Mengenal Peraturan Pajak Reklame dan Cara Hitung Tarif Pajak Reklame

Information about the Advertisement Tax Regulations and How to Calculate Taxes
Billboard Tax Regulations have been stipulated in Perda No. 12 of 2011

 

Billboard Tax Regulations have mandatory laws for you who want to advertise in public places. For example, on the highway or other public places with billboards as a taxpayer. As for matters relating to advertisement tax, it has been stipulated in Bylaw No. 12 of 2011. Wherein in the regulation a number of requirements for advertisement advertisements are set forth, both for product or non-product advertisements. All advertisement tax requirements must be obeyed. As for if not, there will be strict sanctions that could cause future losses.

 

Previously it is necessary to know the difference between product and non-product signage. Billboards product containing a billboard advertising a product or service. The purpose of this product billboard is only for promotional purposes only. While non-product billboards are billboards that only include the name of the company, business entity, or others. Non-product billboards can also include logos, symbols, and other identities that need to be shared with the public.

 

Exceptions to Billboard Tax Regulations

Do you plan to rent billboards for outdoor advertising? For the installation of billboards there is a cost that is required as necessary to take care of advertisement tax licensing.

 

In advertisement tax regulations are consequences for taxpayers who are regulated through regional regulations and governor’s regulations. There are a number of things that are not included in billboard taxpayer regulations, including:

 

  • Billboards run by regional governments, the central government, or foreign representatives.
  • Billboards that are displayed using the internet, electronic media, or print media.
  • Billboards made for places of worship or orphanages.
  • Billboards built on land less than 1 square meter in size.

 

Calculating the Billboard Rental Value and Tax Rates

For those of you who post billboards through third parties such as billboard service providers, those third parties are the tax payers. In this case, the reference NSR or Billboard Rental Value is necessary to determine the tax rate. The billboard tax is calculated at 25% of the NSR. With a large tax that depends on factors that influence the size of the NSR. The factors in question include the organizers of the billboards, the type of billboards, and several other factors. Just mention the location, class of road class, number of billboards, material used, size, installation period, and installation time.

 

If the advertising period is over and you have not planned to downgrade or replace the advertisement bill, then you need to pay for the advertisement tax extension. If you already know how much NSR, you can calculate the amount of advertisement tax that must be paid. The amount of tax between one city and another may be different. This is because the advertisement tax regulations are set based on local regulations.

 

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