Contoh Perhitungan PBB Pedesaan dan Perkotaan Berdasarkan Perundang-undangan Terbaru

Summary

In this informative video, Herlan Firmansyah discusses the nuances of the Property Tax (PBB) in Indonesia, focusing on two main types: PBB P2 (urban and rural) and PBB P3 (plantation, forestry, and mining). He explains the legal framework, including recent updates in tax laws, the calculation of taxable property values, and the applicable tax rates. With clear examples, he demonstrates how to compute the PBB owed based on property valuations, exemptions, and rates, emphasizing the importance of understanding these regulations for effective financial planning.

Takeaways

• 😀 There are two types of land and building taxes in Indonesia: PBB P3 (for plantations, forestry, and mining) and PBB P2 (urban and rural).
• 😀 PBB P3 is managed by the central government, while PBB P2 is managed by local governments as per Law No. 1 of 2022.
• 😀 The taxable value of property (NJOP) for PBB P2 is determined every three years, with specific exemptions for small values.
• 😀 The non-taxable property value (NJOP TKP) for PBB P2 is set at 10 million IDR per taxpayer, while for PBB P3 it is 12 million IDR.
• 😀 Tax rates for PBB P2 are capped at 0.5%, with lower rates for agricultural land compared to other types.
• 😀 If a taxpayer owns multiple properties in one area, the non-taxable status applies to only one property per year.
• 😀 The NJKP (taxable value) for properties valued under 1 billion IDR is 20% of the NJOP, while properties over 1 billion IDR have a NJKP of 40%.
• 😀 The calculation for PBB involves applying the tax rate to the NJKP after deducting the non-taxable portion.
• 😀 Examples provided in the video illustrate how to calculate the PBB owed based on property values and applicable rates.
• 😀 The presenter also recommends a book on PBB P2 for further reading and understanding of local taxation.

Q & A

What are the two types of land and building tax (PBB) mentioned in the video?

The two types of PBB are PBB P3 (for plantations, forestry, and mining) and PBB P2 (for urban and rural areas).

How is PBB P2 managed according to the latest regulations?

PBB P2 is managed by local governments, specifically the district or city governments, as stated in Law No. 1 of 2022.

What is the non-taxable value of property (NJOP TKP) for PBB P2?

The NJOP TKP for PBB P2 is set at 10 million rupiah per taxpayer.

How is the NJOP for PBB P2 assessed?

The NJOP for PBB P2 is determined through a valuation process and is updated every three years, except for certain tax objects.

What is the maximum tax rate for PBB P2?

The maximum tax rate for PBB P2 is 0.5%.

What are the conditions for determining the taxable value (NJKP) for properties worth less than 1 billion rupiah?

For properties worth less than 1 billion rupiah, the NJKP is 20% of the NJOP.

How is the PBB calculated for a property with a total NJOP of 510 million rupiah?

For a property with a total NJOP of 510 million rupiah, after subtracting the 10 million NJOP TKP, the PBB due would be 500 million, which results in a tax of 500,000 rupiah.

What does the NJOP TKP of 12 million rupiah refer to?

The NJOP TKP of 12 million rupiah applies to PBB P3, not PBB P2, which is 10 million.

What is the purpose of the example calculations provided in the video?

The example calculations illustrate how to determine the PBB owed based on property values and applicable tax rates.

What resources does the speaker recommend for further understanding of PBB?

The speaker recommends their book on PBB P2, which is available at bookstores and published by Rajawali Press.