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Pertemuan XI Pajak Bumi dan Bangunan

Pertemuan XI Pajak Bumi dan Bangunan. Matakuliah : F0412/PERPAJAKAN Tahun : 2006 Versi : 01/01. P B B. Dasar Hukum Obyek Pajak Pengecualian Subyek – pengecualian Dasar Pengenaan Pajak Tarif - Formula. Dasar Hukum. Pajak Kekayaan Ipeda dls. UUD RI 1945 UU PBB, KUP dls.

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Pertemuan XI Pajak Bumi dan Bangunan

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  1. Pertemuan XIPajak Bumi dan Bangunan Matakuliah : F0412/PERPAJAKAN Tahun : 2006 Versi : 01/01

  2. P B B • Dasar Hukum • Obyek Pajak • Pengecualian • Subyek – pengecualian • Dasar Pengenaan Pajak • Tarif - Formula

  3. Dasar Hukum • Pajak Kekayaan • Ipeda dls. • UUD RI 1945 • UU PBB, KUP dls. • Aturan Pelaksanaan

  4. Obyek Pajak • Tanah, air, kolam • Bumi - kandungan • Bangunan, pagar, jalan • Krontruksi, jembatan • Tanaman, taman, hutan • Migas, Tambang Umum

  5. Pengecualian • Tertentu (Positive list) • MIlik Pemerintah • Untuk/untuk Pemerintah • Untuk Umum • Milik/untuk Kedutaan • Milik/untuk Org.Int’l

  6. Subyek - Pengecualian • Pemilik obyek • Pemakai obyek • Yg memanfaatkan • Pemerintah • Kedutaan - Diplomat • Org. Int’l - Pejabatnya

  7. Dasar Pengenaan Pajak • Nilai Pasar rata2 • Nilai pengeluaran • Tabel NJOP - NJKP • Penilaian individu • Perubahan tabel • Perbedaan Nilai

  8. Tarif - Formula • Tarif tunggal – 0,5% • NJOP – NJKP - NJOPTKP • Formula Umum • Formula Khusus (Rmh susun) • PBB atas P3 • Peranan Pemda

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