PERBUP NO 24 A TAHUN 2014 TENTANG TATA CARA PEMBATALAN KETETAPAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN
J
•
i
B UP A T I
P A CI T A N
P R OV I NSI J A WA T I H UR
P E R A T U R A N B UP A T I P A C I T A N
NOMOR ywvutsrponmlkjihgfedcbaYWVUTSRPONMLKJIHEDCBA
;i-i |Jl T A H UN 2 0 1 4
T ENT ANG
T A T A C A R A P E M B A T A L A N K E T E T A P A N P A J A K BUM I
DA N BA NGUNA N P E R D E S A A N DA N P E R K O T A A N
D E N G A N R A H Bf A T T UH A N Y A N G M A H A E S A
I
!
M e n i m ba n g
B UP A T I P A C I T A N ,
b a h w a g u n a m el a k s a n a k a n k e te n tu a n Pa s a l 2 3 A ya t
(3)
P er a tu r a n D a er a h Ka b u p a ten Pa cita n N omor 2 T a h u n 2 0 1 3
ten ta n g
Pa ja k
Per kota a n ,
B u mi
maka
dan
p erlu
B angu nan
m en eta p k a n
Perdes a a n
P er a tu r a n
dan
B u p a ti
ten ta n g Ta ta C a r a Pemb a ta la n Keteta p a n Pajak B u m i d a n
B a n g u n a n Perdes a a n d a n Per kota a n .
Me ng i ng at
1. U n d a n g - U n d a n g
N omor
32 Ta h u n
2004
ten ta n g
P em er in ta h a n D a er a h s eb a ga ima n a tela h b eb era pa k a l i
d i u b a h te r a k h ir d en g a n U n d a n g - U n d a n g N om or 12
Ta h u n 2008;
2 . U n d a n g - U n d a n g N om or 2 8 T a h u n 2 0 0 9 ten ta n g Pajak
D a er a h d a n R etr ib u s i D a er a h ;
3. U nda ng- U nda ng
N om or
12
Ta h u n
2011
ten ta n g
P em b en tu k a n P er a tu r a n P er u n d a n g - u n d a n g a n ;
4 . P er a tu r a n P emer in ta h N omor 3 8 T a h u n 2 0 0 7 ten ta n g
P em b a ^ a n
Pu s a t,
U r u s a n P em er in ta h a n
P em er in ta h
D a er a h
A n ta r a
P emer in ta h
P r op in s i d a n
Pemer in ta h
D a er a h Ka b u p a ten / Kota ;
5. P er a tu r a n M en ter i D a l a m N egeri N om or 1 T a h u n 2 0 1 4
ten ta n g P em b en tu k a n P r od u k H u k u m D a er a h ;
6. P er a tu r a n D a er a h Ka b u p a ten Pa cita n N om or 18 T a h u n
2 0 0 7 ten ta n g U r u s a n P em er in ta h a n Ka b u p a ten Pa cita n .
7. P er a tu r a n D a er a h Ka b u p a ten Pa cita n N omor 2 T a h u n
2 0 1 3 ten ta n g Pa ja k B u m i d a n B a n g u n a n Perdes a a n d a n
Per kota a n ;
I
i
i
1
i
i
!
1
i
8. P er a tu r a n
P etu n j u k
B u p a ti
N omor
Pela ks a n a a n
Pa cita nromH
Homor
48
ta h u n
P er a tu r a n
2013
D a er a h
ten ta n g
Ka b u p a ten
2 T a h u n 2 0 1 3 ten ta n g Pajak B u m i d a n
B a n g u n a n Perdes a a n d a n Per kota a n ;
i
H E B I UT US K A N :
Me ne t apkan
: P E R A T UR A N
BUP A T I
T ENT ANG
TATA
P EM BA T A L A N
K ET ET APAN
PAJAK
BUM I
BA NGUNA N P E R D E S A A N DA N P E R K O T A A N
i
BABI
K E T E N T UA N UM UH
;
P asal 1
CAR A
DA N
D a l a m P er a tu r a n B u p a ti i n i , ya n g d i m a k s u d d en ga n :
1. P emer in ta h D a er a h a d a la h Pemer in ta h Ka b u p a ten Pa cita n .
2 . B u p a t i a d a la h B u p a ti Pa cita n .
3 . D in a s a d a la h D in a s Pen d a p a ta n ,
Pengelola a n, Keu a n ga n
d a n As et
Ka b u p a ten Pa cita n . \
4 . Kepa la D in a s a d a la h Kepa la D in a s Pen d a p a ta n , Pengelola a n Keu a n ga n d a n
As et Ka b u p a ten p a cita n .
5. Pajak B u m i d a n B a n gu n a n Perdesaan d a n Perkotaan j ^ g sela nju tnya dis eb u t
PB B - P2 a da la h pa ja k atas b u m i d a n / a ta u b a n gu n a n ya n g d imilik i, d iku a s a i,
d a n / a ta u d ima n fa a tka n oleh ora ng p r ib a d i a ta u B a d a n , kecu a li ka w a s a n ya n g
d igu n a ka n u n t u k k e ^ t a n u s a h a p erkeb u n a n , p er h u ta n a n , d a n p e r ta m b a n ^ n
6. Per moh on a n Pemb etu la n a d a la h p er m oh on a n p em b etu la n ya n g d ia j u k a n
oleh W a jib Pa ja k a ta s k es a la h a n tu l is , ter h a d a p s u r a t k e p u tu s a n a ta u
s u r a t k eteta p a n .
•
7 . S u r a t P em b er ita h u a n
Pa ja k Ter u ta n g Pajak
B u m ! dan
B angu nan
Perdes a a n d a n Perkota a n ya n g s ela n ju tn ya d is eb u t d en ga n SPPT PB B - P2
a d a la h S u r a t ya n g d ig u n a k a n oleh D in a s u n t u k m e m b e r ita h u k a n b es a m ya
PB B - P2 ya n g ter u ta n g kep a d a W a jib Pajak.
8. S u ra t Ketetapan Pajak D a era h Leb ih B a ya r Pa ja k B u m i d a n B a n g u n a n
Perdes a a n d a n Per kota a n , ya n g sela nju tnya dis in gka t SKPD LB PB B - P2, a da la h
s u r a t keteta pa n pa ja k ya n g men en tu k a n j u m l a h keleb iha n pemb a ya ia n pajak
ka rena j u m l a h kr ed it pa ja k leb ih b esar d a r i pa da pa ja k ya n g ter u ta n g a ta u
seha ru snya tid a k ter u ta n g
9 . S u r a t Keteta p a n Pajak D a er a h Pa ja k B u m i d a n B a n g u n a n Perdes a a n d a n
Per kota a n ya n g s ela n ju tn ya d is eb u t d en ga n S KPD PB B - P2 a d a la h a d a la h
s u r a t keteta p a n p a ja k ya n g m e n e n tu k a n b es a m ya j u m l a h p ok ok p a ja k
ya n g ter u ta n g b es erta s a n k s i a d m in is tr a s i.
