PBB dan BPHTB: Pengertian, Subyek, Obyek, Tarif, Cara Perhitungan, Cara Penyetoran dan Pelaporan

Summary

This video explains the Indonesian taxes on land and property: **Pajak Bumi dan Bangunan (PBB)** and **Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB)**. PBB is a tax on land and buildings, calculated based on the **Nilai Jual Objek Pajak (NJOP)**, while BPHTB is a tax on the acquisition of property rights. The video covers the calculation methods, tax rates (e.g., 0.5% for PBB, 5% for BPHTB), exemptions, payment deadlines, and penalties for late payments. With practical examples, viewers gain a clear understanding of how these taxes are applied and paid in Indonesia.

Takeaways

• 😀 PBB (Land and Building Tax) is imposed on the ownership of land and buildings, based on their value and social-economic benefits.
• 😀 The main legal foundations for PBB are Law No. 12/1985 (amended by Law No. 12/1994) and Government Regulation No. 25/2002, among other decrees.
• 😀 The taxable subject of PBB is any individual or entity that holds rights or benefits from land or buildings.
• 😀 PBB tax objects include land, buildings, and certain water bodies like lakes, rivers, and seas in Indonesia.
• 😀 Exemptions for PBB apply to land or buildings used for public purposes like worship, social services, or education.
• 😀 PBB is calculated using the formula: Tax Rate (0.5%) × NJKP (Taxable Selling Price) × (NJOP - Exempt NJOP).
• 😀 The calculation involves summing the land and building values, then subtracting any non-taxable values to determine the base for tax.
• 😀 PBB payments are due within 6 months of receiving the tax notification, with penalties of 2% per month for late payments.
• 😀 BPHTB (Tax on Acquisition of Land and Building Rights) is imposed on the acquisition of rights to land or buildings through transactions like buying, gifting, or inheriting property.
• 😀 BPHTB is governed by Law No. 21/1997 (amended by Law No. 20/2000) and applies to individuals or entities acquiring land/building rights.
• 😀 BPHTB is calculated at a rate of 5% of the taxable acquisition value, after deducting the exemption value, and is paid at the time of acquisition.

Q & A

What is the main purpose of the property tax (PBB)?

The main purpose of the property tax (PBB) is to be a tax levied on the existence of land and/or buildings that provide economic, social, or financial benefits to an individual or entity.

What is the difference between SPP and SPPT in relation to PBB?

SPP (Surat Pemberitahuan Objek Pajak) is a notice used by taxpayers to report their tax object data, while SPPT (Surat Pemberitahuan Pajak Terutang) is a notice issued by the Directorate General of Taxes to inform taxpayers of the tax due.

What are the key legal foundations for property tax (PBB)?

The key legal foundations for PBB include Law No. 12/1985, as amended by Law No. 12/1994, Government Regulation No. 25/2002, and several Ministerial Decrees.

Who are considered the subjects of PBB?

The subjects of PBB are individuals or entities that have rights over or benefit from land or buildings, either by ownership, control, or other legal means.

What types of properties are exempt from PBB?

Exempt properties from PBB include those used solely for public interest, such as places of worship, social services, education, and national cultural heritage, as well as forest reserves, conservation areas, and diplomatic properties.

How is the PBB calculated?

PBB is calculated by multiplying the tax rate (0.5%) by the taxable sales value (NJKP), which is derived from the NJOP (taxable sale value of the property) minus the non-taxable sales value (NJOPTKP).

Can you give an example of how PBB is calculated?

For example, if an individual owns a plot of land of 800 m² valued at 335,000 IDR/m² and a building of 400 m² valued at 500,000 IDR/m², the PBB is calculated by adding the values, subtracting the non-taxable value, and applying the 0.5% tax rate to the result.

What are the penalties for late payment of PBB?

Late payments of PBB are subject to a penalty of 2% per month on the unpaid or underpaid amount, calculated from the due date until the payment date, with a maximum of 24 months.

What is BPHTB and what does it tax?

BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan) is a tax imposed on the acquisition of rights over land and/or buildings. It applies to events such as the transfer of property rights through sales, donations, inheritance, or mergers.

How is BPHTB calculated?

BPHTB is calculated as 5% of the taxable acquisition value (NPOP), after subtracting the non-taxable acquisition value (NPOPTKP). For cases involving inheritance or donations, the tax rate is reduced to 2.5%.