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pajak
2012
Peraturan Daerah (PERDA) NO. 26, LD.2012/NO.1 SERI B
Peraturan Daerah (PERDA) TENTANG Pajak Bumi dan Bangunan Perdesaan dan Perkotaan
ABSTRAK:	\n \n Dasar Pertimbangan: bahwa pajak daerah merupakan komponen\r\nyang penting guna membiayai\r\npenyelenggaraan pemerintahan daerah,\r\npelaksanaan pembangunan, dan pelayanan\r\nkepada masyarakat serta mewujudkan\r\nkemandirian daerah;\r\nbahwa berdasarkan Undang-Undang Nomor\r\n28 Tahun 2009 tentang Pajak Daerah\r\ndan Retribusi Daerah, Pajak Bumi dan\r\nBangunan Perdesaan dan Perkotaan\r\nmerupakan pajak daerah, dan\r\npelaksanaannya harus diatur dengan\r\nPeraturan Daerah; \n Dasar Hukum: Undang-Undang Dasar\r\nRepublik Indonesia Tahun 1945; Undang-Undang Nomor 15 Tahun 1950; Undang-Undang Nomor 6 Tahun 1983 sebagaimana telah diubah beberapa\r\nkali terakhir dengan Undang – Undang\r\nNomor 16 Tahun 2009; Undang-Undang Nomor 19 Tahun 1997 sebagaimana telah diubah dengan Undang-\r\n2Undang Nomor 19 Tahun 2000; Undang-Undang Nomor 32 Tahun 2004 sebagaimana telah diubah terakhir dengan\r\nUndang-Undang Nomor 12 Tahun 2008; Undang-Undang Nomor 28 Tahun 2009; Peraturan Pemerintah Nomor 32 Tahun 1950; Peraturan Pemerintah Nomor 69 Tahun\r\n2010; Peraturan Pemerintah Nomor 91 Tahun\r\n2010; Peraturan Menteri Keuangan Nomor\r\n148/PMK.07/2010; Peraturan Daerah Kabupaten Gunungkidul\r\nNomor 2 Tahun 2008 sebagaimana telah diubah\r\ndengan Peraturan Daerah Kabupaten\r\nGunungkidul Nomor 8 Tahun 2010; \n Materi Pokok: Nama, Objek, dan Subjek Pajak; Dasar Pengenaan, Tarif, dan Cara Penghitungan Pajak; Wilayah Pemungutan; Tahun Pajak dan Pajak Terutang; Pemungutan Pajak; Tata Cara Pembayaran dan Penagihan; Keberatan dan Banding; Pengurangan dan Keringanan Pajak; Pembetulan, Pembatalan, Pengurangan Ketetapan, dan Penghapusan atau Pengurangan Sanksi Administratif; Kedaluwarsa Penagihan Pajak; Pengembalian Kelebihan Pembayaran; Pemerisaan; Insentif Pemungutan; Ketentuan Khusus; Penyidikan; Ketentuan Pidana; Pelaksanaan, Pemberdayaan, Pengawasan, dan Pengendalian; \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal . \n Jumlah Halaman : 29 HLM; Lampiran : 8 halaman \n \n

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