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Pajak Restoran
2010
Peraturan Daerah (PERDA) NO. 6, LD Kab. Indramayu Tahun 2010 No 6
Peraturan Daerah (PERDA) TENTANG Pajak Restoran
ABSTRAK:	\n \n bahwa dengan berlakunya Undang-Undang Nomor 28 Tahun 2009\r\ntentang Pajak Daerah dan Retribusi Daerah, maka Peraturan\r\nDaerah Kabupaten Indramayu 22 Tahun 2002 tentang Pajak\r\nRestoran dan Peraturan Daerah Kabupaten Indramayu Nomor 15\r\nTahun 2007 tentang Perubahan Atas Peraturan Daerah Kabupaten\r\nIndramayu Nomor 22 Tahun 2002 tentang Pajak Restoran perlu\r\ndisesuaikan; bahwa berdasarkan pertimbangan sebagaimana dimaksud huruf\r\n“a” perlu menetapkan Peraturan Daerah tentang Pajak Restoran \n Pasal 18 ayat (6) Undang-Undang Dasar Negara Republik Indonesia Tahun 1945; Undang-Undang Nomor 14 Tahun 1950; UU No 8 Tahun 1981; UU No 6 Tahun 1983; UU No 17 Tahun 1997; UU No 19 Tahun 1997; UU No 14 Tahun 2002; UU No 10 Tahun 2004; UU No 32 Tahun 2004; UU No 33 Tahun 2004; UU No 27 Tahun 2009; UU No 28 Tahun 2009; PP No 58 Tahun 2005; PP No 79 Tahun 2005; PP No 38 Tahun 2007; PP No 41 Tahun 2007; Permendagri No 13 tahun 2006; Perda Kab Indramayu 14 Tahun 2002; Perda Kab Indramayu No 3 Tahun 2006; Perda Kab Indramayu No 4 Tahun 2007; Perda Kab Indramayu No 6 Tahun 2008; Perda Kab Indramayu No 8 Tahun 2008; \n Peraturan Daerah ini mengatur tentang Pajak Restoran dengan penetapan batasan istilah pada pengaturannya. Diatur tentang nama, obyek dan subyek pajak, dasar pengenaan, tarif dan cara penghitungan pajak, wilayah pemungutan, masa pajak, pemungutan pajak, pengembalian kelebihan pembayaran, kedaluwarsa penagihan, pembukuan dan pemeriksaan, insentif pemungutan, penyidikan, ketentuan pidana. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 08 Oktober 2010. \n Peraturan Daerah Kabupaten Indramayu Nomor 22 Tahun 2002 dan Peraturan Daerah Kabupaten Indramayu Nomor 15 Tahun 2007 dicabut. \n 17 hal \n \n

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