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                                               Terrace (Emper)

Emper = excess land in front of a house, between home guard (fence)  (sidewalk).

If someone use that land, he must pay tax.

For Tavern and Restaurants.
Now it is called as pajak penggunaan asset daerah (tax of using government property).

 

 

 

 

 

 

Malang

 

1974 Rp 200 (only for non alcoholic drinks)

 

 

 

 

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