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pajak hiburan
1998
Peraturan Daerah (PERDA) NO. 3, LD.1998/Seri.A No.3
Peraturan Daerah (PERDA) TENTANG Pajak Hiburan
ABSTRAK:	\n \n Bahwa dengan ditetapkannya undang-undang nomor 18 tahun 1997 tentang pajak Daerah dan Retribusi Daerah, maka Pajak Pertunjukan dan Keramaian Umum diubah menjadi Pajak Hiburan; Bahwa peraturan Daerah Kabupaten Purbalingga tanggal 31\r\nMaret 1953 diubah terakhir dengan Peraturan Daerah Nomor 6 Tahun 1990 tentang Perubahan Ke Empat kali Peraturan Daerah Kabupaten Purbalingga tanggal 31 Maret 1953 tentang Pemungutan dan Penagihan Pajak Pertunjukan dan Dalam Kabupaten\r\nPurbolinggo perlu disesuaikan; Bahwa untuk melaksanakan penyesuaian sebagaimana\r\ndimaksud huruf b perlu mengatur kembali Pajak Hiburan yang ditetapkan dalam peraturan daerah; \n Undang-undang Nomor 13 Tahun 1950; Undang-undang Nomor 5 Tahun 1974; Undang-undang nomor 8 Tahun 1981; Undang-undang Nomor 17 Tahun 1997; Undang-undang Nomor 18 Tahun 1997; Undang-undang nomor 19 Tahun 1997; Peraturan Pemerintah Nomor 19 tahun 1997; Keputusan Menteri Dalam Negeri Nomor 84 Tahun 1993; Keputusan Menteri Dalam Negeri Nomor 26 Tahun 1994; Keputusan Menteri Dalam Negeri Nomor 170 Tahun 1997; Keputusan Menteri Dalam Negeri Nomor 173 Tahun 1997; Peraturan Daerah Kabupaten Daerah Tingkat II Purbalingga Nomor 6 Tahun 1987; \n Peraturan Daerah (Perda) ini mengatur tentang pajak hiburan yang meliputi ketentuan umum, nama, obyek dan subyek pajak, dasar pengenaan dan tarif pajak, wilayah pemungutan dan cara perhitungan pajak, masa pajak, saat pajak terutang dan Surat Pemberitahuan Pajak Daerah, tata cara perhitungan dan penetapan pajak, tata cara pembayaran, tata cara penagihan pajak, pengurangan, kekeringan dan pembebasan pajak, tata cara pembetulan, pembatalan, pengurangan ketetapan dan penghapusan atau pengurangan sanksi administrasi, keberatan dan banding, pengembalian kelebihan pembayaran pajak, kedaluarsa, ketentuan pidana, penyidikan dan ketentuan penutup. Penjelasan lebih lanjut terdapat dalam Lampiran. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 07 September 1998. \n 17 hlm \n \n

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