Determining the Sale Value of Tax Objects as a Basis for Land and Building Taxes at the East Medan Pratama Tax Office

Oct 13, 2025 by talynt.org 94 views

Determining the Sale Value of Tax Objects as a Basis for Land and Building Taxes at the East Medan Pratama Tax Office

Introduction

Land and Building Tax (PBB) is a tax imposed on land and building ownership in Indonesia. The definition of "land" in this context includes the surface of the earth, including land and inland waters and the sea of Indonesia, as stated in Article 1 of Law Number 12 of 1994. Meanwhile, "buildings" are defined as construction of techniques that are embedded or inherent permanently in land or waters (Article 1 point 2 of Law Number 12 of 1994). The legal basis of the United Nations itself is contained in Law Number 12 of 1985 which was later changed to Law Number 12 of 1994.

Since the enactment of the law, the Directorate General of Taxes has continued to increase the accuracy of the UN Tax Object (NJOP). NJOP, as described in Article 1 point 3, is the average price obtained from the transaction of buying and selling tax objects that occur fairly. NJOP itself is the basis for the imposition of the UN Tax (DPP) which is determined every three years by the Minister of Finance through the process of assessing tax objects (Articles 6 paragraphs 1 and 2). In this assessment process, there are three approaches that are commonly used, namely:

*** Market Price Approach: ** This method uses a similar tax object selling price data on the market as a reference to determine NJOP. *** Cost Approach: ** This method calculates the value of tax objects based on its development costs, including material costs, labor, and other costs. *** Revenue Approach: ** This method calculates the value of tax objects based on the potential income generated from the tax object, such as leases or harvests.

The Importance of NJOP Determination

Mandiri Field Work Practices (PKLM) conducted at the East Medan Primary Tax Service Office provide a deeper understanding of the NJOP determination process. This understanding is important to ensure that the United Nations is paid fairly and objectively, as well as encouraging taxpayer compliance in fulfilling their obligations.

** The process of determining the NJOP at the East Medan Pratama Tax Office in general includes several stages, namely: **

** Data collection: ** Tax officers collect data about tax objects, such as type, area, and location. This data can be obtained from various sources, such as administrative data, field surveys, or information from the public.
** Assessment: ** The data that has been collected is then analyzed to determine NJOP. This assessment process is carried out using one or a combination of the three approaches that have been previously mentioned.
** Verification: ** NJOP that has been determined then verified with existing data to ensure its accuracy and eligibility.
** Review and Update: ** The NJOP is reviewed and updated regularly to ensure that it remains accurate and reflects the current market conditions.

Factors Considered in Determining NJOP

The process of determining the NJOP at the East Medan Pratama Tax Service Office was carried out by taking into account various factors, such as the physical condition of the tax object, the selling value of the surrounding tax objects, and the conditions of the property market in the region. By understanding the process of determining the NJOP, it is expected to increase taxpayer compliance in paying the United Nations, as well as assisting the government in increasing state revenue.

Benefits of Understanding the NJOP Determination Process for Taxpayers

Understand the basis of PBB calculation and ensure that tax payments are fair and in accordance with the value of tax objects.
Utilizing NJOP information to estimate the selling value of tax objects if you want to sell it in the future.
Increase transparency and accountability in the taxation process.

Conclusion

Determination of NJOP is an important process in the UN tax system. By understanding the process of determining the NJOP and its application at the East Medan Pratama Tax Office, it is expected to encourage taxpayer compliance, increase state revenue, and create a fair and transparent taxation system.

Recommendations

The government should continue to improve the NJOP determination process to ensure its accuracy and fairness.
Taxpayers should be aware of the NJOP determination process and its application to ensure that they are paying the correct amount of tax.
The government should provide education and training to tax officers to ensure that they are equipped with the necessary skills to determine NJOP accurately.

Future Research Directions

Further research is needed to explore the impact of NJOP determination on taxpayer compliance and state revenue.
Research is also needed to identify the factors that affect the accuracy of NJOP determination.
The development of a more accurate and efficient NJOP determination process is also an area that requires further research.

References

Law Number 12 of 1994 on Land and Building Tax.
Directorate General of Taxes. (2020). Guidelines for Determining NJOP.
Mandiri Field Work Practices (PKLM). (2020). Determination of NJOP at the East Medan Pratama Tax Office.

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Frequently Asked Questions (FAQs) about Determining the Sale Value of Tax Objects as a Basis for Land and Building Taxes at the East Medan Pratama Tax Office

Q1: What is NJOP and why is it important?

A1: NJOP stands for Nilai Jual Objek Pajak, which is the sale value of tax objects. It is an important concept in the land and building tax system in Indonesia, as it serves as the basis for determining the tax value of land and buildings.

Q2: How is NJOP determined?

A2: NJOP is determined through a process that involves data collection, assessment, verification, and review. Tax officers collect data about tax objects, such as type, area, and location, and then analyze this data to determine the NJOP. The NJOP is then verified with existing data to ensure its accuracy and eligibility.

Q3: What are the factors considered in determining NJOP?

A3: The factors considered in determining NJOP include the physical condition of the tax object, the selling value of the surrounding tax objects, and the conditions of the property market in the region.

Q4: Why is it important for taxpayers to understand the NJOP determination process?

A4: Understanding the NJOP determination process is important for taxpayers because it helps them to ensure that they are paying the correct amount of tax. It also helps taxpayers to estimate the selling value of their tax objects if they want to sell them in the future.

Q5: How can taxpayers access NJOP information?

A5: Taxpayers can access NJOP information through various channels, including the Directorate General of Taxes website, tax offices, and other government agencies.

Q6: What are the benefits of understanding the NJOP determination process for taxpayers?

A6: The benefits of understanding the NJOP determination process for taxpayers include:

Understanding the basis of PBB calculation and ensuring that tax payments are fair and in accordance with the value of tax objects.
Utilizing NJOP information to estimate the selling value of tax objects if they want to sell them in the future.
Increasing transparency and accountability in the taxation process.

Q7: What is the role of the government in determining NJOP?

A7: The government plays a crucial role in determining NJOP by providing guidelines and regulations for the process. The government also ensures that the NJOP determination process is fair and transparent.

Q8: How can taxpayers report any errors or discrepancies in the NJOP determination process?

A8: Taxpayers can report any errors or discrepancies in the NJOP determination process by contacting the tax office or other government agencies responsible for the process.

Q9: What are the consequences of not understanding the NJOP determination process?

A9: The consequences of not understanding the NJOP determination process can include paying the wrong amount of tax, which can lead to penalties and fines.

Q10: How can taxpayers stay up-to-date with changes in the NJOP determination process?

A10: Taxpayers can stay up-to-date with changes in the NJOP determination process by regularly checking the Directorate General of Taxes website, tax offices, and other government agencies.

Conclusion

Understanding the NJOP determination process is crucial for taxpayers to ensure that they are paying the correct amount of tax. By understanding the process, taxpayers can also estimate the selling value of their tax objects if they want to sell them in the future. The government plays a crucial role in determining NJOP, and taxpayers can report any errors or discrepancies in the process by contacting the tax office or other government agencies responsible for the process.

References

Law Number 12 of 1994 on Land and Building Tax.
Directorate General of Taxes. (2020). Guidelines for Determining NJOP.
Mandiri Field Work Practices (PKLM). (2020). Determination of NJOP at the East Medan Pratama Tax Office.