10. S u r a t Ta gih a n Pa ja k D a er a h Pa ja k B u m i d a n B a n g u n a n Perdes a a n d a n
Per kota a n
ya n g \ s ela n ju tn ya d is in g k a t STPD PB B - P2, a d a la h
su rat
u n t u k m ela k u k a n I t a ^ a n
pa ja k d a n / a ta u s a n ks i a d min is tr a tif b eru p a
b u n ga d a n / a ta u denda .
1 1 . Pemb atalan Ketetapan Pajak B u m i d a n B a n g u n a n Perdes a a n d a n Perkota a n
a d a la h k e p u tu s a n p em b a ta la n s eb a ga i a k ib a t p en er b ita n d a ta ya n g tid a k
b en a r a ta s SPPT, S KPD PB B - P2, STPD PB B - P2 d a n S KPD LB PB B - P2
BA Bn
J E N I S P EMBA T A L A N P BB-P 2
Pasal2
W a jib Pa ja k d a p a t m en g a ju k a n p em b a ta la n keteta p a n PB B - P2 kep a d a B u p a ti
m e l a l u i Kep a la D in a s ter h a d a p :
a.
b.
c.
d.
S u r a t P em b er ita h u a n Pa ja k Te r h u ta n g (SPPT);
S u r a t Keteta p a n Pa ja k D a er a h PB B - P2 (SKPD PB B - P2);
S u r a t Ta gih a n Pa ja k D a er a h PB B - P2 (STPD PB B - P2); d a n
S u ra t Ketetapan Pajak D a era h Leb ih B a ya r PB B - P2 (SKPD LB PBB-P2)
*
Pasal 3
Pemb a ta la n keteta p a n PB B - P2 s eb a ga ima n a d i m a k s u d p a d a Pasal 2 a n ta r a
Ia in d is eb a b k a n k a r e n a :
a.
ter h a d a p ob jek p a ja k p a d a t a h u n pajeik ya n g s a m a d ite r b itk a n leb ih d a r i
s a tu k eteta p a n ;
\
b.
ob jek p a ja k n ya tid a k a d a ;
c.
ob jek
p a ja k ya n g \ s eh a r u s n ya
tid a k d ik e n a k a n PB B - P2
s eb a ga ima n a
d i m a k s u d d a l a m Pasal 3 a ya t (4) P er a tu r a n D a er a h Ka b u p a ten Pa cita n
N omor 2 T a h u n 2 0 1 3 ten ta n g Pa ja k B u m i d a n B a n g u n a n Perdes a a n d a n
Perkota a n ; d a n / a ta u
d.
ob jek p a ja k ya n g b e l u m jela s d ik e ta h u i W a jib Pa ja knya .
P asal 4
B u p a t i a ta u Kepa la D in a s k a r en a j a b a ta n a ta u a ta s permohonE tn W a jib Pajak
d a p a t m e m b a ta l k a n SPPT, S KPD PB B - P2, STPD PB B - P2 d a n S KPD LB PB B - P2
yeing tid a k b en a r.
|
BAB i n
T A T A CA R A P ENGA J UA N P EMBA T A L A N
Pasal5
(1) Per moh on a n pemb atalE in SPPT yftn g tid a k b en a r s eb a gfiima na d i m a k s u d
d a l a m p a s a l 2 h u r u f a d a p a t d ia j u k a n secEira perseorangEtn m a u p u n
k olek tif
;
(2) P er moh on a n p e m l ^ t a l a n S KPD PB B - P2, STPD PB B - P2 d a n S KPD LB
PB B - P2 s eb a ga ima n a d i m a k s u d d a l a m Pa s a l 2 h u r u f b , h u r u f c, d a n h u r u f
d d ia j u k a n secfira p er s cor a n ga n .
(3) Per moh on a n pemb atEtlan d ia j u k a n secara ter tu lis d a l a m b a h a s a In d on es ia
d en ga n men ca n tu mkE in a la s a n ya n g m e n d u k u n g p er m oh on a n n ya ;
(4) S u r a t p er m oh on a n p em b a ta la n d ia ju ks in d a n dis a mpE tika n kep a d a Kepa la
D in a s ;j
j
(5) U n t u k m e n d u k u n g permohonE tn p em b a ta la n SPPT ya n g
s eb a ga ima n a d i m a k s u d p a d a a ya t (1) d en ga n m el a m p ir k a n :
tid a k
b en a r
a . SPPT, S KPD PB B - P2, STPD PB B - P2 d a n S KPD LB PB B - P2 asU
ya n g
d i m o h o n k a n p em b a ta la n ;
b . fotokop i id en tita s W a jib Pajak, d a n fotokop i id en tita s k u a s a W a jib Pa ja k
d a l a m h a l d ik u a s a k a n ;
c. d o k u m e n p e n d u k u n g ya n g d a p a t m e n u n j u k k a n b a h w a ob jek
p a ja k
ter s eb u t te r m a s u k ob jek p a ja k ya n g d a p a t d ib a ta l k a n ; d a n / a ta u
d . d o k u m e n p e n d u k u n g l a in n ya .
(6) Per moh on a n p em b a ta la n ya n g d i a j u k a n s eca ra p ers cora n ga n s eb a ga ima n a
d i m a k s u d p a d a a ya t (1) d a n a ya t (2) d en ga n p er s ya r a ta n :
a.
1 (satu )
p er moh on a n u n t u k
1 (satu )
SPPT, S KPD
PB B - P2,
STPD
PB B - P2 d a n S KPD LB PB B - P2;
b.
s u r a t p er m oh on a n d ita n d a ta n g a n i oleh W a jib Pajak, d a n d a l a m h a l
s u r a t p er m oh on a n d ita n d a ta n g a n i oleh b u k a n W a jib
Pajak b e r l a k u
k e te n tu a n seb a ga i b er ik u t:
1.
s u r a t p e r m o h o n a n h a r u s d i l a m p i r i d en g a n S u r a t Ku a s a K h u s u s
u n t u k :yutsrponmlkjigfedcbaYWVUTSRPONMLKJIHGFEDCBA
i
a) W a jib Pajak b a d a n ; a t a u
b) W a jib
Pajak
or a n g p r ib a d i d en ga n
p a ja k ya n g
m a s ih
haru s
d ib a ya r leb ih b a n ya k d a r i Rp 2. 000. 000, 00 (d u a j u t a r u p ia h ) ;
2.
s u r a t p e r m o h o n a n h a r u s d i l a m p i r i d en ga n
s u ra t ku asa, u n tu k
W a jib Pajak or a n g p r ib a d i d en ga n p a ja k ya n g m a s i h h a r u s d ib a ya r
p a l in g b a n ya k Rp 2. 000. 000, 00 (d u a j u t a r u p ia h ) .
