DokumenPeraturan Gubernur (Pergub)Berlaku

Peraturan Gubernur (PERGUB) Provinsi Kepulauan Riau Nomor 88 Tahun 2018

Nomor: 88
Tahun: 2018
Ditetapkan: 31 Desember 2018
Status: Berlaku
Pasal terindeks: 4

Lembaga terkait

Pemerintah Provinsi Kepulauan Riau

aturan_pelaksanaan

Ringkasan

Penentuan tarif bahan bakar dan pajak pertambahan

Isi peraturan

Menetapkan

MEMUTUSKAN: Menetapkan : PERATURAN GUBERNUR TENTANG TATA CARA D a l a m P e r a t u r a n G u b e r n u r i n i y a n g d i m a k s u d d e n g a n : 1 . D a e r a h a d a l a h P r o v i n s i K e p u l a u a n R i a u . 2 . P e m e r i n t a h D a e r a h a d a l a h P e m e r i n t a h P r o v i n s i K e p u l a u a n R i a u . 3 . K e p a l a D a e r a h a d a l a h G u b e m u r K e p u l a u a n R i a u . 4 . B a d a n P e n g e l o l a a n P a j a k d a n R e t r i b u s i D a e r a h a d a l a h B a d a n P e n g e l o l a a n P a j a k d a n R e t r i b u s i D a e r a h P r o v i n s i K e p u l a u a n R i a u . 5 . K e p a l a B a d a n a d a l a h K e p a l a B a d a n P e n g e l o l a a n P a j a k d a n R e t r i b u s i D a e r a h P r o v i n s i K e p u l a u a n R i a u . 6 . B a d a n a d a l a h s e k u m p u l a n o r a n g d a n / a t a u m o d a l y a n g m e m p a k a n k e s a t u a n b a i k y a n g m e l a k u k a n u s a h a m a u p u n y a n g t i d a k m e l a k u k a n u s a h a y a n g m e l i p u t i p e r s e r o a n t e r b a t a s , p e r s e r o a n k o m a n d i t e r , p e r s e r o a n l a i n n y a , B a d a n U s a h a M i l i k N e g a r a a t a u d a e r a h d e n g a n n a m a d a n d a l a m b e n t u k a p a p u n , f i r m a , k o n g s i , k o p e r a s i d a n a p e n s i u n , p e r s e k u t u a n , p e r k u m p u l a n , y a y a s a n , o r g a n i s a s i m a s s a , o r g a n i s a s i s o s i a l p o l i t i k a t a u o r g a n i s a s i l a i n n y a , l e m b a g a , b e n t u k u s a h a t e t a p , d a n b e n t u k b a d a n l a i n n y a . 7 . K e n d a r a a n B e r m o t o r a d a l a h s e m u a b e r o d a b e s e r t a g a n d e n g a n n y a y a n g d i g u n a k a n d i s e m u a j e n i s j a l a n d a r a t , d a n d i g e r a k k a n o l e h p e r a l a t a n t e k n i s b e m p a m o t o r a t a u p e r a l a t a n l a i n n y a y a n g b e r f u n g s i u n t u k m e n g u b a h s u a t u s u m b e r d a y a e n e r g i t e r t e n t u m e n j a d i t e n a g a g e r a k k e n d a r a a n b e r m o t o r b e r s a n g k u t a n , t e r m a s u k a l a t - a l a t b e r a t d a n a l a t - a l a t b e s a r y a n g d a l a m o p e r a s i n y a m e n g g u n a k a n r o d a d a n m o t o r d a n t i d a k m e l e k a t s e c a r a p e r m a n e n s e r t a k e n d a r a a n b e r m o t o r y a n g d i o p e r a s i k a n d i a i r . 8 . B a h a n B a k a r K e n d a r a a n B e r m o t o r a d a l a h s e m u a j e n i s b a h a n b a k a r c a i r a t a u g a s y a n g d i g u n a k a n u n t u k k e n d a r a a n b e r m o t o r . 9 . P a j a k B a h a n B a k a r K e n d a r a a n B e r m o t o r y a n g s e l a n j u t n y a d i s i n g k a t P B B - K B a d a l a h p a j a k a t a s p e n g g u n a a n b a h a n b a k a r k e n d a r a a n b e r m o t o r . 1 0 . P e n y e d i a B a h a n B a k a r K e n d a r a a n B e r m o t o r a d a l a h p r o d u s e n d a n / a t a u i m p o r t i r b a h a n b a k a r b a i k y a n g d i j u a l m a u p u n y a n g d i g u n a k a n s e n d i r i y a i t u p e r t a m i n a d a n / a t a u p r o d u s e n b a h a n b a k a r l a i n n y a . 1 1 . S u r a t P e m b e r i t a h u a n P a j a k D a e r a h y a n g s e l a n j u t n y a d i s i n g k a t d e n g a n S P T P D a d a l a h s u r a t y a n g o l e h W a j i b P a j a k d i g u n a k a n u n t u k m e l a p o r k a n p e n g h i t u n g a n d a n / a t a u p e m b a y a r a n P a j a k B a h a n B a k a r K e n d a r a a n B e r m o t o r . O b j e k P a j a k , d a n / a t a u b u k a n o b j e k P a j a k , d a n / a t a u h a r t a d a n k e w a j i b a n , m e n u m t k e t e n t u a n p e r a t u r a n p e m n d a n g - u n d a n g a n p e r p a j a k a n d a e r a h . PERHITUNGAN PAJAK BAHAN BAKAR KENDARAAN BERMOTOR (PBB-KB) DI WILAYAH PROVINSI KEPULAUAN RIAU.

