141104725-Soal-soal-PBB-docx.docx

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KUMPULAN SOAL-SOAL

PAJAK BUMI DAN BANGUNAN

Rezki Destiana (1A)

111020000966

SEKOLAH TINGGI AKUNTANSI NEGARA

2011


2/15

1. I! "e#$aka $a%a ta&!n 2012 #e#i'iki se!a& ek $aak e*!$a !#i %an

an+!nan ,an+ te*'etak %i -inta* sekt* %en+an %ata/%ata sea+ai

e*ik!t

• Tana& se'!as 00 #2 seni'ai R$ 90.000.000/

• -an+!nan %en+an '!as 10 #2 seni'ai R$ 34.00.000/• N5OTK %ae*a& -inta* seesa* R$ 12.000.000/

-e*a$aka& esa* -- ,an+ te*!tan+ #i'ik i! "e#$aka $a%a ta&!n 2004 7

Jawab :

Ni'ai tana& $e* #2 R$ 90.000.000/ 8 00 #2 R$ 1:0.000/ 8 #2

(Ke'as 046)

Ni'ai an+!nan $e* #2 R$ 34.00.000/ 8 10 #2 R$ 20.000/ 8 #2

(Ke'as 031)

N5O -!#i 00 #2 ; R$ 200.000/ R$ 100.000.000/

N5O -an+!nan 10 #2 ; R 22.000/ R$ 33.40.000/

N5O Tta' R$

133.40.000/

N5OTK (R$

12.000.000/)

N5O R$

121.40.000/

-- te*!tan+ ta*i< ; N5K

0 = ; (20 = ; R$ 121.40.000/) R$ 121.40/

2. I! Rita #e#i'iki *!#a& %an tk ,an+ te*$isa& %i Ke#an++isan -a*at

%en+an *in>ian

• R!#a&L!as tana& 00 #2 (N5O ke'as 0?9)L!as an+!nan 300 #2 (N5O ke'as 020)

• Tk

L!as tana& 00 #2 (N5O ke'as 0?4)L!as an+!nan ?00 #2 (N5O ke'as 019)

-e*a$aka& -- ,an+ &a*!s %ia,a* 'e& I! Rita ika N5OTK ,an+%iteta$kan !nt!k %ae*a& te*se!t seesa* R$ 12.000.000/ 7

Jawab :

Rumah

N5O -!#i 00 #2 ; R$ 3.4?.000/ R$ 1.:42.00.000/

N5O -an+!nan 300 #2 ; R 1.16.000/ R$ ??.:00.000/

N5O R$

2.324.300.000/


0 = ; (?0 = ; R$ 2.324.300.000/)

R$ ?.6?.600/


3/15

Toko

N5O -!#i 00 #2 ; R$ ?.60.000/ R$ 2.032.00.000/

N5O -an+!nan 300 #2 ; R 1.:33.000/ R$ ?9.900.000/

N5O tta' R$

2.:2.?00.000/

NTOTK (R$

12.000.000/)

N5O R$

2.40.?00.000/

-- te*!tan+ ta*i< ; N5K 0 = ; (?0 = ; R$ 2.40.?00.000/)

R$ .1?0.:00/

3. A Sin+ se*an+ $e%a+an+ $*$e*ti #e#i'iki &a*ta $a%a ta&!n 2011 sea+ai

e*ik!t

• Tana& se'!as 00 #2 %en+an ni'ai !a' R$ 1.40.000.000/

• -an+!nan se'!as ?00 #2 %en+a ni'ai !a' R$ 600.000.000/

Hit!n+ -- te*!tan+ ,an+ &a*!s %ia,a*kan 'e& A Sin+ ika N5OTK ,an+

%iteta$kan !nt!k ta&!n 2011 seesa* R$ 12.000.000/ 7

Jawab :

Ni'ai tana& $e* #2 R$ 1.40.000.000/ 8 00 #2 R$ 3.00.000/ 8

#2

Ni'ai an+!nan $e* #2 R$ 600.000.000/ 8 ?00 #2 R$ 1.00.000/ 8

#2

N5O -!#i 00 #2 ; R$ 3.34.000/ R$ 1.6:4.00.000/

N5O -an+!nan ?00 #2 ; R 1.16.000/ R$ 606.?00.000/

N5O Tta' R$

2.293.900.000/N5OTK (R$

12.000.000/)

