[{"_1":2,"_116":-5,"_117":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","en","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","TIKTOK_PIXEL_IDS","D8A3HTBC77U9J3L243V0","CLARITY_PROJECT_ID","wn9rn7xb4l","AMPLITUDE_API_KEY","74a0c7cc1509a379d3647ec140dd375","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_32":33,"_34":35},"regulationId","c511edb6-0a8b-4ac7-8170-b14ea3be0daf","regulationData",{"_36":33,"_37":38,"_112":113,"_114":115},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_59":60,"_61":62,"_66":67,"_71":72,"_73":74,"_75":76,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":-5,"_85":86,"_87":83,"_88":83,"_89":90,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":-5,"_110":111},"title","Peraturan Bupati (Perbup) Kabupaten Kulon Progo Nomor 53 Tahun 2025 tentang Penetapan\r\nPajak Bumi dan Bangunan Perdesaan dan Perkotaan","short_title","Peraturan Bupati (Perbup) Kabupaten Kulon Progo Nomor 53 Tahun 2025","number","53","year","2025","published_date","2025-12-29","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_54":51,"_55":56,"_57":58},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","6d17806f-165e-49c4-b243-c9a756d7cd3b","type",{"_54":60,"_55":63,"_64":65},"Peraturan Bupati (Perbup)","short_name","Perbup","subjects",[68],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Kabupaten Kulon Progo","place_of_enactment","Wates","theme","Penetapan\r\nPajak Bumi dan Bangunan Perdesaan dan Perkotaan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

penetapan-pajak-pbb p2
2025
Peraturan Bupati (Perbup) NO. 53, BD.2025/NO.53
Peraturan Bupati (Perbup) TENTANG Penetapan\r\nPajak Bumi dan Bangunan Perdesaan dan Perkotaan
ABSTRAK:	\n \n Dasar Pertimbangan: bahwa pajak bumi dan bangunan perdesaan\r\ndan perkotaan merupakan salah satu sumber\r\npendapatan daerah yang digunakan untuk membiayai\r\npembangunan daerah meningkatkan kesejahteraan\r\nwarga dan mewujudkan kemandirian daerah;\r\nbahwa berdasarkan ketentuan Pasal 7 Peraturan\r\nDaerah Nomor 6 Tahun 2023 tentang Pajak Daerah\r\ndan Retribusi Daerah besaran persentase Nilai Jual\r\nObjek Pajak sebagai dasar pengenaan Pajak Bumi\r\ndan Bangunan Perdesaan dan Perkotaan diatur dalam\r\nPeraturan Bupati;\r\nbahwa dalam rangka memberikan kepastian hukum,\r\nkemanfaatan, dan keadilan bagi wajib pajak melalui\r\npenetapan Pajak Bumi dan Bangunan Perdesaan\r\ndan Perkotaan perlu diatur penetapan Pajak Bumi\r\ndan Bangunan Perdesaan dan Perkotaan; \n Dasar Hukum Peraturan: Pasal 18 ayat (6) Undang-Undang Dasar Negara\r\nRepublik Indonesia Tahun 1945; Undang-Undang Nomor 23 Tahun 2014 sebagaimana telah diubah beberapa kali terakhir\r\ndengan Undang-Undang Nomor 6 Tahun 2023; Undang-Undang Nomor 119 Tahun 2024; \n Materi Pokok: Ketentuan Umum; Dasar Pengenaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan; Perhitungan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan; Ketentuan Penutup; \n \n
CATATAN:	\n \n Peraturan Bupati (Perbup) ini mulai berlaku pada tanggal 29 Desember 2025. \n Jumlah Halaman: 6 hlm. Lampiran: 3 hlm. \n \n

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Peraturan Bupati Kulon Progo Nomor 53 Tahun 2025 disusun sebagai pedoman dalam menentukan kebijakan penetapan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) guna menjamin kelancaran, efektivitas, dan efisiensi pelaksanaan pemungutan pajak daerah.

Secara substansial, peraturan ini menetapkan bahwa dasar pengenaan PBB-P2 adalah Nilai Jual Objek Pajak (NJOP) yang ditetapkan sebesar 100% dari NJOP Kena Pajak (NJOPKP). Terdapat pengecualian bagi objek pajak dengan NJOPKP kurang dari Rp5.000.000,00 yang ditetapkan sebesar Rp0,00. Peraturan ini mengklasifikasikan objek pajak ke dalam tiga kategori, yaitu objek pajak baru, objek pajak yang tidak mengalami perubahan data, dan objek pajak yang mengalami perubahan data.

Perhitungan PBB-P2 dilakukan dengan mengalikan NJOPKP dengan tarif yang berlaku, kemudian dikurangi dengan faktor pengurang yang diberikan secara proporsional. Selain itu, peraturan ini membatasi kenaikan penetapan PBB-P2 maksimal sebesar 125% dari nilai tahun sebelumnya, dengan pengecualian tertentu bagi objek pajak yang mengalami perubahan data, penataan pemanfaatan tanah Kalurahan, serta objek pajak dengan nilai tertentu.

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REGENT OF KULON PROGO
SPECIAL REGION OF YOGYAKARTA

REGULATION OF THE REGENT OF KULON PROGO
NUMBER 53 OF 2025
ON
DETERMINATION OF RURAL AND URBAN LAND AND BUILDING TAX

WITH THE BLESSINGS OF GOD ALMIGHTY

REGENT OF KULON PROGO,

Considering :

that rural and urban land and building tax is one of the sources of regional revenue used to finance regional development, improve the welfare of citizens, and realize regional independence;
that based on the provisions of Article 7 of Regional Regulation Number 6 of 2023 on Regional Taxes

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