Josua Pranata (008201600059)

Kevin Kenn Tangkas (008201600013)

Nathania Neysa (008201500022)
Silvia Sely Grace Gea (008201600062)
Ding Zisheng (008201600082)
Taxes imposed on acts or legal events that
result in obtaining rights to land and or
buildings by an individual or entity
"Individuals or entity that have rights to land and
or buildings"

Tax liability

Tax payer
 TAX OBJECT
article 2

ACQUISITION COST OF LAND AND BUILDING

(BPHTB)

Transfer of rights Giving new rights

 Transfer of Rights, because:

1. buying and selling;

2. exchange;
3. grant;
4. testamentary gift;
5. inheritance;
6. income in the company or
other legal entities;
7. separation of rights resulting
transition;
8. appointment of the buyer in the auction;
9. judge's decision that has
permanent legal force;
10. business combination;
11. business consolidation;
12. business expansion;
13. prize.

 Giving New Rights, because:

1. continued release of rights;

2. outside the release of rights
 TAX OBJECTS NOT USED BY BPHTB
Article 3 paragraph (1)

Tax Objects obtained:

diplomatic representation (reciprocity):
State for public use
international organization / representative
organization
individual / entity because of the conversion
of rights / other legal acts without name
changes
individual / entity because of waqf
for worship purposes
 Regulated in the Basic Agrarian Law Regulated in the Flats Law
 (Law No. 5/1960) (Law No. 16/1985)

right of ownership
Cultivation Rights ownership rights to flats
building rights management rights
usage rights
 buy and sell
 exchange
 grant
 income in other companies /
legal entities since the date was made
 separation of rights resulting in and signed
a transition deed
 gift
 business combination, business
consolidation, business
expansion
from the date of registration the
transfer of rights
 inheritance
 testamentary gift
since the date of the permanent court
 judge's decision decision
from the date of appointment of the
 auction auction winner
from the date of issuance of the
 granting new rights as a right to giving rights
continuation of the release
of rights & outside the
Acquisition of rights due to inheritance
and will

acquisition of rights due to inheritance is the acquisition of

land and / or building rights by the heirs of the heir, which
applies after the heir has passed away

acquisition of rights because a testamentary grant is the

acquisition of land and or building rights by an individual or
entity from a will, which applies after the testament has
passed away.
 when BPHTB is due to inheritance and testamentary
grant, it is from the time the person registers his rights to
the district / city land office
BPHTB = (NPOP – NPOPTKP) x TARIF
NPOP
Nilai Perolehan Objek Pajak (from the market value or the transaction
value)
NPOPTKP
Nilai Perolehan Objek Pajak Tidak Kena Pajak
 Buying and Selling
Transaction Value


 Appointment of buyer in the

auction
 Exchange
 Grant


Testamentary Gift
Inheritance Market


Income in the company or other legal entities
Separation of rights resulting transition Value
 Judge’s decision that has permanent legal
force
 Business Combination
 Business Consolidation
 Business Expansion If the transaction value is lower than
the market value; use the market value
 Prize
 Giving New Rights
It used to use the
SSB (Surat Setoran
BPHTB)
The form which tax
payer use to
register and pay
the tax payable
through the post
office or the other
BUMN/BUMD which
is appointed by the
ministry and also
used to report
 Tax Objection
 Tax Lawsuit
 Tax Appeal
Procedures:
 Objection should be applied to the tax office (Regional tax office)
 Write a letter that stated objection
 Content: the amount of tax that stated in tax assessment, and the
amount of tax that should be stated in tax assessment according to
taxpayers’ opinion, including the argumentation and evidence that
supported it
 Compulsory attachment: notice of tax assessment
 The written letter must be submitted no later than 3 months since
the date of notice of tax assessment/date of withholding
 If there is underpayment of tax, according to the notice of tax
assessment taxpayer need to pay underpayment first, but the
amount is limited to the amount that taxpayer had agreed to
Result:
a. Fully accepted
b. Partially accepted
c. Rejected
d. Increasing the tax payable
Procedure
 Lawsuit must be applied directly to the tax court
 Write a letter that clarify the event that leads to the lawsuit
 Must be submitted not more that 3 months since the event that
created a lawsuit

Result
a. Accepted
b. Rejected
Procedure
 Appeal must be submitted to the tax court
 Write a letter that stated an appeal
 Content: amount of tax in decision on objection, the amount of tax
that should be stated in decision on objections, provided with
argumentation and supporting evidence
 Compulsory attachment: decision on objection
 Must be submitted no later than 3 months since reception of
decision on objection
 If the decision on objection stated underpayment, the 50% surcharge
will be abolished and the underpayment amount payment time is
delayed until the issuance of decision on appeal
Result:
a. Fully accepted
b. Partially accepted
c. Rejected
 Act number 12 year 1985 jo. Number 12 year
1994 about Land and Building Tax
 Act number 28 year 2009 about Tax Region
and Region Restribution
 Land
The surface of the land and the body
underneath

 Building
 Technical construction which is planted
permanently at the earth and/or waters
 The street located in the neighborhood of a
building complex (e.g. factories, hotels, etc.)
 Highway
 Swimming Pool
 Luxurious gate
 Luxurious garden
 Sport Centre
 Dock
 Shelter/ Oil Refinery, water, gas, oil pipe
 Used only to serve public interest in the field
of religion, social, health, education, culture
(non profit)
 Cemetery, ancient relics
 Forest, Natural Reservation, Tourism forest,
National Park
 Diplomatic Representation, Consulate
(reciprocity), International Organization
(wherein Indonesia is one of the member)
 Individual Organi
zation

