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Pajak Hotel
2003
Peraturan Daerah (PERDA) NO. 4, LD 2003/4 SERI B
Peraturan Daerah (PERDA) TENTANG Pajak Hotel
ABSTRAK:	\n \n bahwa pajak daerah merupakan salah satu sumber pendapatan Daerah yang sangat penting untuk peningkatan pelayanan kepada masyarakat, membiayai pembangunan dan penyelenggaraan Pemerintahan; bahwa usaha bidang perhotelan di Kota Cimahi memiliki peluang baik bagi kegiatan investasi ; bahwa Pemerintah Kota Cimahi perlu mengoptimalkan manfaat sosial dari keberadaan usaha dimaksud huruf a dan b ; bahwa dengan diberlakukannya Peraturan Pemerintah Nomor : 65 tahun 2001 tentang pajak Daerah dan Retribusi Daerah sebagaimana huruf a, b, dan c diatas Pemerintah Daerah Kota Cimahi perlu menetapkan Peraturan Daerah; \n UU No 8 Tahun 1981; UU No 17 Tahun 1997; UU No 22 Tahun 1999; UU No 28 tahun 1999; UU No 34 Tahun 2000; UU No 9 Tahun 2001; UU No 14 Tahun 2002; PP No 65 Tahun 2001; Kepmendagri No 170 Tahun 1997; Kepmendagri No 171 Tahun 1997; Kepmendagri No 172 Tahun 1997; Perda Kota Cimahi No 1 Tahun 2003; \n Peraturan Daerah ini mengatur tentang pajak hotel dengan penetapan batasan istilah pada pengaturannya. Diatur tentang objek, subjek dan wajib pajak hotel, dasar pengenaan dan tarif pajak, wilayah pemungutan dan cara perhitungan pajak, masa pajak, saat pajak terutang dan surat pemberitahuan pajak daerah, penetapan pajak terutang, penerbitan SKPDKB, SKPDKBT, SKPDN dan STPD, prosesdur dan sistim pembayaran pajak terutang, tata cara penagihan pajak terutang, penyitaan dan pelelangan, pengurangan, keringanan dan pembebasan pajak, tata cara perbaikan, pembatalan, pengurangan dan penghapusan ketetapan dan sanksi administrasi, keberatan dan banding, pengambilan kelebihan pembayaran pajak, kompensasi kelebihan pembayaran pajak, kadaluwarsa, ketentuan pidana, penyidikan dan penuntutan. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 22 Januari 2003. \n Peraturan Daerah Kabupaten Daerah Tingkat II Bandung Nomor 8 Tahun 1988 tidak berlaku di Kota Cimahi. \n 28 hal \n \n

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