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bea-PEROLEHAN-HAK-TANAH-BANGUNAN
2010
Peraturan Daerah (PERDA) NO. 11, LD.2010/NO.11
Peraturan Daerah (PERDA) TENTANG Bea Perolehan Hak atas Tanah dan Bangunan
ABSTRAK:	\n \n Dengan telah ditetapkan UU No. 28 Tahun 2009, maka UU No. 20 Tahun 2000 dinyatakan tidak berlaku, sehingga perlu membentuk Peraturan Daerah tentang Bea Perolehan Hak atas Tanah dan Bangunan. \n Dasar Hukum Peraturan Daerah ini, yaitu sebagai berikut: UU No. 28 Tahun 1959; UU No. 8 Tahun 1981; UU No. 17 Tahun 1997; UU No. 19 Tahun 1997; UU No. 14 Tahun 2002; UU No. 10 Tahun 2004; UU No. 32 Tahun 2004 sebagaimana telah diubah beberapa kali, terakhir dengan UU No. 12 Tahun 2008; UU No. 33 Tahun 2004; UU No. 28 Tahun 2009; PP No. 135 Tahun 2000; PP No. 136 Tahun 2000; PP No. 137 Tahun 2000; PP No. 38 Tahun 2007; Permendagri No. 4 Tahun 1997; Permendagri No. 13 Tahun 2006; Keputusan Mendagri No. 43 Tahun 1999; Perda Kabupaten Musi Banyuasin No. 5 Tahun 2008; Peraturan Bupati Musi Banyuasin No. 46 Tahun 2008. \n Dalam Peraturan Daerah ini diatur tentang Bea Perolehan Hak atas Tanah dan Bangunan, dengan menetapkan batasan istilah yang digunakan dalam pengaturannya. Diatur pula antara lain mengenai nama, objek, dan subjek pajak; dasar pengenaan dan tarif pajak; wilayah pemungutan dan tata cara perhitungan pajak; saat pajak terutang dan surat pemberitahuan pajak daerah; tata cara penetapan pajak; surat tagihan pajak daerah; tata cara pembayaran pajak; tata cara penagihan pajak; penagihan seketika dan sekaligus; pengurangan, keringanan, dan pembebasan pajak; pembetulan, pembatalan, pengurangan ketetapan, dan penghapusan atau pengurangan sanksi administratif; keberatan dan banding; pengembalian kelebihan pembayaran pajak; kedaluwarsa penagihan; insentif pemungutan; ketentuan khusus; penyidikan; ketentuan pidana; serta ketentuan bagi pejabat. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal . \n 23 hlm. \n \n

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