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penerangan jalan - pajak
2010
Peraturan Daerah (PERDA) NO. 15, LD.2010/NO.15
Peraturan Daerah (PERDA) TENTANG Pajak Penerangan Jalan
ABSTRAK:	\n \n dengan ditetapkannya UU Nomor 28 Tahun 2009 tentang Pajak Daerah, dalam upaya mengintensifkan penerimaan Pendapatan Asli Daerah dari Sektor Pajak Penerangan Jalan, perlu meninjau dan merubah kembali Perda Kota Palembang Nomor 23 Tahun 2002 tentang Pajak Penerangan jalan sebagaimana telah diubah dengan Perda Kota Palembang Nomor 12 Tahun 2009, perlu disesuaikan dengan ketentuan UU Nomor 28 Tahun 2009 tentang Pajak dan Retribusi Daerah \n UU Nomor 28 Tahun 1959; UU Nomor 8 Tahun 1981; UU Nomor 13 Tahun 1997; UU Nomor 10 Tahun 2004; UU Nomor 32 Tahun 2004 sebagaimana telah diubah dengan UU Nomor 12 Tahun 2008; UU Nomor 33 Tahun 2004; UU Nomor 28 Tahun 2009; PP Nomor 27 Tahun 1983; PP Noor 38 Tahun 2007; Perda Nomor 15 TAhun 2004; Perda Nomor 6 TAhun 2008; Perda Nomor 9 Tahun 2008 \n Peraturan ini memuat Nama, objek, subjek, dan wajib pajak Penerangan Jalan; dasar pengenaan, tarif dan cara perhitungan pajak; masa pajak, saat pajak terutang dan surat pemberitahuan pajak; pemungutan pajak; pengembalian kelebihan embayaran pajak; kedaluwarsa penagihan; pembukuan dan pemeriksaan; ketentuan khusus; dan penyidikan \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 05 Oktober 2010. \n PEraturan ini mencabut Perda Nomor 23 TAhun 2002 \n 12 hlm \n \n

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