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"undang-undang",
"legal_concept"
],
[
"sanksi",
"legal_concept"
],
[
"pidana",
"legal_concept"
],
[
"denda",
"legal_concept"
],
[
"pelanggaran",
"legal_concept"
],
[
"melakukan pelanggaran",
"named_entity"
],
[
"terhadap ketentuan sebagaimana",
"named_entity"
],
[
"peraturan daerah",
"named_entity"
],
[
"50.000.000,-",
"named_entity"
],
[
"lima puluh",
"named_entity"
],
[
"pelanggaran",
"named_entity"
],
[
"pada ayat",
"named_entity"
],
[
"adalah tindak pidana pelanggaran",
"named_entity"
],
[
"yang mengakibatkan",
"named_entity"
],
[
"dan atau",
"named_entity"
],
[
"pidana berdasarkan",
"named_entity"
],
[
"peraturan perundang-unda",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "ketentuan",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "aturan",
"related_count": 3,
"type": "legal_concept"
},
{
"concept": "peraturan",
"related_count": 2,
"type": "legal_concept"
},
{
"concept": "undang-undang",
"related_count": 0,
"type": "legal_concept"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,738 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB X - KETENTUAN PERALIHAN
|
Pasal 38
|
Pada saat Peraturan Daerah ini mulai berlaku, maka Izin-Izin yang telah dikeluarkan sebelum Peraturan Daerah ini dinyatakan tetap berlaku.
| 0.18 | 0.7 | 0.15 | 0 | 0.8 | 0.225 | 6.137121 | 0.206852 |
[
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"izin",
"legal_concept"
],
[
"pada",
"named_entity"
],
[
"peraturan daerah ini mulai berlaku",
"named_entity"
],
[
"peraturan daerah ini dinyatakan",
"named_entity"
],
[
"pengendalian pembuangan air",
"named_entity"
],
[
"atau sumber air",
"named_entity"
]
] |
[
{
"concept": "aturan",
"related_count": 3,
"type": "legal_concept"
},
{
"concept": "peraturan",
"related_count": 2,
"type": "legal_concept"
},
{
"concept": "izin",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "pada",
"related_count": 0,
"type": "other"
},
{
"concept": "peraturan daerah ini mulai berlaku",
"related_count": 0,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,739 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB XI - KETENTUAN PENUTUP
|
Pasal 39
|
Pada saat Peraturan Daerah ini berlaku, maka Peraturan Daerah Kota Bitung Nomor 1 Tahun 2008 tentang Izin Pembuangan Air Limbah ke Air Atau Sumber Air (Lembaran Daerah Kota Bitung Tahun 2008 Nomor 1) dicabut dan dinyatakan tidak berlaku.
| 0.18 | 0.7 | 0.15 | 0 | 0.8 | 0.233333 | 7.852573 | 0.264672 |
[
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"izin",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"pada",
"named_entity"
],
[
"peraturan daerah",
"named_entity"
],
[
"peraturan daerah kota",
"named_entity"
],
[
"izin pembuangan air limbah",
"named_entity"
],
[
"daerah kota",
"named_entity"
],
[
"dan dinyatakan",
"named_entity"
],
[
"pengendalian pembuangan air",
"named_entity"
],
[
"atau sumber air",
"named_entity"
]
] |
[
{
"concept": "aturan",
"related_count": 3,
"type": "legal_concept"
},
{
"concept": "peraturan",
"related_count": 2,
"type": "legal_concept"
},
{
"concept": "izin",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "kota",
"related_count": 2,
"type": "other"
},
{
"concept": "pada",
"related_count": 0,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,740 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB XI - KETENTUAN PENUTUP
|
Pasal 40
|
Ketentuan Pelaksanaan Peraturan Daerah Kota Bitung Nomor 1 Tahun 2008 tentang Izin Pembuangan Air Limbah ke Air Atau Sumber Air (Lembaran Daerah Kota Bitung Tahun 2008 Nomor 1) dinyatakan tetap berlaku sepanjang tidak bertentangan dengan Peraturan Daerah ini.
| 0.18 | 0.7 | 0.25 | 0 | 0.8 | 0.226667 | 8.607441 | 0.290115 |
[
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],
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],
[
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],
[
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],
[
"pelaksanaan",
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],
[
"kota",
"government_entity"
],
[
"rt",
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],
[
"ketentuan pelaksanaan peraturan",
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],
[
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],
[
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"named_entity"
],
[
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],
[
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],
[
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"named_entity"
],
[
"pengendalian pembuangan air",
"named_entity"
],
[
"atau sumber air",
"named_entity"
]
] |
[
{
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"related_count": 1,
"type": "legal_concept"
},
{
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"related_count": 3,
"type": "legal_concept"
},
{
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},
{
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},
{
"concept": "pelaksanaan",
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"type": "legal_concept"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,741 | 2 |
PERATURAN DAERAH KOTA
|
Unknown
|
16
|
2013
|
PENGENDALIAN PEMBUANGAN AIR LIMBAH KE AIR ATAU SUMBER AIR
|
20 Desember 2013
|
BAB XI - KETENTUAN PENUTUP
|
Pasal 41
|
Peraturan Daerah ini mulai berlaku pada tanggal diundangkan. Agar setiap orang mengetahuinya, memerintahkan pengundangan Peraturan Daerah ini dengan penempatannya dalam Lembaran Daerah Kota Bitung.
Ditetapkan di Bitung Pada tanggal 20 Desember 2013
WALIKOTA BITUNG, ttd
HANNY SONDAKH
Diundangkan di Bitung Pada tanggal 20 Desember 2013
SEKRETARIS DAERAH KOTA,
Drs. EDISON HUMIANG,M.Si PEMBINA UTAMA MADYA NIP. 19610804 198603 1 016
LEMBARAN DAERAH KOTA BITUNG TAHUN 2013 NOMOR 37
| 0.18 | 0.7 | 0.15 | 0 | 0.8 | 0.1625 | 9.800331 | 0.330321 |
[
[
"angka",
"legal_concept"
],
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"walikota",
"government_entity"
],
[
"peraturan daerah ini mulai berlaku",
"named_entity"
],
[
"orang mengetahuinya",
"named_entity"
],
[
"memerintahkan",
"named_entity"
],
[
"peraturan daerah ini dengan",
"named_entity"
],
[
"penempatannya",
"named_entity"
],
[
"lembaran",
"named_entity"
],
[
"daerah kota bitung",
"named_entity"
],
[
"ditetapkan di bitung pada",
"named_entity"
],
[
"sekretaris daerah kota",
"named_entity"
],
[
"humiang",
"named_entity"
],
[
"m.si",
"named_entity"
]
] |
[
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "aturan",
"related_count": 3,
"type": "legal_concept"
},
{
"concept": "peraturan",
"related_count": 2,
"type": "legal_concept"
},
{
"concept": "kota",
"related_count": 3,
"type": "other"
},
{
"concept": "walikota",
"related_count": 0,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
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199,742 | 2 |
Unknown
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Unknown
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13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
N/A
|
Preamble
|
Menimbang
Mengingat
BUPATI BENGKULU UTARA
PERATURANBUPATI BENGKULU UTARA NOMOR 13 TAHUN 2014
TENTANG
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
DENGAN RAHMAT TUHAN YANG MAHA ESA
BUPATI BENGKULU UTARA,
- a. bahwa guna memenuhi ketentuan Peraturan Daerah Kabupaten Bengkulu Utara Nomor 1 Tahun 2012 tentang Pajak Daerah, maka untuk memberikan pedoman yang jelas dalam pelayanan pemungutan Pajak Bumi dan BangunanPerdesaan dan Perkotaan, perlu menetapkan Sistem Operasional Prosedur Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan;
- b. bahwa peraturan Bupati Nomor 24 Tahun 2012 tentang Sistem Operasional Prosedur Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan Perlu disesuaikan dengan dinamika proses pemungutan Pajak Bumi dan Bangun Perdesaan dan Perkotaan;
- c. bahwa berdasarkan pertimbangan sebagaimana dimaksud dalam huruf a dan huruf bperlu menetapkan PeraturanBupati Bengkulu Utara tentang Sistem Operasional Prosedur Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan;
- 1. Undang-Undang Darurat Nomor 4 Tahun 1956 tentang Pembentukan Daerah Otonom Kabupaten - Kabupaten dalam lingkungan Daerah Propinsi Sumatera Selatan (Lembaran Negara Republik Indonesi Tahun 1956 Nomor 55, Tambahan Lembaran Negara Republik Indonesia Nomor 1091);
2. Undang-Undang Nomor 19 Tahun 1997 tentang Penagihan Pajak dengan Surat Paksa (Lembaran Negara Republik Indonesia Tahun 1997 Nomor 42, Tambahan Lembaran Negara Nomor 3686); sebagaimana telah di ubah dengan Undang-Undang Nomor 19 Tahun 2000 tentang Perubahan Dengan Undang-Undang Nomor19
SALINAN
Tahun 1997 tentang Penagihan Pajak dengan surat paksa (Lembaran Negara Republik Indonesia Tahun 2000 Nomor 129, Tambahan Lembaran Negara Nomor 3987);
3. Undang-undang Nomor 14 Tahun 2002 tentang Pengadilan Pajak (Lembaran Negara Republik Indonesia Tahun 2002 Nomor 27,Tambahan Lembaran Negara Republik IndonesiaNomor 4189);
4. Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara (Lembaran Negara Republik Indonesia Tahun 2003 Nomor 47 ,Tambahan Lembaran Negara Republik IndonesiaNomor 4286);
5. Undang-Undang Nomor 32 Tahun 2004 tentang Pemerintahan Daerah (Lembaran Negara Republik Indonesia Tahun 2004 Nomor 125, Tambahan Lembaran Negara Republik Indonesia Nomor 4437); sebagaimana telah diubah beberapa kali terahir dengan Undangundang Nomor 12 Tahun 2008 tentang perubahan kedua atas Undang-Undang Nomor 32 Tahun 2004 tentang Pemerintahan Daerah (Lembaran Negara Republik Indonesia Tahun 2008 Nomor 59, Tambahan Lembaran Negara Republik Indonesia Nomor 4844);
6. Undang-undang Nomor 33 Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah; ( Lembaran Negara Republik Indonesia tahun 2004 Nomor 126, Tambahan Lembaran Negara Republik Indonesia Nomor 4438) ;
7. Undang-undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah (Lembaran Negara Republik Indonesia Tahun 2009 Nomor 130, Tambahan Lembaga Negara Republik Indonesia Nomor 5049);
8. Peraturan Pemerintah Nomor 135 Tahun 2000 tentang Tata Cara Penyitaan Dalam Rangka Penagihan Pajak Daerah Surat Paksa (Lembaran Negara Republik Indonesia Tahun 2000 Nomor 248, Tambahan Lembaran Negara Republik Indonesia Nomor 4050);
9. Peraturan Pemerintah Nomor 136 Tahun 2000 Tentang Tata Cara Penjualan Barang Sitaan Yang dikecualikan dari Penjualan secara Lelang Dalam Rangka Pengalihan Pajak Daerah Surat Paksa (Lembaran Negara Republik Indonesia Tahun 2000 Nomor 248, Tambahan Lembaran Negara Republik Indonesia Nomor 4050);
10. Peraturan Pemerintah Nomor 14 Tahun 2005 tentang Tata Cara Penghapusan Piutang Negara/Daerah(Lembaran Negara Republik Indonesia Tahun 2005 Nomor 31, Tambahan Lembaran Negara Republik Indonesia Nomor 4488); Sebagaimana telah diubah dengan Peraturan Pemerintah Nomor 33 Tahun 2006 tentang Perubahan atas Peraturan Pemerintah Nomor 14 Tahun 2005 tentang Tata Cara Penghapusan Piutang Negara/Daerah (Lembaran Negara Republik Indonesia Tahun 2006 Nomor 83, Tambahan Lembaran Negara Republik Indonesia Nomor 4652);
11. Peraturan Pemerintah Nomor 58, Tahun 2005 tentang Pengelolaan Keuangan Daerah (Lembaran Negara Republik Indonesia Tahun 2005 Nomor 140 Tambahan Lembaran Negara Republik Indonesia Nomor 4578);
12. Peraturan Pemerintah Nomor 38 Tahun 2007 tentang Pembagian Urusan Pemerintahan antara Pemerintahan, Propinsi dan Pemerintah Daerah Kabupaten/Kota (Lembaran Negara Republik Indonesia Tahun 2007 Nomor 82, Tambahan Lembaran Negara Republik Indonesia Nomor 4737);
13. Peraturan Pemerintah Nomor 91 Tahun 2010 tentang Jenis Pajak yang Dibayar Sendiri Oleh Wajib Pajak (Lembaran Negara Republik Indonesia Tahun 2010 Nomor 153, Tambahan Lembaran Negara Republik Indonesia Nomor 5179);
14. Peraturan Daerah Kabupaten Bengkulu Utara Nomor 1 Tahun 2008 tantang Susunan Organisasi dan Tata Kerja Perangkat Daerah Kabupaten Bengkulu Utara sebagaimana telah diubah dengan Peraturan Daerah Kabupaten Bengkulu Utara Nomor 2 tahun 2012 tentang Perubahan atas Peraturan Daerah Kabupaten Bengkulu Utara Nomor 1 Tahun 2008 tentang Susunan Organisasi dan Tata Kerja Perangkat Daerah kabupaten Bengkulu Utara;
15. Peraturan Daerah Kabupaten Bengkulu Utara Nomor 1 Tahun 2012 tentang Pajak Daerah;
MEMUTUSKAN :
Menetapkan : PERATURAN OPERASIONAL PEMUNGUTANPAJAKBUMIDANBANGUNANPERDESAAN DAN
BUPATI TENTANG SISTEM PROSEDUR PERKOTAAN.
| 0.18 | 0.7 | 0.7 | 0.2 | 0.65 | 0.107143 | 15.58559 | 0.525314 |
[
[
"huruf",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"bagian",
"legal_concept"
],
[
"ketentuan",
"legal_concept"
],
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"undang-undang",
"legal_concept"
],
[
"pedoman",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"tata cara",
"legal_concept"
],
[
"lembaga",
"legal_concept"
],
[
"organisasi",
"legal_concept"
],
[
"pusat",
"government_entity"
],
[
"republik indonesia",
"government_entity"
],
[
"kabupaten",
"government_entity"
],
[
"bupati",
"government_entity"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"menimbang",
"named_entity"
],
[
"bumi dan bangunanperdesaan dan perkotaan\n",
"named_entity"
],
[
"dengan rahmat tuhan yang maha esa\nbupati bengkulu utara",
"named_entity"
],
[
"peraturan daerah kabupaten bengkulu",
"named_entity"
],
[
"nomor 1",
"named_entity"
],
[
"pajak daerah",
"named_entity"
],
[
"pedoman yang",
"named_entity"
],
[
"pajak bumi",
"named_entity"
]
] |
[
{
"concept": "huruf",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "bagian",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ketentuan",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "aturan",
"related_count": 2,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,743 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB I - KETENTUAN UMUM
|
Pasal 1
|
Dalam peraturan Bupati iniyang dimaksuddengan :
1. Daerah adalah Kabupaten Bengkulu Utara;
2. Pemerintah Daerah adalah Bupati dan perangkat daerah sebagai unsur penyelenggara Pemerintah Daerah.
3. Bupati adalah Bupati Bengkulu Utara.
4. Dinas Pendapatan Daerah adalah Dinas Pendapatan Daerah Kabupaten Bengkulu Utara.
5. Kepala Dinas Pendapatan Daerah adalah Kepala Dinas Pendapatan Daerah Kabupaten Bengkulu Utara ;
6. Pajak Daerah yang selanjutnya disebut Pajak adalah kontribusi wajib kepada Daerah yang terutang oleh Pribadi atau Badan yang bersifat memaksa berdasarkan UndangUndang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan Daerah bagi sebesar-besarnya kemakmuran rakyat ;
7. Pajak Bumi dan Bangunan Perdesaan dan Perkotaanadalah pajak yang dikenakanpada bumi dan/atau bangunan yang dimiliki, dikuasai, dan/atau dimanfaatkan oleh orang pribadi/badan, meliputi permukaan bumi dan tubuh bumi yang ada dibawahnya, konstruksi teknik yang ditanam atau dilekatkan secara tetap pada tanah dan atau perairan, kecuali kawasan yang digunakan untuk kegiatan usaha perkebunan, perhutanan dan pertambangan ;
8. Bumi adalah permukaan bumi yang meliputi tanah dan perairan pedalaman serta laut wilayahKabupaten Bengkulu Utara ;
9. Bangunan adalah konstruksi teknik yang ditanam atau dilekatkan secara tetap pada tanah dan/atau pedalaman dan/atau laut wilayah Kabupaten Bengkulu Utara ;
10. Objek Pajak Bumi dan Bangunan Perdesaan dan Perkotaan adalah Bumi dan/atau Bangunan yang dimiliki, dikuasai, danatau dimanfaatkan oleh orang pribadi atau Badan, kecuali kawasan yang digunakan untuk kegiatan usaha
11. perkebunan, perhutanan, dan pertambangandalam Kabupaten Bengkulu Utara.
