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Dasar Hukum Pajak Bumi Dan Bangunan

Dasar Hukum Pajak Bumi Dan Bangunan

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Published by Binet Care
Dasar Hukum Pajak Bumi Dan Bangunan
Dasar Hukum Pajak Bumi Dan Bangunan

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Published by: Binet Care on Jan 03, 2009
Copyright:Attribution Non-commercial

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01/14/2013

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PBB 1
DASAR HUKUM PAJAK BUMIDAN BANGUNAN
 
PBB 2
DASAR HUKUM PAJAK BUMI DANBANGUNAN
a.UU No 12 Tahun1985 tentangPBBb.PP No 46 Tahun1985 tentangpersentaseNJKP padaPBBc.Kep. MenkeuNo. 1002/KMK.04/1985 tentangTataCara PendaftaranObjekPajakPBBd.Kep. MenkeuNo. 1003/KMK.04/1985 tentangPenuntunKlasifikasidanBesarnyaNJOP sebagaidasarpengenaanPBBe.Kep. MenkeuNo. 1006/KMK.04/1985 tentangTataCara PenagihanPBBdanpenunjukkanpejabatyang berwenangmengeluarkanSuratPaksaf.Kep. MenkeuNo. 1007/KMK.04/1985 tentangPelimpahanWewenangPenagihanPBB kepadaGubernurKepalaDaerahTK I dan/atauBupatiWalikotaMadyaKep. DaerahTK IIg.Kep. GubernurKDKI Jakarta No. 816 Tahun1989 tentangPetunjuPelaksanaanPemungutanPBB diWilayahDKI Jakartah.PeraturanPelaksanaLainnyai.UU No. 12 Tahun1994
 
PBB 3
PENGERTIAN PBB
PBB dapatdidefinisikansebagaipajaknegarayang dikenakanterhadapbumidan/ataubangunanberdasarkanUU No. 12 Tahun1985 tentangPBB sebagaimanatelahdiubahdenganUU No. 12 Tahun1994
PBB adalahpajakyang bersifatkebendaandalamartibesarnyapajaterhutangditentukanoleh keadaanobjekyaitubumi/tanahdan/ataubangunan, keadaansubjek(siapayang membayar) tidakikutmenentukanbesarnyapaja

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