Making PBB payment in arrears is not a difficult thing. It’s just that you need to prepare more funds than the nominal bill listed, because of the burden of the penalty due to late payments. Therefore, if possible it’s better to be punctual in paying annual taxes, one of which is the Land and Building Tax (PBB).

PBB is a tax that is material in nature with the amount of tax determined by the tax object (land and or building). In this case, the existence of the subject does not participate in determining the amount of tax levy. Individual individuals or entities that are included in the taxpayer must immediately pay tax payments no later than 6 months after the date of obtaining the Tax Return Payable (SPPT).

To find out more about how to pay PBB in arrears, see the full review in this article!

  • How to Pay the PBB in Arrears
  • How to Check PBB Arrears
  • How to Calculate Fines and PBB Bills in Arrears
  • United Nations Non-Paying Sanctions

How to Pay PBB Overdue

PBB (Land and Building Tax) is a State Tax imposed on land and/or buildings. The legal basis used in determining the Land and Building Tax is Law Number 12 of 1985 concerning Land and Building Tax, as amended by Law Number 12 of 1994.

Individuals or entities that are included as taxpayers of PBB must immediately pay tax payments no later than 6 months after the date of obtaining the Tax Return Payable (SPPT). Usually SPPT is given in February while the payment due date falls on August 31. So what if you haven’t paid until the due date? So below are various ways to pay PBB in arrears.

1. Pay Through Tokopedia

To improve services to taxpayers, paying PBB online is an effective option for many people today. One of them is through a marketplace like Tokopedia. Here are the steps and how to pay the PBB that is in arrears via Tokopedia:

  • Visit Tokopedia page > PBB Online
  • Enter your Land and Building Tax object number
  • Details will automatically appear if the contract number you entered is correct
  • Click the Pay option
  • Select your preferred payment method
  • The system will immediately process the PBB payment and send a notification when the payment is successful

2. Pay Through Indomaret

In addition to Tokopedia, you can also pay the PBB that is in arrears by paying it through Indomaret. However, there is important information that needs to be known, namely that Indomaret only accepts taxpayers with invoices under Rp. 5,000,000 (five million rupiah). For bills above that nominal, you can pay them in other ways. Here’s how to pay PBB in arrears via Indomaret.

  • Come to the cashier and tell the object number of your large bill
  • After that, the cashier will provide information about the nominal amount of your PBB bill
  • Make payments by cash or debit
  • Payment completed. Don’t forget to save the receipt or take a photo for proof documentation.

3. Pay Through the Post Office

If the location of your residence is close enough to the post office, then paying the PBB in arrears can be done easily through this facility. What are the stages?

  • Go to the nearest post office
  • Show Tax Return Tax Payable (SPPT) PBB P2 or you can also mention the 18-digit Tax Object Number (NOP)
  • Deposit payments according to the obligations you have to pay

How to Check UN Arrears

The basis for calculating PBB has been regulated in Article 6 of Law no. 12 of 1985, Law No. 12 of 1994, and PP No. 25 of 2002. The basis for calculating PBB is the Taxable Selling Value or NJKP, which is a certain percentage of the actual selling value. The amount of the NJKP percentage itself is determined by a Government Regulation taking into account national economic conditions. NJKP is set as low as 20% and as high as 100%.

With regard to how to pay PBB in arrears, the nominal amount in arrears can be checked independently through two easy steps. First, through the official website of the City/Regency Regional Revenue Agency (Bapenda), according to the domicile of the tax object. Second, look at the nominal arrears through the nearest minimarket.

1. Check Through the Official Site

The step begins with opening the official Bapenda website according to the domicile of the tax object. Next, click the Register e-SPPT PBB button on the page, and fill in personal data such as name, NIK, NPWP, cellphone number, email address and other verification data, namely the PBB-P2 NOP and the name of the Taxpayer as stated in the SPPT.

Then the system will check the verification data. If the verification is successful, the system will send the e-SPPT download link via email address. This document will show the amount of PBB arrears that must be paid.

2. Check Bills Through Minimarket

The second way to check PBB arrears is to go to the nearest minimarket. Just bring your Tax Object Number (NOP) and the cashier will tell you the amount of the PBB bill that is in arrears. If the funds are available, then you should immediately pay off the payment so as not to accumulate fines.

How to Calculate Fines and UN Bills in Arrears

Launching the Ministry of Finance of the Republic of Indonesia, PBB includes State Tax which is regulated based on Law number 12 of 1985 concerning Land and Building Tax, as amended by Law number 12 of 1994. Therefore, as a taxpayer and property owner, you are of course obliged to pay UN.

So, what happens if the taxpayer is late in paying the PBB? It will be subject to a PBB fine of 2 percent every month with a 24 month time limit. So, if you are late paying it, here is the calculation of the fines and UN bills that are in arrears.

If the PBB of your house is Rp. 300,000,- per year with the calculation of the monthly PBB fine (Law No. 2 of 1994) is 2%, then the nominal fines to be paid are:

Rp300.000 x 2% = Rp6.000,-

If you are late in paying PBB for one year, the amount of the fine will be IDR 6,000 x 12 = IDR 72,000. So that the total PBB arrears to be paid is Rp. 300,000 + Rp. 72,000 = Rp. 372,000, -.

That’s how to calculate the fine if your PBB is in arrears. If you buy a house, make sure you pay the PBB on time. The following is a list of housing in the West Java area under Rp. 1 billion that can be your reference here!

PBB Non-Paying Sanctions

Every property owner is obliged to pay PBB every year to provide benefits and socioeconomic status for the agency or individual. Therefore, it is very important to understand the timing of payments in order to avoid sanctions for not paying PBB.

If after the specified time you still have not paid the PBB bill, you will get a penalty in the form of a fine. Referring to the provisions in the Regulation of the Minister of Finance Number 78/PMK.03/2016 concerning Procedures for Issuing Land and Building Tax Invoices, the amount of the fine stipulated as a sanction for not paying PBB is 2 percent per month of the bill.

Further explained, the administrative fine is calculated from the time of maturity until the date of payment for a maximum period of 24 months. The amount of PBB owed in the STP must be repaid no later than 1 month from the date of receipt of the STP by the taxpayer. If the tax due is not paid as well, it can be billed with a Forced Letter (SP).