11. Objek Pajak Umum adalah objek pajak yang memiliki konstruksi umum dengan keluasan tanah berdasarkan kriteria-kriteria tertentu;
12. Objek Pajak Khusus adalah objek pajak yang memiliki konstruksi khusus atau keberadaannya memiliki yang khusus seperti lapangan golf, pelabuhan laut, pelabuhan udara, jalan tol, pompa bensin dan lain-lain ;
13. Subjek Pajak Bumi dan BangunanPerkotaan adalah orang pribadi atau Badan yang secara nyata mempunyai suatu hak atas Bumi dan/atau memperoleh manfaat atas Bumi, dan/atau memiliki, menguasai, dan/atau memperoleh manfaat atas Bangunan ;
14. Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaanselanjutnya disingkat WP.PBB Perdesaan dan Perkotaanadalah Wajib Pajak Bumi dan Bangunandalam Kabupaten Bengkulu Utara ;
15. Badan adalah sekumpulan orang dan/atau modal yang merupakan kesatuan, baik yang melakukan usaha yang meliputi Perseroan Terbatas, Perseroan Komanditer, Perseroan Lainnya, Badan Usaha Milik Negara (BUMN), atau badan uasaha milik daerah (BUMD) dengan nama dan bentuk apapun, firma, kongsi, koperasi, dana pengsiun, persekutuan, perkumpulan, yayasan, organisasi massa, organisasi sosial politik atau organisasi lainnya, lembaga dan bentuk badan lainnya termasuk kontrak investasi kolektif dan bentuk usaha tetap ;
16. Bank Persepsi yang ditunjuk adalah pihak ketiga yang menerima ;
17. Pembayaran PBB Perdesaan dan Perkotaan terhutang dari wajib pajak ;
18. Daftar Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaanselanjutnya disingkat Daftar WP.PBB Perdesaan dan Perkotaanadalah Daftar Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaanyang memuat Nomor Urut, Nomor Objek Pajak (NOP), Nama dan Alamat serta
besarnyaKetetapantiap wajib pajak Bumi dan Bangunan per RT/RW/Blok ;
19. Nomor ObjekPajak Bumi dan Bangunan Pedesaan dan perkotaan selanjutnya disingkat NOP PBB Perdesaan dan Perkotaan adalah Nomor Objek Pajak dalam Kabupaten Bengkulu Utara ;
20. Nilai Jual Objek Pajak selanjutnya disingkat NJOP adalah harga rata-rata yang diperoleh dari transaksi jual beli yang terjadi secara wajar, dan bilamana tidak terdapat transaksi jual beli, NJOP ditentukan melalui perbandingan harga dengan objek lain yang sejenis, atau Nilai Perolehan Baru, atau NJOP pengganti ;
21. Tahun Pajak adalah Jangka waktu yang lamanya 1 (satu) tahun kalender ;
22. Pajak yang terutang adalah pajak yang harus dibayar pada suatu saat, dalam Masa Pajak, dalam Tahun Pajak, atau dalam Bagian Tahun Pajak sesuai dengan ketentuan peraturan perundang-undangan perpajakan daerah ;
23. Surat Setoran Pajak Daerah, yang selanjutnya disingkat SSPD, adalah bukti pembayaran atau penyetoran pajak yang telah dilakukan menggunakan formulir atau telah dilakukan dengan cara lain ke kas umum daerah melalui tempat pembayaran yang ditunjuk oleh Kepala Daerah ;
24. Surat Pemberitahuan Pajak Terhutang Pajak Bumi dan BangunanPerdesaan dan PerkotaanselanjutnyadisingkatSPPT PBBPerdesaan dan Perkotaanadalahsurat yang disampaikan kepada wajib pajak tentang besarnya pajak terhutang ;
25. Surat Ketetapan PajakBumi dan Bangunan selanjutnya disingkat SKP PBB adalah surat yang disampaikan kepada wajib pajak tentang nilai ketetapan Pajak ;
26. Surat Tanda Terima Setoran untuk PBB yang selanjutnya disingkat STTS PBB, adalah bukti pembayaran atau penyetoran pajak terhutang dengan menggunakan formulir atau telah dilakukan dengan cara lain ke Kas Umum Daerah Kabupaten Bengkulu Utaramelalui tempat
pembayaran yang ditunjuk oleh BupatiKabupaten Bengkulu Utara ;
27. Surat Ketetapan Pajak Daerah Kurang Bayar yang selanjutnya disingkat SKPDKB adalah Surat Ketetapan Pajak yang menentukan besarnya jumlah pokok pajak, jumlah kredit pajak, jumlah kekurangan pembayaran pokok pajak, besarnya sanksi administratif dan jumlah pajak yang masih harus dibayar ;
28. Surat Ketetapan Pajak Daerah Kurang Bayar Tambahan yang selanjutnya disingkat SKPDKBT adalah Surat Ketetapan Pajak yang menentukan tambahan atas jumlah Pajak yang ditetapkan ;
29. Surat Ketetapan Pajak Daerah Lebih Bayar yang selanjutnya disingkat SKPDLB adalah Surat Ketetapan Pajak yang menentukan jumlah kelebihan pembayaran pajak karena jumlah kredit pajak lebih besar dari pajak yang terhutang atau tidak seharusnya terhutang ;
30. Surat Ketetapan Pajak Daerah Nihil yang selanjutnya disingkat SKPDN adalah Surat Ketetapan Pajak yang menentukan jumlah pokok Pajak sama besarnya dengan jumlah kredit pajak atau pajak tidak terutang dan tidak ada kredit pajak ;
31. Surat Tagihan Pajak Daerah yang selanjutnya disingkat STPD adalah surat untuk melakukan tagihan pajak dan/atau sanksi administrasi berupa bunga dan / atau denda.
32. Masa Pajak adalah jangka waktu 6 (enam) bulan kalender setelah SPPT PBB Perdesaan dan Perkotaan diterima oleh wajib pajak dan wajib pajak dapat menghitung, menyetor dan melaporkan pajak yang terhutang sebelum jatuh tempo ;
33. Surat Keputusan Pembetulan adalah surat keputusan yang membetulkan kesalahan tulis, kesalahan hitung, dan/atau kekeliruan dalam penerapan ketentuan tertentu dalam peraturan perundang-undanganperpajakan daerahyang terdapat dalam Surat Pemberitahuan Pajak Terutang. Surat Ketetapan Pajak Daerah, Surat Ketetapan Pajak Daerah
Kurang Bayar, Surat Ketetapan Pajak Daerah Kurang Bayar Tambahan, Surat Ketetapan Pajak Daerah Nihil, Surat Ketetapan Pajak Daerah Lebih Bayar, Surat Tagihan Pajak Daerah, Surat Keputusan Pembetulan, atau Surat Keputusan Keberatan ;
34. Surat Keputusan Keberatan adalah surat keputusan atas keberatan terhadap Surat Pemberitahuan Pajak Terutang. Surat Ketetapan Pajak Daerah, Surat Ketetapan Pajak Daerah Kurang Bayar, Surat Ketetapan Pajak Daerah Kurang Bayar Tambahan, Surat Ketetapan Pajak Daerah Nihil, Surat Ketetapan Pajak Daerah Lebih Bayar, atau terhadap pemotongan atau pemungutan oleh pihak ketiga yang diajukanoleh Wajib Pajak ;
35. Banding adalah upaya hukum yang dapat dilakukan oleh Wajib Pajak atau penanggung pajak terhadap suatu keputusan yang dapat diajukan banding berdasarkan peraturan perundang-undangan perpajakan yang berlaku;
36. Putusan Banding adalah putusan badan peradilan pajak atas banding terhadap Surat Keputusan Keberatan yang diajukan oleh Wajib Pajak ;
37. Pemeriksaan adalah serangkaian kegiatan menghimpun dan mengolah data, keterangan danatau bukti yang dilaksanakan secara obyektif dan profesional berdasarkan suatu standar pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan daerah dan / atau untuk tujuan lain dalam rangka melaksanakan ketentuan peraturan perundang-undangan perpajakan daerah ;
38. Pemungutan adalah suatu rangkaian kegiatan mulai dari penghimpunan data obyek dan subyek pajak, penentuan besarnya pajak yang terutang sampai kegiatan penagihan pajak kepada Wajib Pajak serta pengawasan penyetorannya ;
39. Penyidikan tindak pidana dibidang perpajakan daerah adalah serangkaian yang dilakukan oleh Penyidik untuk mencari serta mengumpulkan bukti yang dengan bukti itu membuat terang tindak pidana di bidang perpajakan daerah yang terjadi serta menemukan tersangkanya ;
40. Kas Umum Daerah adalah tempat penyimpanan uang daerah yang ditentukan oleh Kepala Daerah untuk menampung seluruh penerimaan daerah dan digunakan untuk membayar seluruh penerimaan daerah dan digunakan untuk membayar seluruh pengeluaran daerah ;
| 0.18 | 0.7 | 1 | 0.2 | 0.8 | 0.134615 | 16.947285 | 0.57121 |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,744 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB II - RUANG LINGKUP
|
Pasal 2
|
- (1) Objek Pajak Bumi dan Bangunan Perdesaan dan Perkotaan adalah Bumi dan/atau Bangunan yang dimiliki, dikuasai, dan/atau dimanfaatkan oleh orang pribadi atau Badan, kecuali kawasan yang digunakan untuk kegiatan usaha perkebunan, perhutanan, dan pertambangan.
- (2) Termasuk dalam pengertian Bangunan adalah :
- a. Jalan lingkungan yang terletak dalam satu kompleks bangunan seperti hotel, pabrik, dan emplasemennya, yang merupakan suatu kesatuan dengan kompleks bangunan tersebut;
- b. Jalan Tol;
- c. Kolam renang;
- d. Pagar mewah;
- e. Tempat olah raga;
- f. Galangan kapal, dermaga;
- g. Taman mewah;
- h. Tempat penampungan/kilang minyak, air dan gas, pipa minyak; dan
- i. Menara.
- (3) Yang dimaksud dengan pagar mewah adalah pagar yang nilainya minimal Rp. 100.000.000,- ( Seratus Juta Rupiah ).
- (4) Yang dimaksud dengan taman mewah adalah taman yang nilainya minimal Rp. 200.000.000,- ( Dua Ratus Juta Rupiah ).
| 0.18 | 0.7 | 0.05 | 0 | 0.8 | 0.072727 | 9.306966 | 0.313693 |
[
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"pajak bumi dan bangunan",
"named_entity"
],
[
"perkotaan adalah bumi dan",
"named_entity"
],
[
"bangunan",
"named_entity"
],
[
"yang dimiliki",
"named_entity"
],
[
"dikuasai, dan/atau",
"named_entity"
],
[
"badan",
"named_entity"
],
[
"kawasan yang",
"named_entity"
],
[
"untuk kegiatan",
"named_entity"
],
[
"perkebunan",
"named_entity"
],
[
"perhutanan",
"named_entity"
],
[
"dan pertambangan",
"named_entity"
],
[
"bangunan adalah",
"named_entity"
],
[
"jalan",
"named_entity"
],
[
"seperti hotel",
"named_entity"
],
[
"dan emplasemennya",
"named_entity"
],
[
"yang",
"named_entity"
],
[
"kesatuan dengan kompleks",
"named_entity"
],
[
"jalan tol",
"named_entity"
]
] |
[
{
"concept": "prosedur",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "kota",
"related_count": 1,
"type": "other"
},
{
"concept": "desa",
"related_count": 0,
"type": "other"
},
{
"concept": "rt",
"related_count": 2,
"type": "other"
},
{
"concept": "pajak bumi dan bangunan",
"related_count": 0,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,745 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB II - RUANG LINGKUP
|
Pasal 3
|
Objek Pajak yang tidak dikenakan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan adalah objek pajak yang :
- a. digunakan oleh Pemerintah dan Daerah untuk penyelenggaraan pemerintahan;
- b. digunakan semata-mata untuk melayani kepentingan umum di bidang ibadah, sosial, kesehatan, pendidikan dan kebudayaan nasional, yang tidak dimaksudkan untuk memperoleh keuntungan;
- c. digunakan untuk kuburan, peninggalan purbakala, atau yang sejenis;
- d. merupakan hutan lindung, hutan suaka alam, hutan wisata, taman nasional, tanah penggembalaan yang dikuasai oleh desa, dan tanah negara yang belum dibebani suatu hak;
- e. digunakan oleh perwakilan diplomatik dan konsulat berdasarkan asas perlakuan timbal balik; dan
- f. digunakan oleh badan atau perwakilan lembaga internasional yang ditetapkan dengan Peraturan Menteri Keuangan.
| 0.18 | 0.7 | 0.2 | 0.1 | 0.8 | 0.056 | 9.611923 | 0.323971 |
[
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"lembaga",
"legal_concept"
],
[
"nasional",
"government_entity"
],
[
"menteri",
"government_entity"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"rw",
"government_entity"
],
[
"objek pajak",
"named_entity"
],
[
"pajak bumi dan bangunan",
"named_entity"
],
[
"perkotaan adalah",
"named_entity"
],
[
"yang",
"named_entity"
],
[
"pemerintah",
"named_entity"
],
[
"dan daerah",
"named_entity"
],
[
"semata-mata",
"named_entity"
],
[
"untuk melayani kepentingan",
"named_entity"
],
[
"kesehatan",
"named_entity"
],
[
"dan kebudayaan nasional",
"named_entity"
],
[
"yang tidak dimaksudkan",
"named_entity"
],
[
"memperoleh keuntungan",
"named_entity"
],
[
"peninggalan purbakala",
"named_entity"
],
[
"atau yang",
"named_entity"
],
[
"lindung",
"named_entity"
],
[
"suaka alam",
"named_entity"
]
] |
[
{
"concept": "aturan",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "peraturan",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "prosedur",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "lembaga",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "nasional",
"related_count": 1,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,746 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB II - RUANG LINGKUP
|
Pasal 4
|
Besarnya Nilai Jual Objek Pajak Tidak Kena Pajak ditetapkan sebesar Rp10.000.000,00 (sepuluh juta rupiah) untuk setiap Wajib Pajak.
| 0.18 | 0.7 | 0.1 | 0 | 0.8 | 0.088889 | 7.42969 | 0.250419 |
[
[
"wajib",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"besarnya nilai",
"named_entity"
],
[
"tidak kena pajak",
"named_entity"
],
[
"wajib pajak",
"named_entity"
],
[
"operasional prosedur pemungutan",
"named_entity"
],
[
"bumi dan bangunanperdesaan dan perkotaan",
"named_entity"
]
] |
[
{
"concept": "wajib",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "prosedur",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "kota",
"related_count": 1,
"type": "other"
},
{
"concept": "desa",
"related_count": 1,
"type": "other"
},
{
"concept": "besarnya nilai",
"related_count": 0,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,747 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 5
|
- (1) Prosedurpemungutan PBB Perdesaan dan Perkotaan mencakup seluruh rangkaian proses yang harus dilakukan dalam menerima, menatausahakan, dan melaporkan penerimaan PBB Perdesaan dan Perkotaan.
- (2) Prosedur sebagaimana dimaksud pada ayat (1)meliputi :
- a. Prosedur pendaftaran, pendataan, dan penilaian PBB Perdesaan dan Perkotaan;
- b. Prosedur perhitungan dan penetapan PBB Perdesaan dan Perkotaan;
- c. Prosedur keberatan dan pengurangan PBB Perdesaan dan Perkotaan;
- d. Prosedur pembatalan kesalahan tulis atau hitung, pengurangan, kelebihan bayar dan pengurangan denda administrasi atau pembatalan ketetapan PBB Perdesaan dan Perkotaan;
- e. Prosedurpenagihan dan penerimaan PBB Perdesaan dan Perkotaan;
- f. Prosedur pembukuan danpelaporan PBB Perdesaan dan Perkotaan;
- g. Prosedur denda dan sanksi administrasi PBB Perdesaan dan Perkotaan.
- (3) Prosedurpendaftaran PBB Perdesaan dan Perkotaan sebagaimana dimaksud pada ayat (2) huruf a diatas adalah meliputi pengisian SPOP dan LSPOP oleh wajib Pajak dengan dilampiri dokumen pendukung.
- (4) Prosedur pendataan Perdesaan dan Perkotaan sebagaimana dimaksud pada ayat (2) huruf a diatas adalahkegiatan pembentukan dan/atau pemeliharaan basis data baik subjek maupun objek pajak yang dilakukan secara pasif maupun aktif.
- (5) Prosedur penilaian PBB Perdesaan dan Perkotaan sebagaimana dimaksud pada ayat (2) huruf a diatas adalah penilaian individu dan penilaian massal yang selanjutnya akan diberikan NOP.
- (6) Prosedur perhitungan PBB Perdesaan dan Perkotaan sebagaimana dimaksud pada ayat (2) huruf b diatas adalah proses perhitungan sebagai dasar penetapan NJOP.
- (7) Prosedur penetapan PBB Perdesaan dan Perkotaan sebagaimana dimaksud pada ayat (2) huruf b diatas adalah memproses dan menerbitkan SPPT,SKPDKB,SKPDKBT.
- (8) Prosedur keberatan PBB Perdesaan dan Perkotaan sebagaimana dimaksud pada ayat (2) huruf c diatas adalah menganalisa penyelesaian keberatan, Kesalahan Tulis atau Hitung serta melakukan pemeriksaan sederhana atas permohonan keberatan.
- (9) Prosedur pengurangan sebagaimana dimaksud pada ayat (2) huruf c di atas adalah kegiatan penetapan persetujuan/penolakan atas pengajuan pengurangan, kelebihan bayar dan pengurangan denda administrasi atau pembatalan ketetapan PBB Perdesaan dan Perkotaan;
- (10) Prosedur penerimaaan PBB Perdesaan dan Perkotaan sebagaimana dimaksud pada ayat (2) huruf e diatas adalah menatausahaan penerimaan, restitusi dan pengalokasian
penerimaan PBB dan pemantauan pembayaran STTS PBB pada Bank persepsi.
- (11) Prosedur penagihan PBB Perdesaan dan Perkotaan sebagaimana dimaksud pada ayat (2) huruf e diatas adalah kegiatan pemungutan berdasarkan SPPT/SKPD yang telah jatuh tempo, SKPD Kurang Bayar, SKPD kurang BAYAR Tambahan, surat tagihan dan surat teguran yang dilakukan oleh Dinas. Pembuatan usul penghapusan piutang pajak PBB Perdesaan dan Perkotaan.
- (12) Prosedur pembukuan sebagaimana dimaksud pada ayat (2) huruf f di atas adalah membukukan realisasi penerimaan dan tunggakan PBB.
- (13) Prosedur Pelaporan sebagaimana dimaksud pada ayat (2) huruf f di atas adalah kegiatan laporan realisasi penerimaan dan tunggakan PBB Perdesaan dan Perkotaan.
- (1) Untuk melaksanakanseluruh rangkaian proses sebagaimana dimaksud dalam Pasal 2,Dinas Pendapatan Daerah mempersiapkan fungsi yang dibutuhkan, meliputi
- a. Fungsi Pelayanan;
- b. Pendaftaran, Pendataan dan Penilaian;
- c. Fungsi Penetapan dan Perhitungan;
- d. Fungsi Penagihan dan Penerimaan:
- e. Fungsi Keberatan dan Pengurangan;
- f. Fungsi pembukuan dan pelaporan;
- (2) Fungsi pelayanan sebagaimana dimaksud pada ayat (1) huruf a adalahberinteraksi dengan wajib pajak dalam tahapan-tahapan pemungutan PBB Perdesaan dan Perkotaan dalam proses penerimaan berkas, pelayanan wajib pajak PBB Perdesaan dan Perkotaan;
- (3) Fungsi pendaftaran, pendataan dan penilaian sebagaimana dimaksud pada ayat (1) huruf badalah mengumpulkan data dan informasi potensi PBB Perdesaan dan Perkotaan, mengumpulkan subjek pajak serta pemberian NOP PBB Pedesaan dan Perkotaan, penilaian objek pajak umum dan objek pajak khusus PBB Perkotaan serta intensifikasi dan
ektensifikasi PBB Perdesaan dan Perkotaan, mengelola basis data terkait objek pajak, melakukan proses perekaman, melakukan pemutakhiran data dan penyajian informasi PBB Perdesaan dan Perkotaan.
- (4) Fungsi penetapan dan perhitungan sebagaimana dimaksud pada ayat (1) huruf c adalahmemproses dan menerbitkan SPPT PBB Perdesaan dan Perkotaan,SKPDKB, SKPDKBT, Surat Pemberitahuan.
- (5) Fungsi penagihan dan penerimaan sebagaimana dimaksud pada ayat (1) huruf d adalah menata-usahaan penerimaan, restitusi dan pengalokasian penerimaan PBB Perdesaan dan Perkotaan, pemantauan pembayaran STTS PBB pada Bank Persepsi, pembuatan usul penghapusan piutang pajak PBB Perdesaan dan Perkotaan.
