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pajak-restoran
2010
Peraturan Daerah (PERDA) NO. 16, LD.2010/No.16
Peraturan Daerah (PERDA) TENTANG Pajak Restoran
ABSTRAK:	\n \n a. bahwa dalam rangka melaksanakan ketentuan\r\nPasal 95 Undang-Undang Nomor 28 Tahun 2009\r\ntentang Pajak Daerah dan Retribusi Daerah,\r\npembinaan terhadap usaha restoran, dan\r\npeningkatan pendapaten asli daerah guna\r\nmembiayai penyelenggaraan pemerintahan daerah,\r\nmaka perlu mengatur Pajak Restoran;\r\nb. bahwa berdasarkan pertimbangan sebagaimana\r\ndimaksud huruf a, perlu membentuk Peraturan\r\nDaerah tentang Pajak Restoran. \n Undang-Undang Nomor 13 Tahun 1950; Undang-Undang Nomor 8 Tahun 1981; Undang-Undang Nomor 14 Tahun 2002; Undang-Undang Nomor 17 Tahun 2003; Undang-Undang Nomor 1 Tahun 2004; Undang-Undang Nomor 10 Tahun 2004; Undang-Undang Nomor 32 Tahun 2004 sebagaimana telah beberapa kali diubah terakhir\r\ndengan Undang-Undang Nomor 12 Tahun 2008; Undang-Undang Nomor 33 Tahun 2004; Undang-Undang Nomor 10 Tahun 2009; Undang-Undang Nomor 28 Tahun 2009; Peraturan Pemerintah Nomor 27 Tahun 1983; Peraturan Pemerintah Nomor 55 Tahun 2005; Peraturan Pemerintah Nomor 58 Tahun 2005; Peraturan Pemerintah Nomor 79 Tahun 2005; Peraturan Pemerintah Nomor 38 Tahun 2007; Peraturan Presiden Nomor 1 Tahun 2007; Peraturan Daerah Kabupaten Daerah Tingkat II\r\nKudus Nomor 10 Tahun 1987; Peraturan Daerah Kabupaten Kudus Nomor 3\r\nTahun 2007; Peraturan Daerah Kabupaten Kudus Nomor 3\r\nTahun 2008. \n Peraturan ini mengatur pajak atas pelayanan yang disediakan oleh fasilitas penyedia makanan\r\ndan/atau minuman dengan dipungut bayaran, yang\r\nmencakup juga rumah makan, kafetaria, kantin,\r\nwarung, bar, dan sejenisnya termasuk jasa\r\nboga/katering. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 12 Oktober 2010. \n Mencabut Peraturan Daerah Kabupaten Kudus Nomor 16 Tahun\r\n2006 tentang Pajak Restoran \n Hal-hal yang belum diatur dalam Peraturan Daerah ini,\r\nsepanjang mengenai pelaksanaannya diatur lebih lanjut\r\noleh Bupati. \n 36 Halaman \n \n

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