Land and Building Tax on

Plantation, Forestry and Mining

(PBB P3) and

BPHTB
Presented by :
Enggita Nurrachma S. (041611333025)
Damara Ardelia K. W.(041611333035)
M. Dimas Riski A. (041811333027)
Andi Priatama R. (041811333058)
Vina Kusuma A. (041811333059)
Land and Building Tax (PBB) Subject
UU 12/1985 jo 12/1994
A person or entity that actually has a right to the earth, and / or benefits from
the earth, and / or owns, controls, and / or benefits from the building.
Land and Building Tax (PBB) Object
● Land and / or building
● Land is the surface of the earth and the body of the earth beneath it;
● Building is a technical construction that is planted or permanently
attached to land and / or waters;
Tax Objects That are Not Subjected to the Land and
Building Taxsolely to serve the public interest in the fields of worship,
● if it is used
social, health, education and national culture, which is not intended for
profit.
● used for graves, relics of antiquity, or the like;
● constitutes protected forest, nature reserve forest, tourism forest,
national park, grazing land which is controlled by the village, and state
land which has not been encumbered with a right;
● used by diplomatic representatives, consulates based on the principle of
reciprocity.
● used by bodies or representatives of international organizations
determined by the Minister of Finance.
Tax Basis Land and Building Tax (DPP
PBB)
● Tax Basis is the Tax Object Sales Value (NJOP).
● NJOP is the average price obtained from a sale and purchase transaction
that occurs fairly. If there is no fair transaction, NJOP is determined
through price comparison with other similar objects, or new acquisition
value, or replacement NJOP.
● Selling points as PBB DPP are grouped into two, namely according to PMK
150/2010.
● NJOP is stipulated every three years by the Minister of Finance, except for
certain regions which are determined annually according to the
development of the region.
Tax Basis Land and Building Tax (DPP
PBB)
● 40% X Sales Value of Taxable Object (NJOP)
○ plantation, forestry and mining
○ Earth and Building> 1 M
● 20% x Sales Value of Taxable Object (NJOP)
○ Earth and Building <1 M
Land and Building Tax Collection
THE MINISTER OF FINANCE MAY DISPUT THE AUTHORITY OF TAX BILLING TO:

- GOVERNOR AND / OR

- REGENT / MAYOR
Land and Building Tax Payment Method
1. Offline

Under the terms, you can go to the following places to pay taxes:

● Post Office
● The bank is appointed based on local government policy
● Collecting staff at the kelurahan or village office

1. Online
Rates of PBB P3, and BPHTB

1. Rates for PBB P3

The tax rate is 0.5%. Article 5 (Law No. 12 of 1985)

Place to pay PBB P3 and BPHTB
1. Ways to pay PBB P3
a. Offline PBB P3 payments :
- Post Office
- The bank is appointed based on local government policy
- Collecting staff in the related village or village office
a. Online PBB P3 payments : PBB payments can also be made through
electronic payment points provided by banks such as ATMs / tellers /
other facilities
BPHTB
is a tax on an Acquisition of Rights What is
BPHTB?
on Land and / or Building

UU No. 28 Tahun 2009, Regional taxes and retribution

UU No. 21 TAHUN 1997(UU BPHTB) amended into UU NO.20 TAHUN 2000
 PRINCIPLES IN UU BPHTB
1. Based on the Self Assessment system
2. Maximum Tarrifs/Rates of 5% from NPOPKP

-NPOPTKP is regionally stipulated at maximum of Rp. 60 million, and Rp.

300 million for grant/inheritance

3. Imposition of sanctions on tax payer and officials who violate the

provisions
4. BPHTB receipts as regions revenues
5. No tax collection outside UU BPHTB
 Object of Tax
Article 85 paragraph (2)

