Perpajakan Part 3 - Menghitung PBB, PPN dan PPnBM

Summary

In this educational video for 11th-grade high school economics, the presenter explains the fundamentals of taxation, focusing on three key taxes: Land and Building Tax (PBB), Value Added Tax (PPN), and Luxury Goods Tax (PPNBM). The video covers the subject and object of PBB, the basis for calculating it, and the step-by-step method for computing the tax. It also introduces PPN, detailing its application to goods and services, and wraps up with an explanation of PPNBM, highlighting luxury items like branded watches and cars. Practical examples are provided to simplify the calculation processes.

Takeaways

• 😀 PBB (Land and Building Tax) is a tax imposed on the ownership or utilization of land and buildings.
• 😀 The taxpayer for PBB can be an individual or a business entity owning or benefiting from land or buildings.
• 😀 The objects of PBB include land (such as fields, gardens, and mining areas) and buildings (such as houses, business buildings, and public facilities).
• 😀 Certain places, including religious sites, schools, and hospitals, are exempt from PBB.
• 😀 The tax base for PBB is the NJOP (taxable object sales value), which represents the average market price of land and buildings.
• 😀 The value of NJOP is influenced by location, usage, and environmental conditions.
• 😀 PBB is calculated using the formula: Tax rate × NJOP, where the tax rate is usually 0.3% or 0.5%, depending on the applicable regulations.
• 😀 PPN (Value-Added Tax) is a tax on goods and services, collected from the consumer, and paid by the seller to the tax authorities.
• 😀 PPN is levied on taxable goods (BKP), taxable services (JKP), and imports of goods or services into the country.
• 😀 The standard rate for PPN is 10%, but it can vary between 5% and 15% as per government regulations.
• 😀 PPnBM (Luxury Goods Tax) is imposed on luxury items such as branded goods, expensive jewelry, and sports cars, with tax rates ranging from 10% to 200%, depending on the item.

Q & A

What is the Property Tax (PBB) and who is required to pay it?

The Property Tax (PBB) is a tax levied on the ownership or use of land and buildings. Individuals or businesses that own or benefit from land or buildings are required to pay this tax.

What are the two main subjects of the Property Tax (PBB)?

The two main subjects of PBB are individuals and businesses that own or gain benefits from land and buildings.

What types of properties are not included in the PBB tax objects?

Properties that are not included in PBB tax objects include places of worship, hospitals, schools, museums, historical sites like temples, as well as protected forests and national parks.

What is NJOP and how is it used in calculating PBB?

NJOP (Nilai Jual Objek Pajak) is the average market price of land or buildings in a certain area. It is used as the basis for determining the value of land and buildings for tax purposes.

How is the tax rate for PBB typically calculated?

The PBB is calculated by multiplying the tax rate (usually 0.5%) by the NJOP, and then applying a percentage reduction based on the type of property, such as 20% for properties valued under 1 billion IDR.

What is the formula for calculating Property Tax (PBB)?

The formula for calculating PBB is: PBB = Tax rate x NJOP x NJKP - NJOP PTKP, where NJKP is the percentage of the taxable property value.

What is the Value Added Tax (PPN) and who is responsible for paying it?

PPN (Value Added Tax) is a tax applied to the purchase of goods and services. While the seller is responsible for collecting and reporting the tax, the buyer is the one who actually pays it.

How is PPN calculated on a purchase, and what is its standard rate?

PPN is calculated by multiplying the purchase price by the tax rate (usually 10%). For example, if an item costs 5 million IDR, the PPN would be 500,000 IDR.

What is the Luxury Goods Tax (PPnBM) and which items are subject to it?

The Luxury Goods Tax (PPnBM) is levied on luxury items such as high-end jewelry, luxury cars, branded goods, and other items primarily consumed by wealthy individuals. These items are subject to varying tax rates, generally between 10% to 200%.

What are some examples of goods considered luxury items under PPnBM?

Examples of luxury items under PPnBM include luxury cars, branded watches, jewelry, and designer bags, which are typically consumed by people with higher incomes and are used to display social status.