The copy of land book and cadastral survey record of the question;
The floor plan of the apartment unit in question;
The description of the portion of collective ownership rights.
The ownership and utilization of land and property in Indonesia are bonded with the taxation. The taxation of land and property has been going on since the Dutch Colonial Government era, which is known as Tax on Lands and Buildings (Pajak Bumi dan Bangunan/PBB). PBB itself is defined as the substantive taxation on land and/or property ownership and utilization.
The taxation on land and building relies on the completeness of evidence on taxation subject and object. Thus, it is necessary to have the map containing land and building information, as well as the list of taxation object and subject. The subject of PBB is a person or institution that has been granted right of management of land and/or property, as well as those who has benefited from land and/or property. On the other hand, according to Article 2.1 of Act of Republic of Indonesia No. 12 year 1985 regarding PBB and Act of Republic of Indonesia No. 12 year 1994 regarding Amendment of Act of Republic of Indonesia No. 12 year 1985 regarding PBB, the object of PBB is earth and/or property. Differing from the common definition of land, such as in Dale and McLaughlin (1999), the land in Indonesia, in which represented by the term of earth, is physically defined only the earth surface. This is due to the separation of term earth, water and natural riches contained therein within the scope of natural resources management on Article 33.3 of 1945 Constitution of Republic of Indonesia. The different definition of land in Indonesia is also supported by the stipulation of the term of airspace within the natural resources management in Act of Republic of Indonesia No. 5 year 1960 regarding Basic Regulation on Agrarian Principle known as Agrarian Principle Act. However, the PBB Act and its amendment adopt the concept vertical unification principle, which is identical to the definition of land by Dale and McLaughlin, for the taxation purpose. On the other hand, a property is defines as a technical construction that is permanently planted or attached to the land and/or a body of water. Included under the definition of property are roads in the urbanized area, pools, exclusive fences, sport facilities, piers, exclusive parks, oil refineries, oil distribution pipes and so forth.
Within the implementation level, PBB is regulated by the Resolution of Directorate General of Taxation No. Kep-533/PJ/2000 regarding Practical Guidelines of Registration, Inventory and Valuation of Object and Subject of PBB within the scope of Development and/or Maintenance of Taxation Object Information Management Information System (Sistem
Informasi Manajemen Informasi Objek Pajak/SISMIOP). following activities:
The resolution regulates the
Registration of PBB object and subject;
Inventory of PBB object and subject;
Valuation of PBB object and subject.
TS 4D – SDI in Support of Real Estate Markets S. Hendriatiningsih, Irawan Soemarto, Bambang Edhie Laksono, Iwan Kurniawan, Novi Kristina Dewi, Nanin Soegito Improvement of Property Tax Office's Spatial Data Security through Spatial Database Redesign
Strategic Integration of Surveying Services FIG Working Week 2007 Hong Kong SAR, China, 13-17 May 2007