(7) P er moh on a n
u n tu k
p em b a ta la n
SPPT ya n g
d i a j u k a n secara
k ol ek tif
s eb a ga ima n a d i m a k s u d p a d a a ya t (1) h a r u s m e m e n u h i p er s ya r a ta n :
a.
1 (satu ) p er m oh on a n u n t u k b eb er a p a SPPT T a h u n Pa ja k ya n g s a ma
d en ga n
p a ja k
ya n g
te r u ta n g u n t u k
s etia p
SPPT
p a l in g
b a n ya k
Rp 2 0 0 . 0 0 0 , 0 0 (d u a r a tu s ribu r u p ia h ) ; d a n
b.
d ia j u k a n m el a l u i Kep a la D es a / L u r a h s etemp a t.
I
;
Pasal6
(1) Per moh on a n ya n g tid a k m e m e n u h i k r iter ia p a s a l 3, m a k a p er m oh on a n
d itol a k d a n k ep a d a W a jib
Pa ja k
a ta u k u a s a n ya d ib e r ita h u k a n s eca ra
ter tu l is d is eita i a la s a n ya n g m e n d a s a ii d a l a m j a n g k a w a k t u p a l in g la m a 1
(satu ) b u l a n te r h i tu n g seja k p e n n o h o n a n ter s eb u t d iter im a .
(2) P er moh on a n p em b a ta la n SPPT, S KPD PB B - P2, STPD PB B - P2 d a n S KPD LB
PB B - P2 ya n g tid a k m e m e n u h i p er s ya r a ta n s eb a ga ima n a d i m a k s u d p a d a
Pa s a l
5,
dia ngga p. b u k a n seb a ga i
p er moh on a n
s ehingga
tid a k
dapat
d ip er tim b a n g k a n .
FasalT
i
(1) D a l a mtlkihdaI
hal tidak a d a p er m oh on a n d a r i W a jib Pa ja k a t a u k u a s a n ya d a n
d ik e ta h u i ter d a p a t; k eteta p a n ya n g ti d a k b en a r, ya n g te r c a n tu m d a l a m
SPPT, S KPD PB B - P2, STPD PB B - P2 d a n S KPD LB PB B - P2 petu ga s ya n g
b er w en a n g d i D in a s d a p a t m e n ya m p a ik a n u s u l a n p em b a ta la n SPPT, S KPD
PB B - P2, STPD PB B - P2 d a n S KPD LB PB B - P2 s eca ra j a b a ta n .
(2) U s u l a n p em b a ta la n
SPPT, S KPD PB B - P2, STPD PB B - P2 d a n
S KPD LB
PB B - P2 s eca ra j a b a ta n s eb a ga ima n a d i m a k s u d p a d a a ya t (1) d is a m p a ik a n
kep a d a Kep a la D in a s .
(3) Kep a la D in a s a ta s n a m a B u p a ti d a p a t m en er b itk a n k e p u tu s a n a ta s u s u l a n
p em b a ta la n S PPT,;S KPD PB B - P2, STPD PB B - P2 d a n S KPD LB
s eca ra j a b a ta n .
PB B - P2
}
PasalS
!
1
!
Ta n gga l
p en er im a a n s u r a t p er m o h o n a n p em b a ta la n SPPT, S KPD
S TPD PB B - P2 d a n S KD L B
PB B - P2 s eb a ga ima n a
PB B - P2,
d i m a k s u d d a l a m Pa s a l
2
a d a l a h ta n gga l tc r im a s u r a t
P asal 9
i
(1) Kep a la D in a s a ta s n a m a B u p a ti b er w en a n g m e m b e r ik a n Ke p u tu s a n a ta s
p er m oh on a n p em b a ta la n s eb a ga ima n a d i m a k s u d d a l a m Pasal 2 d a l a m h a l
b es a m ya
PB B - P2
k eteta p a n ya n g te r c a n tu m d a l a m SPPT, S KPD PB B - P2, STPD
dan
S KD L B
PB B - P2
d en ga n
n il a i
p a lin g
b a n ya k
seb esar
Rp 5 0 . 0 0 0 . 0 0 0 , 0 0 ( lim a p u l u h j u t a r u p ia h ) .
(2)
B u p a t i b er w en a n g m e m b e r ik a n Ke p u tu s a n a ta s p er m oh on a n p em b a ta la n
s eb a ga ima n a d i m a k s u d d a l a m Pa s a l 2 d a l a m h a l b es a m ya k eteta p a n ya n g
te r c a n tu m d a l a m SPPT, S KPD PB B - P2, STPD PB B - P2 d a n S KPD LB PB B - P2
d en ga n n il a i leb ih d a r i d a r i Rp 5 0 . 0 0 0 . 0 0 0 , 0 0 (lima p u l u h j u t a r u p ia h )
P asal 1 0
I
(1) Ke p u tu s a n s eb a ga ima n a d i m a k s u d d a l a m Pasal 9 d iteta p k a n b er d a s a r k a n
h a s il p en elitia n d i k a n to r , d a n a p a b ila d ip e r l u k a n d a p a t
d il a n j u tk a n
d en ga n p en elitia n d i la p a n ga n .
(2) Kep u tu s a n
s eb a ga ima n a
d ima ks u d
da la m
Pa s a l
9,
dapat
b emp a
m en g a b u l k a n a ta u men ola k p er m oh on a n W a jib Pajak.
(3) Kepa la D in a s a ta u B u p a ti d a l a m j a n g k a w a k t u p a lin g l a m a 6 (enam) b u l a n
sejak
ta n gga l
p en er im a a n
s u r a t p er m oh on a n
s eb a ga ima n a
d ima ks u d
d a l a m Pa s a l 8, h a r u s m em b er i s u r a t Ke p u tu s a n a ta s p er m oh on a n
W a jib
Pajak s eb a ga ima n a d i m a k s u d d a l a m Pasal 2.
(4) A p a b ila
ja ngka
ter l a m p a u i
dan
w^ tu
Kep a la
s eb a ga ima n a
D in a s
a ta u
d ima ks u d
B u p a ti
pada
tid a k
a ya t
(2)
m em b er i
tela h
s u a tu
Kep u tu s a n , p e n n o h o n a n ya n g d ia j u k a n d i a n ^ a p d i k a b u l k a n .
(5) Ata s p e r m in ta a n ter tu l is d a r i W a jib Pajak, Kep a la D in a s a ta u B u p a ti h a r u s
m em b er ik a n keter a n ga n secara ter tu l is h a l - h a l ya n g m en ja d i d a s a r u n t u k
m en ola k
a ta u
men ga b u lka n
p er m oh on a n
W a jib
Pajak
s eb a ga ima n a
d i m a k s u d p a d a a ya t (2).
