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NJOPTKP (Non Taxable Value of Tax Object ) Finally Enhanced


Every two years the government will redefine the NJOP (Tax Object Sale Value) as the basis for the Land and Building Tax, adjusted with economic development, monetary, and general prices. But unfortunately the increase of NJOP not always followed by an increase in NJOPTKP (Not Tax Object Sale Value of Taxable / NJOP threshold which are not subject to tax). This can be seen from the changes NJOPTKP set by the government. Under the Law No. 12 of 1994 (about Land and Building Tax) established NJOPTKP of Rp 8 million. This applies from January 1, 1995 until the year 2001 (6 years). Then based on Tax Rule No. 201/ KMK 04/2000, NJOPTKP upgraded to a maximum of Rp 12 million. The maximum value of Rp 12 million is locked until the year 2011 (10 years). Because based on the new tax rule (No.67/PMK 03/2011) NJOPTKP determined to maximum Rp 24 million. Its adoption for each region is determined by the head of regional tax office on behalf of the Minister of Finance by considering the opinion of the Local Government

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