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PAJAK HOTEL
2012
Qanun NO. 11, LD.2012/No.11
Qanun TENTANG PAJAK HOTEL
ABSTRAK:	\n \n Bahwa berdasarkan ketentuan Pasal 2 ayat (2) huruf a Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah Pemerintah Kabupaten berwenang memungut Pajak Hotel. Berdasarkan pertimbangan tersebut perlu membentuk Qanun Kabupaten Simeulue tentang Pajak Hotel. \n Dasar Hukum Qanun ini adalah : UU No. 8 Tahun 1981; UU No. 1 Tahun 2004; UU No. 15 Tahun 2004; UU No. 32 Tahun 2004; UU No. 11 Tahun 2006; UU No. 28 Tahun 2009; UU No. 12 Tahun 2011; PP No. 27 Tahun 1983; PP No. 55 Tahun 2005; PP No. 58 Tahun 2005; QANUN ACEH No. 5 Tahun 2011. \n Dalam Qanun Daerah ini diatur tentang Ketentuan Umum, Nama,Objek,Subjek dan Wajib Pajak, Dasar Pengenaan dan Tarif Pajak, Wilayah Pemungutan dan Cara Perhitungan Pajak, Masa Pajak,Saat Pajak Terutang dan Surat Pemberitahuan Pajak Daerah, Tata Cara Perhitungan dan Penetapan Pajak, Tata Cara Pembayaran, Tata Cara Penagihan Pajak, Pengurangan,Keringanan dan Pembebasan Pajak, Tata Cara Pembetulan,Pembatalan,Pengurangan Ketetapan dan Penghapusan atau Pengurangan Sanksi Administrasi, Keberatan dan Banding, Tata Cara Pengembalian Kelebihan Pembayaran Pajak, Kedaluwarsa, Penyidikan, Ketentuan Pidana, Ketentuan Penutup. \n \n
CATATAN:	\n \n Qanun ini mulai berlaku pada tanggal 28 Februari 2012. \n Qanun Kab. Simeulue Nomor 6 Tahun 2002 \n - \n 22 hlm \n \n

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