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pajak dan retribusi
2014
Peraturan Daerah (PERDA) NO. 1, LD.2014/1
Peraturan Daerah (PERDA) TENTANG Retribusi Perpanjangan Izin Mempekerjakan Tenaga Kerja Asing
ABSTRAK:	\n \n bahwa sesuai ketentuan Pasal 156 ayat (1) Undang-Undang\r\nNomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi\r\nDaerah, Retribusi Daerah ditetapkan dengan Peraturan\r\nDaerah.Sesuai ketentuan Pasal 2 ayat (1) huruf b Peraturan\r\nPemerintah Nomor 97 Tahun 2012 tentang Retribusi\r\nPengendalian Lalu Lintas dan Retribusi Perpanjangan Izin\r\nMempekerjakan Tenaga Kerja Asing, Retribusi Perpanjangan\r\nIzin Memperkerjakan Tenaga Kerja Asing ditetapkan sebagai\r\nRetribusi Daerah. \n Undang – Undang Nomor 3 Tahun 1951; Undang – Undang Nomor 7 Tahun 1981; Undang-Undang Nomor 13 Tahun 2003; Undang – Undang Nomor 28 Tahun 2009; Peraturan Pemerintah Nomor 69 Tahun 2010; Peraturan Pemerintah Nomor 97 Tahun 2012; Peraturan Menteri Tenaga Kerja dan Transmigrasi Nomor:\r\nPER. 02 / MEN / III / 2008. \n BAB I\r\nKETENTUAN UMUM;\r\nBAB II\r\nNAMA RETRIBUSI;\r\nBAB III\r\nOBJEK RETRIBUSI;\r\nBAB IV\r\nSUBJEK RETRIBUSI;\r\nBAB V\r\nGOLONGAN RETRIBUSI;\r\nBAB VI\r\nCARA MENGUKUR TINGKAT PENGGUNAAN JASA;\r\nBAB VII\r\nPRINSIP PENETAPAN STRUKTUR DAN\r\nBESARNYA TARIF RETRIBUSI;\r\nBAB VIII\r\nSTRUKTUR DAN BESARNYA TARIF RETRIBUSI;\r\nBAB IX\r\nWILAYAH PEMUNGUTAN;\r\nBAB X\r\nMASA RETRIBUSI DAN SAAT RETRIBUSI TERUTANG;\r\nBAB XI\r\nPENENTUAN PEMBAYARAN, TEMPAT PEMBAYARAN\r\nDAN PENUNDAAN PEMBAYARAN;\r\nBAB XII\r\nSANKSI ADMINISTRASI;\r\nBAB XIII\r\nPENAGIHAN;\r\nBAB XIV\r\nPENGHAPUSAN PIUTANG RETRIBUSI\r\nYANG KEDALUWARSA;\r\nBAB XV\r\nPEMANFAATAN;\r\nBAB XVI\r\nINSENTIF PEMUNGUTAN;\r\nBAB XVII\r\nPENYIDIKAN;\r\nBAB XVIII\r\nKETENTUAN PIDANA;\r\nBAB XIX\r\nKETENTUAN PENUTUP \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 28 Januari 2014. \n 19 Halaman \n \n

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Peraturan Daerah ini mengatur tentang Retribusi Perpanjangan Izin Mempekerjakan Tenaga Kerja Asing (IMTA) di Kabupaten Kotawaringin Timur. Latar belakang penetapan peraturan ini adalah untuk memberikan peluang kepada daerah dalam menambah sumber pendapatan guna mendanai urusan pemerintahan daerah, sebagaimana diamanatkan oleh Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah dan Peraturan Pemerintah Nomor 97 Tahun 2012 tentang Retribusi Pengendalian Lalu Lintas dan Retribusi Perpanjangan Izin Mempekerjakan Tenaga Kerja Asing.

Objek retribusi adalah pemberian perpanjangan IMTA oleh daerah kepada pemberi kerja tenaga kerja asing yang telah memiliki IMTA dari Menteri yang bertanggung jawab di bidang ketenagakerjaan atau pejabat yang ditunjuk. Subjek retribusi adalah pemberi kerja tenaga kerja asing yang memperoleh perpanjangan IMTA, yang juga merupakan Wajib Retribusi. Retribusi Perpanjangan IMTA digolongkan sebagai Retribusi Perizinan Tertentu.

Tarif retribusi ditetapkan sebesar USD 100 per orang per bulan, yang dibayarkan dalam Rupiah berdasarkan nilai tukar yang berlaku pada saat pembayaran. Penerimaan dari retribusi ini akan digunakan untuk mendanai penerbitan dokumen izin, pengawasan di lapangan, penegakan hukum, penatausahaan, biaya dampak negatif dari perpanjangan IMTA, serta kegiatan pengembangan keahlian dan keterampilan tenaga kerja lokal.

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REGENT OF EAST KOTAWARINGIN
CENTRAL KALIMANTAN PROVINCE

REGIONAL REGULATION
OF EAST KOTAWARINGIN REGENCY
NUMBER 1 YEAR 2014
ABOUT
LOCAL FEE FOR EXTENDING THE PERMIT TO EMPLOY
FOREIGN WORKERS

BY THE GRACE OF GOD ALMIGHTY

REGENT OF EAST KOTAWARINGIN,

\n\n \n \n

Considering:

that according to the provisions of Article 156 paragraph (1) of Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution, Regional Retribution is stipulated by Regional Regulation;
that according to the provisions of Article 2 paragraph (1) letter b of Government Regulation Number 97 of 2012 concerning Retribution for Traffic Control and Retribution for Extension of Permits to Employ Foreign Workers, Retribution for Extension of Permits to Employ Foreign Workers is stipulated as Regional Retribution;
that based on the considerations as referred to in letters a, and b, it is necessary to stipulate a

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