PERATURAN DAERAH PROVINSI DAERAH KHUSUS IBUKOTA JAKARTANOMOR 16 TAHUN 2011TENTANGPAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAANDENGAN RAHMAT TUHAN YANG MAHA ESAGUBERNUR PROVINSI DAERAH KHUSUS IBUKOTA JAKARTA,Menimban !a" ba#$a %enan %i&e&a'(an Un%an)Un%an N*m*+ 2, Ta#-n 200. &en&an Pa/a( Dae+a# %an Re&+ib-0i Dae+a#, men1eb-&(an Pa/a( B-mi %an Ban-nan Pe+%e0aan %an Pe+(*&aan men/a%i 'a/a( %ae+a#2b" ba#$a b-mi %an ban-nan membe+i(an (e-n&-nan %an3a&a- (e%-%-(an 0*0ia4 e(*n*mi 1an 4ebi# bai( bai *+an a&a- ba%an 1an mem'e+*4e# man5aa& %a+i 'a%an1a, *4e# (a+ena i&- $a/a+ a'abi4a me+e(a %i$a/ib(an membe+i(an 0ebaian %a+i man5aa& a&a- (eni(ma&an 1an %i'e+*4e#n1a (e'a%a %ae+a# me4a4-i 'a/a(26" ba#$a be+%a0a+(an 'e+&imbanan 0ebaaimana %ima(0-% %a4am #-+-5 a %an #-+-5 b, 'e+4- memben&-( Pe+a&-+an Dae+a# &en&an Pa/a( B-mi %an Ban-nan Pe+%e0aan %an Pe+(*&aan2BAB IKETENTUAN UMUMPa0a4 1Baian Ke0a&-Ob/e( Pa/a(Pa0a4 7819 Ob/e( Pa/a( B-mi %an Ban-nan Pe+%e0aan %an Pe+(*&aan a%a4a# B-mi %an3a&a- Ban-nan 1an %imi4i(i, %i(-a0ai, %an3a&a- %iman5aa&(an *4e# *+an '+iba%i a&a- Ba%an, (e6-a4i (a$a0an 1an %i-na(an -n&-( (eia&an -0a#a 'e+(eb-nan, 'e+#-&anan, %an 'e+&ambanan"829 Te+ma0-( %a4am 'ene+&ian Ban-nan a%a4a# !a" /a4an 4in(-nan 1an &e+4e&a( %a4am 0a&- (*m'4e(0 ban-nan 0e'e+&i #*&e4, 'ab+i( %an em'4a0emenn1a, 1an me+-'a(an 0-a&- (e0a&-an %enan (*m'4e(0 ban-nan &e+0eb-&2b" /a4an &*426" (*4am +enan2%" 'aa+ me$a#2e" &em'a& *4a#+aa25" a4anan (a'a4, %e+maa2" &aman me$a#2#" &em'a& 'enam'-nan3(i4an min1a(, ai+ %an a0, 'i'a min1a(2 %ani" mena+a"/" +-ma# 0-0-n"(" a'a+&emen 0&+a&a &i&4e"879 Ke&en&-an 4ebi# 4an/-& menenai (4a0i:(a0i *b/e( 'a/a( 0ebaaimana %ima(0-% 'a%a a1a& 819 %an a1a& 829 %ia&-+ %enan Pe+a&-+an G-be+n-+"Pa0a4 ;819 Ob/e( Pa/a( 1an &i%a( %i(ena(an Pa/a( B-mi %an Ban-nan Pe+%e0aan %an Pe+(*&aan a%a4a# *b/e( 'a/a( 1an!a" %i-na(an *4e# Peme+in&a# %an Dae+a# -n&-( 'en1e4ena+aan 'eme+in&a#an2b" %i-na(an 0ema&a)ma&a -n&-( me4a1ani (e'en&inan -m-m %i bi%an iba%a#, 0*0ia4, (e0e#a&an, 'en%i%i(an, %an (eb-%a1aan na0i*na4, 1an &i%a( %ima(0-%(an -n&-( mem'e+*4e# (e-n&-nan26" %i-na(an -n&-( (-b-+an, 'enina4an '-+ba(a4a, a&a- 1an 0e/eni0 %enan i&-2%" me+-'a(an 6aa+ b-%a1a 1an &i%a( %iman5aa&(an 0ebaai &em'a& #-nian3&em'a& &ina4, %an (eia&an -0a#a a&a- 0e/eni0n1a,&i%a( %ima(0-%(an -n&-( mem'e+*4e# (e-n&-nan 2e" me+-'a(an R-an Te+b-(a Hi/a- 8Ka$a0an #i/a- 4in%-n %an #i/a- binaan9, #-&an 4in%-n, #-&an 0-a(a a4am, #-&an$i0a&a, &aman na0i*na4, %an &ana# nea+a 1an be4-m %ibebani 0-a&- #a(25" %i-na(an *4e# 'e+$a(i4an %i'4*ma&i( %an (*n0-4a& be+%a0a+(an a0a0 'e+4a(-an &imba4 ba4i(2 %an" %i-na(an *4e# ba%an a&a- 'e+$a(i4an 4embaa in&e+na0i*na4 1an %i&e&a'(an %enan Pe+a&-+an Men&e+i Ke-anan"829 Be0a+n1a Ni4ai J-a4 Ob/e( Pa/a( Ti%a( Kena Pa/a( 8NJOPTKP9 %i&e&a'(an 0ebe0a+ R'"19 A'abi4a 0e&e4a# /an(a $a(&- 0a&- b-4an 0e/a( &ana4 %i&e+iman1a (e&e+anan 0ebaaimana %ima(0-% 'a%a a1a& 8;9, Ke'a4a Dina0 Pe4a1anan Pa/a( &i%a( membe+i(an (e'-&-0an, ma(a (e&e+anan 1an %ia/-(an i&- %iana' %i0e&-/-i"BAB IVTARI? PAJAKPa0a4 6Ta+i5 Pa/a( B-mi %an Ban-nan Pe+%e0aan %an Pe+(*&aan %i&e&a'(an 0ebaai be+i(-& !a" Ta+i5 0,01@ 8n*4 (*ma n*4 0a&- 'e+0en9 -n&-( Ni4ai J-a4 Ob/e( Pa/a( Tana# %an3a&a- Ban-nan (-+an %a+i R'"200"000"000,) 8%-a +a&-0 /-&a +-'ia#92b" Ta+i5 0,1@ 8n*4 (*ma 0a&- 'e+0en9 -n&-( Ni4ai J-a4 Ob/e( Pa/a( Tana# %an3a&a- Ban-nan R'"200"000"000,) 8%-a +a&-0 /-&a +-'ia#9 0am'ai %enan (-+an %a+i R'"2"000"000"000" 8%-a mi4ia+ +-'ia#926" Ta+i5 0,2@ 8n*4 (*ma %-a 'e+0en9 -n&-( Ni4ai J-a4 Ob/e( Pa/a( Tana# %an3a&a- Ban-nan R'"2"000"000"000") 8%-a mi4ia+ +-'ia#9 0am'ai %enan (-+an %a+i R'"10"000"000"000") 80e'-4-# mi4ia+ +-'ia#92%" Ta+i5 0,7@ 8n*4 (*ma &ia 'e+0en9 -n&-( Ni4ai J-a4 Ob/e( Pa/a( Tana# %an3a&a- Ban-nan R'"10"000"000"000,) 80e'-4-# mi4ia+ +-'ia#9 a&a- 4ebi#"BAB VDASAR PENGENAAN, DAN AARA MENGHITUNG PAJAKBaian Ke0a&-Da0a+ Penenaan Pa/a(Pa0a4 >819 Da0a+ 'enenaan Pa/a( B-mi %an Ban-nan Pe+%e0aan %an Pe+(*&aan a%a4a# Ni4ai J-a4 Ob/e( Pa/a( 8NJOP9"829 Be0a+n1a NJOP 0ebaaimana %ima(0-% 'a%a a1a& 819 %i&e&a'(an 0e&ia' 1 80a&-9 &a#-n"879 Pene&a'an be0a+n1a NJOP 0ebaaimana %ima(0-% 'a%a a1a& 829 %i&e&a'(an %enan Pe+a&-+an G-be+n-+"Baian Ke%-aAa+a Pe+#i&-nan Pa/a(Pa0a4 ,819 Be0a+n1a '*(*( Pa/a( B-mi %an Ban-nan Pe+%e0aan %an Pe+(*&aan 1an &e+#-&an %i#i&-n %enan 6a+a mena4i(an &a+i5 0ebaaimana %ima(0-% %a4am Pa0a4 6 %enan %a0a+ 'enenaan 'a/a( 0ebaaimana %ima(0-% %a4am Pa0a4 > a1a& 819 0e&e4a# %i(-+ani Ni4ai J-a4 Ob/e( Pa/a( Ti%a( Kena Pa/a( 0ebaaimana %ima(0-% %a4am Pa0a4 ; a1a& 829"829 Ke&en&-an 4ebi# 4an/-& menenai &a&a 6a+a 'e+#i&-nan PBB a&a0 R-ma# S-0-n %an A'a+&emen S&+a&a Ti&4e 0ebaaimana %a4am Pa0a4 7 a1a& 829 #-+-5 / %an ( %ia&-+ %enan Pe+a&-+an G-be+n-+"BAB VIMASA, SAAT DAN TEMPAT TERUTANG PAJAKBaian Ke0a&-Ma0a Dan Saa& Te+-&an Pa/a(Pa0a4 .819 Ta#-n Pa/a( a%a4a# /an(a $a(&- 1 80a&-9 &a#-n (a4en%e+"829 Saa& 1an menen&-(an 'a/a( &e+-&an a%a4a# men-+-& (ea%aan *b/e( 'a/a( 'a%a &ana4 1 Jan-a+i"Baian Ke%-aTem'a& Te+-&an Pa/a(Pa0a4 10Tem'a& Te+-&an Pa/a( B-mi %an Ban-nan Pe+%e0aan %an Pe+(*&aan a%a4a# %i =i4a1a# P+*Bin0i Dae+a# K#-0-0 Ib-(*&a Ja(a+&a"BAB VIIPENDATAAN DAN PENETAPAN PAJAKBaian Ke0a&-Pen%a&aanPa0a4 11819 Pen%a&aan %i4a(-(an %enan men-na(an S-+a& Pembe+i&a#-an Ob/e( Pa/a( 8SPOP9"829 SPOP 0ebaaimana %ima(0-% 'a%a a1a& 819 #a+-0 %ii0i %enan /e4a0, bena+, %an 4en(a' 0e+&a %i&an%a&anani %an %i0am'ai(an (e'a%a Ke'a4a Dina0 Pe4a1anan Pa/a(, 0e4amba&)4amba&n1a 70 8&ia '-4-#9 #a+i (e+/a 0e&e4a# &ana4 %i&e+iman1a SPOP *4e# S-b/e( Pa/a("879 Ke&en&-an 4ebi# 4an/-& menenai &a&a 6a+a 'en%a&aan %an 'e4a'*+an Ob/e( Pa/a( 0ebaaimana %ima(0-% 'a%a a1a& 819 %ia&-+ %enan Pe+a&-+an G-be+n-+"Baian Ke%-aPene&a'an Pa/a(Pa0a4 12819 Be+%a0a+(an SPOP 0ebaaimana %ima(0-% %a4am Pa0a4 11 a1a& 819, G-be+n-+ mene+bi&(an S-+a& Pembe+i&a#-an Pa/a( Te+-&an 8SPPT9"829 G-be+n-+ %a'a& mene4-a+(an S-+a& Ke&e&a'an Pa/a( Dae+a# 8SKPD9 %a4am #a4)#a4 0ebaai be+i(-& !a" a'abi4a SPOP 0ebaaimana %ima(0-% %a4am Pa0a4 11 a1a& 829 &i%a( %i0am'ai(an %an 0e&e4a# =a/ib Pa/a( %i&e-+ 0e6a+a &e+&-4i0 *4e# G-be+n-+ 0ebaaimana %i&en&-(an %a4am S-+a& Te-+an2b" a'abi4a be+%a0a+(an #a0i4 'eme+i(0aan a&a- (e&e+anan 4ain &e+n1a&a /-m4a# 'a/a( 1an &e+-&an 4ebi# be0a+ %a+i /-m4a# 'a/a( 1an %i#i&-n be+%a0a+(an SPOP 1an %i0am'ai(an *4e# =a/ib Pa/a("BAB VIIIPEMUNGUTAN PAJAKBaian Ke0a&-Ta&a Aa+a Pem-n-&anPa0a4 17819 Pem-n-&an Pa/a( B-mi %an Ban-nan Pe+%e0aan %an Pe+(*&aan %i4a+an %ib*+*n(an"829 Se&ia' =a/ib Pa/a( $a/ib memba1a+ 'a/a( &e+-&an be+%a0a+(an SPPT a&a- SKPD 1an %i&e&a'(an *4e# G-be+n-+"879 Pemba1a+an Pa/a( 1an &e+-&an %a4am SPPT a&a- SKPD 0ebaaimana %ima(0-% 'a%a a1a& 829 %i4a(-(an %enan men-na(an SSPD"Baian Ke%-aTa&a Aa+a Pemba1a+an %an Penai#anPa0a4 1;819 Pa/a( 1an &e+-&an be+%a0a+(an SPPT 0ebaaimana %ima(0-% %a4am Pa0a4 12 a1a& 819 #a+-0 %i4-na0i 0e4amba&)4amba&n1a 6 8enam9 b-4an 0e/a( &ana4 %i&e+iman1a SPPT *4e# $a/ib 'a/a("829 Pa/a( 1an &e+#-&an be+%a0a+(an SKPD 0ebaaimana %ima(0-% %a4am Pa0a4 12 a1a& 829, 1an men1ebab(an /-m4a# 'a/a( 1an #a+-0 %iba1a+ be+&amba# me+-'a(an %a0a+ 'enai#an 'a/a( %an #a+-0 %i4-na0i %a4am /an(a $a(&- 'a4in 4ama 1 80a&-9 b-4an 0e/a( &ana4 %i&e+bi&(an"879 G-be+n-+ a&a0 'e+m*#*nan =a/ib Pa/a( 0e&e4a# memen-#i 'e+01a+a&an 1an %i&en&-(an %a'a& membe+i(an 'e+0e&-/-an (e'a%a =a/ib Pa/a( -n&-( menan0-+ a&a- men-n%a 'emba1a+an 'a/a(, %enan %i(ena(an b-na 0ebe0a+ 2@ 8%-a 'e+0en9 0e&ia' b-4an"8;9 Pa/a( 1an &e+-&an %iba1a+ (e Ban( Peme+in&a#, Ban( Dae+a#, Uni& Pe4a1anan Pe+ben%a#a+aan Dae+a# ) BPKD, Ban( S$a0&a a&a- &em'a& 'emba1a+an 4ain 1an %i&-n/-( *4e# G-be+n-+"8