OBJEK DAN PENGENAAN PAJAK

Amelia Widyaningrum (03)

Fairna Mustika H (13)
Kurnia Ratri A (17)
Marsya Syania P (19)
 PENGERTIAN

Objek pajak adalah segala sesuatu yang menurut undang

undang dikenakan pajak.

Pajak Bumi dan Pajak Penghasilan

Bangunan (PBB) (PPh)
Pengenaan Pajak
 PAJAK BUMI DAN BANGUNAN

Pajak Bumi dan Bangunan (PBB) adalah Pajak

Negara yang dikenakan terhadap bumi dan atau
bangunan berdasarkan Undang-Undang Nomor 12
Tahun 1985 tentang Pajak Bumi dan Bangunan
sebagaimana telah diubah dengan Undang-Undang
nomor 12 Tahun 1994.

Objek PBB adalah bumi atau bangunan

 Subjek
Orang atau badan yang mempunyai suatu hak atas bumi
dan bangunan serta memperolah manfaat dari bangunan
tersebut.

Tarif Pajak
0.5%
Dasar Pengenaan Pajak
Nilai Jual Objek Pajak Tidak Kena Pajak yang disebut
NJOPTKP adalah batas NJOP yang tidak kena pajak. Besarnya
NJOPTK ditetapkan sebesar Rp12.000.000,00 dan hanya berlaku
untuk PBB selain sektor perdesaan dan perkotaan
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PERHITUNGAN PBB

20% x NJOP = NJKP

0,5% x NJKP = PBB

*NJOP : Nilai Jual Objek Pajak

* NJKP : Nilai Jual Kena Pajak

Sebagai contoh, diketahui jika NJOP suatu objek adalah

Rp2.000.000. Maka, berapa biaya PBB tersebut?
NJKP: 20 persen x Rp2.000.000 = Rp400.000.
PBB: 0,5 persen x Rp400.000 = Rp2.000.
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Pajak Penghasilan (PPh)

Pph adalah pajak yang dikenakan subjek pajak atas
penghasilan yang diterima atau diperolehnya dalam tahun pajak.
Pajak penghasilan (PPh) diatur dalam undang undang nomer 17
Tahun 2000
Objek Pajak
Objek pajak PPh adalah penghasilan, yaitu setiap tambahan
ekonomi yang diterima atau diperoleh wajib pajak.

Subjek Pajak
Subjek pajak adalah barang pribadi, warisan yang belum terbagi
sesuai kesatuan, badan usaha, dan bentuk usaha tetap.
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TARIF PAJAK
Besarnya tarif PPh yang ditetapkan atas penghasilan kena pajak sesuai
dengan UU Nomor 36 Tahun 2008 sebagai berikut:
1. Wajib pajak orang pribadi dalam negeri
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2. Wajib pajak badan dalam negeri dan bentuk usaha tetap adalah sebesar 28%.
-Penghasilan tidak kena pajak (PTKP)
Besarnya PTKP menurut Peraturan Menteri Keuangan No. 101/PMK. 010/2016 adalah sebagai berikut:
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PERHITUNGAN PBB

20% x NJOP = NJKP

0,5% x NJKP = PBB

*NJOP : Nilai Jual Objek Pajak

* NJKP : Nilai Jual Kena Pajak
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