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Pajak-retribusi-daerah
2009
Peraturan Daerah (PERDA) NO. 16, LD 2009/NO.16
Peraturan Daerah (PERDA) TENTANG Pajak Parkir
ABSTRAK:	\n \n Penggunaan lahan untuk parkir di sejumlah tempat umum dan ramai pengunjung di wilayah kabupaten Bandung Barat dapat memberikan keuntungan dalam peningkatan pendapatan bagi perseorangan atau badan. Berdasarkan hal tersebut, sesuai dengan peraturan perundang-undangan, obyek tersebut dapat dijadikan salah satu Pendapatan Asli Daerah. Berdasarkan pertimbangan yang dimaksud tersebut, perlu mengatur pajak parkir yang ditetapkan dengan Peraturan Daerah. \n Undang-Undang Nomor 8 Tahun 1981, Undang-undang Nomor 6 Tahun 1983, Undang–Undang Nomor 17 Tahun 1997, Undang-Undang Nomor 18 Tahun 1997, Undang-Undang Nomor 19 Tahun 1997, Undang–Undang Republik Indonesia Nomor 17 Tahun 2003, Undang-Undang Nomor 10 Tahun 2004, Undang-Undang Nomor 32 Tahun 2004, Undang-Undang Nomor 33 Tahun 2004, Undang-Undang Nomor 12 Tahun 2007, Peraturan Pemerintah Nomor 65 Tahun 2001, Peraturan Pemerintah Nomor 58 Tahun 2005, Peraturan Pemerintah Nomor 79 Tahun 2005, Keputusan Menteri Dalam Negeri Nomor 43 Tahun 1999, Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006, Peraturan Daerah Kabupaten Bandung Barat Nomor 3 Tahun 2008, Peraturan Daerah Kabupaten Bandung Barat Nomor 7 Tahun 2008, Peraturan Daerah Kabupaten Bandung Barat Nomor 9 Tahun 2008 \n Peraturan daerah ini mengatur tentang Pajak Parkir. Muatannya berisi Ketentuan Umum, Obyek dan Subyek Pajak, Dasar Pengenaan, Tarif Dan Cara Penghitungan Pajak, Klasifikasi Tempat Parkir, Jenis Kendaraan, Struktur Dan Besarnya Sewa Parkir, Masa Pajak, Saat Pajak Terutang Dan Surat Pemberitahuan Pajak Daerah, Tata Cara Pendaftaran Dan Pendataan, Tata Cara Perhitungan dan Penetapan Pajak, Tata Cara Pembayaran, Tata Cara Penagihan Pajak, Tata Cara Pembetulan, Pembatalan, Pengurangan Ketetapan Dan Penghapusan Atau Pengurangan Sanksi Administrasi, Keberatan dan Banding, Pengembalian Kelebihan Pembayaran Pajak, Kadaluarsa, Pembukuan, Pemeriksaan, Ketentuan Pidana, Penyidikan, Ketentuan Penutup \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 09 November 2009. \n 18 Halaman. \n \n

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