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PEMERINTAH KABUPATEN NAGEKEO
2012
Peraturan Daerah (PERDA) NO. 11, Lembaran Daerah Kabupaten Nagekeo Tahun 2012 Nomor 11
Peraturan Daerah (PERDA) TENTANG Pajak Bumi dan Bangunan Perdesaan dan Perkotaan
ABSTRAK:	\n \n a. bahwa sesuai ketentuan Pasal 2 ayat (2) huruf j Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, Pajak Bumi dan Bangunan Perdesaan dan Perkotaan merupakan jenis pajak daerah kabupaten/kota;\r\n\r\nb. bahwa sesuai ketentuan Pasal 95 ayat (1) Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, pajak daerah ditetapkan dengan Peraturan Daerah;\r\n\r\nc. bahwa berdasarkan pertimbangan sebagaimana dimaksud dalam huruf a dan huruf b, perlu membentuk Peraturan Daerah tentang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan. \n Pasal 18 UUD 1945; UU No. 8 Tahun 1981; UU No. 1983; UU No. 19 Tahun 1997; UU No. 14 Tahun 2002; UU No. 32 Tahun 2004; UU No. 2 Tahun 2007; UU No. 28 Tahun 2009; UU No. 12 Tahun 2011; PP No. 38 Tahun 2007; pp No. 69 Tahun 2010; PP No. 91 Tahun 2010; Permenkeu No. 11/PMK/07/2010; Permenkeu No. 148/PMK.07/2010; Permendagri No. 53 Tahun 2011; Perda No. 5 Tahun 2009 \n Peraturan Daerah Kabupaten Nagekeo Nomor 11 Tahun 2012 dengan sistematika sebagai berikut:\r\nBAB I Ketentuan Umum\r\nBAB II Nama, Objek, dan Subjek\r\nBAB III Dasar Pengenaan , Tarif, dan Cara Penghitungan Pajak\r\nBAB IV Wilayah Pungutan\r\nBAB V Pendataan\r\nBAB VI Penetapan\r\nBAB VII Tahun Pajak dan Saat Pajak Terutang\r\nBAB VIII Tata Cara Pembayaran dan Penelitian\r\nBAB IX Tata Cara Penagihan\r\nBAB X Kedaluwarsa Penagihan\r\nBAB XI Keberatan, Banding, dan Gugatan\r\nBAB XII Pengurangan, Keringanan dan Pembebasan Pajak\r\nBAB XIII Pembetulan, Pembatalan, Pengurangan Ketetapan dan Penghapusan atau Pengurangan Sanksi Administrasi\r\nBAB XIV Pengembalian Kelebihan Pembayaran Pajak\r\nBAB XV Hak Mendahului\r\nBAB XVI Pemeriksaan dan Pengawasan\r\nBAB XVII Insentif Pemungutan\r\nBab XVIII Ketentuan Khusus\r\nBAB XIX Sanksi Administrasi\r\nBAB XX Ketentuan Penyidikan\r\nBAB XXI Ketentuan Pidana\r\nXXII Ketentuan Penutup\r\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 01 Januari 2013. \n 54 \n \n

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