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Manembu, Putri Aprilia Latihan Chapter 3 Taxation 1: Rp. 350.000.000 (NJOP)

The document contains examples of calculating land and building tax (PBB) for three properties based on their land area and value, building area and value, and tax rates. For the first two properties, the PBB is calculated as 0.1% of the tax object value (NJOP) minus the non-taxable threshold. For the third property, a 50% discount is applied for retirees, resulting in a PBB of Rp. 19,000. The fourth property calculates a PBB of Rp. 415,450. PBB payments are due within 6 months of receiving the tax notification.

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Gloria Lisa Susilo
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30 views2 pages

Manembu, Putri Aprilia Latihan Chapter 3 Taxation 1: Rp. 350.000.000 (NJOP)

The document contains examples of calculating land and building tax (PBB) for three properties based on their land area and value, building area and value, and tax rates. For the first two properties, the PBB is calculated as 0.1% of the tax object value (NJOP) minus the non-taxable threshold. For the third property, a 50% discount is applied for retirees, resulting in a PBB of Rp. 19,000. The fourth property calculates a PBB of Rp. 415,450. PBB payments are due within 6 months of receiving the tax notification.

Uploaded by

Gloria Lisa Susilo
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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MANEMBU, PUTRI APRILIA

LATIHAN CHAPTER 3
TAXATION 1
1. Nilai jual objek Pajak

- Tanah = 400 m2 x Rp. 500.000 = Rp. 200.000.000


- Bangunan = 250 m2 x Rp. 600.000 = Rp. 150.000.000 +
Rp. 350.000.000 (NJOP)

PBB – P2 = Tarif x (NJOP – NJOPTKP)

= 0,1 % ( Rp. 350.000.000- Rp. 15.000.000)

= Rp.335.000.

2. Nilai jual objek Pajak

- Tanah = 300 m2 x Rp. 400.000 = Rp. 120.000.000


Konversi = Rp. 120.850.000

- Bangunan = 200 m2 x Rp. 500.000 = Rp. 100.000.000 +


Rp. 220.850.000 (NJOP)

PBB – P2 = Tarif x (NJOP – NJOPTKP)

= 0,1 % ( Rp. 220.850.000- Rp. 15.000.000)

= Rp.205.850.

3. Nilai jual objek Pajak

- Tanah = 400 m2 x Rp. 750.000 = Rp. 300.000.000


- Bangunan = 200 m2 x Rp. 475.000 = Rp. 95.000.000 +
Rp. 395.000.000 (NJOP)

PBB – P2 = Tarif x (NJOP – NJOPTKP)

= 0,1 % ( Rp. 395.000.000- Rp. 15.000.000)

= Rp.380.000.

Khusus untuk pensiunan mendapat pengurangan 50% dari PPB P2 Terutang jadi total yang
dibayarkan dapat berjumlah Rp. 19.000 (50% dari Rp.380.000)

4. a. Nilai jual objek Pajak

- Tanah = 500 m2 x Rp. 614.000 = Rp. 307.000.000


- Bangunan = 150 m2 x Rp. 823.000 = Rp. 123.450.000 +
Rp. 430.450.000 (NJOP)

PBB – P2 = Tarif x (NJOP – NJOPTKP)

= 0,1 % ( Rp. 395.000.000- Rp. 15.000.000)


MANEMBU, PUTRI APRILIA
LATIHAN CHAPTER 3
TAXATION 1
= Rp.415.450

b. SPPT P2 Harus dibayarkan paling lama 6 bulan jadi apabila SPPT P2 diterima pada tanggal 15 MAret
2014, maka jatuh temponya adalah tanggal 14 September 2014.

5. a.

NJOP Bumi
500.00 8,875,000.00 4,437,500,000.00
NJOP Bangunan
a. Rumah
400.00 6,950,000.00 2,780,000,000.00
b.Taman
50.00 2,013,000.00 100,650,000.00 2,880,650,000.00
NJOP Bumi dan Bangunan
7,318,150,000.00
NJOPTKP
15,000,000.00
NJOPKP (bumi dan Bangunan)
7,303,150,000.00
PBB terutang 0.2%
Rp.14,606,300.00

b. SPPT P2 Harus dibayarkan paling lama 6 bulan jadi apabila SPPT P2 diterima pada tanggal 10
Februari 2014, maka jatuh temponya adalah tanggal 9 Agustus 2014.

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