- (6) Fungsi keberatan dan pengurangan sebagaimana dimaksud pada ayat (1) huruf e adalah menganalisa penyelesaian keberatan, pengurangan, uraian banding serta melakukan pemeriksaan sederhana atas permohonan keberatan dan pengurangan pajak PBB Perdesaan dan Perkotaan.
- (7) Fungsi Pembukuan dan pelaporan sebagaimana pada ayat (1) huruf f adalah menyiapkan laporan Realisasi Penerimaan PBB berdasarkan data dan laporan dari pihak-pihak lain yang ditunjuk.
- (8) Yang dimaksud dengan pihak-pihak lain yang ditunjuk sebagaimana dimaksud pada ayat (7) adalah lembaga tempat pembayaran PBB seperti BANK persepsi yang mempunyai ikatan kerja sama dengan Pemerintah Daerah Bengkulu sebagai pihak yang ditunjuk memungutPBBPerdesaan dan Perkotaan yang disetor oleh wajib pajak dan bagian yang membidangi di Dinas Pendapatan Daerah.
Bagian Kesatu
Prosedur Pendaftaran, Pendataan dan Penilaian Objek Pajak
Paragraf 1 Prosedur Pendaftaran
| 0.18 | 0.7 | 0.75 | 0.3 | 0.8 | 0.042857 | 8.429928 | 0.284132 |
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],
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[
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[
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[
{
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{
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{
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,748 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 7
|
- (1) Pendaftaran Objek PBB adalah kegiatan subjek pajak untuk mendaftarkan objek pajaknya dengan cara mengisi Surat Pemberitahuan Objek Pajak (SPOP).
- (2) Untuk mendaftarkan objek pajak, maka wajib pajak harus memenuhi syarat- syarat sebagai berikut:
- a. mengisi surat permohonan;
- b. mengisi formulir SPOP beserta LSPOP; dan
- c. melampirkan foto copy identitas wajib pajak, bukti kepemilikan serta NPWP.
- (3) Pendaftaran objek pajak sebagaimana dimaksud pada ayat (1) dilakukan oleh wajib pajak dengan cara mengambil, mengisi dan mengembalikan formulir Surat Pemberitahuan Objek Pajak (SPOP) dan Lampiran Surat Pemberitahuan Objek Pajak (LSPOP).
- (4) Formulir SPOP dan LSPOPsebagaimana dimaksud ayat (2) disediakan olehDinas Pendapatan Daerah atau di tempattempat lain yang ditunjuk, dan harus diisi dengan jelas, benar, lengkap serta ditandatangani oleh subjek pajak.
- (5) Penyampaian SPOP dan LSPOP sebagaimana dimaksud pada ayat (4) dilakukan selambat-lambatnya 30 (tiga puluh)hari sejak tanggal diterimanya SPOP oleh subjek pajak atau kuasanya.
- (6) Laporan pengembalian SPOP dan LSPOP PBB sebagaimana dimaksud pada ayat (5) disampaikan kepada Bupati Bengkulu utara melalui Dinas Pendapatan Daerah.
- (7) Contoh formulir dan Tata cara Pengisian SPOP dan LSPOP PBB Perdesaan dan Perkotaan adalahsebagaimana tercantum dalam lampiran I yang merupakan bagian yang tidak terpisahkan dalam Peraturan Bupati ini.
Paragraf 2
Prosedur Pendataan
| 0.18 | 0.7 | 0.55 | 0.1 | 0.8 | 0.072727 | 10.434618 | 0.3517 |
[
[
"ayat",
"legal_concept"
],
[
"bagian",
"legal_concept"
],
[
"paragraf",
"legal_concept"
],
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"harus",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"tata cara",
"legal_concept"
],
[
"bupati",
"government_entity"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"pendaftaran objek pbb adalah kegiatan",
"named_entity"
],
[
"surat pemberitahuan",
"named_entity"
],
[
"objek pajak",
"named_entity"
],
[
"spop",
"named_entity"
],
[
"dan\n- c. melampirkan",
"named_entity"
],
[
"wajib",
"named_entity"
],
[
"npwp",
"named_entity"
],
[
"pada ayat",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "bagian",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "paragraf",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "aturan",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "peraturan",
"related_count": 0,
"type": "legal_concept"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,749 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 8
|
- (1) Untuk mengetahui data objek dan subjek pajak atau apabila terjadinya mutasi utuh dan mutasi pecahan dilakukan pendataan;
- (2) Pendataan objek dan subjek Pajak Bumi dan Bangunan sebagaimana dimaksud dalam ayat (1) dapat dilakukan dengan cara :
- a. Pasif, yaitu pendataan dengan Penyampaian dan pemantauan pengembalian SPOP;
- b. Aktif, pendataan melalui Identifikasi objek pajak,Verifikasi data objek pajak, Pengukuran bidang objek pajak.
- (3) Pendataan melalui identifikasi dilakukan pada objek pajak yang belum terdata dalam administrasi pembukuan PBBPerdesaan dan Perkotaan.
- (4) Pendataan melalui Verifikasi dilakukan pada objek pajak yang sudah terdata dalam administrasi pembukuan PBB.
- (5) Pendataan pengukuran bidang objek pajak dilakukan pada daerah/wilayah yang hanya mempunyai sket peta desa/kelurahan dan/ atau peta garis/peta foto tetapi belum dapat digunakan untuk menentukan posisi relatif objek pajak.
- (6) Berdasarkan hasil pendataan sebagaimana dimaksud pada ayat (5) apabila ditemukan ketidaksesuaian antara data yang dimiliki wajib pajak dengan bukti dilapangan dilanjutkan dengan pelaksanaan penelitian lapangan untuk mengecek kebenaran data secara riil.
| 0.18 | 0.7 | 0.25 | 0.2 | 0.8 | 0.021053 | 7.972764 | 0.268723 |
[
[
"ayat",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"pelaksanaan",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"kelurahan",
"government_entity"
],
[
"lurah",
"government_entity"
],
[
"apabila",
"named_entity"
],
[
"terjadinya mutasi",
"named_entity"
],
[
"dan mutasi",
"named_entity"
],
[
"pendataan",
"named_entity"
],
[
"pendataan",
"named_entity"
],
[
"pajak bumi dan bangunan",
"named_entity"
],
[
"dapat",
"named_entity"
],
[
"yaitu",
"named_entity"
],
[
"identifikasi",
"named_entity"
],
[
"verifikasi",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "wajib",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "dapat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "prosedur",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "pelaksanaan",
"related_count": 0,
"type": "legal_concept"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,750 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 9
|
- (1) Berdasarkan hasil pendataan, terhadap objek pajak diberikan Nomor Objek Pajak (NOP).
- (2) Pendataan terhadap mutasi penuh tidak menghilangkan NOP lama.
- (3) Pendataan terhadap mutasi pecah atau tanah induk, masing-masing penerima pecahan mendapat NOP baru, sedangkan NOP lama terpakai sebagai NOP induk.
- (4) Terhadap penggabungan beberapa NOP, salah satu dari NOP tersebut dipakai untuk NOP induk sedangkan NOP lainnya di hapus.
- (5) Persyaratan untuk dikeluarkannya NOP adalah:
- a. melampirkan KTP/KSK/dokumen lain yang sah.;
- b. melampirkan alat bukti kepemilikan;
- c. Surat Keterangan dari Desa/Kelurahan;Mengisi formulir SPOP dan LSPOP disertai dengan tandatangan wajib pajak atau kuasanya.
- (6) Struktur NOP terdiri dari 18 (delapan belas) digit, dengan rincian sebagai berikut :
- a. digit ke-1 dan ke-2 merupakan kode provinsi;
- b. digit ke-3 dan ke-4 merupakan kode kabupaten/kota;
- c. digit ke-5 sampai dengan digit ke-7 merupakan kode kecamatan;
- d. digit ke-8 sampai dengan digit ke-10 merupakan kode kelurahan/Desa;
- e. digit ke-11 sampai dengan digit ke-13 merupakan kode nomor urut blok;
- f. digit ke-14 sampai dengan digit ke-17 merupakan kode nomor urut objek pajak;
- g. digit ke-18 merupakan kode tanda khusus.
- (7) Bagan Struktur NOP PBB Perdesaan dan Perkotaan adalahsebagaimana dimaksud pada ayat (6) tercantum dalam lampiran II yang merupakan bagian yang tidak terpisahkan dalam Peraturan Bupati ini
- (8) Mekasnisme penghapusan NOP lainnya sebagaimana dimaksud dalamPasal 9 ayat (4), objek pajak harus melengkapi syarat-syarat sebagai berikut :
- a. Mengisi SPOP dan LSPOP
- b. Foto copi KTP
- c. Foto copi Sertifikat / SKT atau bukti kepemilikan yang sah
- d. Asli SPPT terakhir
- e. Surat pengantar dari Kades
- (9) Penghapusan NOP sebagaimana dimaksud pada ayat (8)diputuskan oleh Kepala Dinas PendapatanDaerah sebagai
perpanjangan tangan Bupati atas dasar peninjauan lapangan
Paragraf 3 Prosedur Penilaian
| 0.18 | 0.7 | 0.65 | 0.2 | 0.8 | 0.113333 | 8.333318 | 0.280876 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"bagian",
"legal_concept"
],
[
"paragraf",
"legal_concept"
],
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"harus",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"persyaratan",
"legal_concept"
],
[
"provinsi",
"government_entity"
],
[
"kabupaten",
"government_entity"
],
[
"bupati",
"government_entity"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"kades",
"government_entity"
],
[
"kelurahan",
"government_entity"
],
[
"lurah",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"nomor objek pajak",
"named_entity"
],
[
"nop",
"named_entity"
],
[
"mutasi penuh tidak",
"named_entity"
],
[
"nop lama terpakai",
"named_entity"
],
[
"nop",
"named_entity"
],
[
"terhadap",
"named_entity"
],
[
"nop",
"named_entity"
],
[
"nop",
"named_entity"
],
[
"nop lainnya di hapus",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "bagian",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "paragraf",
"related_count": 0,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,751 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 10
|
- (1) Penilaian merupakan kegiatan dalam rangka menetapkan Nilai Jual Objek Pajak (NJOP);
- (2) Penilaian Objek Pajak Bumi dan Bangunan Perdesaan dan Perkotaandilakukan oleh Dinas Pendapatan Daerahdengan cara :
- a. penilaian massal dimana NJOP Bumi dihitung berdasarkan nilai indikasi rata-rata yang terdapat pada setiap Zona Nilai Tanah (ZNT) sedangkan NJOP Bangunan dihitung berdasarkan DaftarBiaya Komponen Bangunan (DBKB); dan
- b. penilaian individual dengan menggunakan pendekatan penilaian yang telah ditentukan.
- (3) Kegiatan Penilaian sebagaimana dimaksud pada ayat (2) dilakukan dengan tiga pendekatan penilaian, meliputi :
- a. pedekatan data pasar;
- b. pendekatan Biaya; dan/ atau
- c. pendekatan kapitalisasi pendapatan
- (4) Pendekatan data pasar dilakukan dengan cara membandingkan objek pajak yang akan dinilai dengan objek pajak lain yang sejenis yang nilai jualnya sudah diketahui dengan melakukan beberapa penyesuaian.
- (5) Penilaian dengan pendekatan Biaya dilakukan untuk menilai bangunan dengan cara memperhitungkan biayabiaya yang dikeluarkan untuk membangun baru dikurangi penyusutan.
- (6) Pendekatan kapitalisasi Pendapatan dilakukan pada objekobjek yang menghasilkan (memiliki nilai komersil) dengan cara menghitung atau memproyeksikan seluruh pendapatan atau sewa dalam satu tahun terhadap objekpajak dikurangi dengan kekosongan, biaya operasional dan hak usaha.
| 0.18 | 0.7 | 0.2 | 0.2 | 0.8 | 0.054545 | 7.968949 | 0.268594 |
[
[
"ayat",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"nilai jual",
"named_entity"
],
[
"objek pajak",
"named_entity"
],
[
"njop",
"named_entity"
],
[
"penilaian objek",
"named_entity"
],
[
"pajak bumi dan bangunan",
"named_entity"
],
[
"dinas pendapatan daerahdengan",
"named_entity"
],
[
"njop bumi",
"named_entity"
],
[
"indikasi",
"named_entity"
],
[
"yang terdapat",
"named_entity"
],
[
"zona nilai tanah",
"named_entity"
],
[
"znt",
"named_entity"
],
[
"njop bangunan",
"named_entity"
],
[
"daftarbiaya komponen bangunan",
"named_entity"
],
[
"dbkb",
"named_entity"
],
[
"dan\n- b. penilaian",
"named_entity"
],
[
"dengan menggunakan pendekatan penilaian",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "dapat",
"related_count": 2,
"type": "legal_concept"
},
{
"concept": "prosedur",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "kota",
"related_count": 0,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,752 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 11
|
- (1) Dalam melakukan kegiatan pendaftaran, pendataan, dan penilaian objek dan subjek Pajak Bumi dan Bangunan Dinas Pendapatan Daerah dapat bekerjasama dengan Kecamatan, Desa,Kelurahan, dan/atau instansi lain yang terkait.
- (2) Pendataan dan penilaian objek dan subjek Pajak Bumi dan Bangunan dalam rangka pembentukan dan/atau pemeliharaan basis data aplikasi PBB dapat dilakukan oleh pihak ketiga yang memenuhi persyaratan teknis yang ditentukan dan ditunjuk melalui peraturan yang berlaku.
Bagian kedua Dasar Pengenaan, Tarif,Tata cara Perhitungan, Penetapan dan Penyampaian
Paragraf 1
Dasar Pengenaan, Tarif, Tata cara Perhitungan
| 0.18 | 0.7 | 0.5 | 0 | 0.8 | 0.085714 | 9.314185 | 0.313936 |
[
[
"angka",
"legal_concept"
],
[
"bagian",
"legal_concept"
],
[
"paragraf",
"legal_concept"
],
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"tata cara",
"legal_concept"
],
[
"persyaratan",
"legal_concept"
],
[
"instansi",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"kelurahan",
"government_entity"
],
[
"lurah",
"government_entity"
],
[
"pendataan",
"named_entity"
],
[
"dan penilaian",
"named_entity"
],
[
"pajak bumi",
"named_entity"
],
[
"bangunan",
"named_entity"
],
[
"daerah",
"named_entity"
],
[
"dapat",
"named_entity"
],
[
"kecamatan, desa",
"named_entity"
],
[
"kelurahan",
"named_entity"
],
[
"pajak bumi",
"named_entity"
],
[
"pembentukan dan",
"named_entity"
],
[
"pbb",
"named_entity"
],
[
"ketiga yang memenuhi",
"named_entity"
],
[
"ditentukan dan",
"named_entity"
],
[
"melalui peraturan yang berlaku.",
"named_entity"
]
] |
[
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "bagian",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "paragraf",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "aturan",
"related_count": 2,
"type": "legal_concept"
},
{
"concept": "peraturan",
"related_count": 1,
"type": "legal_concept"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,753 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 12
|
- (1) Dasar pengenaan PBBPerdesaan dan Perkotaan adalah NJOP.
- (2) Besarnya NJOP sebagaimana dimaksud pada ayat (1) ditetapkan setiap 3 (tiga) tahun, kecuali untuk objek pajak tertentu dapat ditetapkan setiap tahun sesuai dengan perkembangan wilayah.
- (3) Penetapan besarnya NJOP sebagaimana di maksud pada ayat ( 2 ) dilakukan oleh Bupati.
| 0.18 | 0.7 | 0.15 | 0.2 | 0.8 | 0.077778 | 7.01411 | 0.236412 |
[
[
"ayat",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"bupati",
"government_entity"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"perkotaan adalah njop",
"named_entity"
],
[
"besarnya njop",
"named_entity"
],
[
"ditetapkan",
"named_entity"
],
[
"dapat",
"named_entity"
],
[
"tahun sesuai dengan",
"named_entity"
],
[
"wilayah",
"named_entity"
],
[
"penetapan",
"named_entity"
],
[
"njop",
"named_entity"
],
[
"bupati",
"named_entity"
],
[
"operasional prosedur pemungutan",
"named_entity"
],
[
"bumi dan bangunanperdesaan dan perkotaan",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "dapat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "prosedur",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "bupati",
"related_count": 0,
"type": "other"
},
{
"concept": "kota",
"related_count": 2,
"type": "other"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,754 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 13
|
- (1) Tarif PBBPerdesaan dan Perkotaan ditetapkan sebesar 0,2% (nol koma dua persen) secara bertahap.
- (2) Besarnya Penetapan Tarif PBB di tetapkan dengan keputusan Kepala Dinas Pendapatan Daerah.
| 0.18 | 0.7 | 0.15 | 0 | 0.8 | 0.057143 | 6.723258 | 0.226608 |
[
[
"keputusan",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"sebesar 0,2%",
"named_entity"
],
[
"koma dua persen",
"named_entity"
],
[
"secara bertahap",
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],
[
"bumi dan bangunanperdesaan dan perkotaan",
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]
] |
[
{
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},
{
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{
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},
{
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},
{
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,755 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 14
|
- (1) Besaran pokok PBBPerdesaan dan Perkotaan yang terhutang dihitung dengan cara mengalikan tarif sebagaimana dimaksud dalam Pasal 13 dengan dasar pengenaan pajak
sebagaimana dimaksud dalam Pasal 12 ayat (1) setelah dikurangi Nilai Jual Objek Pajak Tidak Kena Pajak sebagaiman dimaksud dalam Pasal 3.
- (2) Rumus Penghitungan PBB terhutang = Tarif x (NJOP NJOPTKP)
Paragraf 2
Prosedur Penetapan
| 0.18 | 0.7 | 0.25 | 0.1 | 0.8 | 0.111111 | 8.541278 | 0.287885 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"paragraf",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"besaran",
"named_entity"
],
[
"pbbperdesaan dan perkotaan",
"named_entity"
],
[
"terhutang dihitung dengan cara",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"setelah",
"named_entity"
],
[
"nilai jual objek",
"named_entity"
],
[
"tidak kena pajak",
"named_entity"
],
[
"tarif",
"named_entity"
],
[
"njop njoptkp",
"named_entity"
],
[
"operasional prosedur pemungutan",
"named_entity"
],
[
"bumi dan bangunanperdesaan dan perkotaan",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "paragraf",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "prosedur",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "kota",
"related_count": 2,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,756 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 15
|
- (1) Berdasarkan SPOPPBB sebagaimana dimaksud dalam Pasal 7 ayat (1), Bupatimelalui Kepala Dinas Pendapatan Daerah menerbitkan SPPT-PBB Perdesaan dan Perkotaan.
- (2) SPPT PBB berfungsi sebagai surat pemberitahuan terhutang pajak daerah (SPTPD) untuk menetapkan besarnya PBB terhutang.
