PT ZAF GLOBAL INTERNASIONAL

LEMBAGA KURSUS PAJAK BREVET AB

021-754 9620 / 0896 0467 2890

SOAL UJIAN PELATIHAN PAJAK BREVET AB (BATCH 52)

MATERI : PAJAK BUMI & BANGUNAN DAN BEA MATERAI
HARI/TANGGAL : MINGGU, 31 JULI 2022
JENIS LATIHAN : ESSAY

Jawablah pertanyaan dibawah ini dengan benar, jelas dan lengkap

PAJAK BUMI & BANGUNAN

1. Jelaskan menurut pandangan anda terkait isi dari pasal 1 ayat (3) UU PBB
mengenai Nilai Jual Objek Pajak dan jelaskan pula tata cara penentuan Nilai
Jual Objek Pajak !
Nilai Jual Obyek Pajak adalah harga rata-rata yang diperoleh dari transaksi jual
beli yang terjadi secara wajar, dan bilamana tidak terdapat transaksi jual beli,
Nilai Jual Obyek Pajak ditentukan melalui perbandungan harga dengan obyek
lain yang sejenis, atau nilai perolehan baru, atau Nilai Jual Obyek Pajak
pengganti;

2. Jelaskan menurut pandangan anda terkait isi dari pasal 4 ayat (3) UU PBB
dan berikan contohnya !
Dalam hal atas suatu obyek pajak belum jelas diketahui wajib pajaknya,
Direktur Jenderal Pajak dapat menetapkan subyek pajak sebagaimana dimaksud
dalam ayat (1) sebagai wajib pajak.

3. Jelaskan disertai contoh terkait saat menentukan pajak yang terutang sesuai
dengan pasal 8 UU PBB !
1. Tahun pajak adalah
jangka waktu satu tahun
 PT ZAF GLOBAL INTERNASIONAL
LEMBAGA KURSUS PAJAK BREVET AB
021-754 9620 / 0896 0467 2890

takwin.

(2) Saat yang menentukan pajak yang terhutang adalah menurut keadaan
obyek pajak pada tanggal 1 Januari.
(3) Tempat pajak yang terhutang:
untuk daerah Jakarta, di wilayah Daerah Khusus Ibukota
a.
Jakarta;
b. untuk daerah lainnya, diwilayah Kabupaten Daerah
Tingkat II atau Kotamadya Daerah Tingkat II; yang
meliputi letak obyek pajak.

2. Tuan Tono memiliki 2 Asset di daerah yang pertama, dimana detil dari asset
tersebut adalah sbb:
Asset 1: Tanah seluas 150 m2 @Rp 2.500.000,00
Bangunan seluas 100m2 @Rp 3.000.000,00
Asset 2: Tanah seluas 200 m2 @ Rp 4.000.000,00
Bangunan seluas 75m2 @ Rp 1.500.000,00
Diketahui NJOPTKP di daerah tersebut sebesar Rp 10.000.000
Hitunglah nilai Terhutang PBB Pak Tono yang harus dibayarkan?

PBB TERUTANG
NJOP = (2500000 x 150) + (3000000 x 100)

BEA MATERAI
1. Jelaskan sesuai dengan pandangan anda terkait 4 asas pengaturan Bea Materai
sesuai dengan Pasal 2 ayat (1) UU Bea Materai No. 10 Tahun 2020 !
Pengaturan Bea Meterai dilaksanakan berdasarkan
asas:
 PT ZAF GLOBAL INTERNASIONAL
LEMBAGA KURSUS PAJAK BREVET AB
021-754 9620 / 0896 0467 2890

a. kesederhanaan;
b. efisiensi;
c. keadilan;
d. kepastian hukum; dan
e. kemanfaatan.
2. Jelaskan sesuai dengan pandangan anda terkait isi dari pasal 3 ayat b UU No. 10
Tahun 2020 Bea Meterai!
Dokumen yang digunakan sebagai alat bukti di pengadilan. Yaitu dokumen
yang biasanya dijadikan bukti suatu kasus di pengadilan
3. Sebutkan dan jelaskan saat terutang bea meterai!!

Bea Meterai adalah pajak atas dokumen

yang terutang sejak saat dokumen tersebut ditanda tangani oleh
pihak-pihak yang berkepentingan, atau dokumen tersebut selesai
dibuat atau diserahkan kepada pihak lain bila dokumen tersebut
hanya dibuat oleh satu pihak.

4. Pada 1 Desember 2021, Tuan Hadi berencana menggugat PT. Sondang Indah
atas sengketa tanah warisan yang dimilikinya. Adapun gugatan tersebut akan
disidangkan pada 31 Desember di Pengadilan Negeri Jakarta. Dalam
persidangan tersebut, Tuan Hadi berencana membawa beberapa dokumen bukti
yaitu akta jual beli tanah yang diterbitkan oleh PPAT dan surat wasiat dari
mendiang orang tuanya. Berdasarkan ilustrasi di atas, bagaimana ketentuan bea
meterai yang berlaku atas dokumen bukti tersebut ?
 PT ZAF GLOBAL INTERNASIONAL
LEMBAGA KURSUS PAJAK BREVET AB
021-754 9620 / 0896 0467 2890

Berdasarkan Pasal 17 ayat (1) Undang-Undang No. 10 tahun 2020 (UU Bea Meterai), dokumen yang
digunakan sebagai alat bukti di pengadilan harus dilakukan pemeteraian kemudian. Adapun dijelaskan
bahwa dokumen yang merupakan objek bea meteria yang telah dibayar bea meterainya, saat digunakan
sebagai dokumen alat bukti di pengadilan, tidak wajib lagi dilakukan pemeteraian kemudian.
 
Dalam kasus ini, Tuan Hadi menggunakan akta jual beli tanah dan surat wasiat dari mendiang orang
tuanya sebagai bukti di persidangan. Dengan demikian, atas kedua bukti tersebut perlu dilakukan
pemeteraian kemudian. Akan tetapi, karena dokumen akta jual beli tanah yang diterbitkan oleh PPAT
merupakan objek bea meterai maka tidak perlu dilakukan pemeterian kemudian. Adapun pihak yang wajib
membayar bea meterai melalui pemeteraian kemudian adalah Tuan Hadi sebagai pihak yang memegang
dokumen tersebut.
 

∞∞∞∞∞∞ Selamat Mengerjakan ∞∞∞∞∞∞

NAMA :

JAWABAN :
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LEMBAR JAWABAN UJIAN BREVET AB ZAF HALAMAN 1

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LEMBAR JAWABAN UJIAN BREVET AB ZAF HALAMAN 2

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LEMBAR JAWABAN UJIAN BREVET AB ZAF HALAMAN 3

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LEMBAR JAWABAN UJIAN BREVET AB ZAF HALAMAN 4

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LEMBAR JAWABAN UJIAN BREVET AB ZAF HALAMAN 5