JURNAL BISNIS DAN AKUNTANSI
ANALISIS PERHITUNGAN DAN PERBANDINGAN PBB PADA APARTEMEN DAN KONDOMINIUM DI DKI JAKARTA
The calculation of land and bulding tax with strata title system is a bit different than using the general calculation. The purpose of this research for compare the differentiation of the calculation of land and building tax between apartment and condominium and also to know the revenue contribution of land and building tax on the apartement and the condominium to the overall revenue of land and building tax from rural and urban sector. The object of this research are The Official Service Tax, The Apartment X, and The Condominium Y. Data for this research comprises of notification of tax due of several types of apartment and condominium units, realization of land and building tax on apartment and condominium and realization of land and building tax from rural and urban sector in 2008-2011. This research is using descriptive analysis method. Overall, the research conclusion can be summarized as follows. First, the differentiation of the calculation of land and building tax on apartment and condominium located in Non-Taxable Sales Value of Tax Object that is Rp. 12.000.000 and Rp. 15.000.000 and also the calculalation rate that is single rate 0,5% and progressive rate with the maximum rate 0,3%. Second, during 2008-2011, the revenue contribution of land and building tax on apartment and condominium contribute about 6% until 11% to the overall revenue of land and building tax from rural and urban in DKI Jakarta.Keyword :Land and Building Tax of Apartment and Condominium, Strata Title,Proportional Comparison Value.