- (3) SPPT PBB juga berfungsi sebagai Surat Ketetapan Pajak Daerah (SKPD).
| 0.18 | 0.7 | 0.25 | 0.2 | 0.8 | 0.133333 | 6.984877 | 0.235426 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"ketetapan",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"bupati",
"government_entity"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"pasal 7",
"named_entity"
],
[
"bupatimelalui kepala dinas",
"named_entity"
],
[
"daerah",
"named_entity"
],
[
"sppt-pbb perdesaan",
"named_entity"
],
[
"terhutang",
"named_entity"
],
[
"daerah",
"named_entity"
],
[
"sptpd",
"named_entity"
],
[
"pbb",
"named_entity"
],
[
"sppt pbb",
"named_entity"
],
[
"surat",
"named_entity"
],
[
"ketetapan pajak daerah",
"named_entity"
],
[
"operasional prosedur pemungutan",
"named_entity"
],
[
"bumi dan bangunanperdesaan dan perkotaan",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ketetapan",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "dapat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "prosedur",
"related_count": 1,
"type": "legal_concept"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,757 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 16
|
- (1) Jangka waktu penerbitan SPPT PBB adalah 30 (tiga puluh) hari kerja setelah pendaftaran objek pajak dengan menggunakan SPOP/LSPOP.
- (2) SPPT PBB sebagaimana dimaksud ayat (1) menggunakan formulir kertas yang sudah ditentukan.
| 0.18 | 0.7 | 0.15 | 0.1 | 0.8 | 0.093333 | 6.663012 | 0.224578 |
[
[
"ayat",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"sppt pbb",
"named_entity"
],
[
"hari kerja",
"named_entity"
],
[
"dengan menggunakan",
"named_entity"
],
[
"sppt pbb",
"named_entity"
],
[
"menggunakan",
"named_entity"
],
[
"kertas yang",
"named_entity"
],
[
"ditentukan",
"named_entity"
],
[
"operasional prosedur pemungutan",
"named_entity"
],
[
"bumi dan bangunanperdesaan dan perkotaan",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "prosedur",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "kota",
"related_count": 1,
"type": "other"
},
{
"concept": "desa",
"related_count": 1,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,758 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 17
|
SPPT PBB bukan merupakan bukti kepemilikan hak.
| 0.18 | 0.7 | 0.05 | 0 | 0.5 | 0.1 | 4.757717 | 0.160359 |
[
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"sppt pbb",
"named_entity"
],
[
"operasional prosedur pemungutan",
"named_entity"
],
[
"bumi dan bangunanperdesaan dan perkotaan",
"named_entity"
]
] |
[
{
"concept": "prosedur",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "kota",
"related_count": 1,
"type": "other"
},
{
"concept": "desa",
"related_count": 1,
"type": "other"
},
{
"concept": "sppt pbb",
"related_count": 0,
"type": "other"
},
{
"concept": "operasional prosedur pemungutan",
"related_count": 0,
"type": "other"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,759 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 18
|
- (1) Formulir SPPT-PBB sebagaimana dimaksud dalam Pasal 18 ayat (2) berisi informasi sebagai berikut :
- a. Halaman depan :
1. Nomor seri formulir;
2. Nama Kantor Pemerintah Kabupaten Bengkulu Utara dan Dinas Pendapatan Daerah;
3. informasi berupa tulisan 'SPPT PBB bukan merupakan bukti kepemilikan hak';
4. Kode Akun;
5. Tahun Pajak dan jenis sektor PBB;
6. Nomor Objek Pajak;
7. Letak Objek Pajak;
8. Nama dan alamat wajib Pajak;
9. Nomor Pokok Wajib Pajak (NPWP);
10. Luas bumi dan/atau bangunan;
11. Kelas bumi dan/atau bangunan;
12. Nilai Jual Objek Pajak (NJOP) per m2 dan / ataubangunan;
13. Total NJOP sebagai dasar pengenaan PBB;
14. NJOP untuk perhitungan PBB;
15. Nilai Jual Objek Pajak Tidak Kena Pajak (NJOPTKP);
16. NJOP untuk perhitungan PBB;
17. PBB yang terhutang;
18. PBB yang harus dibayar;
19. Tanggal Jatuh tempo;
20. Tempat Pembayaran;
- b. Halaman Belakang:
1. Nama petugas penyampai SPPT;
2. Tanggal Penyampaian;
3. Tanda tangan petugas;
4. Informasi lainnya
| 0.18 | 0.7 | 0.3 | 0.1 | 0.8 | 0.096296 | 9.221174 | 0.310801 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"harus",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kabupaten",
"government_entity"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"pasal",
"named_entity"
],
[
"nomor",
"named_entity"
],
[
"seri",
"named_entity"
],
[
"nama",
"named_entity"
],
[
"pemerintah kabupaten bengkulu utara",
"named_entity"
],
[
"daerah",
"named_entity"
],
[
"informasi berupa tulisan '",
"named_entity"
],
[
"sppt pbb",
"named_entity"
],
[
"kode akun",
"named_entity"
],
[
"tahun pajak dan jenis",
"named_entity"
],
[
"pbb",
"named_entity"
],
[
"nomor objek pajak",
"named_entity"
],
[
"letak objek pajak",
"named_entity"
],
[
"nama dan",
"named_entity"
],
[
"pajak",
"named_entity"
],
[
"nomor pokok wajib pajak",
"named_entity"
],
[
"npwp",
"named_entity"
],
[
"luas bumi dan",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "wajib",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "harus",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "dapat",
"related_count": 0,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,760 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 19
|
- (1) Untuk SPPT PBB sesuai data yang sudah baku dalam basis data aplikasi PBB dilakukan pencetakan massal dan disampaikan kepada wajib pajak.
- (2) Jangka waktu pencetakan massal dilaksanakan pada triwulan pertama tahun berjalan.
- (1) Penyampaian SPPT-PBB sebagaimana dimaksuddalam Pasal 19 ayat (1) dilakukan oleh Dinas Pendapatan Daerah.
- (2) Jangka waktu penyampaian SPPT-PBB dilaksanakan pada triwulan keduatahun berjalan setelah selesai pencetakan massal.
- (3) Dalam melaksanakan penyampaian SKP-PBB sebagaimanadimaksud pada ayat (2), Dinas Pendapatan Daerah menyampaikan kekecamatan, dibantupetugas Kecamatan,Kelurahan/desa ,KetuaRW dan Ketua RT wilayah kerja masing-masing, kecuali SPPT Pajak Bumi Bangun (PBB)yang khusus.
- (4) Jangka waktu penyampaian SPPT-PBB adalah 15 (lima belas) hari setelah selesai cetakmassal. SPPT PBB telah disampaikan ke kecamatan dalam kurun waktu 10 (sepuluh) hari setelah diterima SPPT-PBB pihak kecamatan harus telah menyampaikan ke petugas desa / kelurahan dalam waktu 10 (sepuluh) hari setelah diterima SPPT-PBB petugas desa / kelurahan harus telah menyampaikan ke wajib pajak.
- (5) Sebagai bukti bahwa wajib pajak telah menerima SPPT-PBB, maka tanda terima SPPT-PBB ditandatangani oleh wajib pajak atau kuasanya dengan mencantumkan secara jelas nama dan tanggal diterimanya SPPT-PBB dimaksud.
- (6) Tanda terima SPPT-PBB sebagaimana dimaksud pada ayat (5) berada pada bagian bawah SPPT-PBB selanjutnya disampaikan kepada petugas Desa/Kelurahan.
- (7) Petugas Desa/Kelurahan sebagaimana dimaksud pada ayat (6) menghimpun tanda terima SPPT-PBB yang diterima dari wajib pajak, kemudian dicatat dalam daftar rekapitulasi penyampaian SPPT-PBB dan selanjutnya disampaikan kepada Kecamatan.
- (8) Tanda terima SPPT-PBB sebagaimana dimaksud pada ayat (7) diserahkan ke Dinas setiap hari kerja dengan menggunakan tanda terima formulir pengembalian SPPT-PBB.
- (9) SPPT-PBB yang tidak diterima oleh wajib pajak, petugas PBB desa / kelurahan mengembalikan ke kecamatan, kecamatan harus mengembalikan ke Dinas Pendapatan Daerah dengan surat pengantar dan membuat rincian dan alasan pengembalian.
| 0.18 | 0.7 | 0.4 | 0.1 | 0.8 | 0.083333 | 7.139227 | 0.240629 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"bagian",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"harus",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"kelurahan",
"government_entity"
],
[
"lurah",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"rw",
"government_entity"
],
[
"yang sudah",
"named_entity"
],
[
"baku",
"named_entity"
],
[
"pbb",
"named_entity"
],
[
"massal dan disampaikan",
"named_entity"
],
[
"kepada wajib",
"named_entity"
],
[
"penyampaian sppt-pbb",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"dinas pendapatan daerah",
"named_entity"
],
[
"sppt",
"named_entity"
],
[
"keduatahun berjalan setelah selesai pencetakan massal",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "bagian",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "wajib",
"related_count": 1,
"type": "legal_concept"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,761 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 21
|
Pelaksanaan penyampaian SPPT-PBB dimonitor, dievaluasi dan dilaporkan kepada Bupati secara berkala.
| 0.18 | 0.7 | 0.1 | 0 | 0.8 | 0.08 | 5.238899 | 0.176578 |
[
[
"prosedur",
"legal_concept"
],
[
"pelaksanaan",
"legal_concept"
],
[
"bupati",
"government_entity"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"sppt",
"named_entity"
],
[
"dan dilaporkan kepada bupati",
"named_entity"
],
[
"berkala",
"named_entity"
],
[
"operasional prosedur pemungutan",
"named_entity"
],
[
"bumi dan bangunanperdesaan dan perkotaan",
"named_entity"
]
] |
[
{
"concept": "prosedur",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "pelaksanaan",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "bupati",
"related_count": 1,
"type": "other"
},
{
"concept": "kota",
"related_count": 1,
"type": "other"
},
{
"concept": "desa",
"related_count": 1,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,762 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 22
|
- (1) Pelaksanaan kegiatan Penyampaian SPPT-PBBPerdesaan dan Perkotaan dilaksanakan pada Semester Pertama setiap Tahun Anggaran.
- (2) Kegiatan Penyampaian SPPT-PBB diikuti dengan sosialisasi langsung maupun tidak langsung, penyampaian, monitoring, evaluasi, dan pelaksanaan penyampaian keberatan serta permohonan keringanan terhadap penetapan PBBPerdesaan dan Perkotaan.
- (3) FormulirSPPT sebagaimana dimaksud Pasal 20ayat (1) ditetapkan pada Lampiran III yang merupakan bagian yang tidak terpisahkan dalam Peraturan Bupati ini.
Bagian ketiga PENAGIHAN DAN PENERIMAAN
Paragraf 1 Prosedur Penagihan Pasal 23
- (1) Penagihan piutang PBB dilakukan untuk menagih PBB terutang yang belum dibayar dan/atau kurang bayar oleh Wajib Pajak pada tahun sebelumnya.
- (2) Penagihan sebagaimana dimaksud pada ayat (1) dilaksanakan melalui penetapan Surat Piutang PBB, dan/atau Surat Tagihan Pajak (STP), dan/atau SKPKB, dan/atau SKPKBT.
- (3) Atas SPPT PBB Perdesaan dan Perkotaan terutang yang belum dibayar, Dinas Pendapatan Daerah menerbitkan Surat Pemberitahuan Piutang PBB, dengan jangka waktu setelah jatuh tempo sejak diterbitkan.
- (4) Jumlah pajak yang terhutang yang tidak atau kurang dibayar dalam STP PBB sebagaimana dimaksud pada ayat (1) ditambah denda administrasi sebesar 2% (dua persen) sebulan untuk jangka waktu paling lama 24 (dua puluh empat) bulan dihitung sejak saat jatuh tempo SPPT atau SKP sampai dengan tanggal pembayaran dan bagian dari bulan dihitung penuh 1 (satu) bulan.
- (5) Dalam hal terdapat putusan Badan Penyelesaian Sengketa Pajak (BPSP) atas banding Pajak Bumi dan Bangunan yang menyebabkan jumlah pajak yang terutang bertambah maka terhadap selisih kurang bayar pajak yang terutang dimaksud tidak dikenakan denda administrasi sebagaimana dimaksud pada ayat (4).
- (6) Pemberitahuan Piutang PBB, dengan jangka waktu setelah jatuh tempo sejak diterbitkan.
- (7) Jumlah PBB terhutang sampai dengan waktu 24 bulan sebagaimana dimaksud pada ayat 4 diatas belum juga dilunasi, maka terhadap hutang PBB tersebut di kenakan sangsi administrasi tambahan berupa denda sebesar 3% dari pokok hutang PBB terhutang sampai dengan waktu pajak terhutang tersebut belum dilunasi.
| 0.18 | 0.7 | 0.7 | 0.1 | 0.8 | 0.11875 | 12.725051 | 0.4289 |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,763 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 24
|
- (1) Pelaksanaan penagihan PBB katagori buku I dengan jumlah Piutang PBB terhutang sebesar Rp. 1 sampai dengan Rp. 100.000 dan katagori buku II dengan jumlah Piutang PBB terhutang sebesar Rp. 100.001 sampai dengan Rp. 500.000 dilaksanakan oleh KepalaDesa / Lurah di koordinir oleh Camat.
- (2) Pelaksanaan penagihan piutang PBB terhutang katagori buku III dengan jumlah Piutang PBB terhutang sebesar Rp. 500.001 sampai dengan Rp. 2.000.000 dan katagori buku IV dengan jumlah Piutang PBB terhutang sebesar Rp. 2.000.001
sampai dengan Rp. 5.000.000 dan katagori buku V dengan jumlah Piutang PBB terhutang sebesar Rp. 5.000.001 keatas dilaksanakan oleh Dinas Pendapatan Daerah dengan berkoordinasi kepada pihak Kepala Desa / Lurah dan Camat apabila dipandang perlu
- (3) Dalam pelaksanaan penagihan PBB, sebagaimana dimaksud pada ayat (1), Dinas Pendapatan Daerah melakukan monitoring/pengecekan langsung kepada Kades / Lurah atau pengecekan langsung kepada wajib PBB apabila di pandang perlu.
| 0.18 | 0.7 | 0.25 | 0.1 | 0.8 | 0.121429 | 6.923098 | 0.233344 |
[
[
"ayat",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"pelaksanaan",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"kepala desa",
"government_entity"
],
[
"kades",
"government_entity"
],
[
"lurah",
"government_entity"
],
[
"pbb",
"named_entity"
],
[
"jumlah piutang pbb",
"named_entity"
],
[
"terhutang sebesar rp",
"named_entity"
],
[
"dengan rp",
"named_entity"
],
[
"dan katagori buku ii",
"named_entity"
],
[
"jumlah piutang pbb",
"named_entity"
],
[
"terhutang sebesar rp",
"named_entity"
],
[
"dengan rp",
"named_entity"
],
[
"kepaladesa / lurah",
"named_entity"
],
[
"camat",
"named_entity"
],
[
"pbb",
"named_entity"
],
[
"terhutang katagori",
"named_entity"
],
[
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"named_entity"
],
[
"terhutang sebesar",
"named_entity"
],
[
"dengan rp",
"named_entity"
],
[
"iv",
"named_entity"
],
[
"jumlah piutang pbb",
"named_entity"
],
[
"terhutang se",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "wajib",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "dapat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "prosedur",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "pelaksanaan",
"related_count": 0,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,764 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 25
|
- (1) Atas SPPT PBB Perdesaan dan Perkotaan terutang yang kurang bayar, salah tulis, salah hitung, dan kena bunga/denda, Dinas Pendapatan Daerah menerbitkan STPKB dan STPKBT.
- (2) STPKB dan STPKBT dapat diikuti dengan Surat Teguran dan/atau Surat Paksa jika diperlukan, dengan jangka waktu 1 bulan sejak jatuh tempo.
- (3) Wajib pajak berkewajiban melunasi piutang PBB beserta denda administrasi sebelum jatuh tempo pembayaran.
- (4) Pajak yang terutang berdasarkan STP PBB sebagaimana dimaksud pada ayat (3) harus dilunasi dalam jangka waktu paling lama 1 (satu) bulan sejak diterimanya STP PBB oleh Wajib Pajak.
- (5) Ketentuan lebih lanjut mengenai formulir tata cara penerbitan, pengisian dan penyampaian STP, SKPD, SKPDKB, SKPDKBT, SKPDN sebagaimana dimaksud dalam Pasal 20 ayat (2) ditetapkan dalam lampiran IV yang merupakan bagian yang tidak terpisahkan dalam Peraturan Bupati ini.
| 0.18 | 0.7 | 0.7 | 0.2 | 0.8 | 0.082353 | 12.021368 | 0.405182 |
[
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"pasal",
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],
[
"ayat",
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],
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"angka",
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],
[
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],
[
"ketentuan",
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],
[
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],
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],
[
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],
[
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],
[
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],
[
"dapat",
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],
[
"kewajiban",
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],
[
"prosedur",
"legal_concept"
],
[
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],
[
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],
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],
[
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],
[
"rt",
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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[
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[
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],
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],
[
"pbb",
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],
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[
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],
[
"terutang berdasarkan",
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],
[
"stp pbb",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
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"type": "legal_concept"
},
{
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"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ketentuan",
"related_count": 0,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,765 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 26
|
- (1) Piutang PBB yang sulit dibayarkan oleh wajib pajak karena alasan keberatan atas jumlah PBB terhutang atau wajib pajak dalam keadaan sulit ekonomi. Kepada wajib pajak
tersebut di berikan keringanan dalam pembayaran dengan cara mengangsur
- (2) Proses pembayaran dengan cara mengangsur sebagaiman dimaksud pada ayat (1) tetap mengikuti prosedur pembayaran secara angsuran sebagaiman yang telah diatur dan ditetapkan terhadap jenis pajak daerah lainnya.
- (3) Piutang PBB yang tidak dapat atau yang tidak mungkin di tagih lagi baik dibayar secara pelunasan langsung atau dengan cara mengangsur sebagaimana tercantum dalam Surat Pemberitahuan Pajak Terhutang (SPPT), Surat Ketetapan Pajak (SKP) dan Surat Tagihan Pajak (STP), terhadap piutang tersebut dapat di lakukan penghapusan piutang.
