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Pajak dan Retribusi Daerah
2024
Peraturan Daerah (PERDA) NO. 1, LD 2024 (1): 133 hlm.
Peraturan Daerah (PERDA) TENTANG Pajak Daerah Dan Retribusi Daerah
ABSTRAK:	\n \n Menimbang: \r\na. bahwa sesuai ketentuan Pasal 286 ayat (1) Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah, Pajak Daerah dan Retribusi Daerah ditetapkan dengan undang-undang yang pelaksanaan di Daerah diatur lebih lanjut dengan Peraturan Daerah;\r\nb. bahwa sesuai ketentuan Pasal 94 Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah, seluruh ketentuan Pajak Daerah dan Retribusi Daerah ditetapkan dalam satu Peraturan Daerah yang menjadi dasar pemungutan Pajak dan Retribusi di Daerah;\r\nc. bahwa berdasarkan pertimbangan sebagaimana dimaksud pada huruf a dan huruf b, perlu menetapkan Peraturan Daerah tentang Pajak Daerah dan Retribusi Daerah. \n Undang-Undang Nomor 4 tahun 1993;\r\nUndang-Undang Nomor 23 Tahun 2014 sebagaimana telah diubah beberapa kali terakhir dengan Undang-Undang Nomor 6 Tahun 2023;\r\nUndang-Undang Nomor 1 Tahun 2022;\r\nPeraturan Pemerintah Nomor 16 Tahun 2021;\r\nPeraturan Pemerintah Nomor 34 Tahun 2021;\r\nPeraturan Pemerintah Nomor 4 Tahun 2023;\r\nPeraturan Pemerintah Nomor 35 Tahun 2023. \n Mengatur tentang Jenis Pajak Daerah yang terdiri atas:\r\na. PBB-P2;\r\nb. BPHTB;\r\nc. PBJT atas :\r\n1. makanan dan/atau minuman;\r\n2. tenaga listrik;\r\n3. jasa perhotelan;\r\n4. jasa parkir; dan\r\n5. jasa kesenian dan hiburan;\r\nd. Pajak Reklame;\r\ne. PAT;\r\ng. Pajak Sarang Burung Walet;\r\nh. Opsen PKB; dan\r\ni. Opsen BBNKB. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 05 Januari 2024. \n 133 Halaman \n \n

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