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Pajak dan Retribusi Daerah
2024
Peraturan Daerah (Perda) NO. 1, LD Kota Kotamobagu Tahun 2024 Nomor 1
Peraturan Daerah (Perda) TENTANG Pajak Daerah Dan Retribusi Daerah
ABSTRAK:	\n \n a. bahwa sesuai Pasal 286 ayat (1) Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah, Pajak Daerah dan Retribusi Daerah ditetapkan dengan undang-undang yang pelaksanaannya di daerah diatur lebih lanjut dengan Peraturan Daerah; b. bahwa dalam rangka melaksanakan amanat Pasal 94 Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah, seluruh ketentuan Pajak Daerah dan Retribusi Daerah ditetapkan dalam 1 (satu) Peraturan Daerah dan menjadi dasar Pemungutan Pajak dan Retribusi di daerah; c. bahwa berdasarkan pertimbangan sebagaimana dimaksud dalam huruf a dan huruf b, perlu menetapkan Peraturan Daerah tentang Pajak Daerah dan Retribusi Daerah. \n Pasal 18 ayat (6) UUD RI Tahun 1945; UU No. 4 Tahun 2007; UU No. 23 Tahun 2014; UU No. 1 Tahun 2022; PP No. 69 Tahun 2010; PP No. 16 Tahun 2021; PP No. 34 Tahun 2021; PP No. 35 Tahun 2023. \n Pajak Daerah Dan Retribusi Daerah \n \n
CATATAN:	\n \n Peraturan Daerah (Perda) ini mulai berlaku pada tanggal 05 Januari 2024. \n Mencabut Perda No. 2 Tahun 2008; Perda No. 3 Tahun 2008; Perda No. 5 Tahun 2008; Perda No. 6 Tahun 2008; Perda No. 7 Tahun 2008; Perda No. 8 Tahun 2008; Perda No. 9 Tahun 2008; Perda No. 10 Tahun 2008; Perda No. 11 Tahun 2008; Perda No. 12 Tahun 2008; \n 139 Halaman \n \n

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MAYOR OF KOTAMOBAGU
NORTH SULAWESI PROVINCE

REGIONAL REGULATION OF KOTAMOBAGU CITY
NUMBER YEAR 2024
CONCERNING
REGIONAL TAXES AND REGIONAL RETRIBUTION

BY THE GRACE OF GOD ALMIGHTY

MAYOR OF KOTAMOBAGU,

\n\n \n \n

Considering:

that according to Article 286 paragraph (1) of Law Number 23 of 2014 concerning Regional Government, Regional Taxes and Regional Retribution are stipulated by law, the implementation of which in the regions is further regulated by Regional Regulation;
that in order to implement the mandate of Article 94 of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments, all provisions on Regional Taxes and Regional Retribution are stipulated in 1 (one) Regional Regulation and become the basis for Tax Collection and Retribution in the regions;
that based on the considerations as referred to in letters a and b, it is

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