Land and Building Tax

Pajak Bumi dan Bangunan (PBB)

Undang-Undang No. 12 Tahun 1985

UU No. 12 Tahun 1985 jo. UU No. 12 Tahun 1994.

Bahasa Indonesia

Key Subject Matter

Mengatur pengenaan pajak atas bumi dan/atau bangunan berdasarkan Nilai Jual Objek Pajak (NJOP): objek dan subjek, dasar pengenaan, tarif, dan tata cara.

English (British)

Key Subject Matter

Governs the taxation of land and/or buildings based on the Taxable Sale Value (NJOP): objects and subjects, the tax base, rate, and procedure.

INKRAH Note

Amended by Law No. 12 of 1994; rural and urban land-and-building tax is now a regional tax (see the HKPD Law).

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Article by Article

Ketentuan Umum

Article 1 — Definition of Land and Buildings

Bahasa Indonesia

(1) Bumi adalah permukaan bumi dan tubuh bumi yang ada di bawahnya.

(2) Bangunan adalah konstruksi teknik yang ditanam atau dilekatkan secara tetap pada tanah dan/atau perairan.

English (British)

(1) Land is the surface of the earth and the body of the earth beneath it.

(2) A building is a technical construction permanently planted or affixed to land and/or water.

Objek Pajak

Article 2 — Object of Tax

Bahasa Indonesia

(1) Yang menjadi objek pajak adalah bumi dan/atau bangunan.

English (British)

(1) The object of tax is land and/or buildings.

Subjek Pajak

Article 4 — Tax Subject

Bahasa Indonesia

(1) Yang menjadi subjek pajak adalah orang atau badan yang secara nyata mempunyai suatu hak atas bumi, dan/atau memperoleh manfaat atas bumi, dan/atau memiliki, menguasai, dan/atau memperoleh manfaat atas bangunan.

English (British)

(1) The tax subject is a person or entity that actually holds a right over land, and/or obtains benefit from land, and/or owns, controls, and/or obtains benefit from a building.