PBB Pajak Bumi dan Bangunan - PPN Pajak Pertambahan Nilai - PPnBm Pajak Penjualan atas Barang Mewah

Summary

In this educational video, Dewi Nur discusses key topics in Indonesian taxation, including property tax (PBB), value-added tax (PPN), income tax (PPh), and luxury goods tax (PPnBM). The video covers the basic principles of each tax, their subjects, and objects, with a particular focus on how they contribute to economic development. Through clear examples and step-by-step calculations, viewers learn how to compute various tax obligations, such as PBB based on property values and applicable tax rates. The video also touches on the importance of taxes in financing national and local economic growth.

Takeaways

• 😀 PBB (Property Tax) is a tax levied on land and buildings, and the amount depends on the property’s value, not the owner’s income.
• 😀 The subject of PBB includes individuals and entities that own land or buildings, or benefit from them in some way.
• 😀 Property tax objects are divided into land (e.g., fields, gardens, mining areas) and buildings (e.g., houses, commercial buildings, malls).
• 😀 Certain property objects are exempt from PBB, such as public welfare buildings (e.g., places of worship) and national parks.
• 😀 The basis for calculating PBB is the NJOP (Value of Taxable Property), which is determined by the average market price of land and buildings.
• 😀 NJOP can be calculated even in the absence of a sale transaction by comparing similar objects, assessing acquisition cost, or using the value of the property’s output.
• 😀 The maximum NJOP for exemption is set by the government at a local level, with certain rules on the annual exemption per taxpayer.
• 😀 PBB rates vary by region, with a standard rate of 0.5%, though the local government can set it as low as 0.3%.
• 😀 PBB is calculated using a percentage of the taxable value (NJKP) and can be quickly calculated by dividing the difference between NJOP and NJOP exemption by 1000.
• 😀 VAT (Value Added Tax) is a tax on goods and services sold by businesses, applied at a rate of 10%, but can be adjusted based on export goods or services.
• 😀 Luxury goods are taxed under PPnBM (Luxury Goods Tax) with rates ranging from 10% to 200%, depending on the product's classification as a luxury item.

Q & A

What is the main topic of this video?

The main topic of the video is taxation in Indonesia, focusing on the following types: land and building tax (PBB), value-added tax (PPN), and luxury goods tax (PPNBM).

What is the difference between land and building tax (PBB) and other types of taxes?

Land and building tax (PBB) is imposed on the ownership or benefit derived from land and buildings, whereas other taxes like value-added tax (PPN) apply to the sale of goods and services, and luxury goods tax (PPNBM) applies to certain luxury items.

Who is the subject of land and building tax (PBB)?

The subject of PBB includes individuals or entities that have legal rights to land and buildings or derive benefits from them, such as owners or users.

What determines the amount of PBB tax owed?

The amount of PBB owed is determined by the value of the land and building, specifically the value of the property in the form of the 'Nilai Jual Objek Pajak' (NJOP), which is adjusted annually based on the location, usage, and condition of the property.

What is the meaning of 'Nilai Jual Objek Pajak' (NJOP)?

NJOP is the market value of a property used as the basis for calculating land and building tax (PBB). It is the average price in property transactions for land and buildings.

What are some examples of properties that are exempt from PBB?

Exempt properties include those used for public purposes such as places of worship, educational and health institutions, and areas like forests and national parks.

How is the land and building tax (PBB) rate determined?

The PBB rate is determined by local government authorities and can vary, typically set at 0.5% but may differ based on local regulations and whether the tax is calculated with an old or new rate (0.5% or 0.3%).

What does 'Pajak Pertambahan Nilai' (PPN) refer to?

Pajak Pertambahan Nilai (PPN), or value-added tax (VAT), is a tax imposed on the sale of goods and services by businesses that have been registered as 'Pengusaha Kena Pajak' (PKP), or VAT-registered businesses.

What is the typical rate for PPN in Indonesia?

The typical rate for PPN in Indonesia is 10%, though there are exceptions such as a 0% rate for export goods and services.

What are the characteristics of luxury goods subject to PPNBM?

Luxury goods subject to PPNBM are non-essential items typically consumed by high-income individuals, used as status symbols, and not considered basic necessities. The tax rates for these goods can range from 10% to 200%, depending on the item.