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bea-hak atas tanah-bangunan
2010
Peraturan Daerah (PERDA) NO. 13, LD.2010/No.13, TLD/No.28
Peraturan Daerah (PERDA) TENTANG Bea Perolehan Hak Atas Tanah Dan Bangunan
ABSTRAK:	\n \n pajak daerah merupakan salah satu sumber pendapatan daerah yang penting guna membiayai pelaksanaan pemerintahan daerah dalam melaksanakan pelayanan kepada masyarakat serta mewujudkan kemandirian daerah. Berdasarkan Pasal 85 ayat (1) dan ayat (2), Pasal 88 ayat (2) UU No.28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, Bea Perolehan Hak Atas Tanah dan Bangunan merupakan pajak daerah dan pelaksanaannya harus diatur dengan Perda. \n dasar hukum: UU No.29 Tahun 1959; UU No.5 Tahun 1960; UU No.16 Tahun 1985; UU No.19 Tahun 1997 sebagaimana telah diubah dengan UU No.19 Tahun 2000; UU No.28 Tahun 1999; UU No.14 Tahun 2002; UU No.26 Tahun 2004; UU No.10 Tahun 2004; UU No.32 Tahun 2004 sebagaimana telah diubah beberapa kali, terakhir dengan UU No.12 Tahun 2008; UU No.33 Tahun 2004; UU No.28 Tahun 2009; PP No.40 Tahun 1996; PP No.24 Tahun 1997; PP No.37 Tahun 1998; PP No.38 Tahun 2007; PP No.69 Tahun 2010; Perda Kabupaten Majene No.9 Tahun 2006; Perda Kabupaten Majene No.11 Tahun 2008; Perda Kabupaten Majene No.13 Tahun 2008. \n dalam PERDA ini diatur mengenai nama, objek, dan subjek pajak, dasar pengenaan tarif dan cara penghitungan pajak, wilayah pemungutan, tata cara pembayaran dan penagihan pajak bea perolehan hak atas tanah dan bangunan di Kabupaten Majene. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 01 Januari 2011. \n 21 halaman, Penjelasan 4 halaman \n \n

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