2 LEGAL BASIS OF UN LAND AND BUILDING TAX
a.UU No. 12 of 1985 on the UN
b.PP No. 46 Year 1985tentang percentage NJKP on UN
c.Kep. No minister. 1002/KMK.04/1985 on Procedures of Registration
UN Tax d.Kep object. No minister. 1003/KMK.04/1985 on Classification and magnitude NJOP Guide as the basis for the imposition of UN
e.Kep. No minister. 1006/KMK.04/1985 on Procedures of the UN Billing
and appointment of officials authorized to issue Letter of Forced
DEFINITION 3 UN UN UN dapatdidefinisikansebagai "state tax imposed on the earth and / or buildings based on Law no. 12 of 1985
: The surface of the earth and the bodies that exist below the earth
The surface of the earth covering the ground and inland waters and marine
Indonesia territory.
Example: paddies, fields, gardens, land, perkarangan, mines, etc.
Used solely to serve the public interest in the field of religious, social, health, education and national culture that do not
intended to benefit, such as schools, mosques, churches, land endowments, public hospitals, schools, or madrasas, orphanages
UN UN SUBJECT 6
Person or entity that actually
have a right to the earth,
and / or benefit above the earth,
and / or owning, controlling, and /
or gain / benefit of building
UN
7 BASIC TAX Tax Base Tax Object Selling adalahNilai (NJOP) NJOP set
every 3 years by the Minister of Finance, except for certain regions is
determined annually according to the development of the area, taking
into account: 1. The average price obtained from the sale and purchase transactions that occur naturally 2. Price comparison with other similar objects are adjacent and have known the selling price 3. The new acquisition value 4. Determination
of Sales Value Object Substitute NILAIJUAL OBJECT TAX NOT TAXABLE
(NJOPTKP) UN 8 NJOPTKPadalah NJOP upper limit of the earth and / or
buildings are not taxable NJOPTKPadalah amount of USD 8,000,000 with the
following provisions: 1. Each WP obtain NJOPTKP as much as one-time reduction in one tax year 2.
If
tax payers have multiple objects, then get a reduction of tax NJOPTKP
only one object whose value is greatest and can not be combined with
other tax object
NJOPTKP for DKI began in
2001 to Rp 10 million (based on each perdati II) CALCULATION OF UN UN UN
adalahNilai 9 Basic Calculation of Taxable Sale (NJKP) The amount NJKP
are as follows: 1. 40% for objects that WPnya individual housing tax
with
NJOP equal to or more than USD 1 M, and not owned, controlled or used
by civil servants, Armed Forces, and pensioners, including widows /
dudanya income solely from salary or pension
2. 20% for other taxes objects TARI F UN Calculation Formulas adalah0.5% UN = Tarifx NJKP
Payable TIME AND PLACE THAT DETERMINE THE TAX PAYABLE UN
Tax year is a period of one year takwin 2.
When determining the tax due according to the state of an object is a tax on January 1