- (4) PiutangPBB yang tidak dapat atau tidak mungkin ditagih lagi sebagaimana dimaksud pada ayat (3) disebabkan :
- a. wajibPajak meninggal dunia dengan tidak meninggalkan harta warisan dan tidak mempunyai ahli waris atau ahli waris tidak dapat ditemukan;
- b. wajib Pajak tidak mempunyai harta kekayaan lagi
- c. hak untuk melakukan penagihan sudah daluwarsa;
- d. sebablain diantaranya bencana alam yang mengakibatkan objek pajak tersebut tidak ada lagi.
| 0.18 | 0.7 | 0.35 | 0.1 | 0.8 | 0.053846 | 9.807973 | 0.330579 |
[
[
"ayat",
"legal_concept"
],
[
"bab",
"legal_concept"
],
[
"ketetapan",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"karena",
"named_entity"
],
[
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"named_entity"
],
[
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],
[
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"named_entity"
],
[
"keadaan sulit",
"named_entity"
],
[
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"named_entity"
],
[
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],
[
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"named_entity"
],
[
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],
[
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],
[
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"named_entity"
],
[
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"named_entity"
],
[
"yang",
"named_entity"
],
[
"diatur dan ditetapkan terhadap jenis",
"named_entity"
],
[
"daerah lainnya",
"named_entity"
],
[
"tidak dapat",
"named_entity"
],
[
"atau yan",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "bab",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ketetapan",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "wajib",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "dapat",
"related_count": 1,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,766 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 27
|
- (1) Untuk memastikan piutang PBB yang tidak dapat atau tidak mungkin ditagih lagi sebagaimana dimaksud dalam Pasal 26 ayat (4) huruf a dan huruf b, Dinas Pendapatan Daerah melakukan penelitian setempat dan hasilnya dituangkan dalam Laporan Hasil Penelitian Setempat.
- (2) Untuk memastikan piutang PBB yang tidak dapat atau tidak mungkin ditagih lagi sebagaimana dimaksud dalam Pasal 26 ayat (4) huruf c, Dinas Pendapatan Daerah melakukan penelitian administrasi dan hasilnya dituangkan dalam Laporan Hasil Penelitian Administrasi.
- (3) Untuk memastikan piutang PBB yang tidak dapat atau tidak mungkin ditagih lagi sebagaimana dimaksud dalam Pasal 26 ayat (4) huruf d, Dinas Pendapatan Daerah
melakukan penelitian administrasi atau penelitian setempat yang hasilnya dituangkan dalam Laporan Hasil Penelitian Administrasi atau Laporan Hasil Penelitian Setempat.
Paragraf 2 PENERIMAAN
| 0.18 | 0.7 | 0.35 | 0.1 | 0.8 | 0.112 | 7.566573 | 0.255032 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"huruf",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"paragraf",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"pbb",
"named_entity"
],
[
"tidak dapat",
"named_entity"
],
[
"tidak mungkin",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"dan huruf",
"named_entity"
],
[
"dinas pendapatan",
"named_entity"
],
[
"daerah melakukan",
"named_entity"
],
[
"setempat dan hasilnya",
"named_entity"
],
[
"laporan hasil penelitian setempat",
"named_entity"
],
[
"pbb",
"named_entity"
],
[
"tidak dapat",
"named_entity"
],
[
"tidak mungkin",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"dinas pendapatan",
"named_entity"
],
[
"daerah melakukan",
"named_entity"
],
[
"dan hasilnya",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "huruf",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "paragraf",
"related_count": 0,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,767 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 28
|
- (1) Wajib Pajak membayar sendiri PBB Perdesaan dan Perkotaan terhutang.
- (2) Wajib Pajak melakukan pembayaran PBB Perdesaan dan Perkotaan terhutang dengan menggunakan Surat Pemberitahuan Pajak Terhutang (SPPT) PBB Perkotaan yang telah disampaikan oleh Dinas Pendapatan Daerah.
| 0.18 | 0.7 | 0.15 | 0 | 0.8 | 0.1125 | 6.264037 | 0.21113 |
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
"bumi dan bangunanperdesaan dan perkotaan",
"named_entity"
]
] |
[
{
"concept": "wajib",
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},
{
"concept": "dapat",
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},
{
"concept": "prosedur",
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},
{
"concept": "kota",
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"type": "other"
},
{
"concept": "desa",
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"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,768 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 29
|
- (1) Untuk objek pajak baru pengenaan PBB Perdesaan dan Perkotaan terhutang dihitung selama 5 (lima) tahun.
- (2) Dikecualikan pada objek pajak khusus pengenaan PBB terhutang dihitung sejak berdirinya atau dimiliki, dikuasai, dan/atau dimanfaatkan oleh wajib pajak dan/atau badan.
| 0.18 | 0.7 | 0.1 | 0 | 0.8 | 0.0625 | 6.262745 | 0.211087 |
[
[
"wajib",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"pbb",
"named_entity"
],
[
"perkotaan terhutang dihitung",
"named_entity"
],
[
"lima",
"named_entity"
],
[
"khusus pengenaan",
"named_entity"
],
[
"pbb",
"named_entity"
],
[
"terhutang dihitung",
"named_entity"
],
[
"sejak berdirinya",
"named_entity"
],
[
"atau dimiliki",
"named_entity"
],
[
"dikuasai, dan/atau dimanfaatkan",
"named_entity"
],
[
"dan/atau badan",
"named_entity"
],
[
"operasional prosedur pemungutan",
"named_entity"
],
[
"bumi dan bangunanperdesaan dan perkotaan",
"named_entity"
]
] |
[
{
"concept": "wajib",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "prosedur",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "kota",
"related_count": 2,
"type": "other"
},
{
"concept": "desa",
"related_count": 1,
"type": "other"
},
{
"concept": "pbb",
"related_count": 0,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,769 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 30
|
- (1) SPPT PBB sebagaimana dimaksud dalam Pasal 15 ayat (1) berfungsi sebagai Surat Pemberitahuan Pajak Daerah (SPTPD) untuk PBB Perdesaan dan Perkotaan terhutang.
- (2) Pajak yang terhutang berdasarkan SPPT PBB harus dilunasi selambat-lambatnya 6 (enam) bulan sejak tanggal diterimanya SuratPemberitahuan Pajak Terhutang oleh wajib pajak.
| 0.18 | 0.7 | 0.25 | 0.2 | 0.8 | 0.115789 | 7.320812 | 0.246749 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"harus",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"sppt",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"pajak daerah",
"named_entity"
],
[
"sptpd",
"named_entity"
],
[
"pbb",
"named_entity"
],
[
"perkotaan terhutang",
"named_entity"
],
[
"pajak",
"named_entity"
],
[
"terhutang berdasarkan",
"named_entity"
],
[
"sppt pbb",
"named_entity"
],
[
"suratpemberitahuan pajak terhutang",
"named_entity"
],
[
"operasional prosedur pemungutan",
"named_entity"
],
[
"bumi dan bangunanperdesaan dan perkotaan",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "wajib",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "harus",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "prosedur",
"related_count": 1,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,770 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 31
|
- (1) Tanggal jatuh tempo pembayaranditetapkan 6 (enam) bulan sejak diterimanya SPPT PBB kepada wajib pajak.
- (2) Pajak yang terhutang berdasarkan SPPT PBB sebagaimana dimaksud dalam Pasal 15 ayat (2) dibayar oleh Wajib Pajak atau kuasanya melalui Bank Persepsi yang ditunjuk Bupati
melalui Memorandum Of Understanding (MoU) antara Bupati dengan Pihak Bank Persepsi.
Bagian Keempat PEMBETULAN KESALAHAN TULIS ATAU HITUNG, PENGURANGAN, DAN PENGURANGANDENDA ADMINISTRASI ATAUPEMBATALAN KETETAPAN
Paragraf 1
- (1) Pembetulan meliputi pembetulan atas kesalahan atau kekeliruan yang bersifat manusiawi yang tidak mengandung persengketaan terhadap wajib pajak, meliputi :
- a. kesalahan tulis, antara lain kesalahan penulisan NOP, nama wajib pajak, alamat wajib pajak, alamat objek pajak, luas tanah, luas bangunan, Tahun pajak dan/atau tanggal jatuh tempo pembayaran;
- b. kesalahan hitung, antara lain kesalahan penjumlahan, pengurangan, perkalian, dan/atau pembagian suatu bilangan; dan/atau
- c. kekeliruan penerapan ketentuan tertentu dalam peraturan perundang-undangan PBB, antara lain kekeliruan penerapan tarif, kekeliruan penerapan NJOPTKP, dan kekeliruan penerapan sanksi adminitrasi.
| 0.18 | 0.7 | 0.7 | 0.2 | 0.8 | 0.083333 | 9.020468 | 0.304036 |
[
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"pasal",
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],
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"ayat",
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],
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"bagian",
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],
[
"paragraf",
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],
[
"ketentuan",
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],
[
"aturan",
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],
[
"peraturan",
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],
[
"undang-undang",
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],
[
"ketetapan",
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],
[
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],
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],
[
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],
[
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],
[
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],
[
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],
[
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],
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],
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],
[
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],
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[
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[
"mou",
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],
[
"bupati",
"named_entity"
],
[
"pihak bank persepsi",
"named_entity"
],
[
"keempat",
"named_entity"
],
[
"pengurangan",
"named_entity"
],
[
"dan pengurangandenda",
"named_entity"
],
[
"ketetapan",
"named_entity"
],
[
"parag",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "bagian",
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},
{
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},
{
"concept": "ketentuan",
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"type": "legal_concept"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,771 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 33
|
- (1) Permohonan pembetulan hanya dapat diajukan oleh wajib pajak atau kuasanya secara perseorangan.
- (2) Dikecualikan dari ketentuan sebagaimana dimaksud pada ayat (1), permohonan pembetulan surat ketetapan PBB berupa SPPT dapat diajukan secara kolektif.
| 0.18 | 0.7 | 0.3 | 0.1 | 0.8 | 0.11 | 7.653063 | 0.257948 |
[
[
"ayat",
"legal_concept"
],
[
"ketentuan",
"legal_concept"
],
[
"ketetapan",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"dapat diajukan",
"named_entity"
],
[
"wajib",
"named_entity"
],
[
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[
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{
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{
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{
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,772 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 34
|
- (1) Kepala Dinas Pendapatan Daerah harus memberi keputusan atas permohonan pembetulan dalam jangka waktu paling lama 6 (enam) bulan terhitung sejak tanggal surat permohonan pembetulan.
- (2) Keputusan pembetulan sebagaimana dimaksud pada ayat (1) dapat berupa menerima seluruhnya atau sebagaian, menolak, atau menambah besarnya jumlah PBB yang terhutang.
- (3) Apabila jangka waktu sebagaimana dimaksud pada ayat (1) telah terlampaui dan keputusan belum diterbitkan, pengajuan pembetulan dianggap dikabulkan dan diterbitkan keputusan sesuai dengan pengajuan wajib pajak dalam jangka waktu paling lama 1 (satu) bulan terhitung sejak jangka waktu 6 (enam) bulan sebagaimana dimaksud pada ayat (1).
- (4) Dalam hal keputusan pembetulan menyebabkan perubahan data dalam SPPT atau SKP PBB, Kepala Dinas Pendapatan Daerah menerbitkan SPPT atau SKP PBB baru berdasarkan keputusan pembetulan tanpa merubah saat jatuh tempo pembayaran.
Paragraf 2
PENGURANGAN
| 0.18 | 0.7 | 0.45 | 0.4 | 0.8 | 0.09 | 10.01217 | 0.337462 |
[
[
"ayat",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"bab",
"legal_concept"
],
[
"paragraf",
"legal_concept"
],
[
"keputusan",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"harus",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"kepala dinas",
"named_entity"
],
[
"daerah",
"named_entity"
],
[
"memberi keputusan",
"named_entity"
],
[
"bulan terhitung",
"named_entity"
],
[
"keputusan",
"named_entity"
],
[
"dapat berupa menerima",
"named_entity"
],
[
"jumlah pbb",
"named_entity"
],
[
"yang terhutang",
"named_entity"
],
[
"telah terlampaui dan keputusan belum diterbitkan",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "bab",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "paragraf",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "keputusan",
"related_count": 2,
"type": "legal_concept"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,773 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 35
|
Pengurangan dapat diberikan kepada wajib pajak :
- a. Karena kondisi tertentu objek pajak yang ada hubungannya dengan subjek pajak dan/atau karena sebab-sebab tertentu lainnya.
- b. Dalam hal objek pajak terkena bencana alam atau sebab lain yang luar biasa.
| 0.18 | 0.7 | 0.2 | 0 | 0.8 | 0.070588 | 6.36969 | 0.214691 |
[
[
"bab",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"dapat",
"named_entity"
],
[
"diberikan kepada wajib",
"named_entity"
],
[
"karena",
"named_entity"
],
[
"yang ada hubungannya",
"named_entity"
],
[
"dan",
"named_entity"
],
[
"lainnya",
"named_entity"
],
[
"lain yang",
"named_entity"
],
[
"biasa",
"named_entity"
],
[
"operasional prosedur pemungutan",
"named_entity"
],
[
"bumi dan bangunanperdesaan dan perkotaan",
"named_entity"
]
] |
[
{
"concept": "bab",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "wajib",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "dapat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "prosedur",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "kota",
"related_count": 1,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,774 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 36
|
- (1) Karena kondisi tertentu objek pajak yang ada hubungannya dengan subjek pajak dan/atau karena sebab-sebab tertentu lainnya sebagaimana dimaksud dalam Pasal 35 huruf a untuk :
- a. Wajib pajak orang pribadi meliputi :
1. Objek pajak yang wajib pajak-nya orang pribadi veteran pejuang kemerdekaan, veteran pembela
kemerdekaan, penerima tanda jasa bintang gerilya, atau janda/dudanya;
2. Objekpajak berupalahan pertanian/perkebunan/perikanan/ peternakan yang hasilnya sangat terbatas yang wajib pajak-nya orang pribadi yang berpenghasilan rendah;
3. Objek pajak yang wajib pajak-nya orang pribadi yang penghasilannya semata-mata berasal dari pensiunan, sehingga kewajiban PBB-nya sulit dipenuhi;
4. Objek pajak yang wajib pajak-nya orang pribadi yang berpenghasilan rendah, sehingga kewajiban PBB-nya sulit dipenuhi; dan/atau
5. Objek pajak yang wajib pajak-nya orang pribadi yang berpenghasilan rendah yang Nilai Jual Objek Pajak per meter perseginya meningkat akibat perubahan lingkungan dan dampak positif pembangunan.
- b. Wajib Pajak badan meliputi :
6. Objek pajak yang Wajib Pajak-nya adalah Wajib Pajak badan yang mengalami kerugian dan kesulitan likuiditas pada Tahun Pajak sebelumnya sehingga tidak dapat memenuhi kewajiban rutin.
- (2) Bencana alam sebagaimana dimaksud dalamPasal 35 huruf b adalah bencana yang diakibatkan oleh peristiwa atau serangkaian peristiwa yang disebabkan oleh alam antara lain gempa bumi, tsunami, gunung meletus, banjir, kekeringan, angin topan, dan tanah longsor.
- (3) Sebab lain yang luar biasa sebagaimana dimaksud dalam Pasal 35 huruf b meliputi kebakaran, wabah penyakittanaman, dan/ atau wabah hama tanaman.
| 0.18 | 0.7 | 0.4 | 0.1 | 0.8 | 0.075 | 8.576043 | 0.289057 |
[
[
"pasal",
"legal_concept"
],
[
"huruf",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"bab",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"kewajiban",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"karena",
"named_entity"
],
[
"yang ada hubungannya",
"named_entity"
],
[
"dan",
"named_entity"
],
[
"lainnya sebagaimana",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"wajib",
"named_entity"
],
[
"objek",
"named_entity"
],
[
"yang wajib",
"named_entity"
],
[
"veteran pejuang kemerdekaan",
"named_entity"
],
[
"jasa bintang gerilya",
"named_entity"
],
[
"atau janda",
"named_entity"
],
[
"yang hasilnya",
"named_entity"
],
[
"terbatas yang",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "huruf",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "bab",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "wajib",
"related_count": 2,
"type": "legal_concept"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,775 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 37
|
- (1) Pengurangan sebagaimana dimaksud dalam Pasal 35 diberikan kepada Wajib Pajak atas PBB yang terutang yang tercantum dalam SPPT dan/atau SKP PBB.
- (2) PBB yang terutang yang tercantum dalam SKP PBB sebagaimana dimaksud pada ayat (1) adalah pokok pajak ditambah dengan denda administrasi.
- (3) SKP PBB sebagaimana dimaksud pada ayat (2) yang telah diberikan Pengurangan tidak dapat dimintakan pengurangan denda administrasi.
| 0.18 | 0.7 | 0.3 | 0.1 | 0.8 | 0.07619 | 6.674086 | 0.224951 |
[
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
"operasional prosedur pemungutan",
"named_entity"
],
[
"bumi dan bangunanperdesaa",
"named_entity"
]
] |
[
{
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{
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{
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{
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"type": "legal_concept"
}
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,776 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 38
|
- (1) Pengurangan sebagaimana dimaksud dalam Pasal 35 dapat diberikan :
- a. Sebesar 75% (tujuh puluh lima persen) dari PBB yang terutang dalam hal kondisi tertentu sebagaimana dimaksud dalam Pasal 36ayat (1) huruf a angka 1);
- b. Sebesar paling tinggi 75% (tujuh puluh lima persen) dari PBB yang terutang dalam hal kondisi tertentu sebagaimana dimaksud dalam Pasal 36 ayat (1) huruf a angka 2), angka 3), angka 4), dan/atau angka 5), atau Pasal 38ayat (1) huruf b; atau
- c. Sebesar paling tinggi 100% (seratus persen) dari PBB yang terutang dalam hal objek pajak terkena bencana alam atau sebab lain yang luar biasa sebagaimana dimaksud dalam Pasal 36ayat (2) atau ayat (3).
| 0.18 | 0.7 | 0.35 | 0.1 | 0.8 | 0.090909 | 6.790589 | 0.228878 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"huruf",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"bab",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"pasal",
"named_entity"
],
[
"dapat diberikan",
"named_entity"
],
[
"lima persen",
"named_entity"
],
[
"pbb",
"named_entity"
],
[
"hal kondisi",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"lima persen",
"named_entity"
],
[
"pbb",
"named_entity"
],
[
"hal kondisi",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"dan",
"named_entity"
],
[
"pasal",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "huruf",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "bab",
"related_count": 0,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,777 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 39
|
- (1) Pengurangan sebagaimana dimaksud dalam Pasal 38 dapat diberikan berdasarkan permohonan Wajib Pajak.
- (2) Permohonan Pengurangan Wajib Pajak sebagaimana dimaksud pada ayat (1) dapat diajukan secara :
- a. perseorangan, untuk PBB yang terutang yang tercantum dalam SKP PBB; atau
- b. perseorangan atau kolektif, untuk PBB yang terutang yang tercantum dalam SPPT.
| 0.18 | 0.7 | 0.25 | 0.2 | 0.8 | 0.105263 | 7.349082 | 0.247702 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"pasal",
"named_entity"
],
[
"dapat diberikan berdasarkan",
"named_entity"
],
[
"wajib pajak",
"named_entity"
],
[
"wajib pajak",
"named_entity"
],
[
"dapat diajukan",
"named_entity"
],
[
"terutang yang",
"named_entity"
],
[
"skp pbb",
"named_entity"
],
[
"atau kolektif",
"named_entity"
],
[
"terutang yang",
"named_entity"
],
[
"sppt",
"named_entity"
],
[
"operasional prosedur pemungutan",
"named_entity"
],
[
"bumi dan bangunanperdesaan dan perkotaan",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "wajib",
"related_count": 2,
"type": "legal_concept"
},
{
"concept": "dapat",
"related_count": 2,
"type": "legal_concept"
},
{
"concept": "prosedur",
"related_count": 1,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,778 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 40
|
- (1) Keputusan pengurangan dapat berupa mengabulkan seluruhnya atau sebagian, atau menolak permohonan Wajib Pajak.