P a s a l 11
i
(1) Pen elitia n d i la p a n ga n s eb a ga ima n a d i m a k s u d p a d a Pa s a l 10 a ya t (1)
d i l a k u k a n b er d a s a r k a n s u r a t tu ga s d a n h a s iln ya d itu a n g k a n d a l a m
la p or a n h a s il p en elitia n .
i
1
I
I
i
(2) D a l a m h a l d i l a k u k a n p en elitia n d i la p a n ga n , p cja b a t s cr en d a h - r en d a h n ya
s etin gka t Kep a la S eks i/ eks elon IV ter leb ih d a h u l u m e m b e r ita h u k a n s eca ra
ter tu lis w a k t u p ela ks a n a a n p en elitia n d i la p a n ga n kep a d a W a jib
a ta u k u a s a n ya .i
Pa ja k
i
1
!
BA B r v
j
K E T E N T U A N P E N UT UP
P asal 12
P er a tu r a n B u p a ti i n i m u l a i b er l a k u p a d a ta n gga l d iu n d a n g k a n .
A g a r s etia p or a n g m en g eta h u in ya , m e m e r in ta h k a n p e n g u m u m a n P er a tu r a n
B u p a t i i n i d en ga n p en emp a ta n n ya d a l a m B er ita D a er a h Ka b u p a ten Pa cita n .
D iteta p k a n d i Pa cita n
Pada ta n gga l
3
- _g - 2 0 1 4
BUP A T I P A C I T A N
I NDA R T A T O
1
BA B I V
K E T E N T U A N P E N UT UP
I
P a s a l 11
P er a tu r a n B u p a ti i n i m u l a i b er l a k u p a d a t a n ^ a l d iu n d a n g k a n .
I
A g a r s etia p or a n g m en g eta h u in ya , m e m e r in ta h k a n p e n g u m u m a n P er a tu r a n
B u p a t i i n i d en ga n p en emp a ta n n ya d a l a m B er ita D a er a h Ka b u p a ten Pa cita n .
i
,
D iteta p k a n d i Pa cita n
Pa da ta n gga l
8
- 9
BUP A T I P A C I T A N
I
Cap.t t d
I NDA R T A T O
Di un d an g k an
P ad a t an g g al
di Pac i t an
8 S e p t e m be r 2 0 1 4
t
S E K R E T A R I S DA ER A H
K A BUP A T E N P A CI T A N
D r s . S UK O W I Y O N C M M
P e m bi n a Ut a m a M a d y a
NI P . 1 9 5 9 1 0 1 7 1 9 8 5 0 3 1 0 1 5
B E R I T A D A E R A H K A B U P A T E N P A C I T A N T A H UN 2 0 1 4 N O M O R 2 4
- 2014
I
LAMPIRAN
i
:
P E R A T U R A N BUP A T I P A C I T A N
NOMOR
:
24
T A H UN
2014
T A NGGA L !
8
9
- 2014
CONT OH F O R M A T S UR A T
P ER MOHONA N
A . P E R M O H O N A N Y A N G D I A J UK A N S E C A R A P E R S E O R A N G A N
La mp ir a n
: 1 (satu ) s et
Y th . Kepa la D PPKA
Hal
: P er moh on a n Pemb etu la n PB B - P2
Ka b u p a ten Pa cita n
Di
'
Pa cita n
Y a n g b er ta n d a ta n g a n d i b a w a h i n i :
N a ma
:
N fK
: ...„
Ala ma t
:
D es a / Kelu r a h a n * ) :
Keca ma ta n
:
Ka b u p a ten / Kota * ) :
N om or tclep on
:
M e n g a j u k a n p er m oh on a n p e m b c tu l a n SPPT / S KPD / STPD / S K
PB B - P2 •) T a h u n Pa ja k
A ta s ob jek Pajak :
NOP
:
Ala ma t
:
D es a / Kelu r a h a n * ) :
Keca m a ta n
Ka b u p a ten
; Pa cita n
t
f
A la s a n m en g a j u k a n p er m oh on a n p em b etu l a n i n i a d a la h :
1
;
2
I
3. d s t.
>
B er s a m a i n i d i l a m p i r k a n :
1.
2.
fotocopy SPPT/SKPD PB B - P2 *) T a h u n Pa ja k
S u r a t Ku a s a Kh u s u s / S u r a t Ku a sa *) d a l a m h a l s u r a t p er m oh on a n tid a k
d ita n d a ta n g a n i W a jib Pajak;
3. d o k u m e n p e n d u k u n g :
a
;
b
.}
c. d s t.
D e m i k i a n d is a m p a ik a n u n t u k d a p a t d ip er tim b a n g k a n .
;
I
-
W a jib Pa ja k/ Ku a s a W a jib Pajak*)
(
*) coret ya n g tid a k p e r l u
- 20....
)
B .yutsrponmlkjigfedcbaYWVUTSRPONMLKJIHGFEDCBA
C O N T O H S U R A T P E R M O H O N A N Y A N G D I A J UK A N S E C A R A K O L E K T I F
N om or
:
L a m p ir a n
: 1 (satu ) s et
Ka b u p a ten Pa cita n
Hal
: P er m oh on a n P emb etu la n PB B - P2
Di
Yth . Kep a la D PPKA
Pa cita n
Ya n g b er ta n d a ta n g a n d i b a w a h i n i :
Kep a la D es a / Lu ra h *) ;• :
Keca m a ta n
^ :
Ka b u p a ten / Kota * )
, :
N om or Telep on
m en g a ju k a n
d en g a n
:
p er m oh on a n
rincian
p em b etu l a n
PB B - P2
a ta s
s eju mla h
SPPT
s eb a ga ima n a D a fta r P er m oh on a n P emb etu la n PB B - P2 S eca ra
Ko l e k tif ter la m p ir .
B er s a ma i n i d i l a m p i r k a n :
1.
fotocopy SPPT T a h u n Pajak
2.
d oku men p en d u k u n g:
a
,., s eju m la h
b
.:, s eju m la h
c.
s eju m la h
d s t.
D e m i k i a n d is a m p a ik a n u n t u k d a p a t d ip er tim b a n g k a n .
-
- 20....
