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SARANG BURUNG WALET -pajak
2014
Peraturan Daerah (PERDA) NO. 10, LD.2014/No.10, TLD No. 80
Peraturan Daerah (PERDA) TENTANG Pajak Sarang Burung Walet\r\n
ABSTRAK:	\n \n bahwa untuk melaksanakan ketentuan Pasal 95 ayat (1) Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, perlu menetapkan Peraturan Daerah tentang Pajak Sarang Burung Walet;\r\n \n Pasal 18 ayat (6) UUD 1945; UU No. 32 Tahun 2004 sebagaimana telah diubah terakhir dengan Undang-Undang Nomor 12 Tahun 2008; UU No. 27 Tahun 2008; UU No. 28 Tahun 2009; PP No. 69 Tahun 2010\r\n\r\n \n Dalam Peraturan Daerah ini diatur tentang Pajak Sarang Burung Walet dengan menetapkan batasan istilah yang digunakan dalam pengaturannya. Diatur tentang nama, objek dan wajib pajak; dasar pengenaan, tarif dan cara menghitung pajak; wilayah pemungutan; masa pajak; pendataan dan penetapan pajak; pemungutan pajak; pengembalian kelebihan pembayaran; kedaluwarsa penagihan; pembukuan dan pemeriksaan; insentif pemungutan; penyidikan; ketentuan pidana \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 26 Oktober 2014. \n 15 Halaman, Penjelasan : 5 hlm \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","

Peraturan Daerah Kabupaten Sigi Nomor 10 Tahun 2014 tentang Pajak Sarang Burung Walet ditetapkan untuk melaksanakan ketentuan Pasal 95 ayat (1) Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Tujuan dari peraturan ini adalah untuk meningkatkan Pendapatan Asli Daerah (PAD) melalui pajak sarang burung walet.

Ketentuan substansial dalam peraturan ini meliputi:

Objek pajak adalah pengambilan dan/atau pengusahaan sarang burung walet.
Subjek pajak adalah orang pribadi atau badan yang melakukan pengambilan dan/atau mengusahakan sarang burung walet.
Dasar pengenaan pajak adalah Nilai Jual Sarang Burung Walet, yang dihitung berdasarkan perkalian antara harga pasaran umum sarang burung walet dengan volume sarang burung walet.
Tarif pajak yang dikenakan adalah 10%.
Wajib pajak diwajibkan untuk mendaftar, menghitung, membayar, dan melaporkan sendiri pajak yang terutang.
Peraturan ini juga mengatur mengenai wilayah pemungutan, masa pajak, pendataan, penetapan, dan tata cara pemungutan pajak.

Peraturan ini memberikan kewenangan kepada Pemerintah Daerah Kabupaten Sigi untuk memungut pajak atas kegiatan pengambilan dan/atau pengusahaan sarang burung walet di wilayahnya, dengan tujuan meningkatkan pendapatan daerah.

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REGENT OF SIGI
CENTRAL SULAWESI PROVINCE

REGIONAL REGULATION OF SIGI REGENCY
NUMBER 10 OF 2014
CONCERNING
SWALLOW'S NEST TAX

GOVERNMENT OF SIGI REGENCY
2014

REGENT OF SIGI
CENTRAL SULAWESI PROVINCE

REGIONAL REGULATION OF SIGI REGENCY
NUMBER 10 OF 2014
CONCERNING
SWALLOW'S NEST TAX

BY THE GRACE OF GOD ALMIGHTY

THE REGENT OF SIGI,

\n\n \n \n \n \n \n \n

Considering:	\n \n that to implement the provisions of Article 95 paragraph (1) of Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution, it is necessary to stipulate a Regional Regulation concerning Swallow's Nest Tax; \n \n
In view of:	\n \n Article 18 paragraph (6) of the 1945 Constitution of the Republic of Indonesia; \n Law Number 32 of 2004 concerning Regional Government (State Gazette of the Republic of Indonesia of 2004 Number 125, Supplement to the State Gazette of the Republic of Indonesia Number 4437) as

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