N5O R$

2.2:1.900.000/


0 = ; (?0 = ; R$ 2.2:1.900.000/)

R$ ?.63.:00/

?. T e*!#nas #en%i*ikan se!a& *!#a& s!s!n %i Tana& Aan+ %en+an %ata L!as tana& .000 #2 (N5O R$ 34.0008#2)L!as an+!nan 21 ; 200 ?.200 #2 (N5O R$ 400.0008#2)L!as an+!nan 36 ; 100 3.600 #2 (N5O R$ 400.0008#2)L!as an+!nan ?: ; 0 ?.200 #2 (N5O R$ 400.0008#2)


4/15

Tan++a %an Kaki Li#a 1.:00 #2 (N5O R$ 400.0008#2)-an+!nan Sa*ana 2.000 #2 (N5O R$ 400.0008#2)

Hit!n+ -- te*!tan+ !nt!k #asin+/#asin+ ti$e &!nian %en+an N5OTK R$

12.000.000/ @

Jawab :N5O -!#i .000 #2 ; R$ 34.000/ R$ 2.6:.000.000/N5O H!nian 10.200 #2 ; R$ 400.000/ R$ 4.1?0.000.000/N5O Tan++a Kaki Li#a 1.:00 #2 ; R$ 400.000/ R$ 1.260.000.000/N5O Sa*ana 2.000 #2 ; R$ 400.000/ R$ 1.?00.000.000/N5O Tta' R$12.?:.000.000/PBB Tipe 21N5O 21810200 ; R$12.?:.000.000/ R$ 2.04?.?11/N5OTK (R$ 12.000.000/)N5O R$ 13.40?.?11/

-- te*!tan+ ta*i< ; N5K 0 = ; (20 = ; 13.40?.?11/) R$ 13.40?/

-- %ae*a& 03 = ; N5O R$ ?1.113/

PBB Tipe 36N5O 36810200 ; R$12.?:.000.000/ R$ ??.06?.406/N5OTK (R$ 12.000.000/)N5O R$ 32.06?.406/

-- te*!tan+ ta*i< ; N5K 0 = ; (20 = ; R$ 32.06?.406/) R$ 32.06/

-- %ae*a& 03 = ; N5O R$ 96.19?/

PBB Tipe 48N5O ?:810200 ; R$12.?:.000.000/ R$ :.42.9?1/N5OTK (R$ 12.000.000/)N5O R$ ?6.42.9?1/

-- te*!tan+ ta*i< ; N5K 0 = ; (20 = ; R$ ?6.42.9?1/) R$ ?6.43/

-- %ae*a& 03 = ; N5O R$ 1?0.29/

. T U%an+ Bin%! e*+e*ak %i i%an+ !sa&a $e*ikanan %a*at %ike''a se>a*a

intensi< %i La#$!n+ %en+an %ata $a%a ta&!n 2011 sea+ai e*ik!t A. -!#i

• A*ea' $e#!%i%a,aan

- ta#ak !%an+ 100 &a (ke'as 0:9)-

stan%a* ia,a ineCestasi R$ .300.000/ 8 #

2

• A*ea e#$'ase#en

- ka#a* $en%in+in 00 #2 (Ke'as 0:4)- +!%an+ 00 #2 (Ke'as 0:4)


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- kant* 200 #2 (Ke'as 0:4)- $e*!#a&an .000 #2 (Ke'as 0:)- a'an %i$e*ke*as :.000 #2 (Ke'as 0:9)

-. -an+!nan-

ka#a* $en%in+in ?00 #

2

(Ke'as 026)- +!%an+ ?00 #2 (Ke'as 02:)- kant* 10 #2 (Ke'as 024)- $e*!#a&an 2.000 #2 (Ke'as 024)- a'an %i$e*ke*as 6.000 #2 (Ke'as 030)

5ika N5OTK %ae*a& La#$!n+ R$ 10.000.000/ #aka e*a$a -- te*!tan+

,an+ &a*!s %ia,a* T U%an+ Bin%! $a%a ta&!n 2011 7

Jawab :NJOP Bumi Areal PembudidayaanA*ea' e#!%i%a,aan 100 &a ; R$ .000/8#2 R$ .000.000.000/

Stan%a* -ia,a InCestasi 100 &a ; R$ .300.000/8&a R$30.000.000/

Tta' R$ .30.000.000/NJOP Bumi Areal EmplasemenKa#a* $en%in+in 00 #2 ; R$ 10.000/8#2 R$

