I. Understanding
Land and Building Tax (PBB) is a State tax imposed on land and or buildings based on Law Number 12 Year 1985 on Land and Building Taxes, as amended by Law number 12 Year 1994. PBB are taxes that are material in the sense the amount of tax payable is determined by the state of the object that is the earth/land and or buildings. State of the subject (who pays) can not determine the amount of tax.
II. United Object
Objects United Nations is "Land and or Building":
Earth:
Earth's surface (land and waters) and the body is in the interior of the earth and the sea areas of Indonesia, example: paddies, fields, gardens, land. yards, mines, etc..
Buildings:
Construction techniques that were planted or permanently attached to land or waters.
Examples: homes, building businesses, buildings, shopping centers, railway yard, fancy fence, dock, garden deluxe, other facilities that provide benefits, toll roads, swimming pools, offshore oil rigs, etc.
III. Object of Taxation Imposed Non UN Objects that are not subject to tax is the object of the UN:
1. Used solely to serve the public interest in the field of religious, social, health, education and national culture are not intended to make a profit, such as mosques, churches, hospitals, government, schools, orphanages, temples, etc.,
2. Used for graves, relics of ancient or similar thereto.
3. Includes protected forests, nature reserves, jungle tours, national parks, grazing land controlled by the village, and state land that has not been burdened with a right.
4. Used by diplomatic representatives based on the principle of reciprocal treatment.
5. Used by the agencies and representatives of international organizations that are determined by the Minister of Finance.
IV. Subjects Taxes and Taxpayers
Tax Subject is the individual or entity that is real:
- Have a right to the earth, and or;
- To benefit the earth, and or;
- Own the building, and or;
- Control of the building, and or;
- To benefit the building.
Taxpayers are subject to tax subject to payment of taxes.