Kep a la D es a / Lu ra h *)
(
*) coret ya n g tid a k p er l u
L a m p ir a n
D A F T A R P E R M O H O N A N P E M B E T U L A N P BB-P 2 S E C A R A K O L E K T I F
D esa/Kelu rahan *)
Kecamatan
Kab u paten
Ta h u n Pajak
No
1
NOP
URAIAN
S E M UI A
MENJADI
2
3
4
5
-
- 20...,
Kep a la D es a / Lu r a h * )
(
)
*) coret ya n g tid a k p e r l u
B UP A T I P A C I T A N
Cap.t t d
I NDA R T A T O
•
i
B UP A T I
P A CI T A N
P R OV I NSI J A WA T I H UR
P E R A T U R A N B UP A T I P A C I T A N
NOMOR ywvutsrponmlkjihgfedcbaYWVUTSRPONMLKJIHEDCBA
;i-i |Jl T A H UN 2 0 1 4
T ENT ANG
T A T A C A R A P E M B A T A L A N K E T E T A P A N P A J A K BUM I
DA N BA NGUNA N P E R D E S A A N DA N P E R K O T A A N
D E N G A N R A H Bf A T T UH A N Y A N G M A H A E S A
I
!
M e n i m ba n g
B UP A T I P A C I T A N ,
b a h w a g u n a m el a k s a n a k a n k e te n tu a n Pa s a l 2 3 A ya t
(3)
P er a tu r a n D a er a h Ka b u p a ten Pa cita n N omor 2 T a h u n 2 0 1 3
ten ta n g
Pa ja k
Per kota a n ,
B u mi
maka
dan
p erlu
B angu nan
m en eta p k a n
Perdes a a n
P er a tu r a n
dan
B u p a ti
ten ta n g Ta ta C a r a Pemb a ta la n Keteta p a n Pajak B u m i d a n
B a n g u n a n Perdes a a n d a n Per kota a n .
Me ng i ng at
1. U n d a n g - U n d a n g
N omor
32 Ta h u n
2004
ten ta n g
P em er in ta h a n D a er a h s eb a ga ima n a tela h b eb era pa k a l i
d i u b a h te r a k h ir d en g a n U n d a n g - U n d a n g N om or 12
Ta h u n 2008;
2 . U n d a n g - U n d a n g N om or 2 8 T a h u n 2 0 0 9 ten ta n g Pajak
D a er a h d a n R etr ib u s i D a er a h ;
3. U nda ng- U nda ng
N om or
12
Ta h u n
2011
ten ta n g
P em b en tu k a n P er a tu r a n P er u n d a n g - u n d a n g a n ;
4 . P er a tu r a n P emer in ta h N omor 3 8 T a h u n 2 0 0 7 ten ta n g
P em b a ^ a n
Pu s a t,
U r u s a n P em er in ta h a n
P em er in ta h
D a er a h
A n ta r a
P emer in ta h
P r op in s i d a n
Pemer in ta h
D a er a h Ka b u p a ten / Kota ;
5. P er a tu r a n M en ter i D a l a m N egeri N om or 1 T a h u n 2 0 1 4
ten ta n g P em b en tu k a n P r od u k H u k u m D a er a h ;
6. P er a tu r a n D a er a h Ka b u p a ten Pa cita n N om or 18 T a h u n
2 0 0 7 ten ta n g U r u s a n P em er in ta h a n Ka b u p a ten Pa cita n .
7. P er a tu r a n D a er a h Ka b u p a ten Pa cita n N omor 2 T a h u n
2 0 1 3 ten ta n g Pa ja k B u m i d a n B a n g u n a n Perdes a a n d a n
Per kota a n ;
I
i
i
1
i
i
!
1
i
8. P er a tu r a n
P etu n j u k
B u p a ti
N omor
Pela ks a n a a n
Pa cita nromH
Homor
48
ta h u n
P er a tu r a n
2013
D a er a h
ten ta n g
Ka b u p a ten
2 T a h u n 2 0 1 3 ten ta n g Pajak B u m i d a n
B a n g u n a n Perdes a a n d a n Per kota a n ;
i
H E B I UT US K A N :
Me ne t apkan
: P E R A T UR A N
BUP A T I
T ENT ANG
TATA
P EM BA T A L A N
K ET ET APAN
PAJAK
BUM I
BA NGUNA N P E R D E S A A N DA N P E R K O T A A N
i
BABI
K E T E N T UA N UM UH
;
P asal 1
CAR A
DA N
D a l a m P er a tu r a n B u p a ti i n i , ya n g d i m a k s u d d en ga n :
1. P emer in ta h D a er a h a d a la h Pemer in ta h Ka b u p a ten Pa cita n .
2 . B u p a t i a d a la h B u p a ti Pa cita n .
3 . D in a s a d a la h D in a s Pen d a p a ta n ,
Pengelola a n, Keu a n ga n
d a n As et
Ka b u p a ten Pa cita n . \
4 . Kepa la D in a s a d a la h Kepa la D in a s Pen d a p a ta n , Pengelola a n Keu a n ga n d a n
As et Ka b u p a ten p a cita n .
5. Pajak B u m i d a n B a n gu n a n Perdesaan d a n Perkotaan j ^ g sela nju tnya dis eb u t
PB B - P2 a da la h pa ja k atas b u m i d a n / a ta u b a n gu n a n ya n g d imilik i, d iku a s a i,
d a n / a ta u d ima n fa a tka n oleh ora ng p r ib a d i a ta u B a d a n , kecu a li ka w a s a n ya n g
d igu n a ka n u n t u k k e ^ t a n u s a h a p erkeb u n a n , p er h u ta n a n , d a n p e r ta m b a n ^ n
6. Per moh on a n Pemb etu la n a d a la h p er m oh on a n p em b etu la n ya n g d ia j u k a n
oleh W a jib Pa ja k a ta s k es a la h a n tu l is , ter h a d a p s u r a t k e p u tu s a n a ta u
s u r a t k eteta p a n .
•
7 . S u r a t P em b er ita h u a n
Pa ja k Ter u ta n g Pajak
B u m ! dan
B angu nan
Perdes a a n d a n Perkota a n ya n g s ela n ju tn ya d is eb u t d en ga n SPPT PB B - P2
a d a la h S u r a t ya n g d ig u n a k a n oleh D in a s u n t u k m e m b e r ita h u k a n b es a m ya
PB B - P2 ya n g ter u ta n g kep a d a W a jib Pajak.
8. S u ra t Ketetapan Pajak D a era h Leb ih B a ya r Pa ja k B u m i d a n B a n g u n a n
Perdes a a n d a n Per kota a n , ya n g sela nju tnya dis in gka t SKPD LB PB B - P2, a da la h
s u r a t keteta pa n pa ja k ya n g men en tu k a n j u m l a h keleb iha n pemb a ya ia n pajak
ka rena j u m l a h kr ed it pa ja k leb ih b esar d a r i pa da pa ja k ya n g ter u ta n g a ta u
seha ru snya tid a k ter u ta n g
9 . S u r a t Keteta p a n Pajak D a er a h Pa ja k B u m i d a n B a n g u n a n Perdes a a n d a n
Per kota a n ya n g s ela n ju tn ya d is eb u t d en ga n S KPD PB B - P2 a d a la h a d a la h
s u r a t keteta p a n p a ja k ya n g m e n e n tu k a n b es a m ya j u m l a h p ok ok p a ja k
ya n g ter u ta n g b es erta s a n k s i a d m in is tr a s i.
