Want to Get PBB-P2 Exemption? Check Here!
Smartcitizens, do you know how a city can be built? It turns out, one of the ways is through the taxes paid by the citizens. The revenue from taxes becomes the city’s income, which is used to build facilities for the residents. However, for the PBB-P2, there are criteria that must be met to receive exemptions. These exemptions act as incentives to help the citizens of Jakarta. Let’s discuss this further in this article!
Paying PBB in Jakarta. Source: Jakarta Smart City
An Overview of PBB-P2
The government has imposed a tax called PBB/Pajak Bumi dan Bangunan (property tax). This tax applies on land and buildings due to ownership rights, control, or benefits gained from a piece of land or building. There are two types of land and building taxes: PBB-P2/Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (property of rural and urban land tax) and PBB-P3/Pajak Bumi dan Bangunan Perkebunan, Perhutanan, Pertambangan (property of plantation, forestry, mining tax) and other sectors.
In 2024, the Provincial Government of DKI Jakarta is implementing several exemptions for PBB-P2. What are the criteria? Check them out below.
PBB-P2 Exemptions Jakarta 2024
The Provincial Government of DKI Jakarta provides a 100% Principal Tax Exemption. This exemption is granted for PBB-P2 objects with the following criteria:
a. Residential property with an NJOP/Nilai Jual Objek Pajak (tax object sales value) of up to Rp2.000.000.000 (two billion rupiah).
b. Wajib Pajak Orang Pribadi (individual taxpayers with a valid NIK/Nomor Induk Kependudukan (identification number). Update your NIK to receive the 100% Principal Exemption.
c. Satu Wajib Pajak (one taxpayer) is eligible for an exemption for only one PBB-P2 object.
d. If the taxpayer owns more than one PBB-P2 object, the exemption is given for the object with the highest NJOP.
In addition to the above exemption, Jakarta residents can opt for a 50% Principal Exemption. The criteria to note are:
a. The 2023 PBB SPPT/Surat Pemberitahuan Pajak Terutang (tax due notification) must be Rp0 (zero rupiah) and not meet the criteria for a 100% exemption.
b. This does not apply to PBB-P2 objects newly established in 2024.
The Provincial Government of DKI Jakarta also offers another scheme. Jakarta residents who do not qualify for the 100% or 50% Principal Exemption can choose the Specific Principal Exemption option. This option is available under the criteria:
a. Granted for PBB-P2 objects with a 2024 PBB increase of more than 25% compared to 2023 and do not meet the criteria for the 100% and 50% exemptions.
b. The exemption amount is calculated as the difference between the 2024 PBB due and the 2023 PBB after adding a 25% increase.
c. This does not apply to PBB-P2 objects that have increased in land/building area or objects that have undergone new individual assessment data recording for the 2024 tax determination.
Pay Taxes Using JAKI
Are you ready to pay PBB? Nowadays, you can do it without hassle! In synergy with Bapenda, Jakarta residents can use the Tax feature on JAKI. Download it from Google Play or the App Store, then follow these steps:
Taxes feature. Source: JAKI
The Taxes feature simplifies your payment. You can choose from various payment methods such as ATM, teller, or e-banking. Information available under the Property Tax option includes Surat Pemberitahuan Pajak Terutang (SPPT) notification, list of Surat Pemberitahuan Pajak Terutang Pajak Bumi dan Bangunan (eSPPT PBB), and eSPPT download history.
This tax exemption policy aims to assist taxpayers without overwhelming them. Need more information about taxes in Jakarta? Please monitor the website bapenda.jakarta.go.id or the social media accounts @humaspajakjakartaand @jsclab!
Also read: What’s in Taxes Feature in JAKI 3.0?
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Eva's the name, writing's the game
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