YOGYAKARTA - There are several things that need to be understood in calculating the Land and Building Tax (PBB), especially for a company. This is because it is important for land and building asset owners from the company to understand and fulfill these obligations. Therefore, in this article we will discuss the tax formula for the earth and buildings.
Reporting from klikpajak.id, the PBB is a tax on land and buildings that are required to owners because there are economic benefits or economic statuses for land and building ownership. Therefore, every company that stands on land cannot be separated from the obligations of the United Nations.
The subject required for the tax is the Taxpayer of a Private and Taxpayer Body that has the right to the earth or benefits from the earth, owning, controlling, and/or benefiting from buildings. However, except for areas that are used for plantation, forestry and mining business activities.
The word 'Earth' in the abbreviation of the United Nations is interpreted as the surface of the earth which includes land and inland waters as well as the sea of districts or cities. Meanwhile, 'Building' is a technical construction that is planted or placed permanently on land and/or the sea.
The basis of land and building tax laws is based on Law No. 28 of 2009 concerning Regional Taxes and Regional Retribution (GDP Law). These provisions show that the PBB is collected by local governments and managed by each province.
In addition to the land that was built by the United Nations, there are other objects that are also subject to Article 77 of the PDRD Law below.
The environmental roads located in one building complex such as hotels, factories, and emplicas are the units with the building complex:
The tax object that is not collected by the United Nations is land with the characteristics below.
The UN value is based on the Tax Object Selling Value (NJOP) of related land or buildings. NJOP is the average price obtained from buying and selling transactions that occur fairly.
However, if the transaction does not occur, then NJOP is determined from the comparison of prices with other similar objects, the value of new acquisitions, or NJOP as a substitute. NJOP is determined by the Ministry of Finance, where each region has different values, depending on the factors that influence it.
Meanwhile, factors that can affect NJOP Bumi, such as the location, designation, utilization, and environmental conditions around it. The factors that influence NJOP Building include raw materials or building materials used, building locations, engineering, and environmental conditions around the building.
Furthermore, the value of the earth and buildings not taxable has been regulated in the Regulation of the Minister of Finance (PMK) Number 67/PMK.03/20211 concerning the Large Adjustment of the Sale Value of Non-Taxable Tax Objects (NJOPTKP) of the United Nations.
NJOPTKP is the selling point for tax objects that are not subject to tax. Thus, the amount of the UN will be known after reducing the NJOPTKP set at IDR 12,000,000. This is in accordance with PMK Number 23/PMK.03/2014 concerning the Large Adjustment of the Sale Value of Tax Objects Not Subject to Land and Building Taxes.
The current UN tariff is in accordance with the HKPD Law which was passed in 2022. Through Law Number 1 of 2022 concerning Financial Relations between the Central and Regional Governments (UU HKPD), the government officially increases the UN rate or the Rural and Urban Land and Building Tax Tariff (PBB-P2).
Referring to Article 41 of the HKPD Law, the highest amount of the PBB-P2 rate is 0.5%. The UN-P2 rate in the form of food and livestock production land is determined to be lower than the tariff for other land. However, this UN-P2 rate will be determined first by Regional Regulation (Perda) in each region.
BACA JUGA:
PBB = tariff 0.5% x Taxable Selling Value (NJKP)
NJKP = 40% x (Tax Object Selling Value (NJOP) - NJOPTKP)
40% if more than Rp1,000,000,000
20% if less than that value.
NJOPTKP = IDR 12,000,000
Thus, the UN Value = 0.5% x 40% x NJKP
Such is the review of the formula for land and building taxes. Hopefully useful! Visit VOI.id to get other interesting information.
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