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Pajak dan Retribusi Daerah
2000
Peraturan Daerah (PERDA) NO. 01, LD.2000/NO.1
Peraturan Daerah (PERDA) TENTANG Pajak Hotel dan Restoran
ABSTRAK:	\n \n Bahwa dengan ditetapkannya Undang-undang Nomor 18 Tahun 1997, tentang Pajak Daerah dan Retribusi Daerah, Pajak Pembangunan I diubah menjadi Pajak Hotel dan Restoran;\r\nBahwa dalam rangka meningkatkan Pendapatan Asli Daerah khususnya Pajak daerah maka diambil langkah langkah guna menunjang pelaksanaan maupun mengintensifkan sumber pendapatan daerah tersebut;\r\nBahwa untuk memungut Pajak sebagaimana dimaksud huruf a dan b diatas perlu ditetapkan dengan Peraturan Daerah.\r\n \n Dasar Hukum; Undang-undang Nomor 17 Tahun 1997; Undang-undang Nomor 18 Tahun 1997; Undang-undang Nomor 19 Tahun 1997; Undang-Undang Nomor 9 Tahun 1999; Undang-Undang Nomor 22 Tahun 1999; Peraturan Pemerintah Nomor 19 Tahun 1997; Keputusan Presiden Nomor 44 Tahun 1999; Peraturan Menteri Dalam Negeri Nomor 4 Tahun 1997; Keputusan Menteri Dalam Negeri Nomor 170 Tahun 1997; Keputusan Menteri Dalam Negeri Nomor 173 Tahun 1997; Keputusan Menteri Dalam Negeri Nomor 178 Tahun 1997. \n Peraturan ini Tentang Pajak Hotel dan Restoran;\r\nKetentuan Umum;\r\nNama,Obyek dan Subyek Pajak;\r\nDasar Pengenaan dan Tarif Pajak;\r\nWilayah Pemungutan dan Cara Peerhitungan Pajak;\r\nMasa Pajak,Saat Pajak Terutang dan Surat Pemberitahuan Pajak Daerah;\r\nTata Cara Perhitungan dan Penetapan Pajak;\r\nTata Cara Pembayaran;\r\nTata Cara Penagihan Pajak;\r\nPengurangan,Keringanan dan Pembebasan Pajak;\r\nTata Cara Pembetulan,Pembatalan,Pengurangan Ketetapan,dan Pengahpusan atau Pengurangan sanksi Administrsi;\r\nKeberatan dan Banding;\r\nPengembalian Kelebihan Pembayaran Pajak;\r\nKadaluwarsa;\r\nKetentuan Pidana;\r\nPenydikan;\r\nKetentuan Penutup. \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 29 Maret 2000. \n 12 Halaman \n \n

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