- (2) Keputusan sebagaimana dimaksud pada ayat (1) ditetapkan berdasarkan hasil penelitian.
- (3) Wajib Pajak yang telah diberikan suatu keputusan sebagaimana dimaksud pada ayat (1) tidak dapat lagi mengajukan permohonan Pengurangan untuk SPPT atau SKP PBB yang sama.
| 0.18 | 0.7 | 0.3 | 0.2 | 0.8 | 0.138462 | 7.16963 | 0.241653 |
[
[
"ayat",
"legal_concept"
],
[
"bagian",
"legal_concept"
],
[
"keputusan",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"keputusan",
"named_entity"
],
[
"dapat berupa",
"named_entity"
],
[
"mengabulkan",
"named_entity"
],
[
"atau sebagian",
"named_entity"
],
[
"wajib pajak",
"named_entity"
],
[
"keputusan",
"named_entity"
],
[
"pada ayat",
"named_entity"
],
[
"ditetapkan",
"named_entity"
],
[
"hasil penelitian",
"named_entity"
],
[
"wajib",
"named_entity"
],
[
"diberikan",
"named_entity"
],
[
"keputusan sebagaimana",
"named_entity"
],
[
"pada ayat",
"named_entity"
],
[
"dapat lagi mengajukan",
"named_entity"
],
[
"sppt",
"named_entity"
],
[
"skp",
"named_entity"
],
[
"operasional prosedur pemungutan",
"named_entity"
],
[
"bumi dan bangunanperdesaan dan perkotaan",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 2,
"type": "legal_concept"
},
{
"concept": "bagian",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "keputusan",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "wajib",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "dapat",
"related_count": 2,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,779 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 41
|
- (1) Bupati melalui Kepala Dinas Pendapatan Daerah dalam jangka waktu paling lama 3 (tiga) bulan terhitung sejak tanggal diterimanya permohonan Pengurangan, harus memberi suatu keputusan atas permohonan Pengurangan, kecuali dalam hal permohonan Pengurangan secara kolektif keputusan diberikan segera setelah SPPT diterbitkan.
- (2) Apabila jangka waktu sebagaimana dimaksud pada ayat (1) telah terlampaui dan keputusan belum diterbitkan, permohonan Pengurangan dianggap dikabulkan, dan diterbitkan keputusan sesuai dengan permohonan Wajib Pajak dalam jangka waktu paling lama 1 (satu) bulan terhitung sejak jangka waktu dimaksud berakhir.
- (3) Dalam hal besarnya persentase Pengurangan yang diajukan permohonan Pengurangan melebihi ketentuan sebagaimana diatur dalam Pasal 38, besarnya Pengurangan ditetapkan sebesar persentase paling tinggi sesuai ketentuan sebagaimana dimaksud dalam Pasal 38.
Paragraf 3
KEBERATAN DAN PENGHAPUSAN
| 0.18 | 0.7 | 0.5 | 0.3 | 0.8 | 0.069231 | 10.399943 | 0.350531 |
[
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[
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],
[
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]
] |
[
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,780 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 42
|
- (1) Bupati melalui Kepala Dinas Pendapatan Daerah atas permohonan Wajib Pajak dapat :
- a. mengurangkan atau menghapuskan sanksi administrasi PBB dan berupa bunga, denda, dan kenaikan yang dikenakan karena kekhilafan Wajib Pajak atau bukan karena kesalahan Wajib Pajak; dan/ atau
- b. mengurangkan atau membatalkan SPPT, SKP PBB, STP PBB, SKPKB, SKPKBT, SKPLB, SKPN,atau STB, yang tidak benar.
- c. Menghapuskan atau membatalkan NOP atau Subjek pajak atau Objek yang ganda.
- (2) Pengurangan atau penghapusan sebagaimana dimaksud pada ayat (1) dapat dilakukan dalam hal terdapat ketidakbenaran atas :
- a. luas objek pajak bumi dan/atau bangunan;
- b. Nilai Jual Objek Pajak bumi dan/atau bangunan; dan/atau
- c. penafsiran peraturan perundang-undangan PBB, pada SPPT, SKP PBB, atau STP PBB.
- (1) Pengajuan keberatan/penghapusan atau pengurangan secara perorangan memenuhi persyaratan:
- a. satu surat keberatan untuk 1 (satu) SPPT atau SKPD;
- b. diajukan secara tertulis dalam bahasa Indonesia;
- c. diajukan kepada Bupati melalui Kepala Dinas Pendapatan Daerah;
- d. dilampirkan asli SPPT atau SKPD yang diajukan keberatan;
- e. dikemukakan jumlah pajak yang terhutang menurut perhitungan wajib pajak disertai dengan alasan yang mendukung pengajuan keberatannya;
- f. diajukan dalam jangka waktu 3 (tiga) bulan sejak tanggal diterimanya SPPT atau SKPD, kecuali apabila wajib pajak atau kuasanya dapat menunujukan bawah jangka waktu itu tidak dapat dipenuhi karena keadaan diluar kekuasaanya;
- g. Surat keberatan ditandatangai oleh wajib pajak.
- (2) Pengajuan keberatan secara kolektif harus memenuhi persyaratan :
- a. satu pengajuan untuk beberapa SPPT tahun pajak yang sama;
- b. diajukan secara tertulis dalam bahasa Indonesia;
- c. diajukan kepada Bupati melalui Kepala Dinas Pendapatan Daerah;
- d. diajukan melalui Kepala Desa/Lurah setempat
- e. dilampiri SPPT yang diajukan keberatan
- f. mengemukakan jumlah pajak terhutang menurut penghitungan wajib pajak disertai dengan alasan waktu 3 a(tiga) bulan sejak tanggal diterimanya;
- g. diajukandalam jangka waktu 3 (tiga) bulan sejak tanggal diterimanya SPPT, kecuali apabila wajib pajak melalui Kepala Desa/Lurah setempat dapat mengajukan bahwa jangka waktu itu tidak dapat dipenuhi karena keadaan diluar kekuasaannya.
- (3) Tanggal penerimaan pengajuan surat keberatan yang dijadikan dasar untuk memproses surat keberatan adalah :
- a. tanggal terima surat keberatan dalam hal disampaikan secara kangsung oleh wajib pajak atau kuasanya kepada petugas Dinas Pendapatan Daerah atau petugas lainnya yang ditujuk;
- b. tanggal tanda pengiriman surat keberatan dalam hal disampaikan melalui pos dengan bukti pengiriman surat;
- (4) Untuk memperkuat alasan pengajuan keberatan sebagaimana pada ayat (1) huruf e dan ayat (2) huruf f pengajuan kebertan disertai dengan :
- a. foto copi indentitas wajib pajak
- b. foto copi kepemilikan tanah (SKT/Sertifikat tanah)
- c. foto copi surat izin mendirikan bangunan (IMB)
- (5) Surat pengajuan keberatan SPPT atau SKPD yang dimaksud dalam Pasal 45 ayat (1) huruf a, pada lampiran V yang merupakan bagian yang tidak terpisahkan dalam Peraturan Bupati ini
| 0.18 | 0.7 | 0.8 | 0.2 | 0.8 | 0.073171 | 12.999867 | 0.438162 |
[
[
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],
[
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],
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[
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],
[
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],
[
"rt",
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],
[
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],
[
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],
[
"daerah",
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],
[
"wajib",
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],
[
"pbb",
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],
[
"dan berupa bunga",
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],
[
"dan kenaikan yang",
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],
[
"karena",
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],
[
"wajib pajak",
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],
[
"karena kesalahan",
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],
[
"wajib pajak",
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],
[
"atau membatalkan",
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],
[
"sppt",
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],
[
"skp pbb",
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],
[
"skpkbt",
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],
[
"skplb",
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],
[
"stb",
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],
[
"yang tidak benar",
"named_entity"
],
[
"objek",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "huruf",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "bagian",
"related_count": 0,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,781 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 44
|
- (1) Pengajuan keberatan yang tidak memenuhi persyaratan sebagaimana dimaksud dalam Pasal 43 ayat (1) atau (2) dianggap bukan sebagai keberatan sehingga tidak dapat dipertimbangkan
- (2) Dalam hal pengajuan kebertan tidak dapat dipertimbangkan sebgaimana dimaksud dalam ayat (1) dalam jangka waktu paling lama 1 (satu) bulan sejak
3. tanggal penerimaan surat keberatan harus memberitahukan secara tertulis disertai alasan yang mendasar.
- (3) Dalam hal pengajuan keberatan tidak dapat dipertimbangkan sebagaimana dimaksud pada ayat (1) wajib pajak masih dapat mengajukan keberatan kembali sepanjang memenuhi jangka waktu sebagaimana dimaksud dalam Pasal 43 ayat (1) huruf f dan ayat (2) huruf g.
| 0.18 | 0.7 | 0.45 | 0.1 | 0.8 | 0.072 | 10.341031 | 0.348546 |
[
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"pasal",
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],
[
"ayat",
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],
[
"huruf",
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],
[
"angka",
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],
[
"wajib",
"legal_concept"
],
[
"harus",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"persyaratan",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
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],
[
"rt",
"government_entity"
],
[
"yang tidak memenuhi",
"named_entity"
],
[
"pasal",
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],
[
"dianggap",
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],
[
"keberatan",
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],
[
"tidak dapat",
"named_entity"
],
[
"kebertan tidak",
"named_entity"
],
[
"dapat",
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],
[
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],
[
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],
[
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],
[
"disertai",
"named_entity"
],
[
"yang mendasar",
"named_entity"
],
[
"keberatan",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
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"related_count": 0,
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},
{
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},
{
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"related_count": 0,
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},
{
"concept": "wajib",
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"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,782 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 45
|
- (1) Bupati melalui Kepala Dinas Pendapatan Daerah dalam jangka waktu paling lama 6 (enam) bulan sejak tanggal perrnohonan diterima, harus memberi suatu keputusan atas permohonan Wajib Pajak sebagaimana dimaksud dalam Pasal 43.
- (2) Apabila jangka waktu sebagaimana dimaksud pada ayat (1) telah terlampaui dan Kepala Dinas Pendapatan Daerah tidak memberi suatu keputusan, permohonan yang diajukan dianggap dikabulkan dan Kepala Dinas Pendapatan Daerah harus menerbitkan keputusan sesuai dengan permohonan Wajib Pajak dalam jangka waktu paling lama 1 (satu) bulan terhitung sejak jangka waktu dimaksud berakhir.
- (3) Keputusan pengurangan atau penghapusan sanksi adminitrasi atau pembatalan ketetapan dapat berupa mengabulkan seluruhnya atau sebagian, atau menolak permohonan Wajib Pajak.
- (4) Keputusan yang dimaksud dalamPasal 46 ayat (3) ditetapkan berdasarkan hasil penelitian kantor dan apabila diperlukan dapat dilanjutkan dengan penelitian lapangan.
- (5) Penelitian sebagaimana yang dimaksud dalamPasal (4) diatas dilakukan berdasarkan surat tugas dan hasilnya dituangkan dalam laporan hasil penelitian.
- (6) Dalam hal dilakukan penelitian dilapangan, Kepala Dinas Pendapatan daerah terlebih dahulu memberitahukan secara tertulis waktu pelaksanaan penelitian kepada wajib pajak.
| 0.18 | 0.7 | 0.6 | 0.3 | 0.8 | 0.075 | 11.245067 | 0.379016 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"bagian",
"legal_concept"
],
[
"ketetapan",
"legal_concept"
],
[
"keputusan",
"legal_concept"
],
[
"sanksi",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"harus",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"pelaksanaan",
"legal_concept"
],
[
"bupati",
"government_entity"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"bupati",
"named_entity"
],
[
"kepala dinas",
"named_entity"
],
[
"daerah",
"named_entity"
],
[
"perrnohonan diterima",
"named_entity"
],
[
"keputusan",
"named_entity"
],
[
"wajib",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"telah terlampaui dan",
"named_entity"
],
[
"kepala dinas",
"named_entity"
],
[
"daerah tidak memberi",
"named_entity"
],
[
"keputusan",
"named_entity"
],
[
"permohonan yang",
"named_entity"
],
[
"dianggap dikabulkan",
"named_entity"
],
[
"dan kepala dinas",
"named_entity"
],
[
"daerah",
"named_entity"
],
[
"keputusan sesuai dengan",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "bagian",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ketetapan",
"related_count": 0,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,783 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 46
|
Mekanisme Keberatan dan Banding terhadap penetapan Pajak Bisa di lakukan oleh wajib pajak sebagaimana telah diatur dalam Peraturan Daerah Nomor 1 Tahun 2012.
- (1) Atas kelebihan pembayaran Pajak, wajib Pajak dapat mengajukan permohonan kepada Bupati.
- (2) Pengembalian sebagaimana dimaksud pada ayat (1) dapat dilakukan dalam hal :
- a. Pajak yang dibayar lebih besar dari pajak terutang karena:
1. Permohonan Pengurangan di kabulkan,
2. Permohonan Keberatan di kabulkan,
3. Permohonan Banding dikabulkan,
4. Perubahan aturan.
- b. Pajak yang dibayar seharusnya tidak terutang, misalnya pembayaran PBB atas rumah Ibadah.
- (3) Permohonan pengembalian kelebihan bayarharus diajukan secara tertulis dalam bahasa Indonesia dengan dilampiri : a. foto Copy SPPT/SKP,
- b. foto copy SK Pengurangan Keberatan Banding.
- c. foto copy STTS (bukti bayar)
- (4) Bupati dalam jangka waktu paling lama 12 (dua belas) bulan, sejak diterima permohonan pengembalian kelebihan pembayaran pajak sebagaimana dimaksud pada ayat (1) harus memberikan keputusan
- (5) Apabilka dalam jangka waktu sebagaimana dimaksud ayat (4) telah dilampaui dan Bupati tidak memberikan keputusan, permohonan pengembalian pembayaran dianggap dikabulkan dan SKPDLB harus diterbitkan dalam jangka waktu paling lama 1 (satu) bulan.
- (6) Apabila Wajib Pajak mempunyai utang lainnya, kelebihan pembayaran pajak sebagaimana dimaksud ayat (1) langsung
15. diperhitungkan untuk melunasi terlebih dahulu hutang pajak tersebut.
- (7) Pengembalian kelebihan pembayaran pajak sebagaimana dimaksud pada ayat (1) dilakukan dalam jangka waktu paling lama 2 (dua) bulan sejak diterbitkannya SKPDLB.
- (8) jika pengembalian kelebihan pembayaran pajak dilakukan seteleh lewat 2(dua) bulan, Bupati memberikan imbalanbunga 2 (dua persen) sebulan atas keterlambatan pembayaran kelebihan pembayaran pajak.
Bagian Keenam
KADALUARSA PENAGIHAN
| 0.18 | 0.7 | 0.5 | 0.1 | 0.8 | 0.1125 | 14.138698 | 0.476547 |
[
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"ayat",
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],
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],
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"bagian",
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],
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],
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],
[
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],
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],
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],
[
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],
[
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],
[
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],
[
"kota",
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],
[
"desa",
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],
[
"rt",
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],
[
"keberatan",
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],
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],
[
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"named_entity"
],
[
"wajib",
"named_entity"
],
[
"peraturan daerah nomor 1",
"named_entity"
],
[
"atas",
"named_entity"
],
[
"pajak",
"named_entity"
],
[
"pajak",
"named_entity"
],
[
"dapat mengajukan permohonan kepada bupati",
"named_entity"
],
[
"dapat",
"named_entity"
],
[
"dibayar",
"named_entity"
],
[
"lebih",
"named_entity"
],
[
"dari",
"named_entity"
],
[
"terutang karena:\n",
"named_entity"
],
[
"permohonan pengurangan di kabulkan",
"named_entity"
],
[
"permohonan",
"named_entity"
],
[
"keberatan",
"named_entity"
],
[
"permohonan banding",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
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},
{
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"related_count": 2,
"type": "legal_concept"
},
{
"concept": "peraturan",
"related_count": 1,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,784 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 48
|
- (1) Hak untuk melakukan penagihan pajak menjadi kadaluarwarsa setelah melampaui waktu 5 (lima) tahun terhitung sejak saat terutangnya pajak, kecuali apabila wajib pajak melakukan tindak pidana di bidang perpajakan daerah.
- (2) Kadaluarwarsa Penagihan Pajak sebagaimana dimaksud pada ayat (1) tertangguh apabila :
- a. diterbitkan Surat Teguran dan/atau Surat Paksa; atauAda pengakuan utang pajak dari Wajib Pajak, baik langsung maupun tidak langsung.
- b. dalam hal diterbitkan Surat Teguran dan Surat Paksa sebagaimana dimaksud pada ayat (2) huruf a, kedaluwarsa penagihan dihitung sejak tanggal penyampaian Surat Paksa tersebut.
- c. pengakuan utang pajak secara langsung sebagaimana dimaksud pada ayat (2) huruf b adalah Wajib Pajak dengan kesadarannya menyatakan masih mempunyai utang Pajak dan belum melunasinya kepada Pemerintah Daerah.
- d. pengakuan utang secara tidak langsung sebagaimana dimaksud pada ayat (2) huruf b dapat diketahui dari pengajuan permohonan angsuran atau penundaan pembayaran dan permohonan keberatan oleh Wajib Pajak.
| 0.18 | 0.7 | 0.3 | 0.1 | 0.8 | 0.056 | 14.023299 | 0.472657 |
[
[
"ayat",
"legal_concept"
],
[
"huruf",
"legal_concept"
],
[
"pidana",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"rw",
"government_entity"
],
[
"kadaluarwarsa setelah melampaui",
"named_entity"
],
[
"lima",
"named_entity"
],
[
"tahun terhitung",
"named_entity"
],
[
"sejak saat terutangnya",
"named_entity"
],
[
"kecuali apabila",
"named_entity"
],
[
"wajib",
"named_entity"
],
[
"melakukan tindak pidana di bidang",
"named_entity"
],
[
"kadaluarwarsa penagihan pajak",
"named_entity"
],
[
"surat teguran",
"named_entity"
],
[
"surat paksa",
"named_entity"
],
[
"utang pajak",
"named_entity"
],
[
"wajib pajak",
"named_entity"
],
[
"langsung maupun tidak langsung",
"named_entity"
],
[
"hal diterbitkan",
"named_entity"
],
[
"surat teguran",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "huruf",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "pidana",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "wajib",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "dapat",
"related_count": 0,
"type": "legal_concept"
}
] |
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,785 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 49
|
- (1) Piutang Pajak yang tidak mungkin ditagih lagi karena hak untuk melakukan penagihan sudah kedaluwarsa dapat dihapuskan.
