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Inayati.  Two major types of taxes are levied on wealth: those applied sporadically or periodically on a person's wealth (net wealth taxes), and those.

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Presentasi berjudul: "Inayati.  Two major types of taxes are levied on wealth: those applied sporadically or periodically on a person's wealth (net wealth taxes), and those."— Transcript presentasi:

1 Inayati

2  Two major types of taxes are levied on wealth: those applied sporadically or periodically on a person's wealth (net wealth taxes), and those applied on a transfer of wealth (transfer taxes).  Net wealth taxes are typically assessed on the net value of the taxpayer's taxable assets (i.e., value of assets minus any related liability), either sporadically (often known as "capital levies") or on an annual or other periodic basis. Tax on Wealth

3 Transfer taxes, which are typically assessed on the net value of the taxable assets transferred, fall into two basic categories: those levied on the transferor or her or his estate (more typical in common law countries), and those levied on the recipient. (Rudnick & Gordon, 1996) Tax on Wealth

4 Form Examples Net Wealth Tax Periodic Sporadic (capital levy) Transfer Tax Transferor-based Estate tax, gift tax, unified tax Recipient-based Inheritance tax, gift tax, accessions tax Sumber : Rudnick and Gordon, 1996

5 Tax Base atas Property Tax Tax Base dapat meliputi : 1. Movable Property contoh, perhiasan atau barang- barang berharga lainnya; 2. Immovable Property yang meliputi tanah dan bangunan; 3. Tangible Property meliputi berbagai harta berwujud; 4. Intangible Property antara lain meliputi hak Property Tax (1)

6 Jenis-jenis Property Tax 1. General Property Tax  di Amerika Serikat. 2. Balance Sheet Tax  di Rusia 3. Property Tax to Tangible assets  Movable property Property Tax (2)

7 Land and building values are also frequently associated with services provided by local governments, such as fire and police protection and road maintenance. However, this benefit justification has important limitations. Often, the properties that place the highest burdens on local services and pose the greatest fire and safety risks are poorly maintained structures of low value. More expensive buildings may be better maintained, built more recently and to more exacting safety standards, and even protected by private security arrangements. (Gordon, 1996) Property Tax : Tax on Land and Building

8 Pajak properti di Indonesia terdiri dari : 1. Pajak Bumi dan Bangunan (PBB) 2. Bea Pengalihan Hak Atas Tanah dan Bangunan (BPHTB) Sebelum berlakunya UU No 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah, PBB dan BPHTB merupakan Pajak Pusat. Hasil Pendapatan PBB dibagihasilkan kepada Pemerintah Daerah baik Pemerintah Propinsi maupun Kabupaten/Kota Pajak Properti di Indonesia

9  Terdapat 5 sektor yang dikenal dalam pemungutan PBB, yaitu : 1. Sektor Pertambangan 2. Sektor Perkebunan 3. Sektor Perhutanan 4. Sektor Pedesaan 5. Sektor Perkotaan Pajak Bumi dan Bangunan (1)

10 Pajak Bumi dan Bangunan (2)  Pasca diberlakukannya UU No 28 Tahun 2009, PBB sektor pedesaan dan perkotaan diserahkan (didevolusikan) kepada Pemerintah Kabupaten/ Kota.  Masa transisi pemungutan PBB oleh pemerintah kabupaten/ kota adalah sejak tanggal 1 Januari 2010 sd 1 Januari 2014  Adapun PBB Pertambangan, Perkebunan dan Perikanan sampai saat ini masih dikelola oleh Pemerintah Pusat dengan dasar hukum UU PBB.  BPHTB dialihkan kepada Pemerintah Kabupaten/ Kota per tanggal 1 Januari 2011

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