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pajak daerah dan retribusi daerah
2024
Peraturan Daerah (Perda) NO. 1, Lembaran Daerah Kabupaten Pasaman Tahun 2024 Nomor 1
Peraturan Daerah (Perda) TENTANG Pajak Daerah dan Retribusi Daerah
ABSTRAK:	\n \n bahwa untuk melaksanakan ketentuan Pasal 94 Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Antara Pemerintah Pusat dan Pemerintahan Daerah perlu menetapkan Peraturan Daerah tentang Pajak Daerah dan Retribusi Daerah; \n Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Antara Pemerintah Pusat dan Pemerintahan Daerah \n Ruang lingkup Peraturan Daerah tentang Pajak Daerah dan Retribusi Daerah:\r\na. Pajak;\r\nb. Retribusi;\r\nc. Pemungutan Pajak dan Retribusi; dan\r\nd. pembinaan dan pengawasan.\r\n\r\nJenis Pajak yang dipungut oleh Pemerintah Daerah terdiri atas:\r\na. PBB-P2;\r\nb. BPHTB;\r\nc. PBJT atas:\r\n1. makanan dan/atau minuman;\r\n2.tenaga listrik; \r\n3.jasa perhotelan;\r\n4.jasa parkir; dan \r\n5.jasa kesenian dan hiburan;\r\nd. Pajak Reklame;\r\ne. PAT;\r\nf. Pajak MBLB;\r\ng. Pajak Sarang Burung Walet;\r\nh. Opsen PKB; dan\r\ni. Opsen BBNKB.\r\n\r\nJenis Retribusi terdiri atas: \r\na. Retribusi Jasa Umum;\r\nb. Retribusi Jasa Usaha; dan\r\nc. Retribusi Perizinan Tertentu.\r\n \n \n
CATATAN:	\n \n Peraturan Daerah (Perda) ini mulai berlaku pada tanggal 01 Januari 2024. \n Mencabut:\r\n1. Peraturan Daerah Nomor 1 Tahun 2011 tentang Pajak Daerah\r\n2. Peraturan Daerah Nomor 1 Tahun 2012 tentang Retribusi Jasa Usaha\r\n3. Peraturan Daerah Nomor 2 Tahun 2012 tentang Retribusi Umum \r\n\r\nPeraturan Bupati yang merupakan peraturan pelaksanaan dari Peraturan Daerah di atas tetap berlaku sepanjang belum diganti dan tidak bertentangan dengan Peraturan Daerah Nomor 1 Tahun 2024 \n Peraturan pelaksanaan dari Peraturan Daerah ini harus ditetapkan paling lama 1 (satu) tahun sejak Peraturan Daerah ini mulai berlaku. \n 147 \n \n

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