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t • -M e n i n b a n g i a . bahwa k e t e n t u a n t a r i p P a j a k R e k l a o i e s e b a g a i m a n a d i a t u r d a l a n P e r a t u r a n D a e r a h K a b u p a t e n D a e r a h T i n g k a t I I P a c i t a n NcMnor 6 t a h u n 1 9 8 3 J o . P e r a t u r a n D a e r a h K a b u p a t e n D a e r a h T i n g k a t I I P a c i t a n Nomor 2 ; t a h u n 1 9 8 8 s u d a h t i d a k s e s u a i l a g i d e n g a n p e r k e m b a n g a n k e a d a a n i . • " ; 1 b . bahwa s e h u b u n g a n d e n g a n maksud t e r s e b u t p a d a h u r u f a K o n s l d e r a n menlmbang i n i * maka p e r l u mengadakan p e r u b a h a n t e r h a d a p P e r a t u r a n D a e r a h t e n t a n g P a j a k R e k l a m e d a n m e n e t a p k a n ^ k e m b a l i k e t e n t u a n p e r u b a h a n n y a d a l a m s u a t u P e r a t u r a n D a e r a h . M e n g i n g a t i 1 . U n d a n g - u n d a n g - Nomor 1 2 T a h u n 1 9 5 0 t e n t a n g P e m b e n t u k a n D a e r a h — d a e r a h ' K a b u p a t e n d a l a m l i n g k u n g a n P r o p i n s l Jawa T i m u r ; 2 . L k i d a n g - u n d a n g Nomor 1 1 D r t . T a h u n 1 9 5 7 t e n t a n g P e r a t u r a n Umum P a j a k D a e r a h ( L e m b a r a n N e g a r a T a h u n 1 9 3 7 Nomor 5 6 Tambahan, L e m b a r a n N e g a r a 1 2 8 7 ) ; 3. U n d a n g u n d a n g ; Nomor 5 T a h u n 1 9 7 4 t e n t a n g P o k o k -p o k o k P e m e r l n t a h a n D i D a e r a h ( L e m b a r a n N e g a r a T a h u n 1974 Nomor 3 B t Tambahan L e m b a r a n N e g a r a Nomor 3 0 3 7 ) J -4. U n d a n g - u n d a n g ' Nomor 8 T a h u n 1 7 8 1 t e n t a n g Hukum A c a r a P l d a n a ( L e m b a r a n N e g a r a T a h u n 1 9 8 1 Nomor 7 6 ^ Tambahan L e m b a r a n N e g a r a Nomor 3 2 0 9 ) | 5. U n d a n g - u n d a n g Nomor 6 T a h u n 1 9 8 3 t e n t a n g K e t e n t u a n Umum d a n T a t a C a r a Perpajak£tfi ( L e m b a r a n N e g a r a T a h u n 1 9 8 3 Nomor 8 9 , Tambahan L e m b a r a n N e g a r a Nomor 3 2 6 2 ) I :
6. P e r a t u r a n P e a e r l n t a h N o a o r 5 T a h u n 1 9 7 3 t e n t a n g P e n g u r u s a n P e r t a n g g u n g J a M a b a n d a n - P e n g a w a s a n Keuangan , D a e r a h ( L e a b a r a n N e g a r a T a h u n 1 9 7 3 Nomor 3 ( Tambahan L e m b a r a n N e g a r a Nomor 3 0 4 6 ) ; 7. P e r a t u r a n H e n t e r i D a l a m N e g e r i Nomor 7 T a h u n t e n t a n g Pedoman P e m u n g u t a n P a j a k R e k l a m e | 1 9 9 5 8. K e p u t u s a n M e n t e r i D a l a m N e g e r i Nomor 8 4 T a h u n 1 9 9 3 t e n t a n g B e n t u k P e r a t u r a n D a e r a h d a n P e r a t u r a n D a e r a h P e r u b a h a n 9. K e p u t u s a n H e n t e r i D a l a m N e g e r i Nomor 8 5 T a h u n 1 9 9 3 t e n t a n g P e n g u n d a n g a n P e r a t u r a n D a e r a h d a n a t a u K e p u t u s a n K e p a l a D a e r a h l e w a t t e n g g a n g w a k t u i 1 0 . P e r a t u r a n D a e r a h K a b u p a t e n D a e r a h ^ T i n g k a t ' I I P a c i t a n Nomor 6 T a h u n 1 9 8 3 t e n t a n g P a j a k R e k l a m e i 1 1 . P e r a t u r a n D a e r a h K a b u p a t e n D a e r a h - T i n g k a t . I I P a c i t a n Nomor 7 T a h u n 1 9 8 8 