Pajak Bumi dan Bangunan

Dr Chandra Yusuf, S.H., L.LM., MBA., M.Mgt

Dasar Hukum
⊸ UU Nomor 12 Tahun 1985 Tenatang
Pajak Bumi dan Bangunan (PBB)
yang telah diubah menjadi UU
Nomor: 12 Tahun 1994
3

Pengertian PBB
⊸ Pajak Bumi dan Bangunan(PBB) adalah
pungutan atas tanah dan bangunan yang
muncul karena adanya keuntungan
dan/atau kedudukan sosial ekonomi
bagi seseorang atau badan yang
memiliki suatu hak atasnya, atau
memperoleh manfaat dari padanya.
4

Istilah dalam PBB

⊸ Bumi
⊸ Bangunan
⊸ Nilai Jual Objek Pajak
⊸ Surat Pemberitahuan Objek Pajak
⊸ Surat Pemberithuan Pajak Terutang
5

Objek PBB
⊸ Bumi dan/atau
⊸ Bangunan
⊸ Apakah ruang dapat dijadikan objek
pajak?
6

Objek Pajak yang Tidak Dikenakan

PBB
⊸ Objek Pajak yang Tidak Dikenakan
Pajak:
▫ Digunakan untuk melayani
kepentingan umum di bidah
ibadah, social, keehatan,
Pendidikan dan kebudayaan
nasional, yang dimaksudkan
untuk memperoleh keuntungan;
7

▫ Digunakan untuk kuburan,

peninggalan purbakala, atau yang
sejenisnya dengan itu;
▫ Digunakan untuk hutan lindung,
hutan suaka alam, hutan wisata,
taman nasional, tanah
pengembalaan yang dikuasai oleh
desa, dan tanah negara yang belum
dibebani suatu hak;
8

▫ Digunakan untuk perwakilan

diplomatic, konsultan berdasarkan
asas perlakuan timbal balik;
▫ Digunakan oleh badan atau
perwakilan organisasi internasional
yang ditentukan oleh Menteri
Keuangan;
9

▫ Digunakan oleh badan atau

perwakilan organisasi
internasional yang ditentukan
oleh Menteri Keuangan
10

⊸ Objek pajak yang digunakan oleh

negara untuk penyelenggaran
permerintahan, penentuan
pengenaannya diatur lebih lanjut
dengan Peraturan Pemerintah
⊸ Nilai Jual Objek Pajak Tidak kena
Pajak
11

Penyesuaian Besarnya Nilai Jual

Objek Pajak Tidak kena Pajak
(NJOPTKP0
⊸ Peraturan Menteri Keuangan RI
Nomor: 67/PMK.03/2011 Tentang
Penyesuaian Besarnya Nilai Jual
Objek Pajak Tidak Kena Pajak Bumi
dan Bangunan:
▫ Max 24 Juta
12

Subjek PBB
⊸ Yang menjadi subjek pajak adalah
orang atau badan yang secara nyata
mempunyai suatu hak atas bumi
dan/atau memperoleh manfat atas
bumi dan/atau memiliki, menguasai
dan /atau memperoleh manfaat atas
bangunan
13

⊸ Dalam pasal 4 ayat (10 dinyatakan

bahwa, tanda pembayaran/pelunasan
pajak bukan bukti pemilikan hak.
14

⊸ Subjek Pajak sebagaimana

dimaksud dalam ayat (1) yang
dikenakan kewajiban memabayar
pajak menjadi Wajib Pajak menurut
UU ini.
15

⊸ Dalam hal atas suatu objek pajak

belum jelas diketahui Wajib
Pajaknya, Direktur Jenderal Pajak
dapat menetapkan subjek pajak
sebagaimana dimaksud dalam ayat
(1) sebagai Wajib Pajak
16

Dilanjutkan Minggu
Depan!
17

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Yellow
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Yellow
Is the color of gold, butter
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spectrum of visible light,
yellow is found between
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Blue
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located between violet and
green on the optical
spectrum.
Blue
Is the colour of the clear
sky and the deep sea. It is
located between violet and
green on the optical
spectrum.
Red
Is the color of blood, and
because of this it has
historically been
associated with sacrifice,
danger and courage.
Red
Is the color of blood, and
because of this it has
historically been
associated with sacrifice,
danger and courage.
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