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pajak dan retribusi daerah
2025
Peraturan Bupati (Perbup) NO. 26, BD.2025/NO.0380, TBD.2025, LL SETDA KAB. SBB : 9 HAL.
Peraturan Bupati (Perbup) TENTANG Tata Cara Pemberian Dan Pemanfaatan Insentif Pemungutan Pajak Daerah Dan Retribusi Daerah
ABSTRAK:	\n \n Bahwa untuk melaksanakan ketentuan Pasal 104 ayat (3) Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Antara Pemerintah Pusat dan Pemerintahan Daerah \r\ndan Ketentuan Pasal 103 ayat (3) Peraturan Daerah Kabupaten Seram Bagian Barat Nomor 2 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah, perlu menetapkan Peraturan Bupati tentang Tata Cara Pemberian dan Pemanfaatan Insentif Pemungutan Pajak Daerah dan Retribusi Daerah. \n Pasal 18 ayat (6) Undang-Undang Dasar Negara Republik Indonesia Tahun 1945; Undang-Undang Nomor 17 Tahun 2003; Undang-Undang Nomor 40 Tahun 2003; Undang-Undang Nomor 23 Tahun 2014 sebagaimana telah diubah beberapa kali terakhir dengan Undang\r\nUndang Nomor 6 Tahun 2023; Undang-Undang Nomor 1 Tahun 2022; Peraturan Pemerintah Nomor 69 Tahun 2010; dan Peraturan Daerah Kabupaten Seram Bagian Barat Nomor \r\n2 Tahun 2024. \n Peraturan Bupati ini mengatur mengenai Tata Cara Pemberian Dan Pemanfaatan Insentif Pemungutan Pajak Daerah Dan Retribusi Daerah \n \n
CATATAN:	\n \n Peraturan Bupati (Perbup) ini mulai berlaku pada tanggal 10 November 2025. \n Penjelasan 4 Halaman. \n \n

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Peraturan Bupati ini disusun sebagai tindak lanjut atas ketentuan Undang-Undang Nomor 1 Tahun 2022 dan Peraturan Daerah Kabupaten Seram Bagian Barat Nomor 2 Tahun 2024. Tujuan utamanya adalah untuk meningkatkan kinerja instansi pemungut pajak dan retribusi, memotivasi pegawai, serta mengoptimalkan pendapatan daerah melalui pemberian insentif sebagai tambahan penghasilan.

Kebijakan ini mengatur pemberian insentif kepada instansi pelaksana pemungut pajak dan retribusi yang mencapai kinerja tertentu. Penerima insentif mencakup Bupati, Wakil Bupati, Sekretaris Daerah, pejabat dan pegawai pelaksana pemungut, pemungut PBB di tingkat desa/kecamatan, serta pihak lain yang membantu proses pemungutan. Besaran insentif ditetapkan paling tinggi 5% dari rencana penerimaan pajak/retribusi tahun anggaran berkenaan, dengan batasan pembayaran maksimal 6 kali gaji pokok dan tunjangan melekat bagi aparat internal. Pemberian insentif dilakukan secara triwulanan berdasarkan capaian target kinerja penerimaan yang telah ditetapkan dalam APBD.

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REGENT OF WEST SERAM
PROVINCE OF MALUKU
REGULATION OF THE REGENT OF WEST SERAM
NUMBER 26 OF 2025
ON
PROCEDURES FOR THE PROVISION AND UTILIZATION OF INCENTIVES FOR THE COLLECTION OF REGIONAL TAXES AND REGIONAL SERVICE FEES

WITH THE BLESSINGS OF GOD ALMIGHTY

REGENT OF WEST SERAM,

Considering :

that to implement the provisions of Article 104 paragraph (3) of Law Number 1 of 2022 on Financial Relations Between the Central Government and Regional Governments and the provisions of Article 103 paragraph (3) of Regional Regulation of West

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