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pajak-restoran
2011
Peraturan Daerah (PERDA) NO. 17, Lembaran Daerah Kab. Rejang Lebong Tahun 2011 No. 55 Seri B
Peraturan Daerah (PERDA) TENTANG Pajak Restoran
ABSTRAK:	\n \n Dasar Pertimbangan: \r\na. bahwa sesuai ketentuan Pasal 2 ayat (2) huruf b Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, Pajak Restoran 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 restoran, serta dalam rangka penataan, pengawasan dan pengendalian atas penyelenggaraan kegiatan restoran oleh orang pribadi atau badan di Kabupaten Rejang, maka perlu\r\nditetapkan Pajak Restoran; \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 Restoran, dipungut pajak atas pelayanan yang disediakan oleh restoran. Objek Pajak Restoran adalah pelayanan yang disediakan oleh Restoran. Wajib Pajak Restoran adalah orang pribadi atau Badan yang mengusahakan Restoran. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 13 Juni 2011. \n Dengan berlakunya Peraturan Daerah ini mulai berlaku, maka Peraturan Daerah\r\nKabupaten 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\r\npelaksanaannya, diatur lebih lanjut dengan Peraturan Bupati. \n 18 Halaman \n \n

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