DAFTAR ISI

Halaman
RANPERDA .......................................................................................................................................... 1

BAB I KETENTUAN UMUM............................................................................................................... 3

BAB II KLASIFIKASI DAN JENIS..................................................................................................... 16

1. Umum .............................................................................................................................................. 16
2. Klasifikasi dan Jenis Pajak Daerah................................................................................................... 17
3. Klasifikasi dan Jenis Retribusi Daerah ............................................................................................. 18

BAB III PAJAK DAERAH.................................................................................................................... 22

1. Pajak Bumi dan Bangunan Perdesaan dan Perkotaan ....................................................................... 22
2. Bea Perolehan Hak Atas Tanah dan/atau Bangunan ........................................................................ 25
3. Pajak Barang dan Jasa Tertentu ....................................................................................................... 29
4. Pajak Reklame ................................................................................................................................. 34
5. Pajak Air Tanah ............................................................................................................................... 36
6. Pajak Mineral Bukan Logam dan Batuan.......................................................................................... 38
7. Pajak Sarang Burung Walet ............................................................................................................. 40
8. Opsen ............................................................................................................................................... 41

BAB IV RETRIBUSI JASA UMUM..................................................................................................... 42

1. Retribusi Pelayanan Kesehatan ........................................................................................................ 42
2. Retribusi Pelayanan Kebersihan ....................................................................................................... 44
3. Retribusi Pelayanan Parkir di Tepi Jalan Umum............................................................................... 45
4. Retribusi Pelayanan Pasar ................................................................................................................ 46
5. Retribusi Pengendalian Lalu Lintas ................................................................................................. 47

BAB V RETRIBUSI JASA USAHA ..................................................................................................... 48

1. Retribusi Penyediaan Tempat Kegiatan Usaha ................................................................................ 48
2. Retribusi Penyediaan Tempat Pelelangan ........................................................................................ 49
3. Retribusi Penyediaan Tempat Khusus Parkir di Luar Badan Jalan ................................................... 50
4. Retribusi Penyediaan Tempat Penginapan/ Pesanggrahan/ Vila....................................................... 51
5. Retribusi Pelayanan Rumah Potong Hewan...................................................................................... 52
6. Retribusi Pelayanan Jasa Kepelabuhanan ........................................................................................ 54
7. Retribusi Pelayanan Tempat Rekreasi, Pariwisata dan Olahraga ..................................................... 55
8. Retribusi Pelayanan Penyeberangan Orang atau Barang dengan menggunakan Kendaraan di Air...
........................................................................................................................................................56
9. Retribusi Penjualan Hasil Produksi Usaha Pemerintah Daerah.........................................................
........................................................................................................................................................58
10. Retribusi Pemanfaatan Aset Daerah..................................................................................................
........................................................................................................................................................59

BAB VI RETRIBUSI PERIZINAN TERTENTU ...............................................................................

................................................................................................................................................................ 60
1. Retribusi Persetujuan Bangunan Gedung .........................................................................................
........................................................................................................................................................60
2. Retribusi Penggunaan Tenaga Kerja Asing ......................................................................................
........................................................................................................................................................64
3. Retribusi Pengelolaan Pertambangan Rakyat ...................................................................................
........................................................................................................................................................67

BAB VII TATA CARA PEMUNGUTAN PAJAK DAN RETRIBUSI ..............................................

................................................................................................................................................................ 68
1. Pendaftaran dan Pendataan Pajak .....................................................................................................
........................................................................................................................................................68
2. Penilaian PBB P2 .............................................................................................................................
........................................................................................................................................................69
3. Penetapan Besaran Pajak dan Retribusi Terutang ............................................................................
........................................................................................................................................................70
4. Pembayaran dan Penyetoran ............................................................................................................
........................................................................................................................................................72
5. Penelitian SSPD BPHTB .................................................................................................................
........................................................................................................................................................74
6. Pemungutan Retribusi ......................................................................................................................
........................................................................................................................................................75
7. Pemungutan Retribusi oleh Pihak Ketiga .........................................................................................
........................................................................................................................................................76
8. Pembukuan ......................................................................................................................................
........................................................................................................................................................76
9. Pelaporan .........................................................................................................................................
........................................................................................................................................................77
10. Pemeriksaan Pajak dan Retribusi .....................................................................................................
........................................................................................................................................................79
11. Surat Ketetapan Pajak ......................................................................................................................
........................................................................................................................................................81
12. Penagihan Pajak ...............................................................................................................................
........................................................................................................................................................83
13. Kedaluwarsa ....................................................................................................................................
........................................................................................................................................................86
14. Penghapusan Piutang Pajak dan Retribusi .......................................................................................
........................................................................................................................................................87
15. Keberatan dan Banding ....................................................................................................................
........................................................................................................................................................88
16. Gugatan Pajak ..................................................................................................................................
........................................................................................................................................................92
17. Pengurangan, Keringanan, Pembebasan, Penghapusan atau Penundaan Pembayaran atas Pokok
Pajak, Pokok Retribusi dan/atau Sanksinya .....................................................................................
........................................................................................................................................................93
18. Pembetulan dan Pembatalan Ketetapan ...........................................................................................
........................................................................................................................................................96
19. Pengembalian Kelebihan Pembayaran Pajak atau Retribusi .............................................................
........................................................................................................................................................97
20. Opsen ...............................................................................................................................................
........................................................................................................................................................98
21. Kerja Sama Optimalisasi Pemungutan Pajak dan Pemanfaatan Data ...............................................
.......................................................................................................................................................101
22. Optimalisasi Pemungutan Pajak Daerah dan Retribusi Daerah secara Internal ................................
.......................................................................................................................................................103

