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PAJAK DAERAH
2011
Peraturan Daerah (PERDA) NO. 6, LD.2011/No.6
Peraturan Daerah (PERDA) TENTANG PAJAK DAERAH
ABSTRAK:	\n \n Berlakunya Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, maka Peraturan Daerah Provinsi Jambi yang mengatur tentang Pajak Daerah perlu disesuaikan; bahwa Pajak Daerah hingga saat ini merupakan salah satu sumber Pendapatan Daerah yang penting guna membiayai pelaksanaan Pemerintahan Daerah. \n UU No. 19 Darurat Tahun 1957 sebagaimana telah diubah dengan UU No. 61 Tahun 1958; UU No. 8 Tahun 1981; UU No. 6 Tahun 1983 sebagaimana telah diubah beberapa kali terakhir dengan UU No. 16 Tahun 2009; UU No. 19 Tahun 1997 sebagaimana telah diubah beberapa kali terakhir dengan UU No. 19 Tahun 2000; UU No. 14 Tahun 2002; UU No. 7 Tahun 2004; UU No. 10 Tahun 2004; UU No. 32 Tahun 2004 sebagaimana telah beberapa kali diubah terakhir dengan UU No. 12 Tahun 2008; UU No. 33 Tahun 2004; UU No. 22 Tahun 2009; UU No. 28 Tahun 2009; PP No. 135 Tahun 2000; PP No. 69 Tahun 2010; dan PP No. 91 Tahun 2010.\r\n \n Jenis Pajak; Pajak Kendaraan Bermotor; Bea Balik Nama Kendaraan Bermotor (BBNKB); Pajak Bahan Bakar Kendaraan Bermotor (PBBKB); Pajak Air Permukaan (PAP); Pajak Rokok; Pembetulan, Pembatalan, Pengurangan Ketetapan dan Penghapusan atau Pengurangan Sanksi Administrasi; Pemungutan Pajak; Pengembalian Kelebihan Pembayaran Pajak; Keringanan dan Pembebasan; Kadaluwarsa Penagihan; Insentif Pemungutan; Bagi Hasil Pajak Provinsi dan Pemanfaatan; Ketentuan Khusus; dan Penyidikan \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 19 Maret 2011. \n 1) Peraturan Daerah Nomor 3 Tahun 2002 tentang Pajak Kendaraan Bermotor ;\r\n2) Peraturan Daerah Nomor 4 Tahun 2002 tentang Bea Balik Nama Kendaraan Bermotor;\r\n3) Peraturan Daerah Nomor 5 Tahun 2002 tentang Pajak Bahan Bakar Kendaraan Bermotor;\r\n4) Peraturan Daerah Nomor 6 Tahun 2002 tentang Pajak Kendaraan Diatas Air;\r\n5) Peraturan Daerah Nomor 7 Tahun 2002 tentang Bea Balik Nama Kendaraan Diatas Air;\r\n6) Peraturan Daerah Nomor 8 Tahun 2002 tentang Pajak Pemanfaatan dan Pengambilan Pajak Air Permukaan dan Air Bawah Tanah. \n - Ketentuan mengenai PKB khusus untuk Instansi Pemerintah sebagaimana dimaksud pada Pasal 5 ayat (4) huruf c mulai berlaku sejak tanggal 1 Januari 2012;\r\n- Ketentuan mengenai Pajak Rokok diberlakukan sejak tanggal 1 Januari 2014. \n 34 hlm \n \n

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