The Reason Why The DKI Provincial Government Revoked The PBB's Gratification Of Houses Under Rp2 Billion Anies Era

UN Tax Illustration (ANTARA)

JAKARTA - A number of residents have complained about the new policy of the DKI Jakarta Provincial Government regarding the collection of land tax and rural and urban buildings (PBB-P2). Where, the DKI Provincial Government has now revoked the exemption from the PBB's fee or cancellation of houses with NJOP below IDR 2 billion.

The free housing tax under Rp2 billion was previously issued by Anies Baswedan while serving as Governor of DKI Jakarta. The change is contained in Governor Regulation Number 16 of 2024 which was signed by Acting Governor of DKI Jakarta Heru Budi Hartono.

"This year's policy, especially for housing with a value below Rp. 2 billion, its implementation is different from the previous year. In the previous year, occupancy with a value below Rp. 2 billion was taxed," said Head of the DKI Jakarta Regional Revenue Agency (Bapenda) Lusiana Herawati to reporters, Wednesday, June 19.

Lusiana also explained the reason why the DKI Provincial Government revoked the all-PB-P2 reduction policy of houses under Rp. 2 billion. Previously, the house tax exemption was implemented because the economic condition was slumped due to COVID-19. Now, the policy has been revoked because it is considered that economic conditions have recovered after the pandemic.

"Tax payments are essentially a form of mutual cooperation in restoring economic conditions in DKI Jakarta. Therefore, we urge the public to take advantage of this fiscal incentive so that taxpayers can be helped in paying off their tax obligations," he said.

However, to ease it, the DKI Provincial Government still provides incentives for PBB-P2 payments in 2024. Tax exemption with NJOP below IDR 2 billion still applies to one asset or tax object. Meanwhile, the remaining object has already been taxed.

If the taxpayer has more than one PBB-P2 object, according to Lusiana, the exemption will be applied to the largest NJOP.

"For UN exemptions below Rp. 2 billion, there is still only 1 residence. The difference is with last year's policy, all housing under Rp. 2 billion is released," he explained.

More specifically, the policy of the PBB-P2 DKI Jakarta in 2024 is as follows: 1. UN-P2 exemption in 2024 100 percent is given for the category: a. Residence objects belonging to private persons. b. Residential residences with NJOP up to Rp2 billion, provided only to taxpayers for 1 PBB-P2.c object. If taxpayers have more than 1 tax object, the largest exemption will be given to the largest NJOP according to the data conditions on the regional taxation system as of January 1, 2024.

2. A principal exemption of 50 percent is given for the category : a. PBB-P2 which must be paid in the 2023 SPPT fiscal year amounting to Rp0.b. Does not meet the provisions to be granted 100 percent.c. exemption, not including the PBB-P2 which was only set for the 2024 fiscal year.

3. Exemption of a certain value, given for the category : a. PBB-P2 which must be paid in the 2023 SPPT fiscal year more than IDR 0.b. The increase in the 2024 PBB-P2 tax year is more than 25 percent of the PBB-P2 that must be paid for for the 2023.c tax year. does not meet the criteria for granting 100 percent.d. exemption, not including UN-P2 objects that experience an additional area of the earth and/or building.e. not including UN-P2 objects that have been recorded. data on individual assessment results that have just been determined for the determination of the 2024 tax year.

4. The policy of reducing the principal of the PBB-P2 in 2024, is given to: a. Individual taxpayers who are exempt from the granting of principal exemptions, namely the new UN object in 2024, the UN-P2 object that experiences an increase in the area of the earth and/or buildings, and the UN-P2 object that has been recorded data on individual assessment results that have just been determined for the stipulation of the 2024.b tax year. Taxpayers for low-income individuals so that UN-P2 obligations are difficult to fulfill.c. Mandatory body taxes that suffered losses or decreased net activation in the previous tax year.d. Taxpayers whose tax objects are affected by natural disasters, fires, riots, riots, and/or non-natural disasters.

The reduction of the principal of PBB-P2 was given for the application of taxpayers, which was submitted electronically through the tax page.jakarta.go.id. The maximum percentage given is 100 percent.

Meanwhile, the requirements for submitting applications for the principal reduction of PBB-P2 in 2024 include:- 1 application for 1 SPPT- submitted electronically through the tax page.jakarta.go.id- submitted by the taxpayer whose name is listed in the SPPT- in terms of taxpayers in the form of a body, submitted by a management whose name is listed in the deed of establishment and/or body change- in the event that the application is submitted by not a taxpayer, the application must be accompanied by a power of attorney