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Perubahan Atas Qanun Kabupaten Aceh Jaya Nomor 11 Tahun 2013
2019
Qanun NO. 15, LD No. 15/2019
Qanun TENTANG Perubahan Atas Qanun Kabupaten Aceh Jaya Nomor 11 Tahun 2013 tentang Pajak Penerangan Jalan
ABSTRAK:	\n \n bahwa dalam rangka pelaksanaan Nota Kesepahaman antara Pemerintah Republik Indonesia dan Gerakan Aceh Merdeka (Memorandum of Understanding Between The Government of Republic of Indonesia and the Free Aceh Movement Helsinki 15 Agustus 2005), Pemerintah Republik Indonesia dan Gerakan Aceh Merdeka menegaskan komitmen mereka untuk menyelesaikan konflik Aceh secara damai, menyeluruh, berkelanjutan dan bermartabat bagi semua, dan para pihak bertekad untuk menciptakan kondisi sehingga pemerintahan rakyat Aceh dapat diwujudkan melalui suatu proses yang demokratis dan adil dalam Negara Kesatuan Republik Indonesia;\r\nbahwa dengan ditetapkannya Peraturan Pemerintah Nomor 55 Tahun 2016 tentang Ketentuan Umum dan Tata Cara Pemungutan Pajak Daerah, maka Qanun Kabupaten Aceh Jaya Nomor 11 Tahun 2013 tentang Pajak Penerangan Jalan perlu ditinjau kembali untuk dilakukan perubahan;\r\n\tbahwa berdasarkan pertimbangan sebagaimana dimaksud diatas, perlu menetapkan Qanun Kabupaten Aceh Jaya tentang Perubahan Atas Qanun Kabupaten Aceh Jaya Nomor 11 Tahun 2013 tentang Pajak Penerangan Jalan.\r\n\r\n \n Dasar Hukum Qanun ini adalah : Pasal 18 ayat (6) UUD 1945; UU No. 4 Tahun 2002; UU No. 11 Tahun 2006; UU No. 28 Tahun 2009; UU No. 23 Tahun 2014 sebagaimana telah beberapa kali diubah terakhir kalinya dengan UU No. 9 Tahun 2015; PP No. 69 Tahun 2010; PP No. 55 Tahun 2016; Qanun Kabupaten Aceh Jaya No. 11 Tahun 2013. \n Dalam Qanun ini diatur tentang Perubahan Atas Qabub Kabupaten Aceh Jaya Nomor 11 Tahun 2013 tentang Pajak Penerangan Jalan. \n \n
CATATAN:	\n \n Qanun ini mulai berlaku pada tanggal 04 November 2019. \n Peraturan yang diubah;\r\nQanun Bupati ACeh Jaya Nomor 11 Tahun 2013 \n Peraturan yang diatur:\r\nQanun Kabupaten Aceh Jaya Nomor 15 Tahun 2019 \n 3 halaman \n \n

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Qanun Kabupaten Aceh Jaya Nomor 15 Tahun 2019 mengubah Qanun Kabupaten Aceh Jaya Nomor 11 Tahun 2013 tentang Pajak Penerangan Jalan. Latar belakang perubahan ini adalah untuk menyesuaikan dengan Peraturan Pemerintah Nomor 55 Tahun 2016 tentang Ketentuan Umum dan Tata Cara Pemungutan Pajak Daerah.

Perubahan dilakukan pada Pasal 5, yaitu pada ayat (2) dan penambahan ayat (3). Ayat (2) mengatur tentang penetapan nilai jual tenaga listrik sebagai dasar pengenaan pajak, yang dibedakan antara tenaga listrik yang berasal dari sumber lain dengan pembayaran dan tenaga listrik yang dihasilkan sendiri. Ayat (3) mengatur bahwa berdasarkan nilai jual tenaga listrik sebagaimana dimaksud pada ayat (2) huruf a, penyedia tenaga listrik melakukan penghitungan dan pemungutan Pajak atas penggunaan tenaga listrik.

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REGENT OF ACEH JAYA
ACEH PROVINCE

QANUN OF ACEH JAYA REGENCY
NUMBER 15 OF 2019
CONCERNING
AMENDMENT TO QANUN OF ACEH JAYA REGENCY NUMBER 11 OF
2013 CONCERNING STREET LIGHTING TAX

BISMILLAHIRRAHMANIRRAHIM
IN THE NAME OF ALLAH, THE MOST GRACIOUS, THE MOST MERCIFUL
BY THE GRACE OF ALMIGHTY ALLAH

REGENT OF ACEH JAYA,

Considering:

that in order to implement the Memorandum of Understanding between the Government of the Republic of Indonesia and the Free Aceh Movement (Memorandum of Understanding Between The Government of Republic of Indonesia And The Free Aceh Movement Helsinki 15 Agustus 2005), the Government of the Republic of Indonesia and the Free Aceh Movement affirm their commitment to resolving the Aceh conflict peacefully, comprehensively, sustainably and with dignity for all, and the parties are determined to create conditions so that the government of the Acehnese people can be realized through a democratic and fair

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