.000.000/G!%an+ 00 #2 ; R$ 10.000/8#2 R$ .000.000/Kant* 200 #2 ; R$ 10.000/8#2 R$ 2.000.000/e*!#a&an .000 #2 ; R$ 20.000/8#2 R$ 100.000.000/

5a'an %i$e*ke*as :.000 #2 ; R$ .000/8#2 R$

?0.000.000/

Tta' R$ 12.000.000/NJOP BangunanKa#a* $en%in+in ?00 #2 ; R$ 0.000 R$

202.000.000/G!%an+ ?00 #2 ; R$ 36.000 R$ 1?6.000.000/Kant* 10 #2 ; R$ ?29.000 R$ 6?.30.000/e*!#a&an 2.000 #2 ; R$ ?29.000 R$ ::.000.000/

5a'an %i$e*ke*as 6.000 #2 ; R$ 26?.000 R$

1.:?.000.000/ Tta' R$ 2.:?.30.000/

N5O Tta' Kese'!*!&an R$ :.36.30.000/N5OTK (R$ 10.000.000/)N5O R$ :.26.30.000/

-- te*!tan+ ta*i< ; N5K 0 = ; (?0 = ; R$ :.26.30.000/) R$ 14.02.400/

-- %ae*a& 03 = ; N5O R$ 2.49.000/


6/15

6. T A*taSa#!%*a te'a& #en,a#$aikan SO ta&!n 2012 %en+an %ata ,an+

te'a& %iCe*ikasi 'e& $et!+as $aak sea+ai e*ik!t A. -!#i

• A*ea $e*ikanan

-A*ea $enan+ka$an ikan 'a!t 'e$as $anta I /Hasi' e*si& R$ 2.000.000.000/

- A*ea $e#!%i%a,aan ikan /

• A*ea De*#a+a K&!s!s 4 &a (ke'as 0::)

• A*ea e#$'ase#en

- ka#a* $en%in+in 1.000 #2 (Ke'as 0::)- +!%an+ :00 #2 (Ke'as 0::)- kant* 600 #2 (Ke'as 0:0)- 'a*at*i!# ?0 #2 (Ke'as 0:0)- %e*#a+a 2.00 #2 (Ke'as 0::)

-. -an+!nan

- ka#a* $en%in+in 600 #2 (Ke'as 02)

- +!%an+ :00 #2 (Ke'as 02:)- kant* 200 #2 (Ke'as 024)- 'a*at*i!# 300 #2 (Ke'as 024)- %e*#a+a 2.000 #2 (Ke'as 02)

Hit!n+ -- te*!tan+ T A*ta Sa#!%*a ika N5OTK R$ 10.000.000/ @ Jawab :NJOP Bumi Area PerikananA*ea enan+ka$an 10 ; R$ 2.000.000.000

R$20.000.000.000/

NJOP Bumi Areal EmplasemenKa#a* $en%in+in 1.000 #2 ; R$ 4.10/8#2 R$

4.10.000/G!%an+ :00 #2 ; R$ 4.10/8#2 R$ .420.000/Kant* 600 #2 ; R$ :2.000/8#2 R$ ?9.200.000/La*at*i!# ?0 #2 ; R$ :2.000/8#2 R$ 36.900.000/De*#a+a 2.00 #2 ; R$ 4.10/8#2 R$

14.:4.000/NJOP Bumi Pelabuhan Khusus 4 &a ; R$ 4.10/8#2 R$

00.00.000/ Tta' N5O -!#i R$20.614.3?.000/

NJOP BangunanKa#a* $en%in+in 600 #2 ; R$ 9.000 R$

34.000.000/G!%an+ :00 #2 ; R$ 36.000 R$ 292.000.000/Kant* 200 #2 ; R$ ?29.000 R$ :.:00.000/La*at*i!# 300 #2 ; R$ ?29.000 R$ 12:.400.000/De*#a+a 2.000 #2 ; R$ 9.000 R$

1.190.000.000/ Tta' N5O -an+!nan R$ 2.03.00.000/

N5O -!#i %an -an+!nan R$ 22.640.:?.000/

N5OTK (R$ 10.000.000/)N5O R$ 22.660.:?.000/-- te*!tan+ ta*i< ; N5K

0 = (?0 = ; R$ 22.660.:?.000/)


