[{"_1":2,"_123":-5,"_124":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","id","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","ad1b47ef-7440-431e-9b55-dcb4b073e37e","regulationData",{"_36":33,"_37":38,"_119":120,"_121":122},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_58":59,"_60":61,"_65":66,"_70":71,"_72":73,"_74":75,"_76":77,"_78":-5,"_79":80,"_81":82,"_83":-5,"_84":85,"_86":87,"_88":89,"_90":91,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":-5,"_117":118},"title","Peraturan Pemerintah (PP) Nomor 46 Tahun 2000 tentang Penetapan Besarnya Nilai Jual Kena Pajak Untuk Perhitungan Pajak Bumi Dan Bangunan","short_title","Peraturan Pemerintah (PP) No. 46 Tahun 2000","number","46","year","2000","published_date","2000-06-26","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":51,"_54":55,"_56":57},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","25005e56-1478-479f-a566-310826679c75","type",{"_6":59,"_54":62,"_63":64},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[67],{"_6":68,"_54":69,"_56":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Penetapan Besarnya Nilai Jual Kena Pajak Untuk Perhitungan Pajak Bumi Dan Bangunan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2000
Peraturan Pemerintah (PP) NO. 46, LN. 2000 No. 99, TLN No. 3977, LL SETNEG : 2 HLM
Peraturan Pemerintah (PP) TENTANG Penetapan Besarnya Nilai Jual Kena Pajak Untuk Perhitungan Pajak Bumi Dan Bangunan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 26 Juni 2000. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Pemerintah Nomor 74 Tahun 1998 tentang Penetapan Besarnya Nilai Jual Kena Pajak untuk Penghitungan Pajak Bumi dan Bangunan","scope_and_parties","policy_content","

Latar Belakang dan Tujuan

Peraturan ini dibuat untuk meninjau ulang dan menyesuaikan besarnya Nilai Jual Kena Pajak (NJKP) untuk penghitungan Pajak Bumi dan Bangunan (PBB) dengan perkembangan perekonomian nasional. Hal ini dilakukan karena ketentuan sebelumnya dianggap tidak lagi memadai untuk memenuhi kebutuhan pembiayaan pembangunan nasional.

Ketentuan Substansial

Peraturan ini menetapkan NJKP sebagai dasar penghitungan PBB dengan persentase tertentu dari Nilai Jual Obyek Pajak (NJOP). Untuk obyek pajak perkebunan dan kehutanan, NJKP ditetapkan sebesar 40% dari NJOP. Untuk obyek pajak pertambangan, NJKP ditetapkan sebesar 20% dari NJOP. Obyek pajak lainnya dikenakan NJKP sebesar 40% jika NJOP mencapai Rp 1.000.000.000 atau lebih, dan 20% jika kurang dari Rp 1.000.000.000.

","transitional_provisions","1. Peraturan Pemerintah ini mulai berlaku pada tahun pajak 2001.","sanctions","(-)","revokes",[92],{"_93":94,"_95":96,"_36":97},"text","PP No. 74 Tahun 1998 tentang Penetapan Besarnya Nilai Jual Kena Pajak Untuk Penghitungan Pajak Bumi Dan Bangunan","link","https://peraturan.bpk.go.id/Details/55377/pp-no-74-tahun-1998","bcefa0f3-ce55-488d-af41-d646bd23c007","revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

PRESIDENT OF THE REPUBLIC OF INDONESIA

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 46 OF 2000
CONCERNING
DETERMINATION OF THE AMOUNT OF TAXABLE SALES VALUE FOR
LAND AND BUILDING TAX CALCULATION

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that the provisions regarding the amount of Taxable Sales Value for Land and Building Tax calculation as stipulated in Government Regulation Number 74 of 1998 concerning Determination of the Amount of Taxable Sales Value for Land and Building Tax Calculation need to be reviewed and adjusted to the development of the national economy;
that in connection with this matter, it is deemed necessary to review the provisions regarding the Taxable Sales Value for Land and Building Tax calculation as referred to in Government Regulation Number 74 of 1998.

In view of:

Article 5 paragraph (2) of the 1945 Constitution;
Law Number 12 of 1985 concerning Land and Building Tax

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