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bea perolehan-hak-tanah-bangunan
2010
Peraturan Daerah (PERDA) NO. 8, LD.2010/NO.8
Peraturan Daerah (PERDA) TENTANG Bea Perolehan Hak Atas Tanah dan Bangunan
ABSTRAK:	\n \n Dasar Pertimbangan: bahwa pajak daerah merupakan salah satu sumber pendapatan daerah yang penting guna membiayai pelaksanaan Pemerintahan Daerah dalam rangka meningkatkan pelayanan kepada masyarakat dan kemandirian Daerah; bahwa berdasarkan Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, Bea Perolehan Hak Atas Tanah dan Bangunan merupakan pajak Daerah yang kewenangannya dilimpahkan kepada Pemerintah Daerah, sehingga pelaksanaannya harus diatur dengan Peraturan Daerah; \r\n \n Dasar Hukum Peraturan: Undang-Undang Nomor 16 Tahun 1950; Undang-Undang Nomor 5 Tahun 1960; Undang-Undang Nomor 16 Tahun 1985; Undang-Undang Nomor 19 Tahun 1997 sebagaimana telah diubah dengan Undang-Undang Nomor 19 Tahun 2000; Undang-Undang Nomor 14 Tahun 2002; Undang-Undang Nomor 32 Tahun 2004 sebagaimana telah diubah beberapa kali dan terakhir dengan Undang-Undang Nomor 12 Tahun 2008; Undang-Undang Nomor 33 Tahun 2004; Undang-Undang Nomor 28 Tahun 2009; Peraturan Pemerintah Nomor 40 Tahun 1996; Peraturan Pemerintah Nomor 24 Tahun 1997; Peraturan Pemerintah Nomor 38 Tahun 2007; Peraturan Pemerintah Nomor 69 Tahun 2010; Peraturan Daerah Kotamadya Daerah Tingkat II Yogyakarta Nomor 2 Tahun 1988; Peraturan Daerah Kota Yogyakarta Nomor 4 Tahun 2007; Peraturan Daerah Kota Yogyakarta Nomor 3 Tahun 2008; \n Materi Pokok: Ketentuan Umum; Nama, Obyek, Dan Subjek Pajak; Dasar Pengenaan, Tarif, Dan Cara Penghitungan Pajak; Wilayah Pemungutan; Saat Terutangnya Pajak; Pelaporan, Pemungutan, Dan Penetapan Pajak; Tata Cara Pembayaran Dan Penagihan; Keberatan Dan Banding; Pembetulan, Pembatalan, Pengurangan Ketetapan, Dan Penghapusan Atau Pengurangan Sanksi Administratif Kepada Wajib Pajak; Kedaluwarsa Penagihan Pajak; Kewajiban Dan Sanksi Pejabat Pembuat Akta Tanah/Notaris Dan Instansi Yang Membidangi Pelayanan Lelang Negara Dan Pertanahan Dalam Pemenuhan Bea Perolehan Hak Atas Tanah Dan Bangunan; Penelitian Dan Pemeriksaan; Insentif Pemungutan; Ketentuan Khusus; Penyidikan; Ketentuan Pidana; Pelaksanaan, Pemberdayaan, Pengawasan Dan Pengendalian; Ketentuan Penutup; \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal . \n Jumlah Halaman: 14 hlm. Penjelasan: 7 hlm. \n \n

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