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= 200.000.000
bangunan = luas × harga = 100 × 800.000
= 80.000.000
njop = 200.000.000 + 80.000.000 = 280.000.000
njopkp = njop - njoptkp
= 280.000.000 - 12.000.000
= 268.000.000
pbb = njopkp × tarif pbb
= 268.000.000 × 20% × 0,5% = 268.000