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Pertemuan 13

Pertemuan 13. Keadilan atas Pjk Daerah. Undang – Undang (DPR/D) Peraturan Daerah Kepastian Hukum Kepentingan Umum Banding - PP Kasasi - MA Ketetapan Hukum Pasti. Undang – Undang (DPR/D  Kep / Per ). Sesuai UUD 1945 - UU 34 – 2000 Sesuai pembahasan DPRD Perwakilan rakyat

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Pertemuan 13

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  1. Pertemuan 13

  2. Keadilan atas Pjk Daerah Undang – Undang (DPR/D) Peraturan Daerah Kepastian Hukum Kepentingan Umum Banding - PP Kasasi - MA Ketetapan Hukum Pasti

  3. Undang – Undang (DPR/D  Kep / Per) • Sesuai UUD 1945 - UU 34 – 2000 • Sesuai pembahasan DPRD • Perwakilan rakyat • Mewakili WP

  4. Peraturan Daerah • Aturan Pelaksanaan • Pembahasan DPRD + Pemda • Wakil Rakyat / WPD • Disesuaikan perkembangan • Lebih fleksibel

  5. Kepastian Hukum • Dilindungi UU & ketentuan • Semua mematuhi • Ada keseragaman • Kepastian tanpa keraguan

  6. Kepentingan Umum • Dr rakyat utk rakyat • Masy. luas - Kesejahteraan • Perimbangan sesama • Subsidi silang

  7. B a n d i n g – PP(UU 14 – 2002) • Ada Keputusan Keberatan • Ada sengketa (beda pendapat) • Belum setuju (beda hitungan) • Prosedur spt keberatan • Pembayaran 50% (3  12 bln)

  8. K a s a s i - MA • Ada Putusan Banding • Ada sengketa (beda pendapat) • Belum setuju (beda hitungan) • Keputusan akhir (final) • Tanpa batas waktu

  9. Ketetapan Hukum yg PastiPajak Daerah (keadilan) • Surat Ketetapan Pajak • Surat Keputusan Keberatan • Surat Putusan Banding • Surat Putusan MA • UU tdk baik - Makamah Konstitusi • Azas Peradilan ke Presiden

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