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PAJAK HIBURAN
2011
Peraturan Daerah (PERDA) NO. 5, LD.2011/NO.5
Peraturan Daerah (PERDA) TENTANG Pajak Hiburan
ABSTRAK:	\n \n Peraturan ini dibentuk untuk melaksanakan ketentuan Undang-Undang No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, serta untuk memberikan pengaturan terhadap berbagai jenis kegiatan dan tempat hiburan guna pembinaan, pengendalian dan pengawasan. \n Dasar hukum Peraturan Daerah ini adalah UU No. 29 Tahun 1959; UU No. 8 Tahun 1981; UU No. 38 Tahun 2000; UU No. 10 Tahun 2004; UU No. 32 Tahun 2004 sebagaimana telah beberapa kali diubah terakhir dengan UU No. 12 Tahun 2008; UU No. 33 Tahun 2004; UU No. 28 Tahun 2009; PP No. 27 Tahun 1983; PP No. 58 Tahun 2005; PP No. 79 Tahun 2005; PP No. 38 Tahun 2007; PP No. 69 Tahun 2010; PP No. 91 Tahun 2010; Permendagri No. 13 Tahun 2006. \n Dalam peraturan ini diatur tentang Pajak Hiburan termasuk di dalamnya mengatur tentang nama, objek dan subjek pajak, dasar pengenaan dan tarif pajak, cara perhitungan pajak, wilayah pemungutan, masa pajak, surat pemberitahuan pajak daerah, penetapan pajak, surat tagihan pajak, tata cara pembayaran dan penagihan, tata cara pemungutan pajak, sanksi administrasi, pengurangan, keringanan, dan pembebasan pajak, keberatan dan banding, pembetulan, pembatalan, pengurangan ketetapan, dan penghapusan atau pengurangan sanksi administrasi, pengembalian kelebihan pembayaran pajak, kadaluwarsa penagihan, insentif pemungutan, penyidikan, ketentuan pidana. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal . \n Pada saat Peraturan Daerah ini mulai berlaku maka Peraturan Daerah No. 3 Tahun 1998 tentang Pajak Hiburan (Lembaran Daerah Tahun 1998 No. 3 Seri A) dicabut dan dinyatakan tidak berlaku. \n Terdiri dari 23 halaman dengan lampiran \n \n

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