JAKARTA.The DKI Jakarta Provincial Government provides a 100% exemption from the principal reduction of Rural and Urban Land and Building Tax (PBB-P2).
This facility is provided for houses with a maximum The Sales Value of Tax Object Sale (NJOP) of IDR 2 billion, as stated in Governor Regulation Number 16 Year 2024.
It should be noted that this PBB-P2 principal exemption facility applies to one taxpayer for one PBB-P2 object.
Another condition is that the facility will only be provided for buildings owned, controlled and/or utilized by individual taxpayers.
Then, individual taxpayers who want to get the facility must also have completed their identity in the DKI Jakarta tax management information system with a Population Identity Number (NIK).
The NIK inputted is the NIK for the name listed on the notification of tax payable (SPPT) of PBB-P2. If the name of the taxpayer listed on the PBB-P2 SPPT has passed away, a PBB-P2 mutation or transfer of name must first be carried out.
What is meant by mutation or reversal of PBB-P2 name is the process of changing Land and Building (L&B tax) data due to transfer of ownership or rights.
This is done to change the L&B tax identity of the old owner into the identity of the new owner. Usually, the transfer of L&B tax name is carried out due to the sale-purchase transaction, grant or inheritance of land and building from the first owner to the second owner.
For information, the PBB-P2 exemption policy is carried out to reduce the burden on taxpayers in fulfilling their tax obligations.
In addition, this facility is expected to maintain the purchasing power of the community, so that the goal of collecting local tax revenues, especially PBB-P2, can be realized optimally. (ASP)