BAB VIII INSENTIF PEMUNGUTAN PAJAK DAN RETRIBUSI .................................................

............................................................................................................................................................... 104
BAB IX SANKSI ADMINISTRASI .....................................................................................................
............................................................................................................................................................... 104
BAB X KETENTUAN PENYIDIKAN ................................................................................................
............................................................................................................................................................... 104
BAB XI KETENTUAN PIDANA .........................................................................................................
............................................................................................................................................................... 106
BAB XII KETENTUAN LAIN-LAIN ..................................................................................................
............................................................................................................................................................... 107
BAB XIII KETENTUAN PERALIHAN ..............................................................................................
............................................................................................................................................................... 107
BAB XIV KETENTUAN PENUTUP....................................................................................................
............................................................................................................................................................... 107
PENJELASAN .......................................................................................................................................
............................................................................................................................................................... 111

LAMPIRAN............................................................................................................................................
................................................................................................................................................................. 1
A. RETRIBUSI JASA UMUM...........................................................................................................
.........................................................................................................................................................1
1. RETRIBUSI PELAYANAN KESEHATAN............................................................................
.................................................................................................................................................1
2. RETRIBUSI PELAYANAN KEBERSIHAN ..........................................................................
................................................................................................................................................33
3. RETRIBUSI PARKIR DI TEPI JALAN UMUM ....................................................................
................................................................................................................................................35
4. RETRIBUSI PELAYANAN PASAR ......................................................................................
................................................................................................................................................36
5. RETRIBUSI PENGENDALIAN LALU LINTAS ...................................................................
................................................................................................................................................37
B. RETRIBUSI JASA USAHA...........................................................................................................
........................................................................................................................................................38
1. RETRIBUSI PENYEDIAAN TEMPAT KEGIATAN USAHA ..............................................
................................................................................................................................................38
2. RETRIBUSI PENYEDIAAN TEMPAT PELELANGAN .......................................................
................................................................................................................................................38
3. RETRIBUSI PENYEDIAAN TEMPAT KHUSUS PARKIR DI LUAR BADAN JALAN......
................................................................................................................................................38
4. RETRIBUSI PENYEDIAAN TEMPAT PENGINAPAN/ PESANGGRAHAN/ VILA ..........
................................................................................................................................................38
5. RETRIBUSI PELAYANAN RUMAH POTONG HEWAN ....................................................
................................................................................................................................................39
6. RETRIBUSI PELAYANAN JASA KEPELABUHANAN ......................................................
................................................................................................................................................39
7. RETRIBUSI PELAYANAN TEMPAT REKREASI. PARIWISATA DAN OLAHRAGA ....
................................................................................................................................................41
8. RETRIBUSI PELAYANAN PENYEBERANGAN ORANG ATAU BARANG DENGAN
MENGGUNAKAN KENDARAAN DI AIR ...........................................................................
................................................................................................................................................45
9. RETRIBUSI PENJUALAN HASIL PRODUKSI USAHA PEMERINTAH DAERAH ..........
................................................................................................................................................46
10. RETRIBUSI PEMANFAATAN ASET ....................................................................................
................................................................................................................................................52
C. RETRIBUSI PERIZINAN TERTENTU.......................................................................................
........................................................................................................................................................91
1. RETRIBUSI PERSETUJUAN BANGUNAN GEDUNG ........................................................
................................................................................................................................................91
2. RETRIBUSI PENGGUNAAN TENAGA KERJA ASING .....................................................
...............................................................................................................................................100
3. RETRIBUSI PENGELOLAAN PERTAMBANGAN RAKYAT ............................................
...............................................................................................................................................100