Contribution

of local
revenues to
the district
budget is
still small

Most of the
expenditure
budget
funded by
DAU , DAK
and Sharing

Law No. 28
of 2009:
Central
Government
gave a new
type of tax

Taxable Object
Transfer of right
buying and selling
granting
inheritance
judge order
gift

bartering
bequeathed
granting

Conferral of new right

continuation of releasing of right, is
the granting of new rights of the state
over the land from the waiver.

separation of
right

Auction , contribution to a company

Merger, consolidation and business
expansion

other than releasing of right, is

granting new rights from the state or
from the ownership by the law.

Taxpayer (TP) who wish to

register
/
change
the
ownership
of
land
and
buildings through the care of
Land Deed Official (LDO)

TP / LDO
register his
business to the
local National
Land Authority

LDO complete the necessary

paperwork.
LDO calculations on TOSV, Income
taxes and BPHTB.
LDO coordinate with the local
government for approval

Local Government considers verification

and validation of market value , the value
of the transaction and TOSV
Reject:
TP
fix
calculation
pay taxes

BPHTB

Accept:
pay taxes