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PAJAK PARKIR
2011
Peraturan Daerah (PERDA) NO. 4, LD.2011/NO.4
Peraturan Daerah (PERDA) TENTANG Pajak Parkir
ABSTRAK:	\n \n Peraturan ini dibentuk untuk melaksanakan ketentuan Undang-Undang No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, serta untuk memberikan kenyamanan dan keamanan kepada masyarakat khususnya pengguna kendaraan maka perlu menata wilayah perparkiran guna membiayai penyelenggaraan pemerintah dan pembangunan. \n Dasar hukum Peraturan Daerah ini adalah UU No. 29 Tahun 1959; UU No. 8 Tahun 1981; UU No. 38 Tahun 2000; UU No. 10 Tahun 2004; UU No. 32 Tahun 2004 sebagaimana telah beberapa kali diubah terakhir dengan UU No. 12 Tahun 2008; UU No. 33 Tahun 2004; UU No. 28 Tahun 2009; PP No. 27 Tahun 1983; PP No. 58 Tahun 2005; PP No. 79 Tahun 2005; PP No. 38 Tahun 2007; PP No. 69 Tahun 2010; PP No. 91 Tahun 2010; Permendagri No. 13 Tahun 2006. \n Dalam peraturan ini diatur tentang Pajak Parkir termasuk di dalamnya mengatur tentang nama, objek dan subjek pajak, dasar pengenaan dan tarif pajak, cara perhitungan pajak, wilayah pemungutan, masa pajak, surat pemberitahuan pajak daerah, penetapan pajak, surat tagihan pajak, tata cara pembayaran dan penagihan, tata cara pemungutan pajak, sanksi administrasi, pengurangan, keringanan, dan pembebasan pajak, keberatan dan banding, pembetulan, pembatalan, pengurangan ketetapan, dan penghapusan atau pengurangan sanksi administrasi, pengembalian kelebihan pembayaran pajak, kadaluwarsa penagihan, insentif pemungutan, penyidikan, ketentuan pidana. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal . \n Pada saat Peraturan Daerah ini mulai berlaku maka Peraturan Daerah No. 19 Tahun 2002 tentang Pajak Parkir (Lembaran Daerah Tahun 2002 No. 19, Tambahan Lembaran Daerah No. 18 Seri B) dicabut dan dinyatakan tidak berlaku. \n Terdiri dari 22 halaman dengan lampiran \n \n

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