Update Perpajakan November 2024 - Update Pajak BATS

REGULATION OF THE MINISTER OF FINANCE NUMBER 85 OF 2024 CONCERNING THE ASSESSMENT OF RURAL AND URBAN LAND AND BUILDING TAXES

The Minister of Finance has issued Regulation of the Minister of Finance (PMK) Number 85 of 2024, which regulates the assessment of Rural and Urban Land and Building Tax (PBB-P2). This regulation was issued to provide guidelines for the assessment of PBB-P2 for local governments.

This new regulation replaces the previous provision, PMK Number 208/PMK.07/2018 on Guidelines for the Assessment of Rural and Urban Land and Building Tax, and it came into effect on November 26, 2024. This is a response to the changes in the provisions related to PBB-P2 in Law Number 1 of 2022 on Financial Relations between the Central Government and Local Governments, as well as Government Regulation Number 35 of 2023 on General Provisions on Regional Taxes and Levies.

            This regulation outlines several provisions, including the following:

1. PBB-P2 Objects
   Under this provision, PBB-P2 objects are classified into general tax objects (which are further divided into standard and non-standard) and special tax objects.

2.    NJOP as the Basis for PBB-P2 Tax Assessment

      Under this provision, the Market Selling Value of Tax Objects (NJOP) is divided into NJOP for Land (which is further categorized into Special Buildings and General Buildings) and NJOP for Buildings.

3.    Formula for Calculating NJOP for Land and Buildings

4.    PBB-P2 Valuation Method

5.    Authorities Responsible for Valuation

6.    Utilization of Technology in PBB-P2 Valuation

7. Timeframe for NJOP Determination by Regional Heads

With the enactment of this new regulation, the NJOP that has been assessed and determined by the Regional Head based on the previous provisions may still be used until a revaluation of the NJOP is conducted in accordance with PMK Number 85 of 2024.

ANNOUNCEMENT NUMBER PENG - 34/PJ.09/2024 REGARDING THE IMPLEMENTATION OF MULTI-FACTOR AUTHENTICATION (MFA) ON THE DJP ONLINE APPLICATION

     In early December, the Directorate General of Taxes (DJP) issued an announcement regarding the implementation of Multi-Factor Authentication (MFA) on the DJP Online application. This measure was introduced to address the rising number of fraudulent activities conducted by irresponsible individuals impersonating the DJP.

     The MFA implementation on the DJP Online application began on December 2, 2024, as part of the taxpayer data security governance protocol and preparations for the Coretax implementation.

     This preparation will continue until December 31, 2024. During this period, taxpayers are required to independently update their data on the DJP Online application, including their phone number and/or email address used for tax-related rights and obligations.

     With the MFA implementation, taxpayers will be asked to verify their user login using a token received via email, SMS to their phone number, or the M-Pajak app. Additionally, to enhance security, taxpayers will also be required to periodically update their password on the DJP Online application.