How to calculate the PBB easily and quickly

For house owners, the payment of Land and Building Tax (PBB) is mandatory, this tax is usually imposed by residential owners once a year, the amount varies slightly depending on the house size and location.
Therefore, knowing the ins and outs of the PBB is of course very important, including how to calculate, this is done to be able to prepare the amount of funds to be paid. Now for those of you who are currently planning to pay PBB, here is how to calculate PBB easily.
Components of calculating PBB
The Sales Value of Fiscal Objects or NJOP is the average price of purchase and sale of property (land, houses, etc.). For example, the NJOP value in the area of Kebayoran Lama, South Jakarta is Rp 4,263,000/m2 to Rp 25,995,000, in contrast to the area of Pasar Rebo, South Jakarta, which reaches Rp. 3,745,000 per square meter.
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The Taxable Sales Value or NJKP is the amount of the tax value given, this NJKP is part of the NJOP, if the NJOP value is less than IDR 1 billion, then the NJKP percentage is 20%, but if the NJOP is more than IDR. 1 billion then the NJKP percentage is 40%.
The Sales Value of Non-Taxable Taxable Items or NJOPTKP is the limit of the Sales Value of Taxable Items that are not subject to tax, the amount of this NJOPTKP varies depending on the region. However, based on the regulation of the Minister of Finance Number 201/KMK.04/2000, the highest NYOPTKP value is IDR 12,000,000.
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Basically, the tax rate on land and construction in each region is different. In the area of DKI Jakarta itself, the amount of PBB fee is divided into 4, namely:
- 0.01% for NJOP under IDR 200 Million
- 0.1% for NJOP IDR 200 million to below IDR 2 billion
- 0.2% for NJOP IDR 2 billion to below IDR 10 billion
- 0.3% for NJOP IDR 10 billion or more
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How to calculate PBB
To know how to calculate PBB, you must first know the NJOP value for PBB calculation. For example, if someone owns a house with a land area of 90 m2 and a building area of 36 m2, and it is known that the land price is IDR 702,000 and the building price is IDR 595,000 and the value NJOPTKP is. IDR 8,000,000, then the way to calculate the NJOP to calculate the PBB is as follows:
- Land: 90 m2 x IDR 702,000 = IDR 63,180,000
- Buildings: 36 x IDR 595,000 = IDR 21,420,000
- NJOP Value: IDR 63,180,000 + 21,420,000 = IDR 84,600,000
- NJOP for PBB calculation = IDR 84,600,000 – IDR 8,000,000 = IDR 76,600,000
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After knowing the NJOP value for the calculation of PBB, you can immediately calculate the PBB due in the following way:
- NJKP: 20% x IDR 76,600,000 = IDR 15,320,000
- Payable PBB: 0.1% x 15,320,000 = IDR 153,200
How? Make it easy to calculate PBB. So, for those of you who want to pay the PBB via an ATM, you can find out how hereor through various digital wallet applications, the method can be seen at what a pityi.
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