Tag
#Rural and Urban Land and Building Tax (PBB-P2)
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articleMUI Fatwa: Land and Buildings as well as Primary Needs Should Not Be Subject to Repeated Taxation
MUI has issued a new fatwa affirming that non-commercial land and buildings, as well as primary needs, must not be subjected to repeated taxation. This article reviews the details of the fatwa, its justice-based rationale, and the official response from the Directorate General of Taxes.
Nov 26, 2025
articleDGT Amends Provisions on Land and Building Tax Documents
The Directorate General of Taxes (DGT) has issued PER-4/PJ/2025, which amends PER-25/PJ/2020 and establishes changes to the format and content of Land and Building Tax (L&B tax). documents. This new regulation is intended to align tax administration with a system that is more transparent, efficient, and accountable.
May 16, 2025
articleJakarta Provincial Government Waives PBB-P2 in 2024 for maximum NJOP of IDR 2 billion
The DKI Jakarta Provincial Government provides a 100% exemption from the principal reduction of Rural and Urban Land and Building Tax (PBB-P2).
Jun 21, 2024
articleThrough PMK 79/2023, DGT Can Appraise NJOP of L&B tax, Taxpayer's Assets and Businesses
Through Minister of Finance Regulation (PMK) Number 79 of 2023, the Directorate General of Taxes (DGT) is authorized to conduct an appraisal for tax purposes, on taxpayer assets, business value, and determination of sales value of the taxable object (NJOP) for land and building tax (L&B Tax).
Sep 18, 2023
