For the general public, Land and Building Tax (PBB) is a type of tax that is often heard in daily life, especially PBB on residential houses, places of business, rice fields or the like.
It is interesting that in addition to the PBB for this designation, there are PBB for other purposes which are still fully managed by the Central Government. This is inseparable from the spirit of fiscal decentralization to strengthen the role of Regional Original Revenue (PAD) in the Regional Revenue and Expenditure Budget (APBD) every year.
Referring to Law Number 12 of 1985 concerning Land and Building Tax, the earth is defined as the surface of the earth and the body of the earth beneath it, while the building is a technical construction that is permanently planted or attached to the land and/or waters.
The enactment of Law No. 28 of 2009 concerning Regional Taxes and Levies (PDRD) replaced Law No. 18 of 1997 as a milestone in the delegation of authority for some PBB management rights to Regency/City Governments.
The background of the enactment of Law Number 28 of 2009 is, among others, to give greater authority to regions in regulating regional taxes and regional retributions, increasing accountability in the provision of services and governance, strengthening regional autonomy, and providing legal certainty for the community and the business world.
The PBB that has been delegated its management rights to the Regency/City Government is the PBB in the rural and urban sector (PBB-P2), while the PBB for other designations is still managed by the Central Government through the Directorate General of Taxes (DGT). In reality, in the community, it is still common to find people’s understanding that the management of PBB has been delegated to the Regency/City Government.
This delegation is inseparable from several main reasons, including that first, by its nature, PBB-P2 is more local in nature, visibility, tax objects do not move, and there is a close relationship between taxpayers and those who enjoy the tax proceeds.
Second, the transfer of PBB-P2 is expected to increase PAD and at the same time improve the structure of the APBD. Third, to improve public services, accountability, and transparency in the management of PBB-P2. Fourth, based on practice in many countries, PBB-P2 or property taxes are included in the type of local tax.
Based on Article 180 number 5 of Law Number 28 of 2009, the transition period for the transfer of PBB-P2 to local tax is from January 1, 2010 to December 31, 2013. During the transition period, regions that are ready can immediately collect PBB-P2 by first Previously stipulated a regional regulation (Perda) on PBB-P2 as the legal basis for collection. On the other hand, if as of December 31, 2013, the region has not yet stipulated a regional regulation on PBB-P2, then the region is not allowed to collect PBB-P2, and all people in the region concerned are not burdened with the obligation to pay PBB-P2.
In addition to PBB-P2 which has been delegated its authority to Regency/City Governments, there are other types of PBB managed by the Central Government, which include PBB in Plantation, Forestry, Oil and Gas Mining, Geothermal Mining, Mineral and Coal Mining, and Other Sectors covering marine waters in the territorial waters of the Republic of Indonesia which include inland seas, archipelagic waters, territorial seas, the Exclusive Economic Zone (EEZ), or waters within the Indonesian Continental Shelf Boundary. PBB managed by the Central Government is better known as PBB-P5L.
In contrast to PBB-P2 which divides tax objects into land and buildings, PBB-P5L divides each sector into more specific sub-sectors. PBB Plantation Sector consists of the sub-sector of the earth’s surface, PBB of the forestry sector consists of the sub-sector of the earth’s surface, PBB of the Oil and Gas Mining Sector consists of the sub-sector of the earth’s surface onshore and offshore as well as the body of the earth for exploration and exploitation.
PBB Geothermal Mining Sector consists of onshore and offshore earth surface sub-sectors as well as exploration and exploitation earth bodies, PBB Mineral and Coal Mining Sector consists of onshore and offshore earth surface subsectors as well as earth bodies exploration and production operations, and Other Sector consists of water areas for capture fisheries, water areas for fish cultivation, water areas for pipelines, cables and toll roads.
In the implementation of the collection, both PBB-P2 and PBB-P5L use the Tax Object Notification Letter (SPOP) which is filled out clearly, correctly and completely and signed. Filling in SPOP is a form of self-assessment system in tax collection.
After the SPOP is submitted, the next step is to calculate the Sales Value of the Tax Object (NJOP) which is the basis for calculating the PBB payable. NJOP is the Sales Value of Tax Objects, hereinafter abbreviated as NJOP, is the average price obtained from sale and purchase transactions that occur fairly, and if there is no sale and purchase transaction, the NJOP is determined through price comparisons with other similar objects, or new acquisition value, or a substitute NJOP.
In relation to the Financial Relations of the Central Government and Regional Governments, although PBB-P5L is managed by the Central Government, Law Number 1 of 2022 states that Land and Building Taxes managed by the Central Government are then transferred to the regions in the Transfer to Regions (TKD) budget as the share of the Revenue Sharing Fund (DBH).
DBH is part of TKD allocated based on a certain percentage of income in the APBN and certain performance, which is distributed to producing regions with the aim of reducing fiscal inequality between the government and regions, as well as to other non-producing regions in order to overcome negative externalities and/or increase equity in the distribution of income. one region.
By using the distribution scheme of PBB management between the central and regional governments, it is hoped that PBB revenues will be able to increase the independence of the APBD of each regional government. This is inseparable from the objective of fiscal decentralization, namely the achievement of aspects of economic independence in the regions so that each region is able to improve people’s welfare.
Sumber https://www.pajak.go.id/id/artikel/pajak-bumi-dan-bangunan-siapakah-yang-mengelola