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RETRIBUSI
2012
Peraturan Daerah (PERDA) NO. 25, LD.2014/25
Peraturan Daerah (PERDA) TENTANG Retribusi Tempat Rekreasi dan Olahraga
ABSTRAK:	\n \n bahwa Retribusi Tempat Rekreasi dan Olah Raga\r\nmerupakan jenis Retribusi Jasa Usaha yang menjadi\r\nsalah satu sumber Pendapatan Daerah yang digunakan\r\nuntuk membiayai pelaksanaan pemerintahan dan\r\npembangunan daerah. \n Peraturan Menteri Dalam Negeri Nomor 17 Tahun 2007; Peraturan Menteri Dalam Negeri Nomor 53 Tahun 2011; Peraturan Daerah Kabupaten Lamandau Nomor 11\r\nTahun 2008; Peraturan Daerah Kabupaten Lamandau Nomor 14\r\nTahun 2009; Peraturan Daerah Kabupaten Lamandau Nomor 03\r\nTahun 2011. \n BAB I\r\nKETENTUAN UMUM;\r\nBAB II\r\nNAMA, OBYEK DAN SUBJEK RETRIBUSI;\r\nBAB III\r\nGOLONGAN RETRIBUSI;\r\nBAB IV\r\nCARA MENGUKUR TINGKAT PENGGUNAAN JASA;\r\nBAB V\r\nPRINSIP DAN SASARAN\r\nDALAM PENETAPAN STRUKTUR DAN BESARNYA TARIF;\r\nBAB VI\r\nSTRUKTUR DAN BESARNYA TARIF;\r\nBAB VII\r\nWILAYAH PEMUNGUTAN; \r\nBAB VIII\r\nPEMUNGUTAN RETRIBUSI;\r\nBAB IX\r\nSANKSI ADMINISTRASI;\r\nBAB X\r\nTATA CARA PENAGIHAN;\r\nBAB XI\r\nTATA CARA PENGURANGAN, KERINGANAN\r\nDAN PEMBEBASAN RETRIBUSI;\r\nBAB XII\r\nKADALUARSA PENAGIHAN;\r\nBAB XIII\r\nINSENTIF PEMUNGUTAN;\r\nBAB XIV\r\nPENYIDIKAN;\r\nBAB XV\r\nKETENENTUAN PIDANA;\r\nBAB XVI\r\nKETENTUAN PENUTUP.\r\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal . \n 17 Halaman \n \n

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Peraturan Daerah Kabupaten Lamandau Nomor 25 Tahun 2012 tentang Retribusi Tempat Rekreasi dan Olah Raga ditetapkan dengan tujuan untuk meningkatkan pendapatan daerah sebagai sumber pembiayaan pelaksanaan pemerintahan dan pembangunan daerah, serta untuk meningkatkan pelayanan kepada masyarakat dan kemandirian daerah.

Peraturan ini mengatur tentang retribusi atas pelayanan tempat rekreasi dan olah raga yang disediakan oleh Pemerintah Daerah Kabupaten Lamandau. Objek retribusi meliputi tempat rekreasi, arena bermain anak, panggung seni, dan tempat olah raga/Gedung Olah Raga. Subjek retribusi adalah orang pribadi atau badan yang menggunakan/menikmati pelayanan jasa penyediaan tempat rekreasi dan olah raga.

Retribusi tempat rekreasi dan olah raga digolongkan sebagai Retribusi Jasa Usaha. Tingkat penggunaan jasa diukur berdasarkan frekuensi penggunaan/kunjungan, jenis layanan, dan jangka waktu penggunaan/pemanfaatan tempat rekreasi, pariwisata dan olah raga, serta sarana dan prasarana yang digunakan dalam pemberian layanan. Struktur tarif retribusi ditetapkan berdasarkan jenis fasilitas tempat yang tersedia dan jangka waktu pemakaian.

Prinsip penetapan tarif retribusi didasarkan pada tujuan untuk memperoleh keuntungan yang layak, yang diperoleh apabila pelayanan dilakukan secara efisien dan berorientasi pada harga pasar.

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REGIONAL REGULATION OF LAMANDAU REGENCY
NUMBER 25 OF 2012
CONCERNING
LOCAL FEE FOR RECREATION AND SPORTS VENUES

BY THE GRACE OF GOD ALMIGHTY

REGENT OF LAMANDAU,

\n\n \n \n

Considering:

that the Local Fee for Recreation and Sports Venues is a type of Business Services Local Fee which is one of the sources of Regional Revenue used to finance the implementation of regional government and development;
that the policy of Local Fee for Recreation and Sports Venues is implemented in order to improve services to the community and regional independence based on the principles of democracy, equality and justice by considering the potential of the region;
that with the enactment of Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution, the Regional Regulation governing the Local Fee for Recreation and Sports Venues;
that based on the considerations as referred to

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