Conversely, if the NJOP value is more than IDR1 billion, then the amount of PBB that must be paid is 40% of the NJOP. If the NJOP value is less than IDR1 billion, then the NJKP is set at 20% of the NJOP. Until this day, the cost of PBB has not been changed, which is obtained from the NJKKP products at a rate of 0.5%. They are Sales Value of Taxable Object (NJOP), the price of land, the price of land and building, Acquisition Value of Non-Taxable Object (NJOPTKP), and Acquisition Value of Taxable Object (NJKP). The payment of PBB must be carried out no later than 30 days after the Notice of Land and Building Tax Payable (SPPT PBB) is issued.īefore calculating how much PBB one should pay, there are a few important things to consider because they influence the PBB calculation. If not, there will be sanctions given with applicable legal provisions. Since it’s listed on the institutional law, it is mandatory to pay for PBB. On the contrary, lands and buildings that are used for the public, such as for educational, religious, and health purposes, as well as for burial land, are not subject to the PBB.Ĭriteria for PBB objects have been mentioned in the Undang-Undang Nomor 12 Tahun 1994 of Land and Building Tax. The subjects of PBB are those who have rights, gain control and benefits from their land and building. The land and building tax (PBB) is a tax that’s charged over the land and building, whether it’s owned by an individual or an organization.
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