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Rumus penghitungan PBB = Tarif x NJKP 1. Jika NJKP = 40% x (NJOP – NJOPTKP) maka besarnya PBB = 0,5% x 40% x (NJOP – NJOPTKP) = 0,2%x(NJOP-NJOPTKP) 2. Jika NJKP = 20% x (NJOP – NJOPTKP) maka besarnya PBB = 0,5% x 20% x (NJOP – NJOPTKP) = 0,1 %x (NJOP -NJOPTKP)
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