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Pajak - Penerangan - Jalan
2011
Peraturan Daerah (PERDA) NO. 6, LD.2011/6
Peraturan Daerah (PERDA) TENTANG Pajak Penerangan Jalan
ABSTRAK:	\n \n bahwa pajak merupakan salah satu sumber pendapatan asli daerah yang penting untuk membiayai penyelenggaraan pemerintahan daerah; dengan telah ditetapkannya Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, pajak penerangan jalan menjadi kewenangan Daerah; untuk melaksanakan ketentuan Pasal 55 ayat (4) dan Pasal 95 ayat (1) Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah,tarif pajak penerangan jalan diatur dengan Peraturan Daerah; perlu membentuk Peraturan Daerah tentang Pajak Penerangan Jalan; \n UUD RI pasal 18 ayat (6) Tahun 1945; UU No. 14 Tahun 1950 sebagaimana telah diubah dengan UU No. 4 Tahun 1968; UU No. 6 Tahun 1983 sebagaimana telah diubah dengan UU No. 16 Tahun 2009; UU No. 17 Tahun 1997; UU No. 19 Tahun 1997 sebagaimana telah diubah dengan Undang-Undang Nomor 19 Tahun 2000; UU No. 28 Tahun 1999; UU No. 14 Tahun 2002; UU No. 17 Tahun 2003; UU No. 1 Tahun 2004; UU No. 10 Tahun 2004; UU No. 15 Tahun 2004; UU No. 32 Tahun 2004 sebagaimana telah beberapa kali diubah trakhir dengan UU No. 12 Tahun 2008; UU No. 33 Tahun 2004; UU No. 38 Tahun 2004; UU No. 27 Tahun 2009; UU No. 28 Tahun 2009; UU No. 30 Tahun 2009; PP No. 58 Tahun 2005; PP No. 79 Tahun 2005; PP No. 38 Tahun 2007; PP No. 41 Tahun 2007; PP No. 69 Tahun 2010; Permendagri No. 13 Tahun 2006; Perda No. 17 Tahn 2007; Perda No. 32 Tahun 2008 sebagaimana telah diubah dengan Perda No. 1 Tahun 2010; \n Peraturan ini mengatur tentang Pajak Penerangan Jalan yang meliputi Ketentuan Umum, Nama, Obyek, Subyek, Dan Wilayah Pemungutan Pajak, Dasar Pengenaan, Tarif Dan Cara Perhitungan Pajak, Masa Pajak, Saat Pajak Terutang Dan Surat Pemberitahuan Pajak Daerah, Penetapan Pajak, Tata Cara Pembayaran, Tata Cara Penagihan Pajak, Pembetulan, Pembatalan, Pengurangan Ketetapan Dan Penghapusan Atau Pengurangan Sanksi Administrasi, Keberatan Dan Banding, Pengembalian Kelebihan Pembayaran Pajak, Kadaluarsa, Pembukuan Dan Pemeriksaan, Insentif Pemungutan, Sanksi Administratif, Kebetulan Lain-Lain, Penyidikan, Ketentuan Pidana, Ketentuan Penutup; \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 26 April 2011. \n Perda No. 6 Tahun 2011 ini Dicabut dengan Perda Kab. Sukabumi No. 15 Tahun 2023 \n 17 Hlm. \n \n

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