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pajak-restoran
2010
Peraturan Daerah (PERDA) NO. 12, LD.2010/NO.12 SERI B
Peraturan Daerah (PERDA) TENTANG Pajak Restoran
ABSTRAK:	\n \n Dengan ditetapkannya UU No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, dalam upaya mengintensifkan penerimaan PAD dari sektor Pajak Restoran, perlu meninjau dan merubah kembali Perda No. 25 Tahun 2002 tentang Pajak Restoran dan disesuaikan dengan peraturan perundang-undangan yang berlaku. Untuk itu perlu menetapkan perda ini.\r\n \n Dasar hukum peraturan ini : UU No. 28 Tahun 1959; UU No. 8 Tahun 1981; UU No. 13 Tahun 1997; 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. 38 Tahun 2007; Perda No. 44 Tahun 2002; Perda No. 15 Tahun 2004; Perda No. 6 Tahun 2008; Perda No. 9 Tahun 2008. \n Dalam peraturan ini diatur mengenai ketentuan umum, nama, objek, subjek dan wajib pajak, masa pajak, saat pajak terutang, dan surat pemberitahuan pajak, pemungutan pajak, pengembalian kelebihan pembayaran pajak, kedaluwarsa penagihan, pembukuan dan pemeriksaan, ketentuan khusus, penyidikan, ketentuan pidana, penutup.\r\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 05 Oktober 2010. \n Mencabut Perda No. 25 Tahun 2002 tentang Pajak Restoran \n 12 hlm \n \n

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