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peraturan:sedp:24pj2011

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?127x113}} **KEMENTERIAN KEUANGAN REPUBLIK INDONESIA\\ DIREKTORAT JENDERAL PAJAK** Jl. Jenderal Gatot subroto 40-42\\ Jakarta 12190\\ Kotak Pos 124 Telepon     : (021) 5251609,5250208,5262879\\ Faksimili   : (021) 5736176\\ Website     : www.pajak.go.id ---- Sifat : Sangat Segera Lampiran : Satu berkas               Yth. 1. Para Kepala Kantor Wilayah DJP\\ 2. Para Kepala Kantor Pelayanan Pajak di seluruh Indonesia               SURAT EDARAN\\ Nomor : SE-24/PJ/2011 TENTANG PETUNJUK PENGGUNAAN\\ ALOKASI ANGGARAN KEGIATAN DAFTAR ISIAN PELAKSANAAN ANGGARAN BA 015\\ UNTUK KEGIATAN PENDATAAN, PENILAIAN DAN EKSTENSIFIKASI\\ TAHUN ANGGARAN 2011               Sehubungan dengan kegiatan pendataan, penilaian dan ekstensifikasi berdasan alokasi anggaran kegiatan pada Daftar Isian Pelaksanaan Anggaran (DIPA) BA 015 tahun Anggaran 2011, dengan ini disampaikan hal-hal sebagai berikut: 1. Alokasi anggaran kegiatan DIPA BA 015 untuk kegiatan pendataan, penilaian dan ekstensifikasi adalah dana yang dialokasikan pada DIPA tiap-tiap satuan kerja (satker) Direktorat Jenderal Pajak yang digunakan untuk pembiayaan kegiatan pendataan, penilaian dan ekstensifikasi. 2. Penggunaan alokasi dana untuk kegiatan pendataan, penilaian dan ekstensifikasi sebagaimana dimaksud pada angka 1 diatur dalam Surat Edaran Direktur Jenderal Pajak ini dan pelaksanaannya berpedoman pada Petunjuk Pelaksanaan Kegiatan Pendataan, Penilaian dan Ekstensifikasi Tahun Anggaran 2011 Kantor Wilayah Direktorat Jenderal Pajak (Kanwil DJP) dan Kantor Pelayanan Pajak (KPP) sebagaimana Lampiran Surat Edaran Direktur Jenderal Pajak ini, dengan mempertimbangkan jangka waktu pelaksanaan kegiatan, sumber daya manusia yang tersedia, serta kemampuan penyerapan anggaran. 3. Kantor Pelayanan Pajak Pratama (KPP Pratama) yang menyerahkan kewenangan pemungutan PBB-P2 kepada Pemerintah Kabupaten/Kota pada:   a. tahun pengalihan 2011 diminta untuk:     1) tidak melakukan kegiatan:       i. Pemeliharaan dan/atau Pembentukan Basis Data SISMIOP;       ii. Pemeliharaan dan/atau Pembentukan Basis Data Peta Digital;       iii. Pembentukan/Penyempurnaan ZNT/NIR;       iv. Pembentukan Bank Data Nilai Pasar Properti;       v. Penilaian Individual;       di wilayah Kabupaten/Kota tersebut;     2) tetap melakukan kegiatan Ekstensifikasi Wajib Pajak Orang Pribadi (WP OP) sebagaimana dimaksud dalam Peraturan Direktur Jenderal Pajak Nomor [[view.php?id=945a1b4276b1524763d2acc19dc8c475|**PER-16/PJ./2007**]] dan [[view.php?id=be590ce170386babcf557b982eee50b4|**PER-116/PJ./2007**]];   b. tahun pengalihan 2012, diminta untuk:     1) tidak melakukan kegiatan Pemeliharaan dan/atau Pembentukan Basis Data SISMIOP di wilayah Kabupaten/Kota tersebut;     2) tetap melakukan kegiatan:       i. Pemeliharaan dan/atau Pembentukan Basis Data Peta Digital;       ii. Pembentukan/Penyempurnaan ZNT/NIR;       iii. Pembentukan Bank Data Nilai Pasar Properti;       iv. Penilaian Individual;       v. Ekstensifikasi WP OP sebagaimana dimaksud dalam Peraturan Direktur Jenderal Pajak Nomor [[view.php?id=945a1b4276b1524763d2acc19dc8c475|**PER-16/PJ./2007**]] dan [[view.php?id=be590ce170386babcf557b982eee50b4|**PER-116/PJ./2007**]];   c. tahun pengalihan 2013 dan tahun pengalihan 2014, diminta untuk tetap melakukan kegiatan pendataan, penilaian dan ekstensifikasi sebagaiman yang telah diusulkan. 4. Apabila dalam pelaksanaan kegiatan pendataan, penilaian dan ekstensifikasi dan/atau terkait pelaksanaan ketentuan angka 3 di atas terdapat kelebihan alokasi dana, maka segera diusulkan //revisi// dengan mekanisme sebagaimana peraturan tata cara revisi anggaran yang berlaku, dengan skala prioritas sebagai berikut:   a. kegiatan ekstensifikasi yang belum diusulkan;   b. kegiiatan pendataan dan penilaian di wilayah Kabupaten/Kota yang kewenangan pemungutan PBB-P2 dialihkan pada tahun 2013;   c. pengadaan sarana dan prasarana terkait kebutuhan kegiatan pendataan, penilaian dan ekstensifikasi yang belum diusulkan;   d. kegitan dalam rangka pengalihan kewenangan pemungutan PBB-P2 ke Pemerintah Daerah Kabupaten/Kota (Pemerintah Daerah), dengan standar  biaya sebagaimana diatur dalam Peraturan Menteri Keuangan Nomor 100/PMK.02/2010 tentang Standar Biaya Tahun Anggaran 2011; 5. Pengadaan barang dan jasa yang terkait dengan kegiatan sebagaimana dimaksud pada angka 4 huruf c, berpedoman pada Peraturan Presiden Nomor 54 Tahun 2010 tentang Pengadaan Barang/Jasa Pemerintah serta ketentuan-ketentuan peraturan pelaksanaan lainnya yang berlaku. Demikian disampaikan untuk menjadi perhatian dan agar dilaksanakan dengan sebaik-baiknya.               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}}                

peraturan/sedp/24pj2011.txt · Last modified: 2023/02/05 18:08 by 127.0.0.1