- (2) Kepala Daerah menetapkan Keputusan Penghapusan Piutang Pajak Daerah yang sudah kadaluwarsa sebagaimana dimaksud pada ayat (1).
Bagian Ketujuh PELAPORAN Pasal 50
- (1) Pelaporan PBB Perdesaan dan Perkotaan dilaksanakan oleh Dinas Pendapatan Daerah.
- (2) Pelaporan PBB Perdesaan Perkotan bertujuan untuk memberikan informasi tentang realisasi penerimaan PBBPerdesaan dan Perkotaan sebagai bagian dari Pendapatan Asli Daerah (PAD).
| 0.18 | 0.7 | 0.3 | 0.1 | 0.8 | 0.104 | 10.0465 | 0.338619 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"bagian",
"legal_concept"
],
[
"keputusan",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"piutang",
"named_entity"
],
[
"tidak mungkin ditagih",
"named_entity"
],
[
"kedaluwarsa dapat dihapuskan",
"named_entity"
],
[
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] |
[
{
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},
{
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{
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,786 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 51
|
- (1) Dinas Pendapatan Daerah menyiapkan Laporan PBB Perdesaan dan Perkotaan berdasarkan dokumen-dokumen dari Bank Persepsi dan dokumen-dokumen yang ada pada di Dinas Pendapatan Daerah.
- (2) Dinas Pendapatan Daerah menerima laporan penerimaan PBB Perdesaan dan Perkotaan dari Bank Persepsi paling lambat pada tanggal 10 (sepuluh) bulan berikutnya.
- (3) Prosedur Pelaporan sebagaimana dimaksud dalam Pasal 50 ayat (2) ditetapkan dalam lampiran VI yang merupakan bagian yang tidak terpisahkan dalam Peraturan Bupati ini.
Bagian Kedelapan DENDA DAN SANKSI ADMINISTRASI
Paragraf 1 DENDA ADMINISTRASI
| 0.18 | 0.7 | 0.55 | 0.2 | 0.8 | 0.171429 | 9.014221 | 0.303826 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"bagian",
"legal_concept"
],
[
"paragraf",
"legal_concept"
],
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"sanksi",
"legal_concept"
],
[
"denda",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"bupati",
"government_entity"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"dinas pendapatan",
"named_entity"
],
[
"daerah",
"named_entity"
],
[
"laporan pbb perdesaan",
"named_entity"
],
[
"perkotaan",
"named_entity"
],
[
"bank persepsi",
"named_entity"
],
[
"yang ada pada",
"named_entity"
],
[
"dinas pendapatan daerah",
"named_entity"
],
[
"dinas pendapatan",
"named_entity"
],
[
"daerah menerima",
"named_entity"
],
[
"pbb",
"named_entity"
],
[
"perkotaan dari bank persepsi",
"named_entity"
],
[
"prosedur pelaporan",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"vi yang",
"named_entity"
],
[
"bagian yang tidak",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "bagian",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "paragraf",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "aturan",
"related_count": 1,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,787 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 52
|
- (1) Wajib Pajak tidak menyampaikan kembali SPOP pada waktunya dan setelah ditegur secara tertulis tidak mengindahkan surat teguran, maka akan diterbitkan Surat
2. Ketetapan Pajak (SKP) dengan sanksi berupa denda administrasi sebesar 25% dari PBB yang terutang.
- (2) Apabila pengisian SPOP setelah diteliti atau diperiksa ternyata tidak benar (lebih kecil), maka akan diterbitkan SKP dengan sanksi berupa denda administrasi sebesar 25% dari selisih besarnya PBB yang terutang.
- (3) Bagi Wajib Pajak yang menunggak PBB selama 2 (dua) tahun berturut-turut dan setelah diberikan peringatan atau teguran tidak juga mengindahkannya, maka pada tanah dan atau tanah bangunannya akan diberi tanda berupa spanduk yang bertuliskan bahwa tanah dan atau bangunan tersebut belum lunas PBB
- (4) Hasil penerimaan Pajak Bumi dan Bangunan sesuai ketetapan yang tercantum dalam SPPT-PBB termasuk denda, harus segera disetor ke Bank yang ditunjuk waktu 1 x 24 jam.
Paragraf 2
SANKSI
| 0.18 | 0.7 | 0.35 | 0 | 0.8 | 0.037037 | 8.458711 | 0.285102 |
[
[
"paragraf",
"legal_concept"
],
[
"ketetapan",
"legal_concept"
],
[
"sanksi",
"legal_concept"
],
[
"denda",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"harus",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"wajib pajak",
"named_entity"
],
[
"spop",
"named_entity"
],
[
"waktunya",
"named_entity"
],
[
"dan setelah ditegur",
"named_entity"
],
[
"tertulis tidak mengindahkan",
"named_entity"
],
[
"surat teguran",
"named_entity"
],
[
"akan",
"named_entity"
],
[
"ketetapan pajak",
"named_entity"
],
[
"skp",
"named_entity"
],
[
"yang terutang",
"named_entity"
],
[
"setelah diteliti",
"named_entity"
],
[
"lebih",
"named_entity"
],
[
"akan",
"named_entity"
],
[
"skp",
"named_entity"
],
[
"pbb",
"named_entity"
],
[
"yang terutang",
"named_entity"
],
[
"bagi wajib paja",
"named_entity"
]
] |
[
{
"concept": "paragraf",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ketetapan",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "sanksi",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "denda",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "wajib",
"related_count": 2,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,788 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 53
|
- (1) Wajib Pajak karena kealpaannya tidak mengembalikan SPOP atau mengembalikan SPOP tetapi isinya tidak benar atau tidak lengkap dan/ atau melampirkan keterangan yang tidak benar sehingga menimbulkan kerugian bagi negara, dipidana dengan pidana kurungan paling lama 6 (enam) bulan atau denda paling banyak 2 (dua) kali lipat pajak yang terutang.
- (2) Barang siapa karena dengan sengaja tidak mengembalikan atau menyampaikan SPOP, menyampaikan SPOP tetapi isinya tidak benar atau tidak lengkap dan/atau melampirkan keterangan yang tidak benar, memperlihatkan surat palsu atau dipalsukan atau dokumen yang palsu atau dipalsukan seolah-olah benar, tidak memperlihatkan data atau tidak meminjamkan surat atau dokumen lainnya, tidak menunjukkan data atau tidak menyampaikan keterangan yang diperlukan, sehingga menimbulkan kerugian pada negara, dipidana dengan pidana penjara
paling lama 2 (dua) tahun atau denda paling banyak 5 (lima) kali pajak yang terutang.
- (3) Sebagaimana dimaksudpada ayat (2) ditambah 2 (dua) kali apabila seseorang melakukan lagi tindak pidana di bidang perpajakan sebelum lewat satu tahun, terhitung sejak selesainya menjalani sebagian atau seluruh pidana penjara yang dijatuhkan atau sejak dibayarnya denda.
| 0.18 | 0.7 | 0.3 | 0.1 | 0.8 | 0.054545 | 9.944685 | 0.335187 |
[
[
"ayat",
"legal_concept"
],
[
"bagian",
"legal_concept"
],
[
"pidana",
"legal_concept"
],
[
"denda",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"wajib pajak",
"named_entity"
],
[
"karena kealpaannya tidak mengembalikan",
"named_entity"
],
[
"spop",
"named_entity"
],
[
"tetapi isinya tidak benar",
"named_entity"
],
[
"melampirkan",
"named_entity"
],
[
"keterangan yang tidak",
"named_entity"
],
[
"menimbulkan kerugian bagi",
"named_entity"
],
[
"dipidana dengan pidana",
"named_entity"
],
[
"kali lipat",
"named_entity"
],
[
"yang terutang.\n-",
"named_entity"
],
[
"barang",
"named_entity"
],
[
"tidak mengembalikan",
"named_entity"
],
[
"spop",
"named_entity"
],
[
"isinya tidak benar",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "bagian",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "pidana",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "denda",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "wajib",
"related_count": 1,
"type": "legal_concept"
}
] |
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-0.05854720249772072,
-0.0030242654029279947,
-0.0053792353719472885,
0.022529684007167816,
0.016025802120566368,
0.03963499516248703
] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,789 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB III - PROSEDUR PEMUNGUTAN PBB PERDESAAN DAN PERKOTAAN
|
Pasal 54
|
Bagi Wajib Pajak yang menunggak PBB selama 5 (lima) tahun berturut-turut dan setelah diberikan peringatan atau teguran tidak juga mengindahkannya, maka tanah dan atau tanah bangunannya akan di sita oleh penggadilan demi Negara.
| 0.18 | 0.7 | 0.1 | 0 | 0.8 | 0.058824 | 6.256689 | 0.210883 |
[
[
"wajib",
"legal_concept"
],
[
"prosedur",
"legal_concept"
],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"bagi wajib",
"named_entity"
],
[
"pbb",
"named_entity"
],
[
"lima",
"named_entity"
],
[
"tahun berturut",
"named_entity"
],
[
"dan setelah diberikan",
"named_entity"
],
[
"juga mengindahkannya",
"named_entity"
],
[
"tanah dan",
"named_entity"
],
[
"tanah bangunannya",
"named_entity"
],
[
"akan",
"named_entity"
],
[
"negara",
"named_entity"
],
[
"operasional prosedur pemungutan",
"named_entity"
],
[
"bumi dan bangunanperdesaan dan perkotaan",
"named_entity"
]
] |
[
{
"concept": "wajib",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "prosedur",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "kota",
"related_count": 1,
"type": "other"
},
{
"concept": "desa",
"related_count": 1,
"type": "other"
},
{
"concept": "rt",
"related_count": 1,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,790 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB VI - INSENTIF PEMUNGUTAN
|
Pasal 55
|
- (1) Instansi yang melaksanakan pemungutan Pajak Bumi dan Bangunan dapat diberi insentif atas dasar pencapaian kinerja tertentu.
- (2) Pemberian insentif sebagaiman dimaksud pada ayat (1) ditetapkan melalui Anggaran Pendapatan dan Belanja Daerah.
- (3) Ketentuan lebih lanjut mengenai tata cara pemberian dan pemanfaatan insentif sebagaimana dimaksud pada ayat (1) diatur dengan Peraturan Kepala Daerah dengan berpedoman pada peraturan perundang - undangan yang berlaku
| 0.18 | 0.7 | 0.45 | 0.1 | 0.8 | 0.133333 | 11.500235 | 0.387617 |
[
[
"ayat",
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],
[
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],
[
"aturan",
"legal_concept"
],
[
"peraturan",
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],
[
"pedoman",
"legal_concept"
],
[
"dapat",
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],
[
"prosedur",
"legal_concept"
],
[
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],
[
"instansi",
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],
[
"kota",
"government_entity"
],
[
"desa",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"pajak bumi dan bangunan",
"named_entity"
],
[
"dapat diberi insentif",
"named_entity"
],
[
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],
[
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],
[
"ketentuan",
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],
[
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],
[
"tata",
"named_entity"
],
[
"dan pemanfaatan",
"named_entity"
],
[
"insentif sebagaimana",
"named_entity"
],
[
"peraturan kepala daerah",
"named_entity"
],
[
"pada peraturan perundang - undangan",
"named_entity"
],
[
"sistem operasional prosedur p",
"named_entity"
]
] |
[
{
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"related_count": 0,
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},
{
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},
{
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},
{
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},
{
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}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,791 | 2 |
Unknown
|
Unknown
|
13
|
2014
|
SISTEM OPERASIONAL PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNANPERDESAAN DAN PERKOTAAN
|
13 TAHUN 2014
|
BAB V - FASILITASI
|
Pasal 56
|
- (1) Kepala Dinas Pendapatan Daerahmelakukan fasilitasi terhadap Pelaksanaan Peraturan ini
- (2) Fasilitasi sebagaimana dimaksud pada ayat (1) mencakup mengkoordinasikan, menyempurnakan lampiran-lampiran sesuai dengan ketentuan Peraturan Daerah tentang PBB Pedesaan dan Perkotaan, melaksanakan sosialisasi,
Diundangkan di Arga Makmur Pada tanggal19 Juni 2014
SEKRETARIS DAERAH KABUPATEN BENGKULU UTARA
SAID IDRUS ALBAR
BERITA DAERAH KABUPATEN BENGKULU UTARA TAHUN 2014 NOMOR 13
Salinan Sesuai Dengan Aslinya. KEPALA BAGIAN ADMINISTRASI HUKUM Setdakab. Bengkulu Utara
ZULKARNAIN Pembina Tingkat I (IV/b) NIP. 19640705 198803 1 010
| 0.18 | 0.7 | 0.45 | 0.2 | 0.8 | 0.16 | 10.133454 | 0.341549 |
[
[
"ayat",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"bagian",
"legal_concept"
],
[
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"legal_concept"
],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
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],
[
"pelaksanaan peraturan",
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],
[
"peraturan daerah",
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],
[
"melaksanakan sosialisasi",
"named_entity"
],
[
"kabupaten bengkulu utara",
"named_entity"
],
[
"berita",
"named_entity"
],
[
"kabupaten bengkulu utara",
"named_entity"
],
[
"sesuai dengan",
"named_entity"
]
] |
[
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
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},
{
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"related_count": 0,
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},
{
"concept": "aturan",
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"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,792 | 2 |
PERATURAN DAERAH KABUPATEN
|
Unknown
|
10
|
2005
|
PAJAK HOTEL
|
10 TAHUN 2005
|
BAB II - NAMA, OBYEK DAN SUBYEK PAJAK
|
Pasal 2
|
- (I Dengan nama Pajak Hotel dipungut Pajak atas pelayanan di hotel.
- (2) Objek Pajak adalah setiap pelayanan yang disediakan dengan pembayaran di hotel.
- (3) Objek Pajak sebagaimana dimaksud pada ayat (2) pasal ini meliputi:
- a. Fasilitas penginapan atau fasilitas tinggal jangka pendek antara lain gubuk
- priwisate@gel motel, wisma pariwisata, pesanggrahan (hostel), losmen dan rumah pens p termasuk rumah kos dengan jumlah kamar 15 atau lebih yang menyediakan failitas seperti rumah penginapan;
- b Pelayanan penunjang antara lain telepon, faximil, telex, foto copy, pelayanan cui, setrika, taksi dan pengangkutan lainnya yang disediakan atau dikelola hotel;
- c. Fasilitas olah raga dan hiburan, antara lain pusat kebugaran (fitness center), kolam renag, tennis, golf, pub, diskotik, yang disediakan atau dikelola hotel;
- d Jasa persewaan ruangan untuk kegiatan acara atau pertemuan di hotel.
| 0.18 | 0.55 | 0.15 | 0.1 | 0.8 | 0.085714 | 7.903096 | 0.266375 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"pusat",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"dengan",
"named_entity"
],
[
"pajak hotel",
"named_entity"
],
[
"pajak",
"named_entity"
],
[
"objek pajak",
"named_entity"
],
[
"yang disediakan",
"named_entity"
],
[
"dengan pembayaran di hotel",
"named_entity"
],
[
"objek pajak",
"named_entity"
],
[
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"named_entity"
],
[
"wisma pariwisata",
"named_entity"
],
[
"pesanggrahan",
"named_entity"
],
[
"dan rumah pens p termasuk rumah",
"named_entity"
],
[
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"named_entity"
],
[
"jumlah kamar 15",
"named_entity"
],
[
"lebih",
"named_entity"
],
[
"yang menyediakan",
"named_entity"
],
[
"failitas seperti rumah",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "pusat",
"related_count": 0,
"type": "other"
},
{
"concept": "rt",
"related_count": 1,
"type": "other"
}
] |
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0.045899372547864914,
0.05095238611102104
] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,793 | 2 |
PERATURAN DAERAH KABUPATEN
|
Unknown
|
10
|
2005
|
PAJAK HOTEL
|
10 TAHUN 2005
|
BAB II - NAMA, OBYEK DAN SUBYEK PAJAK
|
Pasal 3
|
Dikecualikan dari Obyek Pajak adalah:
- a Penyewaan rumah atau kamar, apartemen dan fasilitas tempat tinggal lainnya yang tidak menyatu dengan hotel;
- b Asrama dan pesantren;
- c. Pertokoan, perkantoran, perbankan, salon yang dipakai oleh umum dihotel;
- b Fasilitas oleh raga dan hiburan yang disediakan di hotel yang dipergunakan oleh bukan tamu hotel dengan pembayaran;
- d Pelayanan perjalanan Wisata yang diselenggarakan oleh hotel dan dapat dimanfaatkan oleh umum.
| 0.18 | 0.55 | 0.05 | 0 | 0.8 | 0.047059 | 5.68211 | 0.191516 |
[
[
"dapat",
"legal_concept"
],
[
"rt",
"government_entity"
],
[
"obyek pajak",
"named_entity"
],
[
"dan fasilitas",
"named_entity"
],
[
"lainnya yang tidak menyatu",
"named_entity"
],
[
"asrama dan pesantren",
"named_entity"
],
[
"pertokoan",
"named_entity"
],
[
"perbankan",
"named_entity"
],
[
"yang dipakai",
"named_entity"
],
[
"fasilitas",
"named_entity"
],
[
"dan hiburan",
"named_entity"
],
[
"yang disediakan",
"named_entity"
],
[
"hotel yang",
"named_entity"
],
[
"pelayanan",
"named_entity"
],
[
"wisata yang diselenggarakan",
"named_entity"
],
[
"dan dapat dimanfaatkan",
"named_entity"
],
[
"hotel",
"named_entity"
]
] |
[
{
"concept": "dapat",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "rt",
"related_count": 1,
"type": "other"
},
{
"concept": "obyek pajak",
"related_count": 0,
"type": "other"
},
{
"concept": "dan fasilitas",
"related_count": 0,
"type": "other"
},
{
"concept": "lainnya yang tidak menyatu",
"related_count": 0,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,794 | 2 |
PERATURAN DAERAH KABUPATEN
|
Unknown
|
10
|
2005
|
PAJAK HOTEL
|
10 TAHUN 2005
|
BAB II - NAMA, OBYEK DAN SUBYEK PAJAK
|
Pasal 4
|
- (I) Subyek Pajak Hotel adalah orang Pribadi atau badan yang melakukan pembayaran atas pelayanan hotel.
