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Pajak-Restoran
2011
Peraturan Daerah (PERDA) NO. 2, LD.2011/NO.2.SERI.C
Peraturan Daerah (PERDA) TENTANG Pajak Restoran
ABSTRAK:	\n \n Dasar Pertimbangan: a. Bahwa berdasarkan ketentuan Pasal 157 Undang-Undang Nomor 32 Tahun 2004 tentang\r\nPemerintahan Daerah sebagaimana telah diubah terakhir dengan Undang-Undang Nomor 12 Tahun 2008, pajak daerah merupakan salah satu sumber pendapatan asli mdaerah; b. Bahwa salah satu sumber pendapatan asli daerah adalah pajak restoran yang berdasarkan Pasal 2 ayat (2) huruf b Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, merupakan salah satu Jenis pajak yang dipungut oleh Pemerintah Daerah;\r\n \n Dasar Hukum: Undang-undang Nomor 15 Tahun 1950; Undang-undang Nomor 32 Tahun 2004 sebagaiman telah diubah terakhir dengan Undang-undang Nomor 12 Tahun 2008; Undang-Undang Nomor 28 Tahun 2009; Peraturan\r\nPemerintah Nomor 32 Tahun 1950; Peraturan Daerah Kabupaten Sleman Nomor 1 Tahun 2005; Peraturan Daerah Kabupaten Sleman Nomor 8 Tahun 2008;\r\n \n Materi Pokok: Ketentuan Umum; Nama, Objek, Subjek, Dan Wajib Pajak; Dasar Pengenaan, Tarif, Dan Cara Penghitungan Pajak; Wilayah Pemungutan; Masa Pajak Dan Pajak Terutang; Pemungutan Dan Penetapan Pajak; Tata Cara Pembayaran Dan Penagihan; Keberatan Dan Banding; Pengurangan, Keringanan, Dan Pembebasan Pajak; Pembetulan, Pembatalan, Pengurangan Ketetapan, Dan Penghapusan Atau Pengurangan Sanksi Administratif; Pengembalian Kelebihan Pembayaran; Kedaluwarsa Penagihan; Pembukuan Dan Pemeriksaan; Alokasi Penerimaan Pajak; Ketentuan Khusus; Ketentuan Penyidikan; Ketentuan Pidana; Ketentuan Peralihan; Ketentuan Penutup. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal . \n Mencabut aku, Peraturan Daerah Kabupaten Sleman\r\nNomor 8 Tahun 2001 tentang Pajak Restoran \n Jumlah Halaman: 20 HLM; Penjelasan: 5 halaman \n \n

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