How To Count The UN Vacant Land You Need To Know

How to count the PBB is vacant. (Pixabay)

YOGYAKARTA - Land and Building Tax (PBB) is a tax that must be paid by every land and building owner. The UN Bill is not only applied to productive land. In addition, non-productive land is also subject to this tax. If someone ignores it, then it is obligatory to pay a fine. So, how to calculate the UN vacant land?

As we understand it, the United Nations is an artificial tax. Thus, the size of the tax bill is determined by the size of the land and also the buildings built on it.

Property owners such as land, houses, shop houses, shop houses and so on are required to pay the PBB, even though land and/or buildings have not been used or are not productive.

Informasi yang perlu diketahui, pemerintah menerapkan pajak produktif pada tanah yang non-productif. Nah, di bawah ini adalah tata cara mengurus PBB tanah selengkapnya.

If you want to buy a piece of land and plan to manage the PBB, the first step you can take is to visit the nearest tax office.

Tax Service Office (KPP) officers or the Tax Returns, Counseling and Consultation Office (KP2KP) will ask you to fill out a Tax Object Notification Letter (SPOP) form.

The SPOP form from KP2KP is distributed to residents by the local kelurahan or RT. If it is filled in, then you can take care of the PBB by completing the documents.

For additional information, SPPT is a letter used by the Directorate General of Taxes (DJP) to inform the size of the UN owed to taxpayers.

So, how to calculate the vacant land tax? To answer this, you must first understand the meaning of the type of progressive tax.

A progressive tax is a tax whose percentage increases along with the increasing amount determined as the basis for imposition of taxes.

Calculating the vacant land tax with a progressive scheme is the same as calculating UN rates, but the percentage can be more than 0.5%.

The amount of tax percentages in each region varies, adjusting regional conditions and local government policies respectively.

Therefore, before carrying out the calculation of the PBB, it is better to first understand the amount of the Tax Object Selling Value (NJOP) and the amount of vacant land tax in the region.

If you already know all that, let's try a simulation kit for calculating the vacant land tax below;

Say you have land in Bandung with NJOP of IDR 400,000,000 while the tax rate is charged at around 0.5%.

From the data above, it means that the way to calculate the UN is the following.

IDR 400,000,000 x 0.5% = IDR 2,000,000 per year.

Demikianlah review bagaimana cara mengungkap PBB tanah kosong. Semoga informasi ini bermanfaat! Kunjungi VOI.id untuk mendapatkan informasi menarik lainnya.