DUALISME HUKUM PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) ATAS TOWER SALURAN UDARA TEGANGAN TINGGI (SUTT) PT PLN (PERSERO)

Abstract

PBB-P2 is a tax on land and/or buildings owned, and/or used by individuals or entities, except for areas used for plantation, forestry, and mining business activities. Law no. 28 of 2009 concerning Regional Taxes and Retributions (UU PDRD) which explains the tax objects of PBB-P2 as the name suggests, namely land and buildings in urban and rural areas, such as apartments, flats, hotels, factories, empty land, and rice field. The PDRD Law states that these buildings also include towers. A tower is a sturdy building construction, whose function is to support/stretch the conductor wire at a sufficient height and distance to make it safe for humans and the surrounding environment. High Voltage Air Lines (SUTT) are means in the air to distribute large-scale electrical power from power plants to load centers using a high voltage of 150 kilo volts. State Electricity Company (Persero) or commonly abbreviated as PLN, is an Indonesian State-Owned Enterprise which operates in the electricity sector. The SUTT Tower is used by PLN to serve public interests related to electricity, so PLN is of the opinion that the land and buildings of the SUTT Tower are not subject to PBB-P2 obligations. On the other hand, the Regional Government (Pemda) asked PLN to pay for PBB-P2 because towers are also included in the PDRD Law.