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PAJAK PENGUSAHAAN SARANG BURUNG WALET
2001
Peraturan Daerah (PERDA) NO. 21, LD.2001/No. 21
Peraturan Daerah (PERDA) TENTANG Pajak Pengusahaan Sarang Burung Walet
ABSTRAK:	\n \n bahwa sarang burung walet adalah merupakan potensi daerah yang sangat besar kontribusinya terhadap pendapatan daerah; bahwa berdasarkan Undang-undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah, Pajak Pengusahaan sarang burung walet sebagai obyek pajak; karena memenuhi syarat yang ketentuan di dalam undang0undang tersebut; bahwa untuk memungut pajak di atas perlu ditetapkan dengan Perda; \n Undang-undang Nornor 13 Tahun 1950; Undang - undang Nomor 17 Tahun 1997; Undang-undang Nomor 18 Tahun 1997; Undang-undang Nomor l9 Tahun 1997; Undang-undang Nomor 22 Tahun 1999; Peraturan Pemerintah Nornor 65 Tahun 2001; Keputusan Presiden Republik Indonesia Nomor 44 Tahun 1999; Keputusan Menteri Dalam Negeri Nomor 170 Tahun 1997; Keputusan Menteri Dalam Negeri Nomor 172 Tahun 1997; Keputusan Menteri Dalam Negeri Nomor 173 Tahun 1997; Keputusan Menteri Dalam Negeri dan Otonomi Daerah Nomor 48 Tahun 2000; Peraturan Daerah Kabupaten Daerah Tingkat Il Rembang Nomor 5 Tahun 1989;\r\n\r\n \n Peraturan Daerah ini mengatur tentang nama, obyek, subyek dan wajib pungut, dasar pengenalan tarif pajak, wilayah pemungutan dan tata cara perhitungan pajak, masa pajak, saat pajak terutang dan surat pemberitahuan pajak daerah, tata cara perhitungan dan penetapan pajak, tata cara pembayaran, tat acara penagihan pajak, pengurangan, keringanan dan pembebasan pajak, keberatan dan banding, tata cara pengembalian kelebihan pembayaran pajak, kadaluwarsa, ketentuan pidana, penyidikan. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 06 November 2001. \n 24 hal \n \n

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