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PAJAK-HIBURAN
2010
Peraturan Daerah (PERDA) NO. 10, LD.2010/NO.10
Peraturan Daerah (PERDA) TENTANG Pajak Hiburan
ABSTRAK:	\n \n Dengan telah ditetapkan UU No. 28 Tahun 2009, maka Perda Kabupaten Musi Banyuasin No. 28 Tahun 2002, perlu untuk ditinjau kembali untuk disesuaikan dengan ketentuan yang ada, sehingga perlu diatur dan ditetapkan dalam Peraturan Daerah Kabupaten Musi Banyuasin tentang Pajak Hiburan. \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 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 sebagaimana diubah dengan Permendagri No. 59 Tahun 2007; 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 Pajak Hiburan, 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; masa pajak, saat pajak terutang dan surat pemberitahuan pajak daerah; tata cara pemungutan pajak dengan surat ketetapan pajak dan dibayar sendiri oleh wajib pajak; surat tagihan pajak daerah; penagihan seketika dan sekaligus; tata cara pembayaran pajak; tata cara penagihan pajak; pengurangan, keringanan dan pembebasan pajak; pembetulan, pembatalan, pengurangan ketetapan, dan penghapusan atau pengurangan sanksi administratif; keberatan dan banding; pengembalian kelebihan pembayaran pajak; kedaluwarsa penagihan; pembukuan dan pemeriksaan; insentif pemungutan; ketentuan khusus; penyidikan; serta ketentuan pidana. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal . \n Dengan berlakunya Peraturan Daerah ini maka Peraturan Daerah Kabupaten Musi Banyuasin Nomor 28 Tahun 2002 dicabut dan dinyatakan tidak berlaku. \n 22 hlm. \n \n

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