7/15

R$ ?.321.690/-- %ae*a& 03 = ; N5O

R$ 64.9:2.3/

4. RS Ha*a$/&a*a$ "e#as #e#$!n,ai !# %an an+!nan %en+an %ata/%atasea+ai e*ik!t A. -!#i

a. Tana& I Ti#!* 4.00 #2 (ke'as 02). Tana& II -a*at 11.00 #2 (ke'as 0?)>. Tana& III Ten++a*a :.000 #2 (ke'as 02)

-. -an+!nana. Ge%!n+ I Ti#!* 2.000 #2 (ke'as 02?). Ge%!n+ II -a*at ?.000 #2 (ke'as 022)>. Ge%!n+ III Ten++a*a 2.000 #2 (ke'as 021)%. 5a'an Lin+k!n+an 3.00 #2 (ke'as 02)e. e#an+kit List*ik 300 #2 (ke'as 030)


8/15

UU N. 12 Ta&!n 19: .UU N#* 12 Ta&!n 199? . 4968KK.0?81993Sea'an %en+an $e*ke#an+an ssia'/ekn#i *!#a& sakit sFasta %a'a#

#e'ak!kan

%i#aks!%

,an+ #e#e*ikan asa $e'a,anan kese&atan se&in++a t!*!t #en!nan+

$*+*a# kese&atan nasina'.

Atas !#i %an8ata! an+!nan ,an+ %i#i'iki8%ik!asai8%i#an

#a#$!2. Sisa Hasi' Usa&a (SHU) %i+!nakan !nt!k *einCestasi R!#a& Sakit

:. T 5asa a*+a -+* ta&!n 2011 #en,a#$aikan SO ,an+ te'a& %iCe*ikasi

K *ata#a -+* ata! Dinas en%a$atan Dae*a& %en+an %ata sea+ai

e*ik!t

A. -!#i

a. Dae*a& #i'ik a'an ??.::: #2 (ke'as 061)

. Dae*a& #an. Dae*a& E#$'ase#en 163.000 #2 (ke'as 063)

-. -an+!nan

a. Ge*an+ T' 6.400 #2 (ke'as 02)

. 5e#atan T' .412 #2 (ke'as 021)

>. T' 'eksie' 142.664 #2 (ke'as 02?)

%. T' Ri+i% 2.200 #2 (ke'as 021)


9/15

e. 5a'an La,an+ 990 #2 (ke'as 020)


10/15

e*!#a&an ?.000 #2 ; R$ 9.000/ R$

2.3:0.000.000/

-an+!nan 'ain 3.000 #2 ; R$ 9.000/ R$

1.4:.000.000/

Tta' N5O -an+!nan R$ 1?9.613.6?0.000/

N5O -!#i %an -an+!nan R$ 1.?6.23..000/

N5OTK (R$ 12.000.000/)

N5O R$ 1.?6.223..000/

-- te*!tan+ ta*i< ; N5K 0 = (?0 = ; R$ 1.?6.223..000/) R$ 3.092.??4.110/

-- %ae*a& 03 = ; N5O R$ ?.63:.640.66/

10 A!a"ia !e!be"i #$!a% &i P'(&') I(&a% Ja)a#*a *a(++a" 10Sep*e!be# 2011 &e(+a( &a*a %a,i" e#i.)a,i Pe*$+a, Pe(i"aiI(&ii&$a" KPP P#a*a!a ,e*e!pa* &a*a-&a*a ,bb :

- Ta(a% "$a,(/a : 80 M2 Ke"a, 04 p 62000 M2 - Ba(+$(a( #$!a% : 20 M2 Ke"a, 010 p 650000 M2 - Ta!a( : 20 M2 Ke"a, 030 p 264000 M2 - K'"a! e(a(+ : 200 M2 Ke"a, 020 p 116000 M2 - Pa+a# Mewa% : 180 M2 Ke"a, 020

Pe#*a(/aa( :a) i*$(+ be#apa PBB *a%$( 2011 *e#$*a(+ &a( ,iapa /a(+

!e!ba/a# *a+i%a( PBB *e#,eb$*7 NJOPTKP &i Ja)a#*a p12000000) i*$(+ be#apa be,a# PBB /a(+ %a#$, &iba/a# bi"a pe(+e"'"aa((/a

&i,e#a%)a( )epa&a Pe!&a DKI Ja)a#*a be#&a,a#)a( UU PDD

Jawab :

