Land & Building Tax Information

Land and Building Tax is a levy granted on land and building ownership for both individuals and agencies. Tax subjects are those who actually have rights, benefit, and control the land and buildings.

The tax object criteria have been listed in Law Number 12 of 1994 concerning Land and Building Tax. Because it is already listed in the Law, paying land and building taxes is mandatory, and there will be sanctions provided in accordance with applicable legal provisions if ignored. Payment of land and building tax itself must be paid at least 30 days after the Tax Return Form or annual tax return of land and building tax is issued.

Before calculating your current amount of land and building tax, there are several numbers of important things for you to know:  

  • Sales Value of Taxable Object (NJOP),
  • Building value, 
  • Overall land and building value, 
  • Tax Object Sale Value of Non-Taxable Object (NJOPTKP), and
  • Taxable Sales Value (NJKP).

The rates charged for land and building tax are obtained from

Taxable Sales Value times 0,5%

Rules of Taxable Sales Value

Nilai Jual Objek Pajak (NJOP)

Nilai Jual Kena Pajak (NJKP)

< Rp 1 billion

20% from NJOP

> Rp 1 billion

40% from NJOP

 

When there is no sale and purchase transaction, the Sales Value of Taxable Object (NJOP) is determined based on a comparison of prices with other objects whose sale value is known, similar, in a nearby location, or has the same function.

Please note, the amount of the Sales Value of Taxable Object (NJOP) is determined due to the market price per region, and fixed by the Minister of Finance each year. For this reason, each taxpayer should pay attention to the amount of land and building tax owed in a year. The exact amount of tax on land and building that should be paid will be written in the issued on the notification tax due.

Pay land and building tax online in the nearest Danamon ATM

Based on the regulation of Minister of Finance Regulation No. 78 / PMK.03 / 2016 concerning procedures for the Issuance of Land and Building Taxes, a taxpayer who is late, or does not pay the land and building tax will be required to pay a fine of 2% of the total land and building tax.

This administrative fine will be calculated from the due date, until the date of payment of land and building tax in the following tax year.

Land and building taxes that are not paid on time by the taxpayer will be invoiced using Forced Taxes. If it is not immediately paid as well, the taxpayer concerned must pay tax in full with additional administrative fines. 

To avoid these additional fines, payment of land and building tax bills is now available online through Danamon ATMs. Currently, the area covered for payment of land and building tax is only available in DKI Jakarta, other cities around Indonesia will be added soon.

Payment of PBB through Danamon ATM Tutorial