S – Subjek Retribusi Jasa Usaha

“Subjek Retribusi Jasa Usaha adalah orang pribadi atau Badan yang menggunakan/menikmati pelayanan jasa usaha yang bersangkutan.” (Pasal 139 Angka 1 UU Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah).

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