10. S u r a t Ta gih a n Pa ja k D a er a h Pa ja k B u m i d a n B a n g u n a n Perdes a a n d a n
Per kota a n
ya n g \ s ela n ju tn ya d is in g k a t STPD PB B - P2, a d a la h
su rat
u n t u k m ela k u k a n I t a ^ a n
pa ja k d a n / a ta u s a n ks i a d min is tr a tif b eru p a
b u n ga d a n / a ta u denda .
1 1 . Pemb atalan Ketetapan Pajak B u m i d a n B a n g u n a n Perdes a a n d a n Perkota a n
a d a la h k e p u tu s a n p em b a ta la n s eb a ga i a k ib a t p en er b ita n d a ta ya n g tid a k
b en a r a ta s SPPT, S KPD PB B - P2, STPD PB B - P2 d a n S KPD LB PB B - P2
BA Bn
J E N I S P EMBA T A L A N P BB-P 2
Pasal2
W a jib Pa ja k d a p a t m en g a ju k a n p em b a ta la n keteta p a n PB B - P2 kep a d a B u p a ti
m e l a l u i Kep a la D in a s ter h a d a p :
a.
b.
c.
d.
S u r a t P em b er ita h u a n Pa ja k Te r h u ta n g (SPPT);
S u r a t Keteta p a n Pa ja k D a er a h PB B - P2 (SKPD PB B - P2);
S u r a t Ta gih a n Pa ja k D a er a h PB B - P2 (STPD PB B - P2); d a n
S u ra t Ketetapan Pajak D a era h Leb ih B a ya r PB B - P2 (SKPD LB PBB-P2)
*
Pasal 3
Pemb a ta la n keteta p a n PB B - P2 s eb a ga ima n a d i m a k s u d p a d a Pasal 2 a n ta r a
Ia in d is eb a b k a n k a r e n a :
a.
ter h a d a p ob jek p a ja k p a d a t a h u n pajeik ya n g s a m a d ite r b itk a n leb ih d a r i
s a tu k eteta p a n ;
\
b.
ob jek p a ja k n ya tid a k a d a ;
c.
ob jek
p a ja k ya n g \ s eh a r u s n ya
tid a k d ik e n a k a n PB B - P2
s eb a ga ima n a
d i m a k s u d d a l a m Pasal 3 a ya t (4) P er a tu r a n D a er a h Ka b u p a ten Pa cita n
N omor 2 T a h u n 2 0 1 3 ten ta n g Pa ja k B u m i d a n B a n g u n a n Perdes a a n d a n
Perkota a n ; d a n / a ta u
d.
ob jek p a ja k ya n g b e l u m jela s d ik e ta h u i W a jib Pa ja knya .
P asal 4
B u p a t i a ta u Kepa la D in a s k a r en a j a b a ta n a ta u a ta s permohonE tn W a jib Pajak
d a p a t m e m b a ta l k a n SPPT, S KPD PB B - P2, STPD PB B - P2 d a n S KPD LB PB B - P2
yeing tid a k b en a r.
|
BAB i n
T A T A CA R A P ENGA J UA N P EMBA T A L A N
Pasal5
(1) Per moh on a n pemb atalE in SPPT yftn g tid a k b en a r s eb a gfiima na d i m a k s u d
d a l a m p a s a l 2 h u r u f a d a p a t d ia j u k a n secEira perseorangEtn m a u p u n
k olek tif
;
(2) P er moh on a n p e m l ^ t a l a n S KPD PB B - P2, STPD PB B - P2 d a n S KPD LB
PB B - P2 s eb a ga ima n a d i m a k s u d d a l a m Pa s a l 2 h u r u f b , h u r u f c, d a n h u r u f
d d ia j u k a n secfira p er s cor a n ga n .
(3) Per moh on a n pemb atEtlan d ia j u k a n secara ter tu lis d a l a m b a h a s a In d on es ia
d en ga n men ca n tu mkE in a la s a n ya n g m e n d u k u n g p er m oh on a n n ya ;
(4) S u r a t p er m oh on a n p em b a ta la n d ia ju ks in d a n dis a mpE tika n kep a d a Kepa la
D in a s ;j
j
(5) U n t u k m e n d u k u n g permohonE tn p em b a ta la n SPPT ya n g
s eb a ga ima n a d i m a k s u d p a d a a ya t (1) d en ga n m el a m p ir k a n :
tid a k
b en a r
a . SPPT, S KPD PB B - P2, STPD PB B - P2 d a n S KPD LB PB B - P2 asU
ya n g
d i m o h o n k a n p em b a ta la n ;
b . fotokop i id en tita s W a jib Pajak, d a n fotokop i id en tita s k u a s a W a jib Pa ja k
d a l a m h a l d ik u a s a k a n ;
c. d o k u m e n p e n d u k u n g ya n g d a p a t m e n u n j u k k a n b a h w a ob jek
p a ja k
ter s eb u t te r m a s u k ob jek p a ja k ya n g d a p a t d ib a ta l k a n ; d a n / a ta u
d . d o k u m e n p e n d u k u n g l a in n ya .
(6) Per moh on a n p em b a ta la n ya n g d i a j u k a n s eca ra p ers cora n ga n s eb a ga ima n a
d i m a k s u d p a d a a ya t (1) d a n a ya t (2) d en ga n p er s ya r a ta n :
a.
1 (satu )
p er moh on a n u n t u k
1 (satu )
SPPT, S KPD
PB B - P2,
STPD
PB B - P2 d a n S KPD LB PB B - P2;
b.
s u r a t p er m oh on a n d ita n d a ta n g a n i oleh W a jib Pajak, d a n d a l a m h a l
s u r a t p er m oh on a n d ita n d a ta n g a n i oleh b u k a n W a jib
Pajak b e r l a k u
k e te n tu a n seb a ga i b er ik u t:
1.
s u r a t p e r m o h o n a n h a r u s d i l a m p i r i d en g a n S u r a t Ku a s a K h u s u s
u n t u k :yutsrponmlkjigfedcbaYWVUTSRPONMLKJIHGFEDCBA
i
a) W a jib Pajak b a d a n ; a t a u
b) W a jib
Pajak
or a n g p r ib a d i d en ga n
p a ja k ya n g
m a s ih
haru s
d ib a ya r leb ih b a n ya k d a r i Rp 2. 000. 000, 00 (d u a j u t a r u p ia h ) ;
2.
s u r a t p e r m o h o n a n h a r u s d i l a m p i r i d en ga n
s u ra t ku asa, u n tu k
W a jib Pajak or a n g p r ib a d i d en ga n p a ja k ya n g m a s i h h a r u s d ib a ya r
p a l in g b a n ya k Rp 2. 000. 000, 00 (d u a j u t a r u p ia h ) .
