LAND AND BUILDING TAX

Land and building tax (PBB) is a tax levied on land and buildings because of the benefits and / or socio-economic position is better for the person or entity has a right to it or benefit from it. Tax basis in the UN is the Tax Object Sales Value (NJOP). NJOP determined based on the market price per region and is determined annually by the Secretary of the Treasury.

The amount payable PBB obtained from the multiplication rate (0.5%) with NJOP. Taxable Sales Value is set at 20% of NJOP (if NJOP less than 1 billion dollars) or 40% of the NJOP (if NJOP worth 1 billion dollars or more). PBB Amount payable in a tax year informed the Tax Due Notice (Marking).

PBB taxpayer is an individual or entity that has the right and / or benefit the land and / or own, control, and / or benefit of the building. Taxpayers have an obligation to pay the PBB owed annually. The PBB must be paid no later than 6 (six) months from the date of receipt by the taxpayer Marking.

Payments can be made via bank PBB perception, the bank listed in SPPT, or by ATM, through the collector of local government officials as well as help the post office.

A. Object and Subject Tax And Building / PBB

Earth And Building Tax Object / PBB is land and or buildings. Subject Land Tax and Building / PBB is an individual or entity who enjoy, use or have objects or taxes such as land and building (owner or tenant).

B. How to Apply Attraction And Building Tax / PBB

1. Taking SPOP in KPBB / KPP Primary or Village Office.
2. Registering objects or land and buildings by filling the Tax Object Notification Letter (SPOP).
3. Filling SPOP correctly and clearly in line with the corresponding object conditions like a land tax and abuilding area as well as major components and supporting buildings and other facilities.
4. Submit SPOP to KPBB (Land and Building Tax Office) / LTO Primary where the object is tax.

C. Tax Rates And Building / PBB

1. 0.5% (half percent) in accordance with Article 5 of Law no. 12 of 1994
2. PBB effective rate is 0.1% for objects Tax Object Sales Value (NJOP) of less than 1 billion and 0.2% for the nulainya NJOP greater than or equal to 1 billion.

To calculate the value of tax payable Pejak Earth and Bengunan / PBB is done by multiplying the effective rate of tax object sale value net of Tax Object Sales Value of Taxable Tinak (NJOPTKP).

D. Media Notice of Tax Due Great

To tell you the amount of tax due to a tax object Due issued income tax (Marking), published annually in January by KPPBB or Tax Primary. Marking can be taken at the Village Office or directly on the KP-PBB KPP Primary in the taxable income lies.

E. Building and Land Tax Payments / PBB

The PBB can be paid at the Bank Perception is KPBB / KPP Primary, 160 bank online payment places like Bank BNI, Bank Mandiri and Bank DKI and through ATM BCA or BII in Indonesia.

To pay for the PBB should follow existing procedures that lead straight SPPT or STTS years earlier to the bank to receive payment of the PBB. The PBB can also pay with a payment facility through ATM BCA and BII by inserting NOP and fiscal year. PBB payments can not be paid in installments or in installments. After paying PBB request proof has paid off in the form of the PBB from Bank STTS.

According to Article 11 of Law Tax payments and building / PBB made no later than 6 (six) months after the PBB received taxpayer Marking (WP). To the PBB Jakarta area defined by 28 August each year. If the payment is carried out but the PBB had passed the allotted time limit will be penalized by an administrative fine of taxation.

F. Rights Taxpayer Owned By PBB

1. Tax Deductions And Building / PBB
If the taxpayer can not afford / can not afford to pay for reasons such as the United Nations can not afford, and others can apply for a reduction to KPBB or Tax Primary. Tax abatement request letter submitted not later than 3 months after the receipt SPPT. If within 3 months of the application received no response reduction, then the application is considered acceptable wp / granted. Application for property tax reduction does not reduce or delay the payment or settlement of the United Nations.

2. Building and Land Tax Objections / PBB
When you think there are taxpayers who do not fit the data as NJOP, land and or buildings on the Marking it receives, it may appeal to the United Nations or Tax KP Primary. Letter filing the appeal on Marking the taxpayer received no later than 3 months from the proposed SPPT received WP. KPBB / LTO Primary has a time limit of 12 months over the objections of the taxpayer’s earned Marking. If within 12 months none of the answers the objection WP considered accepted / granted.

G. Tax Penalties and Tax Building / PBB

If the taxpayer does not pay the payment PBB in accordance with a predetermined time limit then the taxpayer to be liable to an administrative fine of a maximum of 2% per month for 24 consecutive months or a total administrative penalty of 48%. Media notice of tax due through the superbly specified time limit is to Tax Collection Letter (STP). If within 30 days no payment STP rises from WP, then it can be issued Letters Forced (SP) in accordance with article 13.

NOTES: PBB(Land and Building Tax) in Indonesia