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pajak-hiburan
2011
Peraturan Daerah (PERDA) NO. 15, Lembaran Daerah Kab. Rejang Lebong Tahun 2011 No. 53 Seri B
Peraturan Daerah (PERDA) TENTANG Pajak Hiburan
ABSTRAK:	\n \n Dasar Pertimbangan: \r\na. bahwa sesuai ketentuan Pasal 2 ayat (2) huruf c Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, Pajak Hiburan 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 penyelenggaraan hiburan, serta dalam rangka penataan, pengawasan dan pengendalian atas penyelenggaraan kegiatan\r\nhiburan oleh orang pribadi atau badan di Kabupaten Rejang Lebong, maka perlu ditetapkan Pajak Hiburan. \n Dasar Hukum: UU Drt 4/1956; UU 9/1967; UU 8/1981; UU 19/1997; UU 14/2002; UU 17/2003; UU 1/2004; UU 32/2004; UU 33/2004; UU 25/2009; UU 28/2009; UU 12/2011; PP 20/1968; 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 Lebong 2/2008 dan Perda Rejang Lebong 3/2008 \n Materi Pokok: Dengan nama Pajak Hiburan, dipungut pajak atas penyelenggaraan hiburan. Objek Pajak Hiburan adalah jasa penyelenggaraan Hiburan dengan dipungut\r\nbayaran. Wajib Pajak Hiburan adalah orang pribadi atau Badan yang menyelenggarakan hiburan. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 13 Juni 2011. \n Pada saat Peraturan Daerah ini mulai berlaku, maka Peraturan Daerah Kabupaten Rejang Lebong Nomor 11 Tahun 1998 tentang Pajak Hiburan, dicabut dan dinyatakan tidak berlaku. \n Hal-hal yang belum cukup diatur dalam Peraturan Daerah ini sepanjang mengenai pelaksanaannya, diatur lebih lanjut dengan Peraturan Bupati. \n 18 Halaman \n \n

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