SURAT EDARAN BUPATI CIREBON
Nomor : 970/1508/Dispenda
TENTANG
PENGAWASAN DAN PENGENDALIAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KABUPATEN CIREBON
Berdasarkan Undang-undang No mor 28 tahun 2009 tentang Pajak Daerah dan Retribusi Daerah dan Peraturan Daerah Kabupaten Cirebon Nomor 2 tahun 2011 tentang Pajak Daerah serta Peraturan Bupati Cirebon Nomor 26 tahun 2014 tentang Tata Cara Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kabupaten Cirebon, di pandang perlu untuk diberitahukan hal-hal sebagai berikut :
1) Bahwa realisasi penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan sampai dengan saat ini masih salah satu contributor PAD yang signifikan dan digunakan sebagai biaya pembangunan Daerah Kabupaten Cirebon sehingga dibutuhkan koordinasi, kerjasama dan komitmen seluruh steakholder untuk mengelola secara optimal.
2) Sesuai ketentuan dalam Pasal 65 Ayat (2) dan Pasal (66) Ayat (2) Peraturan Daerah Kabupaten Cirebon Nomor 2 tahun 2011 tentang Pajak Daerah disebutkan bahwa Objek Pajak Bumi dan Bangunan Perdesaan dan Perkotaan adalah bumi dan/atau bangunan yang dimiliki, dikuasai dan/atau dimanfaatkan orang pribadi atau badan, kecuali kawasan yang digunakan untuk kegiatan usaha perkebunan, perhutanan dan pertambangan, serta Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan adalah orang pribadi atau badan yang secara nyata mempunyai suatu hak atas bumi dan/atau memiliki, menguasai dan/atau memperoleh manfaat atas bangunan dan dikenakan kewaiban membayar Pajak.
3) Atas dasar butir (1) dan (2) tersebut, diberitahukan kepada seluruh masyarakat Kabupaten Cirebon bahwa pengenaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan pada tahun 2015 masih dipungut sesuai ketentuan Peraturan Daerah Kabupaten Cirebon Nomor 2 tahun 2011 tentang Pajak Daerah.
BUPATI CIREBON
TTD
Drs. H. SUNJAYA PURWADISASTRA, MM.,M.Si
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