- (2) Wajib Pajak Hotel adalah Pengusaha Hotel.
| 0.18 | 0.55 | 0.05 | 0 | 0.8 | 0.05 | 5.050372 | 0.170223 |
[
[
"wajib",
"legal_concept"
],
[
"badan yang melakukan pembayaran",
"named_entity"
],
[
"pengusaha hotel",
"named_entity"
],
[
"hotel",
"named_entity"
]
] |
[
{
"concept": "wajib",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "badan yang melakukan pembayaran",
"related_count": 0,
"type": "other"
},
{
"concept": "pengusaha hotel",
"related_count": 0,
"type": "other"
},
{
"concept": "hotel",
"related_count": 1,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,795 | 2 |
PERATURAN DAERAH KABUPATEN
|
Unknown
|
10
|
2005
|
PAJAK HOTEL
|
10 TAHUN 2005
|
BAB Ill - DASAR PENGENAAN DAN TARIF PAJAK
|
Pasal 5
|
Dasar Pengenaan Pajak adalah jumlah pembayaran yang dilakukan kepada hotel.
| 0.18 | 0.55 | 0 | 0 | 0.8 | 0.04 | 5.009748 | 0.168854 |
[
[
"dasar pengenaan",
"named_entity"
],
[
"adalah jumlah",
"named_entity"
],
[
"yang dilakukan",
"named_entity"
],
[
"kepada hotel",
"named_entity"
],
[
"hotel",
"named_entity"
]
] |
[
{
"concept": "dasar pengenaan",
"related_count": 0,
"type": "other"
},
{
"concept": "adalah jumlah",
"related_count": 0,
"type": "other"
},
{
"concept": "yang dilakukan",
"related_count": 0,
"type": "other"
},
{
"concept": "kepada hotel",
"related_count": 0,
"type": "other"
},
{
"concept": "hotel",
"related_count": 1,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,796 | 2 |
PERATURAN DAERAH KABUPATEN
|
Unknown
|
10
|
2005
|
PAJAK HOTEL
|
10 TAHUN 2005
|
BAB Ill - DASAR PENGENAAN DAN TARIF PAJAK
|
Pasal 6
|
Tarif pajak ditetapkan sebesar 10 % (sepuluh persen ), dari dasar pengenaan pajak
| 0.18 | 0.55 | 0 | 0 | 0.8 | 0 | 5.466289 | 0.184242 |
[
[
"ditetapkan sebesar",
"named_entity"
],
[
"hotel",
"named_entity"
]
] |
[
{
"concept": "ditetapkan sebesar",
"related_count": 0,
"type": "other"
},
{
"concept": "hotel",
"related_count": 0,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,797 | 2 |
PERATURAN DAERAH KABUPATEN
|
Unknown
|
10
|
2005
|
PAJAK HOTEL
|
10 TAHUN 2005
|
BAB IV - WIL.AYAH PEMUNGUTAN DAN CARA PERHITUNGAN PAJAK
|
Pasal 7
|
- (I) Pajak yang terutang dipungut di wilayah Kabupaten Melawi.
- (2) Besarnya Pajak terutang dihitung dengan cara mengalikan tarif sebagaimana dimaksud dalam Pasal b dengan dasar pengenaan sebagaimana dimaksud Pasal 5
UPAH PUNGUT
| 0.18 | 0.55 | 0.05 | 0.1 | 0.8 | 0.1 | 7.544659 | 0.254294 |
[
[
"pasal",
"legal_concept"
],
[
"kabupaten",
"government_entity"
],
[
"pajak",
"named_entity"
],
[
"yang terutang dipungut",
"named_entity"
],
[
"kabupaten melawi",
"named_entity"
],
[
"besarnya pajak",
"named_entity"
],
[
"terutang dihitung dengan cara mengalikan",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"dasar pengenaan sebagaimana",
"named_entity"
],
[
"pasal",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "kabupaten",
"related_count": 1,
"type": "other"
},
{
"concept": "pajak",
"related_count": 1,
"type": "other"
},
{
"concept": "yang terutang dipungut",
"related_count": 0,
"type": "other"
},
{
"concept": "kabupaten melawi",
"related_count": 0,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,798 | 2 |
PERATURAN DAERAH KABUPATEN
|
Unknown
|
10
|
2005
|
PAJAK HOTEL
|
10 TAHUN 2005
|
BAB IV - WIL.AYAH PEMUNGUTAN DAN CARA PERHITUNGAN PAJAK
|
Pasal 8
|
- liepx da instansi pengelola dan pembantu pemungutan pajak, diberikan upah pungut etsar 5, dari seluruh penerimaan yang telah disetorkan ke Kas Daerah;
- (lat ara Permintaan Pembayaran upah pungut dimaksud pada ayat (1) pasal ini dilaksarakan berdasarkan Peraturan Perundangan-undangan yang berlaku.
| 0.18 | 0.55 | 0.25 | 0.1 | 0.8 | 0.133333 | 7.593424 | 0.255937 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"aturan",
"legal_concept"
],
[
"peraturan",
"legal_concept"
],
[
"instansi",
"legal_concept"
],
[
"pengelola dan pembantu pemungutan pajak",
"named_entity"
],
[
"diberikan upah pungut",
"named_entity"
],
[
"yang telah disetorkan",
"named_entity"
],
[
"ke kas daerah",
"named_entity"
],
[
"permintaan pembayaran",
"named_entity"
],
[
"peraturan perundangan-undangan",
"named_entity"
],
[
"hotel",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "aturan",
"related_count": 2,
"type": "legal_concept"
},
{
"concept": "peraturan",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "instansi",
"related_count": 0,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,799 | 2 |
PERATURAN DAERAH KABUPATEN
|
Unknown
|
10
|
2005
|
PAJAK HOTEL
|
10 TAHUN 2005
|
BAB VI - MASA PAJAK, SAAT PAJAK TERUTANG DAN SURAT PEMBERITAHUAN PAJAK DAERAH
|
Pasal 9
|
Masa Pajak adalah Jangka waktu yang lamanya l (satu) bulan takwin.
| 0.18 | 0.55 | 0.05 | 0 | 0.8 | 0.12 | 5.211 | 0.175637 |
[
[
"angka",
"legal_concept"
],
[
"masa",
"named_entity"
],
[
"adalah jangka",
"named_entity"
],
[
"yang lamanya",
"named_entity"
],
[
"hotel",
"named_entity"
]
] |
[
{
"concept": "angka",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "masa",
"related_count": 0,
"type": "other"
},
{
"concept": "adalah jangka",
"related_count": 0,
"type": "other"
},
{
"concept": "yang lamanya",
"related_count": 0,
"type": "other"
},
{
"concept": "hotel",
"related_count": 0,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,800 | 2 |
PERATURAN DAERAH KABUPATEN
|
Unknown
|
10
|
2005
|
PAJAK HOTEL
|
10 TAHUN 2005
|
BAB VI - MASA PAJAK, SAAT PAJAK TERUTANG DAN SURAT PEMBERITAHUAN PAJAK DAERAH
|
Pasal 10
|
Pajak terutang dalam mnasa Pajak terjadi pada saat pelayanan di hotel.
| 0.18 | 0.55 | 0 | 0 | 0.8 | 0 | 4.300202 | 0.144939 |
[
[
"pajak terutang dalam",
"named_entity"
],
[
"mnasa pajak",
"named_entity"
],
[
"hotel",
"named_entity"
]
] |
[
{
"concept": "pajak terutang dalam",
"related_count": 0,
"type": "other"
},
{
"concept": "mnasa pajak",
"related_count": 0,
"type": "other"
},
{
"concept": "hotel",
"related_count": 0,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,801 | 2 |
PERATURAN DAERAH KABUPATEN
|
Unknown
|
10
|
2005
|
PAJAK HOTEL
|
10 TAHUN 2005
|
BAB VI - MASA PAJAK, SAAT PAJAK TERUTANG DAN SURAT PEMBERITAHUAN PAJAK DAERAH
|
Pasal 11
|
- (I) Setiap Wajib Pajak mengisi SPTPD.
- SPTPD sebagaimana dimaksud pada ayat (1) Pasal ini harus diisi dengan jelas, benar dan lengkap serta ditandatangani oleh wajib Pajak atau Kuasanya.
- ( sPTPD sebagaimana dimaksud pada ayat (1) Pasal ini harus disampaikan kepada Bupati selambat-lambatnya 15 (ima belas) hari setelah berakhirnya masa Pajak.
- (4) Bentuk, isi dan tata cara pengisian SPTPD ditetapkan dengan keputusan Bupati.
| 0.18 | 0.55 | 0.3 | 0.1 | 0.8 | 0.06087 | 8.861268 | 0.29867 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"keputusan",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"harus",
"legal_concept"
],
[
"tata cara",
"legal_concept"
],
[
"bupati",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"setiap wajib",
"named_entity"
],
[
"sptpd",
"named_entity"
],
[
"benar dan lengkap",
"named_entity"
],
[
"serta",
"named_entity"
],
[
"pajak",
"named_entity"
],
[
"kuasanya",
"named_entity"
],
[
"kepada bupati",
"named_entity"
],
[
"hari setelah",
"named_entity"
],
[
"berakhirnya",
"named_entity"
],
[
"pajak",
"named_entity"
],
[
"isi dan tata",
"named_entity"
],
[
"cara pengisian",
"named_entity"
],
[
"sptpd",
"named_entity"
],
[
"keputusan bupati",
"named_entity"
],
[
"hotel",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "keputusan",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "wajib",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "harus",
"related_count": 0,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,802 | 2 |
PERATURAN DAERAH KABUPATEN
|
Unknown
|
10
|
2005
|
PAJAK HOTEL
|
10 TAHUN 2005
|
BAB VII - TATA CARA PERHITUNGAN DAN PENETAPAN PAJAK
|
Pasal 12
|
- (l) Berdasarkan SPTPD sebagaimana dimaksud dalam Pasal 11 ayat (l), Bupati menetapkan Pajak terutang dengan menerbitkan SKPD.
- (2) Apabila SKPD sebaimana dimaksud pada ayat (I) Pasal ini, tidak atau kurang bayar setelah lewat paling lambat 30 (tiga puluh) hari sejak SKPD diterima, dikenakan sanksi administrasi berupa bunga sebesar 2 % (dua persen) sebulan dan ditagih melalui STPD.
| 0.18 | 0.55 | 0.15 | 0.2 | 0.8 | 0.04 | 10.227114 | 0.344706 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"sanksi",
"legal_concept"
],
[
"bupati",
"government_entity"
],
[
"berdasarkan sptpd",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"bupati",
"named_entity"
],
[
"pajak",
"named_entity"
],
[
"terutang dengan menerbitkan",
"named_entity"
],
[
"kurang bayar setelah",
"named_entity"
],
[
"hari sejak",
"named_entity"
],
[
"diterima",
"named_entity"
],
[
"sebulan dan",
"named_entity"
],
[
"ditagih melalui stpd",
"named_entity"
],
[
"hotel",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "sanksi",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "bupati",
"related_count": 0,
"type": "other"
},
{
"concept": "berdasarkan sptpd",
"related_count": 0,
"type": "other"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,803 | 2 |
PERATURAN DAERAH KABUPATEN
|
Unknown
|
10
|
2005
|
PAJAK HOTEL
|
10 TAHUN 2005
|
BAB VII - TATA CARA PERHITUNGAN DAN PENETAPAN PAJAK
|
Pasal 13
|
- ( Wajib Pajak yang, membayar sendiri, SPTPD sebagaimana dimaksud dalam Pasal 12 ayat I digunakan untuk menghitung dan menetapkan Pajak sendiri yang terutang.
- ' Dalam Jany,ha waktu (lima) tahun sesudah saat terutangnya pajak, Bupati dapat menerbtkan
- a SKPDKB,
- b. SKPDKBT,
- e SKPDN.
- (3) SKPDKB sebagaimana dimaksud pada ayat (2) Pasal ini huruf a Pasal ini diterbitkan:
- a Apabila berdasarkan hasil pemeriksaan atau keterangan lain, pajak yang terutang tidak atau kurang bayar, dikenakan sanksi administrasi berupa bunga sebesar 2 % (dua persen) sebulan, dihitung dari pajak yang kurang atau terlambat dibayar, untuk jangka waktu paling lama 24 (dua puluh empat) bulan sejak saat terutangnya Pajak.
- c. Apabila Kewajiban mengisi SPTPD tidak dipenuhi, pajak yang terutang dihitung secara jabatan, dan dikenakan sanksi administrasi, berupa kenaikan sebesar 25 % (dua puluh lima persen) dari pokok pajak, ditambah sanksi administrasi berupa bunga sebesar 2 % (dua persen) sebulan, dihitung dari pajak yang kurang atau terlambat dibayar untuk jangka waktu paling lama 24 (dua puluh empat) bulan, sejak dihitung sejak terutangnya Pajak.
- b. Apabil SPTPD tidak disampaikan dalam jangka waktu yang telah ditentukan dan telah ditegur secara tertulis, dikenakan sanksi administrasi berupa bunga sebesar 2 % (dua persen) sebulan, dihitung dari pajak yang kurang atau terlambat dibayar untuk jangka waktu paling lama 24 (dua puluh empat) bulan, dihitung sejak saat terutang,nya pajak
- (4) SKPDLBT sebagaimana dimaksud pada ayat (2) huruf b diterbitkan apabila ditemukan data baru yang semula belum terungkap yang menyebabkan penambahan jumlah pajak yang terutang, akan dikenakan sanksi administrasi berupa 100 % (seratus persen) dari jumlah kekurangan pajak tersebut
- (5) SKPDN sebagaimana dimaksud pada ayat (2) huruf c diterbitkan apabila jumlah pajak yang terutang sama besarnya dengan jumlah kredit pajak atau pajak tidak terutang dan tidak ada kredit pajak.
- (6) Apabila kewajiban membayar Pajak terutang dalam SKPDK8 dan SKPDKBT sebagaimana dimaksud pada ayat (2) huruf a dan b, tidak sepenuhnya dibayar dalam jangka waktu yang telah ditentukan, ditagih dengan menerbitkan STPD ditambah dengan sanksi administrasi bunga 2 % (dua persen) sebulan.
- (7) Penambahan jumlah pajak yang terutang sebagaimana dimaksud pada ayat (4) pasal ini tidak dikenakan, apabila wajib pajak melaporkan sendiri sebelum dilakukan tindakan pemeriksaan
| 0.18 | 0.55 | 0.45 | 0.2 | 0.8 | 0.071429 | 13.634972 | 0.459569 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"huruf",
"legal_concept"
],
[
"angka",
"legal_concept"
],
[
"bab",
"legal_concept"
],
[
"sanksi",
"legal_concept"
],
[
"wajib",
"legal_concept"
],
[
"dapat",
"legal_concept"
],
[
"kewajiban",
"legal_concept"
],
[
"bupati",
"government_entity"
],
[
"rt",
"government_entity"
],
[
"wajib",
"named_entity"
],
[
"membayar sendiri",
"named_entity"
],
[
"sptpd",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"dan menetapkan",
"named_entity"
],
[
"pajak",
"named_entity"
],
[
"sendiri yang terutang.\n- '",
"named_entity"
],
[
"lima",
"named_entity"
],
[
"bupati",
"named_entity"
],
[
"menerbtkan\n- a",
"named_entity"
],
[
"skpdn",
"named_entity"
],
[
"pasal",
"named_entity"
],
[
"apabila",
"named_entity"
],
[
"hasil pemeriksaan",
"named_entity"
],
[
"keterangan lain",
"named_entity"
],
[
"pajak yang terutang tidak atau kurang bayar",
"named_entity"
],
[
"dikenakan sa",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "huruf",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "angka",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "bab",
"related_count": 0,
"type": "legal_concept"
}
] |
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,804 | 2 |
PERATURAN DAERAH KABUPATEN
|
Unknown
|
10
|
2005
|
PAJAK HOTEL
|
10 TAHUN 2005
|
BAB VIII - TATA CARA PEMBAYARAN
|
Pasal 14
|
- () Pe byaran Pajak dilakukan di kas Daerah atau tempat lain yang ditunjuk oleh Kepala Daerah sesuaii waktu yang ditentukan dalam SPTPD, SKPD, SKPDKB, SKPDKBT dan $1PD
- ( Apabila pembayaran pajak dilakukan ditempat lain yang ditunjuk, hasil penerimaan pajak harus disetor ke kas daerah selambat-lambatnya l x 24 jam atau dalam waktu yang ditentukan oleh Bu pati
- l f Pembayaran pajak sebagaimana dimaksud pada ayat (1) dan ayat (2) pasal ini dilakukan dengan menggunakan SSPD
| 0.18 | 0.55 | 0.15 | 0.1 | 0.8 | 0.114286 | 8.565313 | 0.288695 |
[
[
"pasal",
"legal_concept"
],
[
"ayat",
"legal_concept"
],
[
"harus",
"legal_concept"
],
[
"pajak",
"named_entity"
],
[
"daerah",
"named_entity"
],
[
"lain yang",
"named_entity"
],
[
"kepala daerah",
"named_entity"
],
[
"yang ditentukan",
"named_entity"
],
[
"sptpd",
"named_entity"
],
[
"apabila",
"named_entity"
],
[
"ditempat",
"named_entity"
],
[
"lain yang ditunjuk",
"named_entity"
],
[
"penerimaan",
"named_entity"
],
[
"ke kas",
"named_entity"
],
[
"daerah selambat-lambatnya l",
"named_entity"
],
[
"waktu yang ditentukan",
"named_entity"
],
[
"bu pati\n- l",
"named_entity"
],
[
"pembayaran",
"named_entity"
],
[
"pada ayat",
"named_entity"
],
[
"dan ayat",
"named_entity"
],
[
"pasal ini dilakukan dengan menggunakan",
"named_entity"
]
] |
[
{
"concept": "pasal",
"related_count": 1,
"type": "legal_concept"
},
{
"concept": "ayat",
"related_count": 2,
"type": "legal_concept"
},
{
"concept": "harus",
"related_count": 0,
"type": "legal_concept"
},
{
"concept": "pajak",
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"type": "other"
},
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2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
199,805 | 2 |
PERATURAN DAERAH KABUPATEN
|
Unknown
|
10
|
2005
|
PAJAK HOTEL
|
10 TAHUN 2005
|
BAB VIII - TATA CARA PEMBAYARAN
|
Pasal 15
|
- () Pembayaran Pajak harus dilakukan sekaligus atau Lunas.
- ( Bupati dapat memberikan persetujuan kepada Wajib pajak untuk mengangsur pajak terutang dalam kurun waktu tertentu, setelah memenuhi persyaratan yang ditentukan.
- ) Angsuran pembayaran pajak sebagaimana dimaksud pada ayat (2) pasal ini harus dilakukan secara teratur dan berturut-turut dengan dikenakan bunga 2% (dua persen) sebulan dari jumlah pajak yang belum atau kurang bayar.
- 4 bupati dapat memberikan persetujuan kepada Wajib Pajak untuk menunda pembayaran pajak sampai dengan batas waktu yang telah ditentukan dengan dikenakan denda 2 % (dua persen) sebulan dari jumlah pajak yang belum atau kurang bayar.
- () Persyaratan untuk dapat mengangsur dan menunda pembayaran, serta tata cara pembayaran angsuran dan penundaan, sebagaimana dimaksud pada ayat (4) Pasal ini, diatur dengan Peraturan Bupati
| 0.18 | 0.55 | 0.5 | 0.1 | 0.8 | 0.077419 | 10.72736 | 0.361567 |
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[
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] |
2025-08-23T10:25:59.869864
|
Qwen/Qwen3-Embedding-0.6B
| 1,024 |
1.0
|
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