Page 3 - PBB & BPHTB (Flipbuilder)
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DAFTAR ISI
KATA PENGANTAR .................................................................................................................... i
DAFTAR ISI.................................................................................................................................. ii
PAJAK BUMI DAN BANGUNAN (PBB) .................................................................................. 1
A. Defenisi dan Konsep Dasar .............................................................................................................. 1
B. Objek Pajak ....................................................................................................................................... 2
C. Subjek Pajak ..................................................................................................................................... 2
D. Penentuan Besaran PBB ................................................................................................................... 3
1. Dasar Pengenaan Pajak .................................................................................................................... 3
E. Mekanisme Pembayaran PBB .......................................................................................................... 4
F. Keringanan PBB ................................................................................................................................ 4
G. Sanksi dan Penegakan Hukum ......................................................................................................... 6
BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) .............................. 7
A. Defenisi dan konsep dasar ............................................................................................................... 7
B. Objek BPHTB ..................................................................................................................................... 8
C. Subjek BPHTB ................................................................................................................................... 9
D. Perhitungan dan Tarif BPHTB........................................................................................................... 9
E. Mekanisme Pembayaran BPHTB ................................................................................................... 10
F. Pengecualian dan Keringanan BPTHB ............................................................................................ 11
G. Pelaporan dan Administrasi BPHTB ............................................................................................... 12
PERBANDINGAN PBB DAN BPHTB ..................................................................................... 13
A. Perbedaan dalam konsep dasar ..................................................................................................... 13
C. Perbedaan dalam Subjek Pajak ..................................................................................................... 14
D. Perbedaan dalam Perhitungan dan Tarif....................................................................................... 15
E. Perbedaan dalam Mekanisme Pembayaran ................................................................................. 16
ASPEK HUKUM DAN PERATURAN ..................................................................................... 19
A. Peraturan PBB ................................................................................................................................ 19
B. Peraturan BPHTB ............................................................................................................................ 20
IMPLEMENTASI PBB DAN BPHTB ...................................................................................... 21
A. Peran Pemerintah Daerah .............................................................................................................. 21
TIPS PRAKTIS DAN STRATEGI............................................................................................ 26
A. Cara Mengelola PBB dan BPHTB dengan Efektif ........................................................................... 26
B. Strategi Pnegurangan Pajak secara Legal ...................................................................................... 27
DAFTAR PUSTAKA .................................................................................................................. 30
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