(7) P er moh on a n
u n tu k
p em b a ta la n
SPPT ya n g
d i a j u k a n secara
k ol ek tif
s eb a ga ima n a d i m a k s u d p a d a a ya t (1) h a r u s m e m e n u h i p er s ya r a ta n :
a.
1 (satu ) p er m oh on a n u n t u k b eb er a p a SPPT T a h u n Pa ja k ya n g s a ma
d en ga n
p a ja k
ya n g
te r u ta n g u n t u k
s etia p
SPPT
p a l in g
b a n ya k
Rp 2 0 0 . 0 0 0 , 0 0 (d u a r a tu s ribu r u p ia h ) ; d a n
b.
d ia j u k a n m el a l u i Kep a la D es a / L u r a h s etemp a t.
I
;
Pasal6
(1) Per moh on a n ya n g tid a k m e m e n u h i k r iter ia p a s a l 3, m a k a p er m oh on a n
d itol a k d a n k ep a d a W a jib
Pa ja k
a ta u k u a s a n ya d ib e r ita h u k a n s eca ra
ter tu l is d is eita i a la s a n ya n g m e n d a s a ii d a l a m j a n g k a w a k t u p a l in g la m a 1
(satu ) b u l a n te r h i tu n g seja k p e n n o h o n a n ter s eb u t d iter im a .
(2) P er moh on a n p em b a ta la n SPPT, S KPD PB B - P2, STPD PB B - P2 d a n S KPD LB
PB B - P2 ya n g tid a k m e m e n u h i p er s ya r a ta n s eb a ga ima n a d i m a k s u d p a d a
Pa s a l
5,
dia ngga p. b u k a n seb a ga i
p er moh on a n
s ehingga
tid a k
dapat
d ip er tim b a n g k a n .
FasalT
i
(1) D a l a mtlkihdaI
hal tidak a d a p er m oh on a n d a r i W a jib Pa ja k a t a u k u a s a n ya d a n
d ik e ta h u i ter d a p a t; k eteta p a n ya n g ti d a k b en a r, ya n g te r c a n tu m d a l a m
SPPT, S KPD PB B - P2, STPD PB B - P2 d a n S KPD LB PB B - P2 petu ga s ya n g
b er w en a n g d i D in a s d a p a t m e n ya m p a ik a n u s u l a n p em b a ta la n SPPT, S KPD
PB B - P2, STPD PB B - P2 d a n S KPD LB PB B - P2 s eca ra j a b a ta n .
(2) U s u l a n p em b a ta la n
SPPT, S KPD PB B - P2, STPD PB B - P2 d a n
S KPD LB
PB B - P2 s eca ra j a b a ta n s eb a ga ima n a d i m a k s u d p a d a a ya t (1) d is a m p a ik a n
kep a d a Kep a la D in a s .
(3) Kep a la D in a s a ta s n a m a B u p a ti d a p a t m en er b itk a n k e p u tu s a n a ta s u s u l a n
p em b a ta la n S PPT,;S KPD PB B - P2, STPD PB B - P2 d a n S KPD LB
s eca ra j a b a ta n .
PB B - P2
}
PasalS
!
1
!
Ta n gga l
p en er im a a n s u r a t p er m o h o n a n p em b a ta la n SPPT, S KPD
S TPD PB B - P2 d a n S KD L B
PB B - P2 s eb a ga ima n a
PB B - P2,
d i m a k s u d d a l a m Pa s a l
2
a d a l a h ta n gga l tc r im a s u r a t
P asal 9
i
(1) Kep a la D in a s a ta s n a m a B u p a ti b er w en a n g m e m b e r ik a n Ke p u tu s a n a ta s
p er m oh on a n p em b a ta la n s eb a ga ima n a d i m a k s u d d a l a m Pasal 2 d a l a m h a l
b es a m ya
PB B - P2
k eteta p a n ya n g te r c a n tu m d a l a m SPPT, S KPD PB B - P2, STPD
dan
S KD L B
PB B - P2
d en ga n
n il a i
p a lin g
b a n ya k
seb esar
Rp 5 0 . 0 0 0 . 0 0 0 , 0 0 ( lim a p u l u h j u t a r u p ia h ) .
(2)
B u p a t i b er w en a n g m e m b e r ik a n Ke p u tu s a n a ta s p er m oh on a n p em b a ta la n
s eb a ga ima n a d i m a k s u d d a l a m Pa s a l 2 d a l a m h a l b es a m ya k eteta p a n ya n g
te r c a n tu m d a l a m SPPT, S KPD PB B - P2, STPD PB B - P2 d a n S KPD LB PB B - P2
d en ga n n il a i leb ih d a r i d a r i Rp 5 0 . 0 0 0 . 0 0 0 , 0 0 (lima p u l u h j u t a r u p ia h )
P asal 1 0
I
(1) Ke p u tu s a n s eb a ga ima n a d i m a k s u d d a l a m Pasal 9 d iteta p k a n b er d a s a r k a n
h a s il p en elitia n d i k a n to r , d a n a p a b ila d ip e r l u k a n d a p a t
d il a n j u tk a n
d en ga n p en elitia n d i la p a n ga n .
(2) Kep u tu s a n
s eb a ga ima n a
d ima ks u d
da la m
Pa s a l
9,
dapat
b emp a
m en g a b u l k a n a ta u men ola k p er m oh on a n W a jib Pajak.
(3) Kepa la D in a s a ta u B u p a ti d a l a m j a n g k a w a k t u p a lin g l a m a 6 (enam) b u l a n
sejak
ta n gga l
p en er im a a n
s u r a t p er m oh on a n
s eb a ga ima n a
d ima ks u d
d a l a m Pa s a l 8, h a r u s m em b er i s u r a t Ke p u tu s a n a ta s p er m oh on a n
W a jib
Pajak s eb a ga ima n a d i m a k s u d d a l a m Pasal 2.
(4) A p a b ila
ja ngka
ter l a m p a u i
dan
w^ tu
Kep a la
s eb a ga ima n a
D in a s
a ta u
d ima ks u d
B u p a ti
pada
tid a k
a ya t
(2)
m em b er i
tela h
s u a tu
Kep u tu s a n , p e n n o h o n a n ya n g d ia j u k a n d i a n ^ a p d i k a b u l k a n .
(5) Ata s p e r m in ta a n ter tu l is d a r i W a jib Pajak, Kep a la D in a s a ta u B u p a ti h a r u s
m em b er ik a n keter a n ga n secara ter tu l is h a l - h a l ya n g m en ja d i d a s a r u n t u k
m en ola k
a ta u
men ga b u lka n
p er m oh on a n
W a jib
Pajak
s eb a ga ima n a
d i m a k s u d p a d a a ya t (2).