t e n t a n g P e n y i d i k P e g a M a i N e g e r i S i p i l d i l l n g k u n g a n P e m e r i n t a h K a b u p a t e n D a e r a h T i n g k a t I I P a c i t a n | 1 2 . P e r a t u r a n D a e r a h K a b u p a t e n D a e r a h , T i n g k a t ; I I P a c i t a n Nomor 7 T a h u n 1 9 9 6 t a n t a n g ; K e b e r s l h a n , K e l n d a h a n d a n K e t e r t l b a n d a l a m K a b u p a t e n D a e r a h T i n g k a t I I P a c i t a n . Dengan p e r s e t u j u a n Dewan P e r w a k l l a n R a k y a t D a e r a h K a b u p a t e n D a e r a h T i n g k a t I I P a c i t a n , :
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' - • bm' R e k l a m e c a h a y a s e t l a p « a t a u b a g l d u i n y a a i f - 1 , ' 1 . s e l a m a s a t u h a r l , s e b e s a r Rp. 1 5 0 , - ( s e r a t u s l i m a p u l u h r u p l a h ) ; ; 2 . l e b l h d a r i s a t u h a r l s a m p a l d e n g ^ s a t u m l n g g u s e b e s a r Rp. 7 5 0 , — ( t u J u h ' r a t u s l i m a \ p u l u h r u p l a h ) ; i 3 . l e b l h d a r i s a t u m l n g g u s a m p a l d e n g a n s a t u b u l a n s e b e s a r Rp. 3 . 0 0 0 , - ( t l g a r l b u r u p l a h ) ; \ Am l e b l h d a r i s a t u b u l a n s a m p a l . d e n g a n t l g a < b u l a n s e b e s a r Rp. 4 . 1 2 3 , - ( e m p a t r i b u r s e r a t u s d u a p u l u h l i m a r u p l a h ) ; | ; 5. l e b l h d a r i t l g a b u l a n s a m p a l d e n g a n enam I b u l a n s e b e s a r Rp. 5.250,— ( l i m a r i b u < d u a r a t u s l i m a p u l u h r u p l a h ) ;' ' 6. l e b l h d a r i enam b u l a n s a m p a l . d e n g a n s a t u t a h u n s e b e s a r Rp. 7 . 5 0 0 , - ( t u J u h r l b u l i m a r a t u s r u p l a h ) ; c. R e k l a m e s l i d e / f i l m , s e t l a p k a l i p u t a r s e b e s a r ^ Rp. 2 2 5 , - ( d u a r a t u s d u a p u l u h l i m a , r u p l a h ) ; i '- ' •; 7 • i
i ^ • • - 5d.'IReklame s u a r a i ^ . ;- s e l a m a s a t u h a r l s e b e s a r Rp. 7 5 0 , - ( t u J u h r a t u s l i m a p u l u h r u p l a h ) ; • • ' -• • .— l e b l h d a r i s a t u b u l a n , s e t l a p tiarinya s e b e s a r \ Rp. : 6 7 3 , - (enam r a t u s t u i u h p u l u h l i m a ' r u p l a h ) ; . e . . R e k l a m e f i l m k e l l l l n g u n t u k s e k a l i ; a t a u l e b l h i p e m u t a r a n d l s u a t u t e m p a t s e l a m a ; s a t u h a r l ' a t a u b a g i a n n y a , s e b e s a r Rp. 4 . 5 0 0 , - ( e m p a t r l b u I l i m a r a t u s r u p l a h ) ; f . ^ R e k l a m e b e r j a l a n ; ^ 1 . s e l a m a s a t u h a r l , s e b e s a r Rp. 4 5 0 , — ( e m p a t r a t u s l i m a p u l u h r u p l a h ) ; 2 . l e b l h d a r i s a t u h a r l s a m p a l d e n g a n s a t u m l n g g u , f s e b e s a r Rp. 2 . 2 5 0 , - ( d u a r l b u : d u a r a t u s l i m a p u l u h r u p l a h ) | : 3 . l e b l h d a r i s a t u m l n g g u s a m p a l d e n g a n s a t u b u l a n , s e b e s a r Rp. 3 . 5 0 0 , - ( t l g a r l b u l i m a ' r a t u s r u p l a h ) ; g . ; R e k l a m e k e n d a r a a n s e l a m a 1 h a r l . s e b e s a r - Rp. ! 3 . 0 0 0 , - ( t l g a r l b u r u p l a h ) ; h . ' R e k l a m e s e l e b a r a n i : 1 . s a m p a l d e n g a n 5 0 0 l e m b a r , s e b e s a r Rp. 1.500,— t ( s e r l b u - l i m a r a t u s r u p l a h ) ; : 2 . l e b l h d a r i 5 0 0 l e m b a r s a m p a l d e n g a n l.OOO l e m b a r s e b e s a r Rp. 2 . 