Land and Property Tax and Duty on Land and Building Right Acquisition

Chandra Nugraha/008201300017

Irfan Affandi/008201300043

Fransiskus Xaverius Tolan Kiwan/008201300035

Other Tax / Mr. Arie Pratama

LAND AND PROPERTY TAX AND DUTY ON LAND AND BUILDING RIGHT ACQUISITION

PROPERTY TAX

        Property taxes are taxes that are material in the sense of the amount of tax payable is determined by the state of the object that is the earth or building. The state of the subject is not also determine the amount of tax.

        Property taxes initially a central allocation of tax revenues allocated to areas with a certain proportion, however, in its development under Law No. 28 Year 2009 on PDRD this tax in particular the urban and rural sectors into fully local taxes.

SUBJECT  TAX

        Subject property tax is the person or entity who obviously has a right to the earth, and / or benefit upon the earth, and / or own, control, and / or the benefit of the building. See the definition of the tax subject, not infrequently there is taxable income that is recognized by more than one person subject to tax, which means there is one object of the tax but it has some taxpayers.

OBJECT TAX

        Object property tax is a tax land and / or buildings, where the sense of land and / or buildings is as follows:

The earth is the earth's surface which includes land and inland waters and the sea area of ​​Indonesia, and the body of the earth underneath. Building, is a construction technique in planting or attach permanently to the land and / or water. 

Not all objects on land and buildings will be subject to the UN, there are also objects that are excluded from the UN imposition when as follows:

♣ used solely to serve the public interest in the field of religious, social, health, education and national culture, which is not intended to make a profit-kan,

♣ used for graves, ancient heritage, or similar to it,

♣ a protected forest, forest preserves, jungle tours, national parks, grazing land controlled by the village and land in the country that does not impose a right,

♣ used by diplomatic representatives, consulates based on the principle of reciprocal treatment,
♣ used by bodies or representatives of international organizations as determined by the Minister of Finance. Object of the tax is used by the state to the governance, the determination of its taxable further regulated by Government Regulation