ATa(a%: a*a(a% 80! 62000948120000

BBa(+$(a(: a#$!a% 20! 65000091300000

b+$&a(+ 20! 264000 966000000;)'"a! #e(a(+ 200! 116000

9303200000


11/15

&pa+a# !ewa% 180! 116000922880000 <

NJOP *a(a% NJOP903> @ p1488300009p21446450

11 Ib$ Ma#a% !e!i"i)i 3*i+a 'b?e) PBB /a(+ "e*a)(/a *e#pi,a%2 bi&a(+ be#"')a,i &i Ja"a( Ce+e# a/a P'(&') A#e( Ta(+e#a(+ &iwi"a/a% KPP P#a*a!aa. $!a% *i(++a" &i Ta(+e#a(+ &e(+a( #i(;ia( ,eba+ai be#i)$*

- *a(a% ,e"$a, 8000M2 Ke"a, 01 p3100000M2 - ba(+$(a( 20 M2 Ke"a, 020 p116000M2

. Ta(a% )','(+ $(*$) ,e!e(*a#a &i+$(a)a( $(*$) pe*e#(a)a($(++a,7,e"$a, 800M2 Ke"a, 0 p208000M2 *e#"e*a) &i ,ebe#a(+ ?a"a(

>. $!a% &i Ja"a( Pe*a!b$#a( Ja)a#*a wi"a/a% )e#?a KPP P#a*a!a Ja)a#*a Pe*a!b$#a( &e(+a( &a*a ,bb:- Ta(a% "$a, 00M2 Ke"a, 060 p 122000M2 - Ba(+$(a( 3 "a(*ai &e(+a( !a,i(+-!a,i(+ "$a, 10M2 NJOPKe"a, 026 p0000M2 - Ta!a( "$a,(/a 120M2 K"a, 028 &e(+a( NJOP p36000 pe# M2

Pe#*a(/aa( :a i*$(+ be,a#(/a PBB *e#$*a(+ a*a, #$!a% &i Ta(+e#a(+ &a(

Ja)a#*a &a( *a(a% K','(+ /a(+ !e(?a&i )ewa?iba( b, &e(+a(


12/15

;a*a*a( NJOPTKP be#&a,a#)a( $,$" B$pa*i Ta(+e#a(+ ,ebe,a#p10000000- &a( NJOPTKP &i Ja)a#*a ,ebe,a# p12000000-

b i*$(+ be,a#(/a PBB be#&a,a#)a( UU PDD apabi"a &i)e"'"a '"e%Pe!&a ,e*e!pa*

Jawab :

TANGEANG

1 $!a% Ti(++a"a*a(a% 8000! 3100000

924800000000bba(+$(a( 20! 116000

935000000 <

NJOP b$!i


13/15


14/15

%) Ba(+$(a( ,a#a(a be#,a!a :be#$pa ?a"a( &a( *e!pa* pa#)i# 4000 M2 Ke"a, 024

i*$(+ be,a#(/a PBB be#&a,a#)a( Pe#&a DKI Ja)a#*a &e(+a( *a#i,ebe,a# 073> &a( NJOPTKP ,ebe,a# p 120000007-

Jawab :

-NJOP Ta(a% : 6600 3000 9 p

-NJOP Ba(+$(a( -$(ia( : 1300 00000 9 p 513000000 -Be#,a!a : 2800 00000 9 p 1560000000 -Sa#a(a : 4000 00000 9 p 2 8 00000000 <

9 p 1385000000

PBB Tipe 21

NJOP Ta(a%9 2113050

344200000 9 p 03310

NJOP Ba(+$a( 921

13050 1385000000 9 p 2 2350 <

p 28063080NJOPTKP p 12000000 =NJOP T'*a" p 16063080

PBB Dae#a% : 073> 16063080 0> 9 p 24054

PBB Tipe 36

NJOP Ta(a%936

13050 344200000 9 p 5103

NJOP Ba(+$a( 936

13050 1385000000 9 p 3 8331034 <


PBB Dae#a% : 073> 3610813 0> 9 p 4162

PBB Tipe 48

NJOP Ta(a%948

13050 344200000 9 p 1303613

NJOP Ba(+$a( 948

13050 1385000000 9 p 110804<


PBB Dae#a% : 073> 2144182 0> 9 p 8216


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141104725-Soal-soal-PBB-docx.docx

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