Possess Acquire Own

Have to pay Land and

Rights Benefits Building Tax

Land Building
 Amount of the payable Land and Building Tax
is determined by the government

Official Assessment
System
 The longest due date of the payment is 6 months
after tax payers receive the sppt (31st august)

 The sanction of the late payment = 2% per month

with maximum 24 months

 SPPT is not the legal evidence of object

ownership

 Equation
 2% * how many month (after august) * amount of
the tax payable
SPOP (Surat Pemberitahuan Objek Pajak)
 The tax payer takes the SPOP at the assigned
places
 Fill the SPOP correctly, completely, and
clearly
 Signed by the tax payer
 Returned at the latest 30 work days after the
SPOP is received
 If the SPOP is not returned after 30 work days
then the reprimanded letter will be published

 If the data in the SPOP is not right / is not

delivered, then the Surat Ketetapan Pajak
(SKP) will be issued

 Sanction 25%
 From the difference of the tax payable
 If the tax payable is supposed to be higher
than the SPPT
 Assessment is done to determine the NJOP (nilai
jual objek pajak)
 Is the average amount which is obtained from the
buying and selling transaction, and if there is no
transaction, NJOP is determine through the price
comparison with the same object or new
acquisition value, or the substitute NJOP

 The amount is classified per land class or

building class
 Denomination m2
 Set at the longest once every 3 years
 NJOP TKP
 Is the deduction in determining the NJOP
Kena Pajak
 Given once a year to the tax payer

 If the tax payer has more than one tax object

than the NJOP TKP is given to the object with
the biggest NJOP amount
 NJOP land =a
 NJOP building =b+
 Total NJOP =c

 NJOP TKP =d-

 NJOP KP =e

 Payable land and building tax = Tariff * NJOP

KP
 Stamp duty is a tax imposed on a document

 Pemeteraian adalah a way of repayment of

stamp duty carried out by the Post Office at
the request of the holder of the document
which his stamp duties have not been paid
properly.
 Stamp Duty
Pasal 1 ayat (1) UU No. 13 Tahun 1985

TAX ON DOCUMENTS USED BY COMMUNITIES

IN LAW, LIKE INTENDED IN
PASAL 1 AYAT (2) HURUF A
UU No. 13 Tahun 1985 and
PASAL 1 PP No. 24 Tahun 2000
Undang - Undang
UU No. 13 year 1985, About Stamp Duty.
Government Policy
PP No. 24 year 2000, About changes in Stamp Duty
rates.
Decree of the Minister of Finance
 KMK RI No. 133/KMK.04/2000, About
implementation PP No. 24 Tahun 2000 About
changes in Stamp Duty rates
 KMK RI No. 104/KMK.04/1986, About acquittance
of stamp duty using other way.
Circular Letter of the Director General of Taxes
 SE-38/PJ1994 About of the use of Stamped Paper

And plain paper with stamped paper.

 SE-29/PJ.53/1995 About the implementation of

changes in stamp duty rates.

Stamp Duty Rates
SE-44/PJ.53/1995 About way to stamp and then
without sanctions in the Transition period
A. Agreement letter or other letters, with purpose to
be use as evidentary tool on a deed, fact, or
circumstances within civil state

B. Notarial deeds, including the copy

C. The certificate made by Land Deed Maker Official,

including the copy

D. Ordinary letters and domestically letters which

formerly was not subjected to stamp duty, if used for
another purpose, differ from previous purpose
E. A letter containing the amount of money
Mentioning money receipt, deposit balance in bank,
money deposit to bank, or payment

F. Securities

G. Share
 point a, b, c and D imposed stamp duty Rp.
6.000
 Point e, f, g the tariff is as follows:
If the amount lower than Rp. 250 thousand : no
need to use Stamp Duty
Rp. 250.000 – Rp. 999.999 : Rp. 3.000
Rp. 1.ooo.ooo above : Rp. 6.000
 Bank’s Cheque imposed Rp. 3.000 per sheet
 Documents in form of :
Goods storage letter
Manifest
Letter of passenger and goods transportation
Information of transfer written on the document
above
Proof of goods delivery and receipt
Shipment letter of goods to be sold upon the borne
by the sender
Other similar document from no 1 – 6
 Certificates
 Salary receipt, and other form related to employment
relationship
 Proof of receipt of money from State Treasury
 Receipt of all tax payment tyoes
 Proof of money receipt for internal organization
purpose
 Documents that mention savings, payment of saving
money to the savers by banks, cooperative, etc
 Receipt of fiduciary
 Coupon of profit distribution on interest from
securities
Done to :

 The document that will be used as a proofing

tool in front of the COURT.

Documents in which The Stamp Duty aren’t

paid or underpaid plus fines

Documents that’s made overseas and used in

INDONESIA
 Administration Penalties and
Obligation of Fulfillment of Stamp
Duty
 Documents that are owed by the Stamp Duty, but
the stamp duty is not paid or underpaid as it
should be charged a fine of 200% from the Stamp
Duty which is not paid or underpaid
 Acquittance of the Stamp Duty that is payable and
the fine by means of “Pemeteraian” later.