INKRAH Law · UU PBB · Undang-Undang No. 12 Tahun 1985

Article 4 — Tax Subject

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Official source / JDIH →

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.