BUSINESS INFORMATION -be the object of heavy equipment motor vehicle tax (PKB) and the duties behind a motor vehicle (BBNKB) based on Law Number 28 ye

BUSINESS INFORMATION -be the object of heavy equipment motor vehicle tax (PKB) and the duties behind a motor vehicle (BBNKB) based on Law Number 28 year 2009 on Regional Tax and Retribution (PDRD) which will apply from 1 January 2010.

"Included in the objects of PKB and is BBNKB heavy equipment," said Director of Regional Tax and Retribution Directorate General of Fiscal Balance Ministry of Finance, Budi Sitepu in the socialization of Law on Regional Tax and Retribution in Jakarta, Friday night.

Based on the law, tariff PKB heavy equipment assigned the lowest of 0.1 percent and the highest of 0.2 percent of sales value of motor vehicles.

Base of PKB is the product of two basic elements of the sale price and weight of vehicles that reflect the relative level of damage to roads and / or environmental pollution due to motor vehicle use.

However, for motor vehicles used outside of public roads, including heavy equipment and large vehicles in the water and, PKB-base is the sale price of motor vehicles.

Meanwhile for BBNKB tariff heavy equipment, the Act set a maximum tariff for the first delivery of 0.75 percent of the value of that motor vehicle sales.

Whereas for the second delivery and so on up to 0.075 percent.

Act No. 28 of 2009 also set a tariff of PKB's first private vehicle ownership of at least 1.0 percent and 2.0 percent maximum. For the second property and so on can be set to progressively minimum 2.0 percent and a maximum of 10 percent.

Government-owned motor vehicles, including military and police also became the object of PKB, which is set equal to the charge of PKB public transport vehicles for a minimum of 0.5 percent and 1.0 percent maximum.

Budi Sitepu mention, Act No. 28 of 2009 gives the expansion of local tax object and retribution. Object local taxes for the province including PKB, BBNKB, fuel tax motor vehicles, surface water tax, and cigarette taxes.

While the local tax district includes the hotel tax, restaurant tax, entertainment tax, taxes, advertising, street lighting tax, parking tax, tax non-metallic minerals and rocks, ground water tax, swallow's nests tax, property tax (PBB) Rural and Urban, and customs of land acquisition and building (BPHTB).

While user charges are grouped into three areas of public service charges, levies business services, and certain licensing fees.

Levy public services including health service fees, trash / sanitation, ID card and certificate of civil records, cemetery, park on the edge of public roads, market service, motor vehicle testing, inspection of fire extinguishers, the replacement cost of printing maps, Tera services, suction toilet, processing liquid waste, educational services, and control towers.



Diversion

Meanwhile, Director Extensification and Assessment Directorate General of Taxes, Hartoyo said, the UN rural and urban sectors, and BPHTB are two types of central taxes diverted into tax districts.

"The UN plantation sector, forestry, and mining remains a central tax," said Hartoyo.

According to Law No. 28 of 2009, the transfer of local tax BPHTB be conducted starting January 1, 2011 while the United Nations Rural and Urban began January 1, 2014.

According to Hartoyo, it sought to order the transfer can be carried out with the best that the tax service does not decline.

Meanwhile, members of the House Special Committee bill PDRD, Nursanita Nasution warned area of tax collection not diborongkan to third parties.

"Region should have their own human resources to perform the task of local tax collection. Should not be outsourced," he said.

nursanita Nasution said, discussion of the bill that is long enough PDRD about four years. The bill was approved enactment into law on August 18, 2009.

"One topic of discussion long enough to take about six months is about the cigarette tax," said Nursanita