P a s a l 11
i
(1) Pen elitia n d i la p a n ga n s eb a ga ima n a d i m a k s u d p a d a Pa s a l 10 a ya t (1)
d i l a k u k a n b er d a s a r k a n s u r a t tu ga s d a n h a s iln ya d itu a n g k a n d a l a m
la p or a n h a s il p en elitia n .
i
1
I
I
i
(2) D a l a m h a l d i l a k u k a n p en elitia n d i la p a n ga n , p cja b a t s cr en d a h - r en d a h n ya
s etin gka t Kep a la S eks i/ eks elon IV ter leb ih d a h u l u m e m b e r ita h u k a n s eca ra
ter tu lis w a k t u p ela ks a n a a n p en elitia n d i la p a n ga n kep a d a W a jib
a ta u k u a s a n ya .i
Pa ja k
i
1
!
BA B r v
j
K E T E N T U A N P E N UT UP
P asal 12
P er a tu r a n B u p a ti i n i m u l a i b er l a k u p a d a ta n gga l d iu n d a n g k a n .
A g a r s etia p or a n g m en g eta h u in ya , m e m e r in ta h k a n p e n g u m u m a n P er a tu r a n
B u p a t i i n i d en ga n p en emp a ta n n ya d a l a m B er ita D a er a h Ka b u p a ten Pa cita n .
D iteta p k a n d i Pa cita n
Pada ta n gga l
3
- _g - 2 0 1 4
BUP A T I P A C I T A N
I NDA R T A T O
1
BA B I V
K E T E N T U A N P E N UT UP
I
P a s a l 11
P er a tu r a n B u p a ti i n i m u l a i b er l a k u p a d a t a n ^ a l d iu n d a n g k a n .
I
A g a r s etia p or a n g m en g eta h u in ya , m e m e r in ta h k a n p e n g u m u m a n P er a tu r a n
B u p a t i i n i d en ga n p en emp a ta n n ya d a l a m B er ita D a er a h Ka b u p a ten Pa cita n .
i
,
D iteta p k a n d i Pa cita n
Pa da ta n gga l
8
- 9
BUP A T I P A C I T A N
I
Cap.t t d
I NDA R T A T O
Di un d an g k an
P ad a t an g g al
di Pac i t an
8 S e p t e m be r 2 0 1 4
t
S E K R E T A R I S DA ER A H
K A BUP A T E N P A CI T A N
D r s . S UK O W I Y O N C M M
P e m bi n a Ut a m a M a d y a
NI P . 1 9 5 9 1 0 1 7 1 9 8 5 0 3 1 0 1 5
B E R I T A D A E R A H K A B U P A T E N P A C I T A N T A H UN 2 0 1 4 N O M O R 2 4
- 2014
I
LAMPIRAN
i
:
P E R A T U R A N BUP A T I P A C I T A N
NOMOR
:
24
T A H UN
2014
T A NGGA L !
8
9
- 2014
CONT OH F O R M A T S UR A T
P ER MOHONA N
A . P E R M O H O N A N Y A N G D I A J UK A N S E C A R A P E R S E O R A N G A N
La mp ir a n
: 1 (satu ) s et
Y th . Kepa la D PPKA
Hal
: P er moh on a n Pemb etu la n PB B - P2
Ka b u p a ten Pa cita n
Di
'
Pa cita n
Y a n g b er ta n d a ta n g a n d i b a w a h i n i :
N a ma
:
N fK
: ...„
Ala ma t
:
D es a / Kelu r a h a n * ) :
Keca ma ta n
:
Ka b u p a ten / Kota * ) :
N om or tclep on
:
M e n g a j u k a n p er m oh on a n p e m b c tu l a n SPPT / S KPD / STPD / S K
PB B - P2 •) T a h u n Pa ja k
A ta s ob jek Pajak :
NOP
:
Ala ma t
:
D es a / Kelu r a h a n * ) :
Keca m a ta n
Ka b u p a ten
; Pa cita n
t
f
A la s a n m en g a j u k a n p er m oh on a n p em b etu l a n i n i a d a la h :
1
;
2
I
3. d s t.
>
B er s a m a i n i d i l a m p i r k a n :
1.
2.
fotocopy SPPT/SKPD PB B - P2 *) T a h u n Pa ja k
S u r a t Ku a s a Kh u s u s / S u r a t Ku a sa *) d a l a m h a l s u r a t p er m oh on a n tid a k
d ita n d a ta n g a n i W a jib Pajak;
3. d o k u m e n p e n d u k u n g :
a
;
b
.}
c. d s t.
D e m i k i a n d is a m p a ik a n u n t u k d a p a t d ip er tim b a n g k a n .
;
I
-
W a jib Pa ja k/ Ku a s a W a jib Pajak*)
(
*) coret ya n g tid a k p e r l u
- 20....
)
B .yutsrponmlkjigfedcbaYWVUTSRPONMLKJIHGFEDCBA
C O N T O H S U R A T P E R M O H O N A N Y A N G D I A J UK A N S E C A R A K O L E K T I F
N om or
:
L a m p ir a n
: 1 (satu ) s et
Ka b u p a ten Pa cita n
Hal
: P er m oh on a n P emb etu la n PB B - P2
Di
Yth . Kep a la D PPKA
Pa cita n
Ya n g b er ta n d a ta n g a n d i b a w a h i n i :
Kep a la D es a / Lu ra h *) ;• :
Keca m a ta n
^ :
Ka b u p a ten / Kota * )
, :
N om or Telep on
m en g a ju k a n
d en g a n
:
p er m oh on a n
rincian
p em b etu l a n
PB B - P2
a ta s
s eju mla h
SPPT
s eb a ga ima n a D a fta r P er m oh on a n P emb etu la n PB B - P2 S eca ra
Ko l e k tif ter la m p ir .
B er s a ma i n i d i l a m p i r k a n :
1.
fotocopy SPPT T a h u n Pajak
2.
d oku men p en d u k u n g:
a
,., s eju m la h
b
.:, s eju m la h
c.
s eju m la h
d s t.
D e m i k i a n d is a m p a ik a n u n t u k d a p a t d ip er tim b a n g k a n .
-
- 20....
Kep a la D es a / Lu ra h *)
(
*) coret ya n g tid a k p er l u
L a m p ir a n
D A F T A R P E R M O H O N A N P E M B E T U L A N P BB-P 2 S E C A R A K O L E K T I F
D esa/Kelu rahan *)
Kecamatan
Kab u paten
Ta h u n Pajak
No
1
NOP
URAIAN
S E M UI A
MENJADI
2
3
4
5
-
- 20...,
Kep a la D es a / Lu r a h * )
(
)
*) coret ya n g tid a k p e r l u
B UP A T I P A C I T A N
Cap.t t d
I NDA R T A T O