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Pajak dan Retribusi Daerah
2011
Peraturan Daerah (PERDA) NO. 22, LD.2011/NO.22
Peraturan Daerah (PERDA) TENTANG Pajak Hiburan
ABSTRAK:	\n \n bahwa sektor hiburan saat ini mengalami perkembangan yang cukup pesat untuk memenuhi kebutuhan hiburan masyarakat, pajak hiburan merupakan sumber potensi daerah yang dapat dipungut dari pelaku usaha hiburan dalam rangka mendukung kelangsungan penyelenggaraan pemerintahan daerah dan wujud pelayanan kepada masyarakat;bahwa dengan telah ditetapkannya Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, maka perlu disesuaikan;bahwa berdasarkan pertimbangan sebagaimana dimaksud\r\nhuruf a dan huruf b di atas perlu diatur dengan Peraturan Daerah tentang Pajak Hiburan \n Undang-Undang Nomor 8 Tahun 1981;Undang-Undang Nomor 19 Tahun 1997;Undang-Undang Nomor 9 Tahun 1999;Undang-Undang Nomor 28 Tahun 1999;Undang-Undang Nomor 14 Tahun 2002;Undang-Undang Nomor 17 Tahun 2003;Undang-Undang Nomor 1 Tahun 2004;Undang-Undang Nomor 15 Tahun 2004;Undang-Undang Nomor 32 Tahun 2004;Undang-Undang Nomor 33 Tahun 2004;Undang-Undang Nomor 28 Tahun 2009;Undang-Undang Nomor 12 Tahun 2011;Peraturan Pemerintah Nomor 27 Tahun 1983;Peraturan Pemerintah Nomor 58 Tahun 2005;Peraturan Pemerintah Nomor 38 Tahun 2007;Peraturan Pemerintah Nomor 41 Tahun 2007;Peraturan Pemerintah Nomor 69 Tahun 2010;Peraturan Pemerintah Nomor 91 Tahun 2010;Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006;Peraturan Daerah Kota Banjarbaru Nomor 8 Tahun 2001;Peraturan Daerah Kota Banjarbaru Nomor 12 Tahun 2007;Peraturan Daerah Kota Banjarbaru Nomor 2 Tahun 2008 \n Peraturan Daerah ini Mengatur Tentang Pajak Hiburan dengan Sistematika;Ketentuan Umum;Nama, Objek dan subjel Pajak;Dasar Pengenaan, Tarif Pajak dan Cara Perhitungan Pajak;wilayah Pemungutan;Masa Pajak dan Saat Pajak Terutang;Surat Pemeberitauan Pajak Daerah;Pemungutan Pajak;Pengembalian Kelebihan Pembayaran Pajak;Kedaluwarsa Penagihan;Tata Cara Penghapusan Piutang yang Kedaluwarsa;Pengurangan, Keringanan, dan Pembebasan Pajak;Pembkuan dan Pemeriksaan;Insentif Pemungutan Pajak;Ketentuan Khusus;Pembinaan dan Pengawasan;Penyidikan;Ketentuan Pidana;Ketentuan Lain-lain;Ketentuan Peralihan;Ketentuan Penutup \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal . \n 25 Halaman \n \n

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