22/01/2013
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By Penelitihukum.org (Handa S. Abidin, S.H., LL.M., Ph.D.) S

S – Subjek Retribusi Jasa Umum

“Subjek Retribusi Jasa Umum adalah orang pribadi atau Badan yang menggunakan/menikmati pelayanan jasa umum yang bersangkutan.” (Pasal 125 Angka 1 UU Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah).

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