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pajak-mineral
2010
Peraturan Daerah (PERDA) NO. 14, LD.2010/No.14, TLD/No.29
Peraturan Daerah (PERDA) TENTANG Pajak Mineral Bukan Logam Dan Batuan
ABSTRAK:	\n \n Pajak Mineral Bukan Logam dan Batuan merupakan jenis pajak kabupaten yang dapat digunakan untuk pembiayaan pembangunan daerah guna peningkatan kesejahteraan rakyat. Berdasarkan Pasal 2 ayat (2), Pasal 57 ayat (1) Pasal 60 ayat (2), dan Pasal 95 UU No.28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (Lembaran Negara Republik Indonesia Tahun 2009 No.130, Tambahan Lembaran Negara Republik Indonesia No.5049) maka kegiatan pengambilan bahan galian mineral bukan logam dan batuan untuk tujuan komersial dalam wilayah Kabupaten Majene dikenakan pajak yang pengaturannya ditetapkan dengan Perda. \n dasar hukum: UU No.29 Tahun 1959; UU No.10 Tahun 2004; UU No.32 Tahun 2004 sebagaimana telah diubah beberapa kali, terakhir dengan UU No.12 Tahun 2008; UU No.33 Tahun 2004; UU No.4 Tahun 2009; UU No.28 Tahun 2009; PP No.38 Tahun 2007; PP No.69 Tahun 2010; Perda Kabupaten Majene No.11 Tahun 2008; Perda Kabupaten Majene No.13 Tahun 2008. \n dalam PERDA ini diatur mengenai nama, objek dan subjek pajak, dasar pengenaan tarif pajak dan cara penghitungan pajak, serta wilayah pemungutan pajak mineral bukan logam dan batuan di daerah Kabupaten Majene. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 31 Desember 2010. \n mencabut berlakunya Perda Kabupaten Daerah Tingkat II Majene No.3 Tahun 1998 tentang Pajak Pengambilan dan Pengolahan Bahan Galian Golongan C. \n Pada saat Perda ini berlaku, Pajak yang masih terutang berdasarkan Perda Kabupaten Daerah Tingkat II Majene No.3 Tahun 1998 tentang Pajak Pengambilan dan Pengolahan Bahan Galian Golongan C masih dapat ditagih selama jangka waktu 5 (lima) tahun terhitung sejak saat terutang. \n 18 halaman, Penjelasan 7 halaman \n \n

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