CARA MENGHITUNG PAJAK BUMI DAN BANGUNAN (PBB)

Summary

In this educational video, the presenter explains how to calculate property tax (Pajak Bumi dan Bangunan, or PBB) using a practical example. Through Pak Andi's case, the video walks viewers through the process of determining the taxable value of land and buildings, applying the appropriate tax rates, and calculating the PBB owed. Viewers learn how to factor in the NJOP (value of the property) and the tax adjustments based on whether the NJOP exceeds one billion. The video is an insightful guide for anyone seeking to understand property tax calculations in Indonesia.

Takeaways

• 😀 The video explains how to calculate the Land and Building Tax (PBB) in Indonesia.
• 😀 The example involves a property owned by Pak Andi, which includes land and a building.
• 😀 Land area: 400 m², Building area: 150 m².
• 😀 The NJOP for land is Rp 1,000,000 per m², and for buildings, it’s Rp 2,000,000 per m².
• 😀 To calculate the total NJOP, multiply the area of land by its NJOP, and the area of the building by its NJOP.
• 😀 If the NJOP exceeds 1 billion Rupiah, the tax rate applied is 40%, otherwise, it’s 20%.
• 😀 The tax rate for PBB is 0.5% of the NJOP, which is then adjusted based on whether the value exceeds 1 billion or not.
• 😀 For Pak Andi, the total NJOP for land and building combined is 688 million Rupiah after adjustments.
• 😀 Since 688 million is less than 1 billion, the applicable tax rate is 20%.
• 😀 The final PBB payable by Pak Andi is 688,000 Rupiah annually, calculated based on the tax rate and NJOP.

Q & A

What is the main topic of the video?

The video explains how to calculate property tax (Pajak Bumi dan Bangunan or PBB) for land and buildings in Indonesia.

What is NJOP in the context of property tax calculation?

NJOP stands for Nilai Jual Objek Pajak, which is the taxable value of the property, used to calculate the amount of property tax (PBB).

How do you calculate the NJOP of land and buildings?

To calculate the NJOP, multiply the area of the land or building by the respective value per square meter. For example, land is calculated as the area in square meters multiplied by Rp1,000,000, and buildings are calculated as the area in square meters multiplied by Rp2,000,000.

What are the specific values for NJOP for land and buildings in the example?

In the example, the NJOP for land is Rp1,000,000 per m², and for buildings, it is Rp2,000,000 per m².

How is the total NJOP calculated in the example?

In the example, the total NJOP is the sum of the NJOP of land and the NJOP of the building: Rp400,000,000 (for land) + Rp300,000,000 (for building) = Rp700,000,000.

What happens if the total NJOP exceeds 1 billion?

If the total NJOP exceeds 1 billion, a tax rate of 40% is applied. However, in the example, the NJOP is below 1 billion, so a 20% tax rate applies.

What is the property tax rate (PBB) used in the calculation?

The property tax rate (PBB) is 0.5% of the adjusted NJOP value, with a further adjustment based on whether the NJOP exceeds 1 billion.

How is the tax due calculated when the NJOP is less than 1 billion?

When the NJOP is less than 1 billion, the tax rate is 20%. The tax due is calculated by multiplying the adjusted NJOP by 0.5% and then by 20%.

What is the final property tax amount Pak Andi has to pay?

Pak Andi has to pay a property tax of Rp688,000 per year, as calculated from the adjusted NJOP of Rp688,000,000.

Why is the NJOP adjusted in the calculation?

The NJOP is adjusted by subtracting any exempt amount, which is specified in the example as Rp12,345,678. This is done to determine the final taxable NJOP value.