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    Jawaban Perhitungan PBB

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    Uli Sulastri
    The document provides examples of calculations for land and building tax (PBB) for different sectors including plantations, forestry, and coal mining. It calculates the values of land and buildings based on area and conversion rates, sums the total values, applies tax rates to determine the PBB owed. The key steps are determining per square meter values from areas and rates, converting to standard rates, summing total land and building values, subtracting exemptions, and applying the PBB tax rate of 0.5% of 40% of the remaining value.

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    Jawaban Perhitungan PBB

    Uploaded by

    Uli Sulastri
    62 views3 pages
    The document provides examples of calculations for land and building tax (PBB) for different sectors including plantations, forestry, and coal mining. It calculates the values of land and buildings based on area and conversion rates, sums the total values, applies tax rates to determine the PBB owed. The key steps are determining per square meter values from areas and rates, converting to standard rates, summing total land and building values, subtracting exemptions, and applying the PBB tax rate of 0.5% of 40% of the remaining value.

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    The document provides examples of calculations for land and building tax (PBB) for different sectors including plantations, forestry, and coal mining. It calculates the values of land and buildings based on area and conversion rates, sums the total values, applies tax rates to determine the PBB owed. The key steps are determining per square meter values from areas and rates, converting to standard rates, summing total land and building values, subtracting exemptions, and applying the PBB tax rate of 0.5% of 40% of the remaining value.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    62 views3 pages

    Jawaban Perhitungan PBB

    Uploaded by

    Uli Sulastri
    The document provides examples of calculations for land and building tax (PBB) for different sectors including plantations, forestry, and coal mining. It calculates the values of land and buildings based on area and conversion rates, sums the total values, applies tax rates to determine the PBB owed. The key steps are determining per square meter values from areas and rates, converting to standard rates, summing total land and building values, subtracting exemptions, and applying the PBB tax rate of 0.5% of 40% of the remaining value.

    Copyright:

    © All Rights Reserved
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    Jawaban Perhitungan PBB Perkebunan

    A. Nilai Tanah:
    1. Areal Kebun:
    a. Usia Tanaman 2 tahun: 100 X 10.000 X Rp1.700 = Rp1.700.000.000,-
    SIT (TMB2): 100 X Rp22.996.086,- = Rp2.296.608.600,-
    b. Tanaman sudah menghasilkan: 300 X 10.000
    X Rp1.700 = Rp5.100.000.000,-
    SIT (TM1): 300 X Rp35.714.709,- = RP10.714.412.700,-
    2. Areal Emplasemen:
    a. Kantor: 0,5 X 10.000 X Rp14.000,- = Rp 70.000.000,-
    b. Gudang: 1 X10.000 X Rp10.000,- = Rp100.000.000,-
    c. Pabrik: 2 X 10.000 X Rp10.000,- = Rp200.000.000,-
    Nilai Tanah (1 + 2) = Rp20.181.021.300,-
    Nilai Tanah/m2 = 20.181.021.300/4.035.000 = Rp5.001,49/m2
    Hasil konversi: Kelas 161 = Rp5.000/m2
    NJOP Tanah seluruhnya: 4.035.000 X Rp5.000 = Rp20.175.000.000,-
    B. Nilai Bangunan:
    a. Kantor: 500 X Rp700.000,- = Rp350.000.000,-
    b. Gudang: 1.000 X Rp505.000,- = Rp505.000.000,-
    c. Pabrik: 4.000 X Rp365.000,- = Rp1.460.000.000,-
    Nilai Bangunan seluruhnya = Rp 2.315.000.000,-
    Nilai Bangunan/m2: Rp 2.315.000.000/5.500 = Rp420.909,09
    Hasil konversi: Kelas 068 = Rp427.000,-/m2
    NJOP Bangunan seluruhnya 5.500 X Rp427.000,- = Rp2.348.500.000,-
    NJOP Tanah dan Bangunan seluruhnya = Rp22.523.500.000,-
    NJOPTKP = Rp10.000.000,-
    NJOP untuk perhitungan PBB = Rp22.513.500.000,-
    PBB = 0,5% X 40% X Rp22.513.500.000,- = Rp45.027.000,-
    Jawaban perhitungan PBB Perhutanan (Hutan Alam)

