Enjoy a simple way to pay your Land and Building Tax (PBB) at Traveloka

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Land and Building Tax (PBB)

The land and building tax (PBB) is a tax that’s charged over the land and building, whether it’s owned by an individual or an organization. The subjects of PBB are those who have rights, gain control and benefits from their land and building. On the contrary, lands and buildings that are used for the public, such as for educational, religious, and health purposes, as well as for burial land, are not subject to the PBB.

Criteria for PBB objects have been mentioned in the Undang-Undang Nomor 12 Tahun 1994 of Land and Building Tax. Since it’s listed on the institutional law, it is mandatory to pay for PBB. If not, there will be sanctions given with applicable legal provisions. The payment of PBB must be carried out no later than 30 days after the Notice of Land and Building Tax Payable (SPPT PBB) is issued.

Before calculating how much PBB one should pay, there are a few important things to consider because they influence the PBB calculation. They are Sales Value of Taxable Object (NJOP), the price of land, the price of land and building, Acquisition Value of Non-Taxable Object (NJOPTKP), and Acquisition Value of Taxable Object (NJKP).

Until this day, the cost of PBB has not been changed, which is obtained from the NJKKP products at a rate of 0.5%. If the NJOP value is less than IDR1 billion, then the NJKP is set at 20% of the NJOP. Conversely, if the NJOP value is more than IDR1 billion, then the amount of PBB that must be paid is 40% of the NJOP. However, if there’s no transaction at all, then the NJOP is set based on the price comparison with other objects which selling values have been perceived, similar, located at the adjacent locations, and bear similar functions.

It’s important to know that the amount of NJOP is set in accordance with the market value in each area, which is determined by the Minister of Finance each year. That’s why every Taxpayer should pay attention to the amount of PBB tax in one tax year. The nominal of PBB tax bill that must be paid will be written on the SPTT PBB issued.

More About Land and Building Tax (PBB)

Check and pay Land and Building Tax (PBB) bills using Traveloka

According to the Minister of Finance Regulation No. 78/PMK.03/2016 about the Procedure for Issuance of Land and Building Tax Bills, Taxpayer who doesn’t pay the PBB tax bill will be required to pay a fine of 2% of the total PBB tax that is not paid late. This administrative fine will be calculated from the due date until the date of the PBB payment in the next tax year.

If the Taxpayer doesn’t pay the PBB bill on time, the PBB bill will be sent out again using a Forced Letter. But if the Taxpayer doesn’t immediately make a payment, the Taxpayer must pay a complete tax with additional administrative penalties described earlier. In order to avoid additional penalties, Taxpayers can check and pay their PBB bills online.

This particular method is efficient since the payment system has been integrated with the data in the Tax Office. In other words, the process of PBB payment online can save time without having to come to the Tax Office. The use of technology in public service certainly becomes the best alternative so that each Taxpayer can fulfill their responsibility to pay PBB taxes on time.

Just by using a gadget that’s connected to the internet, now Taxpayers can make a PBB payment online on time using Traveloka. Users only need to download Traveloka mobile app on Google PlayStore or AppStore. Open the app, choose the Bill & Payments feature, then submit the Tax Object Number (NOP) and its tax year on the column available. Once you hit the Enter button, Traveloka will show the amount of PBB Taxpayer has to pay. Make sure to check whether the nominal billed is in accordance with the SPPT PBB previously received.

No need to worry about the PBB payment since Traveloka provides various payment methods, which include ATM transfer, internet banking, or through an appointed minimarket. Areas covered for PBB payment using Traveloka include DKI Jakarta, South Tangerang, Serang, Bandung, Bekasi, Karawang, Cirebon, Depok, Tasikmalaya, Majalengka, Sukabumi, Batam, and there are still many other cities that will be added to the list.

With only one account, Taxpayers can pay their PBB and other bills, ranging from electricity, PDAM, Telkom, TV cable, internet, post-paid credit, multi-finance, and game voucher. If you’re lucky, you will receive various promo for certain bill payments, with terms and conditions applied. Additionally, the PBB’s online payment slip on Traveloka can also be sent out to the registered email as well as stored on the app. This allows users to print the payment slip and send it via email anytime and anywhere.

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