a. For Mr. Paijo's grant to Ms. Sakirah, what types of taxes are owed? Who must pay

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Question:

a. For Mr. Paijo's grant to Ms. Sakirah, what types of taxes are owed? Who must pay the tax? What is the amount to be paid?

b. Did Ms. Sakirah violate the rules for not reporting on the construction of swimming pools at UN SPOP 2018? Explain your answer based on the rules in force!

c. What is the United Nations that Ms. Sakirah paid in 2018?

d. For the ground water used by Ms. Sakirah, is there a tax that must be paid by Ms. Sakirah? Explain your answer based on the rules in force!

In July 2017, Mr. Paijo gave the house to his son, Ms. Sakirah. The house is located in Pasirtanjung Village, Cikarang Pusat District, Bekasi Regency. The house has two floors with a building area of 450 m2 which stands on a land area of 400 m2. In 2017, the home market price was IDR 2.5 billion. Meanwhile, the NJOP of land amounted to Rp1,500,000 / m2 and NJOP of buildings amounted to Rp2,800,000 / m2.

Ms. Sakirah has been occupying the house since August 2017. The house is used as a residence and is not used for trading or home industry purposes. In mid-January 2018, Ms. Sakirah renovated by building a 50 m2 swimming pool. Swimming pool construction was completed at the end of January 2018.

At the end of January 2018, Ms. Sakirah received a UN SPOP. Ms. Sakirah then filled in SPOP and reported SPOP in early February 2018. In the reported SPOP, Ibu Sakirah did not mention the existence of a 50 m2 swimming pool. Ms. Sakirah received the SPPT PBB in March 2018 and listed NJOP of land amounting to Rp1,800,000 / m2 and building NJOP of Rp3,000,000 / m2.

While occupying the house, for the needs of water that is used daily, Ibu Sakirah does not use water services from the PDAM, but uses ground water from wells dug.

Additional information:• The UN tariff in Bekasi Regency is 0.1% if the NJOP is below Rp1 billion. If NJOP is Rp1 billion or more, the United Nations tariff is 0.2%.• BPHPTB rate of 5%• NJOPTKP of IDR 10,000• NPOPTKP in general Rp. 60,000,000. However, for the acquisition of rights due to inheritance or testamentary grants received by individuals in blood relations in a straight line one degree up or down, NPOPTKP is IDR 300,000,000.• Income tax rate on land and building sales of 2.5%.