    A. NJOP Bumi/Tanah:
    1. Areal produktif: 8,5 x Rp1.000.000.000,- = Rp8.500.000.000,-
    2. Areal belum produktif: 4.000 x 10.000 x Rp200,- = Rp8.000.000.000,-
    3. a. Log ponds: 10 x 10.000 x Rp140,- = Rp 14.000.000,-
    b. Log yards: 5 x 10.000 x Rp200,- = Rp 10.000.000,-
    4. Areal lainnya: 100 x 10.000 x Rp140,- = Rp 140.000.000,
    5. Areal Emplasemen:
    a. Pabrik: 20.000x Rp660,- = Rp 13.200.000,-
    b. Gudang: 2.000 x Rp660,- = Rp 1.320.000,-
    c. Kantor: 1.000 x Rp660,- = Rp 660.000,-
    d. Perumahan: 10.000 x Rp910,- = Rp 9.100.000,-

    Nilai Bumi (1+2+3+4+5) = Rp16.688.280.000,-

    Nilai Bumi/m2 = 16.688.280.000/43.183.000 = Rp386,45/m2

    Hasil Konversi: Klas 193 = Rp390,-/m2

    NJOP Bumi seluruhnya = 43.183.000 x Rp390,- = Rp16.841.370.000,-

    B. NJOP Bangunan
    a. Pabrik: 1.000x Rp264.000,- = Rp 264.000.000,-
    b. Gudang: 500 x Rp264.000,- = Rp 132.000.000,-
    c. Kantor: 200 x Rp310.000,- = Rp 62.000.000,-
    d. Perumahan: 5.000 x Rp310.000,- = Rp1.550.000.000,-
    Nilai Bangunan: = Rp2.008.000.000,-
    Nilai Bangunan/m2 = 2.008.000.000/6.700 = Rp299.701,49/m2
    Hasil konversi: Klas 086 = Rp310.000,-/m2
    NJOP bangunan seluruhnya = 6.700 x Rp310.000,- = Rp2.077.000.000,-

    NJOP Bumi dan Bangunan: = Rp18.918.370.000,-


    NJOPTKP: = Rp 10.000.000,-
    NJOP untuk perhitungan PBB: = Rp18.908.370.000,-
    PBB: 0,5% x 40% x Rp18.908.370.000,- = Rp 37.816.740,-
    Jawaban Perhitungan PBB sektor Pertambangan Batubara:

    A. NJOP Bumi/Tanah:
    1. Tubuh Bumi Operasi Produksi = 9,5 x Rp1 Milyar = Rp9.500.000.000,-
    2. Areal Produktif = 200 x 10.000 x 400 = Rp 800.000.000,-
    3. Areal Belum Produktif:
    a. Areal Cadangan Produksi = 500 x 10.000 x 300 = Rp1.500.000.000,-
    b. Areal Belum Dimanfaatkan =100 x 10.000 x 300 = Rp 300.000.000,-
    4. Areal tidak produktif: 100 x 10.000 x Rp200,- = Rp 200.000.000,-
    5. Areal Emplasemen:\
    a. Pabrik: 20 x 10.000 x Rp1.200,- = Rp 240.000/000,-
    b. Gudang: 2 x 10.000 x Rp1.200,- = Rp 24.000.000,-
    c. Kantor: 1 x 10.000 x Rp5.000,- = Rp 50.000.000,-
    d. Perumahan: 5 x 10.000 x Rp10.000,- = Rp 500.000.000,-
    Nilai Bumi/Tanah (1+2+3+4+5) = Rp13.114.000.000,-
    Nilai Bumi/m2 = 13.114.000.000/9.280.000 = Rp1,413,15/m2
    Hasil konversi: Kalas 180 = Rp 1.440,-/m2
    NJOP Bumi seluruhnya = 9.280.000 x Rp1.440,- = Rp13.363.200.000,-

    B. NJOP Bangunan
    1. Pabrik: 50.000 x Rp310.000,- = Rp15.500.000.000,-
    2. Gudang: 5.000 x Rp310.000,- = Rp 1.550.000.000,-
    3. Kantor: 2.000 x 365.000,- = Rp 730.000.000,-
    4. Perumahan: 10.000 x Rp429.000,- = Rp 4.290.000.000,-
    Nilai Bangunan (1+2+3+4) = Rp22.070.000.000,-
    Nilai Bangunan/m2 =22.070.000.000/67.000 = Rp329.402,98/m2
    Hasil Konversi: Klas 086 = Rp310.000,-/m2
    NJOP Bangunan seluruhnya = 67.000 x Rp310.000,- = Rp20.770.000.000,-
    NJOP Bumi + Bangunan: = Rp34.133.200.000,-
    NJOPTKP: = Rp 10.000.000,-
    NJOP untuk perhitungan PBB: = Rp34.123.200.000,-
    PBB = 0,5% x 40% x Rp34.123.200.000,- = Rp68.246.400,-

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