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pajak-air tanah
2011
Peraturan Daerah (PERDA) NO. 23, Lembaran Daerah Kab. Rejang Lebong Tahun 2011 No. 59 Seri B
Peraturan Daerah (PERDA) TENTANG Pajak Air Tanah
ABSTRAK:	\n \n Dasar Pertimbangan: \r\na. bahwa sesuai ketentuan Pasal 2 ayat (2) huruf h Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, Pajak Air Tanah digolongkan sebagai Pajak Daerah yang merupakan salah satu jenis Pajak Daerah yang menjadi kewenangan daerah Kabupaten;\r\nb. bahwa untuk meningkatkan potensi-potensi daerah dalam rangka meningkatkan pendapatan asli daerah khususnya melalui pengambilan dan/atau pemanfaatan air tanah, serta dalam rangka penataan, pengawasan dan pengendalian atas penyelenggaraan kegiatan pengambilan dan/atau pemanfaatan air tanah oleh orang pribadi atau badan di Kabupaten Rejang Lebong, maka perlu ditetapkan Pajak Air Tanah;\r\nc. bahwa berdasarkan pertimbangan sebagaimana dimaksud huruf a dan b, perlu membentuk Peraturan Daerah tentang Pajak Air Tanah. \n Dasar Hukum: UU Drt 4/1956; UU 9/1967; UU 8/1981; UU 5/1990; UU 19/1997; UU 14/2002; UU 17/2003; UU 1/2004; UU 7/2004; UU 32/2004; UU 33/2004; UU 28/2009; UU 12/2011; PP 20/1968; PP 82/2001; PP 56/2005; PP 58/2005; PP 38/2007; PP 69/2010; PP 91/2010; Perpres 1/2007; Perda Rejang Lebong 7/2005; Perda Rejang Lebong 5/2007; Perda Rejang Lebong2/2008; dan Perda Rejang Lebong 3/2008. \n Materi Pokok: Dengan nama Pajak Air Tanah, dipungut pajak atas kegiatan pengambilan dan/atau pemanfaatan Air Tanah. Objek Pajak Air Tanah adalah pengambilan dan/atau pemanfaatan Air Tanah. Wajib Pajak Air Tanah adalah orang pribadi atau Badan yang melakukan pengambilan dan/atau pemanfaatan Air Tanah. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 31 Oktober 2011. \n Pada saat Peraturan Daerah ini mulai berlaku, maka Peraturan Daerah Kabupaten Rejang Lebong Nomor 9 Tahun 1998 tentang Pajak Pemanfaatan Air Bawah Tanah dan Air Permukaan, dicabut dan dinyatakan tidak berlaku \n Hal-hal yang belum cukup diatur dalam Peraturan Daerah ini sepanjang mengenai\r\npelaksanaannya, diatur lebih lanjut dengan Peraturan Bupati. \n 17 Halaman \n \n

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