BAB I

I I PENGHITUNGAN DAN PENETAPAN P a s a l 3 P a s a l 4

Pasal 1

(1)D a s a r p e n g e n a a n P B B - K B a d a l a h h a r g a j u a l B a h a n B a k a r K e n d a r a a n B e r m o t o r s e b e l u m d i k e n a k a n P a j a k P e r t a m b a h a n N i l a i , s e s u a i k e t e n t u a n p e r a t u r a n p e r u n d a n g - u n d a n g a n .
(2)N i l a i j u a l s e b a g a i m a n a d i m a k s u d p a d a a y a t ( 1 ) a d a l a h h a r g a j u a l s e b e l u m d i k e n a a n P a j a k P e r t a m b a h a n N i l a i d a n P B B - K B .
(3)D a l a m h a l h a r g a j u a l B a h a n B a k a r K e n d a r a a n B e r m o t o r b e l u m t e r m a s u k P a j a k P e r t a m b a h a n N i l a i n a m u n s u d a h t e r m a s u k t a r i f P B B - K B s e b e s a r 1 0 % ( s e p u l u h p e r s e n ) , m a k a n i l a i j u a l d i h i t u n g s e b a g a i p e r k s i l i a n 1 0 0 / 1 1 0 ( s e r a t u s p e r s e r a t u s s e p u l u h ) d e n g a n h a r g a j u a l . ( 4 ) D a l a m h a l h a r g a j u a l B a h a n B a k a r K e n d a r a a n B e r m o t o r s u d a h t e r m a s u k P a j a k P e r t a m b a h a n N i l a i d e n g a n t a r i f 1 0 % ( s e p u l u h p e r s e n ) , m a k a n i l a i j u a l d i h i t u n g s e b a g a i p e r k a l i a n 1 0 0 / 1 2 0 ( s e r a t u s p e r s e r a t u s d u a p u l u h ) d e n g a n h a r g a j u a l .
(5)T a r i f P B B - K B d i t e t a p k a n s e b e s a r 1 0 % ( s e p u l u h p e r s e n ) . ( 1 ) B e s a m y a P B B - K B t e r u t a n g d i h i t u n g d e n g a n c a r a m e n g s d i k a n t a r i f p a j a k s e b a g a i m a n a d i m a k s u d d a l a m P a s a l 2 a y a t ( 5 ) d e n g a n d a s a r p e n g e n a a n p a j a k s e b a g a i m a n a d i m a k s u d d a l a m P a s a l 2 a y a t (1) a t a u P a s a l 2 a y a t ( 2 ) .
(2)P B B - K B d i p u n g u t b e r d a s a r k a n j u m l a h p a j a k t e r u t a n g y a n g d i n y a t a k a n d a l a m S P T P D .
(3)S P T P D d i s a m p a i k a n k e p a d a B a d a n P e n g e l o l a a n P a j a k d a n R e t r i b u s i D a e r a h P r o v i n s i K e p u l a u a n R i a u p a l i n g l a m b a t 5 ( l i m a ) h a r i k e r j a , t e r h i t u n g s e j a k p e n y e t o r a n p o k o k P B B - K B y a n g t e r u t a n g . P e m b e l i a n B a h a n B a k a r K e n d a r a a n B e r m o t o r y a n g d i l a k u k a n o l e h i n d u s t r i , u s a h a p e r t a m b a n g a n , k e h u t a n a n , t r a n s p o r t a s i d a n k o n t r a k t o r j a l a n y a n g d i g u n a k a n u n t u k o p e r a s i o n a l k e n d a r a a n b e r m o t o r d i p u n g u t P B B - K B s e b e s a r : a . U n t u k s e k t o r i n d u s t r i d i p u n g u t s e b e s a r 1 7 , 1 7 % ( T u j u h b e l a s k o m a t u j u h b e l a s p e r s e n ) d a r i p e m b e l i a n B a h a n B a k a r K e n d a r a a n B e r m o t o r ; b . U n t u k s e k t o r i n d u s t r i b u n k e r ( p e r k a p a l a n ) s e b e s a r 1 0 % ( S e p u l u h p e r s e n ) d a r i p e m b e l i a n B a h a n B a k a r K e n d a r a a n B e r m o t o r ;
1. c.U n t u k u s a h a p e r t a m b a n g a n d a n u s a h a k e h u t a n a n , d i p u n g u t s e b e s a r 9 0 % ( S e m b i l a n p u l u h p e r s e n ) d a r i p e m b e l i a n B a h a n B a k a r K e n d a r a a n B e r m o t o r ; d a n d . U n t u k u s a h a t r a n s p o r t a s i d a n k o n t r a k t o r j a l a n d i p u n g u t s e b e s a r 1 0 0 % ( S e r a t u s p e r s e n ) .