2 5 0 , - ( d u a r l b u . d u a j r a t u s l i m a p u l u h r u p l a h ) ; ; 3 . l e b l h d a r i l.OOO l e m b a r s a m p a l d e n g a n 2 . 5 0 0 l e m b a r , -. s e b e s a r Rp. 3 . 0 0 0 , - ( t l g a r l b u I r u p l a h ) I ! 4. l e b l h d a r i 2 . 5 0 0 l e m b a r s a m p a l d e n g a n 5.000 l e m b a r s e b e s a r Rp. 3 . 7 5 0 , - ( t l g a r l b u t u J u h r a t u s l i m a p u l u h r u p l a h ) ; 1.' R e k l a m e t e m p e l , s e t l a p mr a t a u b a g i a n n y a i : 1 . s e l a m a • s a t u h a r l Rp. 2 2 3 , - ' ( d u a r a t u s d u a p u l u h l i m a r u p l a h ) ; ; 2 . l e b l h d a r i s a t u h a r l s a m p a l d e n g a n s a t u t- m l n g g u s e b e s a r Rp. 1.125,— ( s e r l b u s e r a t u s d u a p u l u h l i m a r u p l a h ) ; 3. l e b l h d a r i s a t u m l n g g u s a m p a l d e n g a n s a t u j b u l a n s e b e s a r Rp. Z.Z50,— ( d u a r l b u d u a r a t u s l i m a p u l u h r u p l a h ) ; 4. l e b l h d a r i s a t u b u l a n s a m p a l ;dengan t l g a b u l a n s e b e s a r Rp. 3.COO,— ( t l g a r l b u r u p l a h ) ;
; S. l e b l h d a r i t i g a b u l a n s a a p a i :dengan enam b u l a n Rp. 4 . 5 0 0 , - ( e m p a t r l b u ' l i m a r a t u s 1 r u p i a h l t 2 ' • J . ( R e k l a m e s p a n d u k s e t i a p m I
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t ^ 1 • ^- - : : 1 . s e l a m a s a t u h a r i s e b e s a r Rp. ; 3 0 0 , - ( t i g a r a t u s r u p l a h ) | ' 2 . l e b l h d a r i s a t u h a r l s a m p a l d e n g a n s a t u m l n g g u s e b e s a r Rp. 1 . 5 0 0 , - ( s e r l b u l i m a r a t u s : r u p l a h ) J , i 3 . l e b l h d a r i s a t u m l n g g u s a m p a l d e n g a n s a t u b u l a n s e b e s a r Rp. 3 . 0 0 0 , - ( t l g a r l b u r u p l a h ) ; ! • , ;• -t . C. U r u t a n P e n e m p a t a n p a s a l 1 1 l a m a d i u b a h m e n j a d l p a s a l 1 2 b a r u d a n P a s a l 1 2 l a m a d i u b a h m e n j a d l p a s a l 1 1 b a r u . ' ; r P a s a l I I I r ' - ' P e r a t u r a n D a e r a h i n l m u l a i b e r l a k u p a d a . t a n g g a l * , • -d i u n -d a n g k a n . ' ^ ' > I ^ A g a r > s e t l a p o r a n g m e n g e t a h u i n y a , m e m e r l n t a h k a n pengundangan' P e r a t u r a n D a e r a h I n l d e n g a n m e n e m p a t k a n n y a d a l a m L e m b a r a n D a e r a h K a b u p a t e n D a e r a h T i n g k a t I I P a c i t a n . D l t e t a p k a n d l P a c i t a n P a d a T a n g g a l 1 4 A g u s t u s 1 9 9 6 BUPATI KEPALA DAERAH TINGKAT I IP A C I T A N DEHAN PERMAKILAN RAKYAT DAERAH
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PENJELASAN PASAL DEMI PASAL. P a s a l I h u r u f A \ : C u k u p j e l a s . h u r u f B I ! - s a t u h a r i 2 4 Jam - k u r a n g d a r i 1 ( s a t u ) h a r i d i h i t u n g s a t u h a r i p e n u h . '. - s a t u m l n g g u 7 ( t u j u h ) h a r i . — s a t u b u l a n 3 0 ( t i g a p u l u h ) h a r i . I - s a t u t a h u n 1 2 ( d u a b e l a s ) b u l a n . h u r u f C : s C u k u p j e l a s . P a s a l I I : Cukup j e l a s . i I i ; „ oOo 1 T I i