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Lampiran |
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Nomor |
: |
07/PJ.6/1995 |
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Tanggal |
: |
10-2-1995 |
CONTOH
PERHITUNGAN
PBB ATAS PERUM PELABUHAN
TAHUN 1995
|
I |
BUMI |
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A. |
Tanah |
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1. |
Tanah
Emplasemen |
: |
560,771
m2 x 285.000 (kelas 24) |
= |
Rp
159,819,735,000 |
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2. |
Tanah
Cadangan |
: |
1.442.165
m2 x 48.000 (kelas 32) |
= |
Rp
69,223,920,000 |
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(belum
dimanfaatkan) |
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B. |
Perairan |
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1. |
Daerah
Lingkungan Kerja Pelabuhan (DLKR) |
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|
- |
Kolam |
: |
2.066.240
m2 x 3.500 (kelas 40) |
= |
Rp 7,231,840,000 |
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- |
Di
luar Kolam |
: |
6.789.052
m2 x 660 (kelas 45) |
= |
Rp 4,480,774,320 |
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2. |
Daerah
Lingkungan Kepentingan Pelabuhan (DLKR) |
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90.000.000
m2 x 30% x 140 (kelas 50) |
= |
Rp 3,780,000,000 |
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II. |
BANGUNAN |
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1. |
Gudang |
: |
92.093,5
m2 x 264.000 (kelas 10) |
= |
Rp 24,312,684,000 |
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2. |
Dermaga |
: |
153.941
m2 x 71.000 (kelas 18) |
= |
Rp 10,929,811,000 |
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3. |
Rumah
Mesin |
: |
45.093
m2 x 225.000 (kelas 11) |
= |
Rp 10,145,925,000 |
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4. |
Pos
Jaga |
: |
7.591
m2 x 162.000 (kelas 13) |
= |
Rp 1,229,742,000 |
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5. |
Halaman
yang dikeraskan |
: |
118.815
m2 x 98.000 (kelas 16) |
= |
Rp 11,643,870,000 |
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============== |
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Nilai
Jual Objek Pajak (NJOP) |
= |
Rp
302,798,301,320 |
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NJOP
Tidak Kena Pajak |
= |
Rp 8,000,000 |
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============== |
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NJOP
untuk perhitungan PBB |
= |
Rp
302,790,301,320 |
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Nilai
Jual Kena Pajak (20% x Rp.302.790.301.320,-) |
= |
Rp 60,558,060,264 |
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Pajak
Bumi dan Bangunan yang terutang |
= |
Rp 302,790,301 |
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(0,5%
x Rp.60.558.060.264,-) |
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============== |
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