PAJAK BUMI DAN BANGUNAN (PBB) #pajak #pbb #pph21

Summary

In this informative video, Mister Ryan explains the concept of Land and Building Tax (PBB) in Indonesia. He outlines what constitutes taxable properties, including various types of land and buildings, while also highlighting exemptions such as government schools and places of worship. The video covers the legal framework underpinning PBB and details how the tax is assessed based on the taxable sale value (NJOP). Ryan provides practical examples of calculating PBB for properties below and above 1 billion IDR, making complex tax regulations accessible and understandable for viewers.

Takeaways

• 🏠 PBB (Property Tax) is a tax imposed on the ownership of land and buildings, reflecting the socio-economic status of individuals and entities.
• 🌍 Taxable land includes rice fields, gardens, yards, and mining areas, while taxable buildings include homes, commercial structures, shopping centers, and luxury amenities.
• 🚫 Non-taxable objects include government-run schools, places of worship, public health facilities, cultural buildings, and protected forests.
• 📜 The legal basis for PBB is established by Law No. 12 of 1994 and Law No. 28 of 2009, which grant authority to different government levels for tax collection.
• 💵 The assessment of PBB is based on the 'Nilai Jual Objek Pajak' (NJOP), which varies by region and reflects the market value of properties.
• 🧮 For properties valued below IDR 1 billion, the tax calculation formula is: PBB = (NJOP - NJOPTKP) × 20% × 0.5%.
• 🧮 For properties valued above IDR 1 billion, the formula is: PBB = (NJOP - NJOPTKP) × 40% × 0.5%.
• 🔍 NJOPTKP (Non-Taxable Sales Value) is set at IDR 12 million, below which properties are not taxed.
• 📊 Example calculations illustrate the tax amounts: IDR 313,000 for a property under IDR 1 billion and IDR 5,176,000 for one over IDR 1 billion.
• 🎓 The content creator encourages viewers to follow for more educational insights on economics and accounting.

Q & A

What is Pajak Bumi dan Bangunan (PBB)?

PBB, or Land and Building Tax, is a fee imposed on the ownership of land and buildings that provide economic benefits and social status to individuals or organizations.

What types of properties are considered as objects of PBB?

The objects of PBB include land (such as fields, gardens, yards, and mining areas) and buildings (like residences, business premises, multi-story buildings, shopping centers, luxury fences, swimming pools, and toll roads).

Which entities are exempt from PBB?

Entities exempt from PBB include government-run schools, places of worship, government healthcare facilities (like community health centers), cultural and historical sites, protected forests, and consultant offices.

What is the legal basis for PBB?

The legal basis for PBB is provided by Law No. 12 of 1994 (and its amendments) concerning land and building tax and Law No. 28 of 2009 regarding local taxes and levies.

How is the value for PBB determined?

The value for PBB is determined by the 'Nilai Jual Objek Pajak' (NJOP), which reflects the market value of the property. Different areas have different NJOPs influenced by factors like construction materials, location, and environmental conditions.

What is the formula for calculating PBB for properties valued under IDR 1 billion?

For properties with NJOP below IDR 1 billion, the formula is: PBB = (NJOP - NJOP TKP) / 1000 × 20% × 0.5%.

How is PBB calculated for properties valued over IDR 1 billion?

For properties with NJOP above IDR 1 billion, the formula is: PBB = (NJOP - NJOP TKP) / 500 × 40% × 0.5%.

Can you provide an example of calculating PBB for a property under IDR 1 billion?

For a property with a total NJOP of IDR 325 million, the PBB calculation would yield an annual tax of IDR 313,000.

What is an example of calculating PBB for a property above IDR 1 billion?

For a property with a total NJOP of IDR 2.6 billion, the PBB calculation would result in an annual tax of IDR 5,176,000.

What advice does Mister Ryan give to viewers at the end of the video?

Mister Ryan encourages viewers to follow him on social media for more educational content and reminds them to stay motivated, healthy, and happy.