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Tax property in Bali you need to know

April 26, 2017 | Bali property, Blog, Property Tips
Tax property in Bali you need to know

Tax property in Bali you need to know

Bali PRO realty Tips and news – Tax property in Bali you need to know . Buy and sale a property in Bali, not apart from Tax to Government . Tax is a must, and you need to know more about property tax.

Taken from Pajak.co.id, If the case of tax evasion of the property is done intentionally, then such action can be categorized as unlawful.

Tax property in Bali you need to know

    • Pajak Bumi dan bangunan ( PBB ) 
      PBB is The taxes imposed on the property, whether still in the form of land, or after developed into various forms of buildings such as houses, shop, and others.
      NJKP is set as low as 20 percent and as high as 100 percent. NJKP percentage percentage is determined by Government Regulation with due regard to national economic condition.
    • Bea Perolehan Hak atas Tanah dan/atau Bangunan (BPHTB)
      The amount of tax rate (duty) is set at 5 percent imposed on the owner or home buyer.  In the aforementioned law, the tax object is the acquisition of rights to land and buildings by a person or entity, which includes sale and purchase, exchange, grant, donation, gift, income in corporation or other legal entity, separation of rights Resulting in the transition, appointment of buyers in the auction, the execution of judges’ decisions that have permanent legal force, the granting of new rights due to the continuation of tax relief and beyond the disposal of the rights
    • Pajak Penghasilan (PPh)
      The amount of income tax is 5 percent (five percent) of the gross amount of the income value of the land and building rights. Whereas the transfer of rights to Simple Houses and Simple Flats conducted by taxpayers, whose main business is transfer of land and / or building rights is subject to a Final Income Tax of 1 percent of the transfer value.
    • Pajak Pertambahan Nilai (PPN)
      PPN on the sale of property is subject to the sale activities of buildings, such as houses, apartments, condominiums or other types. PPN is payable at the time of advance payment or upon settlement of the purchase.
      The basis for the imposition of PPN is the actual value of the transaction, but if the value of the transaction is below the Value of Object Tax (NJOP) then the basis for imposition of the NJOP.
    • Pajak Penjualan atas Barang Mewah (PPnBM)
      As for the purchase of houses with luxury category, in addition to PPN, buyers will also be subject to PPnBM. Based on Government Regulation Number 6 of 2003, the sale of such property is subject to a tariff of 20 percent. PPnBM is only charged for property sold by the developer and the Luxury property only .
    • Pajak progresif atas lahan
      This tax is still on public debate , The empty land / Idle land will pay tax .

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