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pajak-hotel
2011
Peraturan Daerah (PERDA) NO. 16, Lembaran Daerah Kab. Rejang Lebong Tahun 2011 No. 54 Seri B
Peraturan Daerah (PERDA) TENTANG Pajak Hotel
ABSTRAK:	\n \n Dasar Pertimbangan: \r\na. bahwa sesuai ketentuan Pasal 2 ayat (2) huruf a Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, Pajak Hotel digolongkan sebagai Pajak Daerah yang merupakan salah satu jenis Pajak Daerah yang menjadi kewenangan daerah Kabupaten;\r\nb. bahwa untuk meningkatkan potensi-potensi daerah dalam rangka meningkatkan pendapatan asli daerah khususnya melalui kegiatan/usaha perhotelan, serta dalam rangka penataan, pengawasan dan pengendalian atas penyelenggaraan kegiatan\r\nperhotelan oleh orang pribadi atau badan di Kabupaten Rejang Lebong, maka perlu ditetapkan Pajak Hotel. \n Dasar Hukum: UU Drt 4/1956; UU 9/1967; UU 8/1981; UU 19/1997; UU 14/2002; UU 17/2003; UU 1/2004; UU 32/2004; UU 33/2004; UU 25/2009; UU 28/2009; UU 12/2011; PP 20/1968; PP 56/2005; PP 58/2005; PP 38/2007; PP 69/2010; PP 91/2010; Perpres 1/2007; Perda Rejang Lebong 7/2005; Perda Rejang Lebong 5/2007; Perda Rejang Lebong 2/2008 dan Perda Rejang Lebong 3/2008 \n Materi Pokok: Dengan nama Pajak Hotel, dipungut pajak atas pelayanan yang disediakan oleh hotel. Objek Pajak Hotel adalah pelayanan yang disediakan oleh Hotel dengan pembayaran, termasuk jasa penunjang sebagai kelengkapan Hotel yang sifatnya memberikan kemudahan dan kenyamanan, termasuk fasilitas olahraga dan hiburan. Wajib Pajak Hotel adalah orang pribadi atau Badan yang mengusahakan Hotel. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 13 Juni 2011. \n Pada saat Peraturan Daerah ini mulai berlaku, maka Peraturan Daerah Kabupaten Rejang Lebong Nomor 12 Tahun 1998 tentang Pajak Hotel dan Restoran, dicabut dan dinyatakan tidak berlaku. \n Hal-hal yang belum cukup diatur dalam Peraturan Daerah ini sepanjang mengenai pelaksanaannya, diatur lebih lanjut dengan Peraturan Bupati. \n 18 Halaman \n \n

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