ATURAN PAJAK DAERAH DAN RETRIBUSI DAERAH (TERBARU)

Summary

This video provides an educational overview of Local Taxes (Pajak Daerah) and Local Levies (Retribusi Daerah) in Indonesia, based on Law No. 1 of 2022. It explains the differences between taxes, which are compulsory contributions without direct benefits, and levies, which are fees paid for specific services or permits. The video also breaks down various types of taxes and levies collected by provincial and local governments, including vehicle tax, property tax, market services, business retribution, and more. The aim is to provide a clear understanding of local fiscal policies and their impact on citizens and businesses.

Takeaways

• 😀 Local taxes (Pajak Daerah) are compulsory contributions to regional governments, mandated by law.
• 😀 Local levies (Retribusi Daerah) are charges for specific services or permits provided by the local government.
• 😀 The key difference between taxes and levies is that taxes don't offer immediate benefits, whereas levies do.
• 😀 Local taxes can be imposed by provincial governments or municipal governments (city/district).
• 😀 Examples of provincial taxes include vehicle taxes (PKB), motor vehicle title transfer taxes (BBNKB), and fuel taxes (PBBKB).
• 😀 Municipal taxes cover areas such as property taxes (PBB P2), land and building acquisition taxes (BPHTB), and advertising taxes.
• 😀 Local levies are divided into three categories: public services, business services, and specific permits.
• 😀 Public service levies include charges for health services, waste management, parking, and market services.
• 😀 Business service levies support infrastructure for businesses, such as markets, tourism facilities, and recreational areas.
• 😀 Specific permit levies are related to licensing for construction permits, foreign worker approvals, and mining activities.

Q & A

What is the definition of 'Pajak Daerah' (Regional Tax)?

Pajak Daerah refers to a mandatory contribution to the local government, paid by individuals or entities. It is imposed by law and is non-voluntary, meaning it is legally required.

How does 'Retribusi Daerah' (Regional Retribution) differ from 'Pajak Daerah'?

Retribusi Daerah is a fee imposed by the local government in exchange for specific services or permits provided directly to individuals or entities. Unlike Pajak Daerah, which cannot be directly experienced or enjoyed, Retribusi Daerah provides a direct benefit to the payer.

What are the two main categories of regional taxes based on the collecting authority?

Regional taxes can be categorized into two groups: taxes collected by the provincial government and taxes collected by the regency or city government.

What are some examples of taxes collected by the provincial government?

Examples of taxes collected by the provincial government include Vehicle Tax (PKB), Motor Vehicle Name Transfer Tax (BBNKB), Heavy Equipment Tax (PPABK), Fuel Tax (PBBKB), Surface Water Tax, and Tobacco Tax.

What taxes are collected by the regency or city government?

Taxes collected by the regency or city government include the Rural and Urban Land and Building Tax (PBB P2), Land and Building Transfer Duty (BPHTB), Specific Goods and Services Tax, Advertisement Tax, Groundwater Tax, Bird’s Nest Tax, and others.

What are the three main types of regional retributions?

The three main types of regional retributions are: 1) Public service retribution, 2) Business service retribution, and 3) Specific permit retribution.

What services fall under 'retribusi jasa umum' (public service retribution)?

Public service retributions include services such as healthcare, sanitation, parking in public areas, market services, and traffic control.

Can you explain the 'retribusi jasa usaha' (business service retribution) and provide examples?

Business service retributions apply to services related to the provision of facilities for business activities, such as markets, shopping centers, livestock auctions, parking outside the road area, inns, slaughterhouses, port services, recreation areas, and ferry services for people or goods.

What is included in 'retribusi perizinan tertentu' (specific permit retribution)?

Specific permit retributions are fees charged for permits or approvals, including building permits, the use of foreign workers, and mining management permits.

Where can one find more detailed information about Pajak Daerah and Retribusi Daerah?

For more detailed information about Pajak Daerah and Retribusi Daerah, you can refer to the next video or consult legal documentation, such as Law Number 1 of 2022 regarding the financial relations between the central government and local governments.