LAND AND BUILDING CASE

A. Mimin as tax payer lives in Desa Lojajar, sleman, has land with NJOP Rp 6.000.000.
NJOPTKP for Sleman Regency is Rp 8.000.000.
Solution : Because of NJOP under NJOPTKP , so Mimin doesnt pay the tax for land and
building
B. Rika has land and building with criteria :
 Land 800 m2 with NJOP RP 335.000/m2
 Building (house) 400 m2 with NJOP RP 505.000/ m2
 Luxury garden 200 m2 With NJOP RP 98.000/ m2
 Luxury fence with length 100 m and tall 150cm with NJOP RP 1.200.000/ m2
AV (assessment value) 20% and NJOPTKP with amount RP 10.000.000
Calculation :
 NJOP for land (800 m2 x RP 335.000) RP 268.000.000
 NJOP for the building :
1. House
(400 m2 x RP 505.000) RP 202.000.000
2. Luxury Garden
(200 m2 x RP 98.000) RP 19.600.000
3. Luxury fence
100 x 1,5 m2 x RP 1.200.000) RP 180.000.000

RP 401.600.000 (+)
 NJOP as fundamental to calculate L&B tax RP 669.600.000
 NJOPTKP (already known) RP 10.000.000(-)
 NJOP as fundamental to calculate L&B tax RP 659.000.000
 Assessment value (20% x RP 659.000.000) RP 131.920.000
 Land and building tax
0,5% x RP 131.920.000 = RP 659.600
C. Akbar has land with length 500 m2 for selling price RP 1.000.000/ m2 and building with
length 400 m2 for selling price RP 1.000.000/ m2 NJOPTKP is RP 9.000.000
Calculation for land and building tax :
Price for land RP 1.000.000/ m2 include to class A-15
(between RP 977.000 until RP 1.086.000) with NJOP RP 1.032.000/ m2 (We can see
from the table to know the classification)
Price for building RP 1.000.000 / m2 include to class A-2
(between RP 902.000 until RP 1.034.000) with NJOP RP 968.000/ m2 (we can see from
the table to know the classification)
 NJOP for land 500 m2 x RP 1.032.000 RP 516.000.000
NJOP for Building 400 m2 x RP 968.000 RP 387.200.000 (+)

NJOP as fundamental to calculate L&B tax RP 903.200.000

NJOPTKP RP 9.000.000 (-)

NJOP as fundamental to calculate L&B tax RP 894.200.000

AV (Assessment value) 20% x RP 894.200.000 RP 178.840.000
Land and Building tax 0,5% x RP 178.840.000 RP 894.200

BPHTB CASE
Soal 1
Mr. Budi bought land and building in amount of (NPOP) Rp 70.000.000,00. While the NPOPTKP
that applied in that city is Rp 60.000.000,00. So how much will Mr Budi pay for the BPHTB ?
Answer :
NPOP : Rp 70.000.000,00
NPOPTKP : Rp 60.000.000,00
NPOPKP : Rp 10.000.000,00

BPHTB : 5% x Rp 10.000.000,00 = Rp 500.000,00

Soal 2
A child inherit land from his father with a market value price of Rp. 500.000.000, - NJOP written
in SPPT is Rp. 800 000 000, -. NPOPTKP is Rp. 300.000.000, - . How much is the BPHTB ?
Answer:
NPOP = Rp. 800,000,000, -
NPOPTKP = Rp. 300,000,000, -
NPOPKP = Rp. 500,000,000 –

BPHTB which would have been payable = 5% x Rp. 500,000,000 = Rp. 25.000.000, -
BPHTB Payable = 50% x Rp. 25.000.000, - = Rp. 12.500.000, -

Soal 3
Mr Budi sold land and building to Mrs Lillian, the shape of the land is rectangle with 10 m x 20
m, above the land, there is a building with measure of 10 m x 10 m. The price of the land and
building in that area is Rp 1.000.000,00/m2 , while the price of building is Rp 3.000.000/m2 . The
SPPT stated that the amount that must paid for that building is Rp. 325.000.000,00 and for the land
is Rp 180.000.000,00. How much BPHTB that must be paid if the NPOPTKP in that area is Rp
80.000.000,00 ?

NPOP based on SPPT :

 Land = 200 x Rp 1.000.000,00 = Rp 200.000.000,00
 Building = 100 x Rp 3.000.000,00 = Rp 300.000.000,00

NPOP based on SPPT :

 Land = Rp 180.000.000,00
 Building = Rp 325.000.000,00

Calculation for BPHTB :

NPOP Land : Rp 200.000.000,00
NPOP Building Rp 325.000.000,00
NPOPTKP Rp 80.000.000,00
NPOPKP Rp 445.000.000,00

BPHTB that must be paid is : 5% x Rp 445.000.000,00 = Rp 22.250.000,00

STAMP DUTY CASE

1) In 15 September 2012, Ayana from Singapore made a business agreement with Tri from
Indonesia with amount $150,000 the stamp duty already paid with Singapore’s Stamp Duty. In
20 March 2016 Tri use the agreement letter to accuse Ayana in Jakarta District Court because
Ayana break the agreement.
How much stamp duty payable for the document? When it being payable? Who will pay for the
duty?
a) The stamp duty payable on that document are Rp.18,000
(Rp.6,000 and fine 200% = 6,000+12,000)
b) The duty occur when that document in Indonesia
c) Ayana will pay for the stamp duty

2) Ayu and Maya agreed to establish a company with the name "PT. Mayu ". Notary
document establishment on October 30, 2016 and made copies of 10 copies. The company's capital
paid up by Ayu by check BNI 2 pieces each of Rp.700,000 and Rp.800,000. While Maya deposit
by check BCA respectively Rp.400,000, Rp.800,000, and Rp.300,000. Mutual agreement accounts
used in the company name is a checking BRI. The office building rented from Mr. Dede and proof
of payment by check BRI for Rp100,000,000 per year for 3 years.
Question
a) On that event, how much stamp duty are owed?
b) Who would pay off the stamp duty?
c) How does the payment of stamp duty on documents related to it?
d) When the stamp duty payable should be paid?

Answer
a. - The Articles of Association and copies (11 x 6,000) = 66,000
- Checks and slips (5x3,000) = 15,000
- The lease agreement shop (2x6,000) = 12,000
- Opening an account BRI (6,000) = 6.000
Total 93,000
b. Whom receive benefits, or if it is determined
c. Stamp duty outboard
d. The stamp duty payable should be paid:
Certificate of incorporation = on-delivery,
Lease = at the time made
A check = at the time made
Check account opening = at the opening