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PAJAK - DAERAH - DAN - RETRIBUSI - DAERAH
2023
Peraturan Daerah (Perda) NO. 8, LD Tahun 2023 No.8
Peraturan Daerah (Perda) TENTANG Pajak Daerah dan Retribusi Daerah
ABSTRAK:	\n \n Bahwa pajak daerah dan retribusi daerah yang merupakan sumber pendapatan asli daerah memegang peran penting dalam pembangunan daerah, berdasarkan ketentuan Pasal 286 ayat (1) Undang-Undang Nomor 23 Tahun 2014 sebagaimana diubah terakhir dengan Undang-Undang Nomor 6 Tahun 2023 dan Pasal 94 Undang-Undang Nomor 1 Tahun 2022, perlu menetapkan Peraturan Daerah tentang Pajak Daerah Dan Retribusi Daerah. \n Pasal 18 ayat (6) UUD NRI Tahun 1945; UU No. 14 Tahun 1950 sebagaimana telah diubah dengan UU No. 4 Tahun 1968; UU No. 23 Tahun 2014 sebagaimana telah beberapa kali diubah, terakhir dengan UU No. 6 Tahun 2023; UU No. 1 Tahun 2022; UU No. 1 Tahun 2022; PP No. 68 Tahun 2010; PP No. 12 Tahun 2019; PP No. 16 Tahun 2021; PP No. 34 Tahun 2021; PP No. 4 Tahun 2023; PP No. 35 Tahun 2023. \n Peraturan ini mengatur tentang Pajak Daerah dan Retribusi Daerah yang meliputi Ketentuan Umum, Pajak Daerah, Retribusi Daerah, Tata Cara Pemungutan Pajak Daerah dan Retribusi Daerah, Pengurangan, Keringanan, Pembebasan, Penghapusan atau Penundaan Atas Pokok Pajak/Retribusi, Pemberian Fasilitas Pajak dan Retribusi Daerah Dalam Rangka Mendukung Kemudahan Berinvestasi, Kerahasiaan Data Wajib Pajak, Pengawasan dan Pengendalian, Sanksi Aministrasi, Insentif Pemungutan, Penyidikan, Ketentuan Pidana, Ketentuan Peralihan, Ketentuan Penutup. \n \n
CATATAN:	\n \n Peraturan Daerah (Perda) ini mulai berlaku pada tanggal 01 Januari 2024. \n UU No. 14 Tahun 1950 sebagaimana telah diubah dengan UU No. 4 Tahun 1968; UU No. 23 Tahun 2014 sebagaimana telah beberapa kali diubah, terakhir dengan UU No. 6 Tahun 2023. \n 70 Hlm. \n \n

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