Acquisition of Rights

on Land and / or Building

transfer of rights assignment of new rights

 TYPES OF ACQUISITON OF RIGHTS ON LAND
Transfer of rights
AND OR BUILDINGS
Article 85 (2a)
1. BUY AND SELL 1. JUAL BELI
2. EXCHANGE 2. TUKAR MENUKAR
3. HIBAH
3. GRANT
4. HIBAH WASIAT
4. GRANT WILLS after the owner die 5. WARIS
5. INHERITANCE after the owner die 6. PEMASUKAN DLM PERSEROAN/ BDN HKM LAINNYA
6. ADMINISTRATION OF OTHER HKM BDM COMPANIES / 7. PEMISAHAN HAK
BDNS 8. PENUNJUKAN PEMBELI DLM LELANG
7. SEPARATION OF RIGHT 9. PUTUSAN HAKIN YG MEMP KEKUATAN HUKUM
8. APPOINTMENT OF BUYERS AUCTION TETAP
10. PENGGABUNGAN USAHA
9. DECISION OF SURE WHICH MEMP IS STRICTLY LEGAL
11. PELEBURAN USAHA
10. BUSINESS Acquisition 12. PEMEKARAN USAHA
11. BUSINESS Merger 13. HADIAH
12. BUSINESS EXPANSION
13. GIFT
 TYPES OF ACQUISITON OF RIGHTS ON LAND
AND OR BUILDINGS
Assignment of new rights
Article 85(2b)
1. Continuation Of Right Release

KELANJUTAN PELEPASAN HAK

2. Beyond Release Of Right

DI LUAR PELEPASAN HAK

Types of land rights (Article 85 (3))
a. Right of ownership a. Hak Milik

b. Cultivation Rights b. Hak Guna Usaha

c. Building rights c. Hak Guna Bangunan

d. Usage Rights d. Hak Pakai

e. Freehold rights to Flats e. Hak Milik atas satuan Rumah

Susun
f. Management Rights
f. Hak Pengelolaan
Tax objects that are not imposed to BPHTB
(Art.85 (4))
1. Diplomatic Representative (Bilateral Principle)
2. Countries for pulic interest
3. International organization agency / Representative
4. Individual or Corporation because waqaf
5. Individual or Corporation Religion Interest
How to Determine the BPHTB
BPHTB = (NPOP – NPOPTKP) x TARIF (5%)
OR

BPHTB = (NJOP – NPOPTKP) x TARIF (5%)

CASE
Case BPHTB
NPOP or NJOP
If NPOP as referred to in paragraph (2) letters a through n
are unknown or lower than the NJOP used in imposition of
the PBB in the year of acquisition, the tax base used is the
NJOP PBB.
Case 2 BPHTB
TAX YEAR, WHEN, AND WHERE
DETERMINING TAX DEBT (art 8 law no.
12 year 1985)
(1) A tax year is a calendar year. [from January 1 until December 31]

(2) Time to determine the tax payable is according to the condition of the tax
object on January 1.

(3) The place of tax due:

a. for the Jakarta area, in the Special Capital Region of Jakarta;

b. for other regions, in the Region Level II or Municipality Level Region II;

which includes the location of the tax object.

Objection and Appeal (law number 12
year151985)
Article

(1) Taxpayers can submit objections to the Director General of Taxes on:

a. Notification Letter of Tax Payable, Land & Property Tax;

b. Tax assessments.
(2) Objection is submitted in writing in the Indonesian language by stating the
reasons clearly.

(3) The objection must be submitted within 3 (three) months from the date of
receipt of the letter referred to in paragraph (1) by the taxpayer, except if the
taxpayer can show that the period cannot be fulfilled due to circumstances
beyond his control.
(4) Receipt of an Objection Letter given by an official of the Directorate
General of Taxes designated for that or a sign of sending an Objection Letter
by registered mail shall be proof of receipt of the Objection Letter for the
benefit of the taxpayer.

(5) If requested by the taxpayer for the purpose of filing an objection, the
Director General of Taxes must provide in writing the things that become the
basis for taxation.

(6) Filing an objection does not delay the obligation to pay taxes.
Article 16

(1) The Director General of Taxes, no later than 12 (twelve) months from the date the
Objection Letter is received, must give a decision on the objection submitted.

(2) Before a decree is issued, the taxpayer can submit additional reasons or written
explanations.

(3) The decision of the Director General of Taxes on objections can be in the form of
accepting all or part of it, rejecting or increasing the amount of tax owed.

(4) In the event that the taxpayer submits an objection to the provisions referred to in
Article 10 paragraph (2) letter a, the taxpayer concerned must be able to prove the
invalidity of the said tax assessment.

(5) If the period of time as referred to in paragraph (1) has passed and the Director
General of Taxes does not provide a decision, then the objection submitted is
considered to be accepted.
Thanks