pajak daerah adalah adanya kesadaran dari wajib pajak dalam melaksanakan kewajibannya, untuk mewujudkan hal tersebut perlu diadakan pembinaan dan penyuluhan /intensifikasi dam ekstensifikasi pajak dan retribusi daerah. Ini dibuktikan dengan prosentase pemasukan pajak dan retribusi daerah dari tahun ke tahun semakin membaik, adapun macam-macam pajak yang dikenakan oleh pemerintah Kabupaten Minahasa utara pada tahun 2004-2010 yaitu : Macam – Macam Pajak 1. Pajak Hotel Bintang Empat 2. Pajak Hotel Bintang Dua 3. Pajak Hotel Melati Tiga 4. Pajak Hotel Melati Satu 5. Pajak Restoran 6. Pajak Rumah Makan 7. Pajak Hiburan Pagelaran Kesenian/Musik/Tari/ Busana 8. Pajak Hiburan Permainan Biliar 9. Pajak Hiburan Permainan Ketangkasan 10. Pajak Reklame Papan/Bill Board/Videotron/ Megatron 11. Pajak Reklame Kain 12. Pajak Reklame Melekat/Stiker 13. Pajak Penerangan Jalan PLN 14. Pajak Pengambilan Bahan Galian Gol C Asebes Macam – Macam Retribusi 1. Retribusi Pelayanan Pendidikan 2. Retribusi Jasa Ketatausahaan 3. Retribusi Palayanan Kesahatan 4. Retribusi Penggantian Biaya cetak Peta 5. Retribusi Izin Mendirikan Bangunan 6. Retribusi Izin Usah Jasa Konstruksi 7. Retribusi pemeriksaan Alat Pemadam Kebakaran 8. Retribusi Pengujian Kendaraan Bermotor (PKB) 9. Retribusi Pelayanan Jasa Pos dan Telekomunikasi 10. Retribusi Terminal 11. Retribusi Pelayanan Kepelabuhan 12. Retribusi izin Trayek 13. Retribusi Penggantian Biaya KTP dan Akte Catatan Sipil
intensification and extensification of tax and local retribution shall be implemented. It is proved with percentage of tax income and local retribution from year to year better, various taxes put upon by government of North Minahasa Regency in 20042010 are as follows : Various Taxes 1. Four Star Tax 2. Two Star Hotel Tax 3. Three Jasmine Hotel 4. One Jasmine Hotel Tax 5. Restaurant Tax 6. Cafe Tax 7. Entertainment Tax for Artistic Performance / Music / Dance and Clothing 8. Biliar Game Entertainment Tax 9. Brevity Game Entertainment Tax 10. Board Advertising /Bill Board/Videotron/ Megatron Tax 11. Fabric Billboard Tax 12. Sticker Billboard Tax 13. PLN Street Lighting Tax 14. Mining Tax for Group C Asbestos Various Retribution 1. Retribution for Education Service 2. Retribution for Management Service 3. Retribution for Health Service 4. Retribution for Map Printing Expense Reimbursement 5. Retribution for Building License 6. Retribution for Construction Service Business License 7. Retribution for examination of fire extinction 8. Retribution for Vehicle Test (PKB) 9. Retribution for Post and Telecommunication Service 10. Retribution for Terminal 11. Retribution for Port Service 12. Retribution for Route License 13. Retribution for Reimbursement of Identity Card Expense and Civil Registration Certificate 14. Retribution for disturbance license / hustle 15. Retribution for Fuel Storing License (IPBB) 16. Retribution for Market Service
North Minahasa Investment Opportunity
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