BAB IV

PEMUNGUTAN

Pasal 5

(1)P B B - K B y a n g t e r u t a n g d i p u n g u t d i w i l a y a h d a e r a h t e m p a t l e m b a g a p e n y a l u r d a n k o n s u m e n l a n g s u n g b a h a n b a k a r k e n d a r a a n b e r m o t o r .
(2)D a l a m h a l b a h a n b a k a r t e r s e b u t d i g u n a k a n s e n d i r i m a k a p r o d u s e n d a n / a t a u i m p o r t i r a t a u n a m a l a i n s e j e n i s w a j i b m e n a n g g u n g P a j a k B a h a n B a k a r K e n d a r a a n B e r m o t o r y a n g d i g u n a k a n s e n d i r i a t a u k e n d a r a a n b e r m o t o m y a .
(3)D a l a m h a l p e m b e l i a n B a h a n B a k a r K e n d a r a a n B e r m o t o r d i l a k u k a n a n t a r p e n y e d i a B a h a n B a k a r K e n d a r a a n B e r m o t o r , b a i k u n t u k d i j u a l k e m b a l i k e p a d a l e m b a g a p e n y a l u r d a n / a t a u k o n s u m e n l a n g s u n g , m a k a y a n g w a j i b m e n g e n a k a n P a j a k B a h a n B a k a r K e n d a r a a n B e r m o t o r a d a l a h p e n y e d i a y a n g m e n y a l u r k a n B a h a n B a k a r K e n d a r a a n B e r m o t o r k e p a d a l e m b a g a p e n y a l u r d a n / a t a u k o n s u m e n l a n g s u n g .

Pasal 6

P e r a ^ y i " ^ (^\j,(g|^ji4r^idqi m u l a i b e r l a k u p a d a t a n g g a l 1 A p r i l 2 0 1 9 . n y a , m e m e r i n t a h k a n P e n g u n d a n g a n P e r a t u r a n Bfeutosimur i n i d e n g a n p e h d K p a t a n n y a d a l a m B e r i t a D a e r a h P r o v i n s i K e p u l a u a n BIRO ORGANISASI DAN KORPRI BIRO HUMAS, PROTOKOL. MN PENGHUBUNG SEKRETARIATOBNAN PERWAKILAN RAKYAT DAERAH DINAS KOMUNIKASI DAN INFORMATIKA DINAS PERPUSTAKAAN DAN KEARSIPAN BADAN PENGEUHAAH KEUANGAN DAN ASET DAERAH BAOAN PENGELOIAAN PAJAK DAN RETRIBUSI DAERAH ;.iOAN K t P E G A r t A I A N D A N P E N G E M 8 A N G A N ^t?FR DAYA M A N U S I A D A E R A H D i u n d a n g k a n d i T a n j u n g D i n a n g p a d a L d i i g g a l (—\Jjr-T^f~r I D i t e t a p k a n d i T a n j u n g p i n a n g p a d a t a n g g a l 51 ^^'^ ^ G U B E R N U R KEPULAUAN IN BASIRUN S E K R E T A R I S DAERAH PROVINSI KEPULAUAN ILLAH B E R I T A D A E R A H P R O V I N S I K E P U L A U A N R I A U T A H U N 2 0 1 8 N O M O R

Isi peraturan

Teks4PDFHirarki

Memuat teks peraturan…