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PAJAK HOTEL DAN RESTORAN
2010
Qanun NO. 9, LD.2010/No.9
Qanun TENTANG Pajak Hotel dan Restoran
ABSTRAK:	\n \n Dengan telah ditetapkannya UU Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, daerah diberikan kewenangan dibidang Pajak Daerah dan Retribusi Daerah yang lebih besar sehingga dapat meningkatkan akuntabilitas Penyelenggaraan Otonomi Daerah. Dalam Undang-undang ini juga mengatur secara terperinci Jenis Pajak Daerah dan Retribusi Daerah yang dapat memberi dipungut oleh daerah, untuk memberikan kepastian bagi masyarakat dan dunia usaha. Salah satu jenis pajak yang diatur dalam Undang-undang ini adalah Pajak Hotel dan Pajak Restoran. \n UU No. 8 Tahun 1981; UU No. 19 Tahun 1997; UU No. 44 Tahun 1999 ; UU No. 3 Tahun 2001; UU No. 14 Tahun 2002; UU No. 10 Tahun 2004 ; UU No.32 Tahun 2004; UU No. 33 Tahun 2004; UU No. 11 Tahun 2006; UU No. 28 Tahun 2009; PP No. 27 Tahun 1983; QANUN ACEH No. 3 Tahun 2007. \n Dalam Qanun Daerah ini diatur tentang Ketentuan Umum, Nama, Objek dan Subjek Pajak, Dasar Pengenaan,tarif dan Cara Penghitungan Pajak, Wilayah Pemungutan, Masa dan Penetapan Pajak, Pemungutan Pajak, Kedaluwarsa, Penyidikan, Ketentuan Pidana, Ketentuan Penutup. \n \n
CATATAN:	\n \n Qanun ini mulai berlaku pada tanggal . \n 20 hlm \n \n

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