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pajak daerah dan retribusi daerah
2023
Peraturan Daerah (PERDA) NO. 10, LD.2023/NOMOR.10
Peraturan Daerah (PERDA) TENTANG Pajak Daerah dan Retribusi Daerah
ABSTRAK:	\n \n bahwa pajak daerah dan retribusi daerah merupakan\r\nkewenangan daerah dan salah satu perwujudan\r\nakuntabilitas dalam pelaksanaan otonomi daerah yang\r\nbertujuan untuk meningkatkan efisiensi dan efektivitas\r\npenyelenggaraan pemerintahan daerah, optimalisasi\r\nsumber daya daerah dan kesejahteraan umum\r\nmasyarakat di daerah; bahwa dengan adanya kebijakan retrukturisasi dan\r\nekstensifikasi pajak serta retribusi daerah, perlu\r\nmenyesuaikan pelaksanaan pemungutan pajak dan\r\nretribusi di daerah; ahwa sesuai dengan ketentuan Pasal 94 UndangUndang\r\n\r\nNomor 1 Tahun 2022 tentang Hubungan\r\nKeuangan antara Pemerintah Pusat dan Pemerintahan\r\nDaerah, seluruh ketentuan Pajak Daerah dan Retribusi\r\nDaerah ditetapkan dalam satu Peraturan Daerah yang\r\nmenjadi dasar pemungutan Pajak dan Retribusi di\r\ndaerah; bahwa berdasarkan pertimbangan sebagaimana\r\ndimaksud dalam huruf a, huruf b dan huruf c, perlu\r\nmenetapkan Peraturan Daerah tentang Pajak Daerah dan\r\nRetribusi Daerah; \n Pasal 18 ayat (6) Undang-Undang Dasar Negara Republik\r\nIndonesia Tahun 1945; Undang-Undang Nomor 13 Tahun 1950; Undang-Undang Nomor 23 Tahun 2014; Undang-Undang Nomor 1 Tahun 2022; Undang-Undang Nomor 11 Tahun 2023; Peraturan Pemerintah Nomor 35 Tahun 2023; \n Di dalam Peraturan Daerah ini diatur tentang Ketentuan Umum, Pajak, Retribusi, Tata Cara Pemungutan Pajak dan Retribusi, Pengurangan, Keringanan, Pembebasan, Penghapusan atau Penundaan atas Pokok Pajak/Retribusi, Kerahasiaan Data Wajib Pajak, Insentif Pemungutan, Sinergitas Pengelolaan Pajak dan Retribusi, Pembinaan dan Pengawasan, Sistem Informasi, Ketentuan Penyidikan, Ketentuan Pidana, Ketentuan Peralihan dan Ketentuan Penutup \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 22 Desember 2023. \n Peraturan Daerah Kabupaten Sukoharjo Nomor 10 Tahun 2010, Peraturan Daerah Kabupaten Sukoharjo Nomor 7 Tahun 2011, Peraturan Daerah Kabupaten Sukoharjo Nomor 13 Tahun 2011, Peraturan Daerah Kabupaten Sukoharjo Nomor 1 Tahun 2020, Peraturan Daerah Kabupaten Sukoharjo Nomor 5 Tahun 2022 dan Peraturan Daerah Kabupaten Sukoharjo Nomor 6 Tahun 2022 dicabut. \n 205 hlm \n \n

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