NJKP
Also called: nilai jual kena pajak
A certain percentage of NJOP used as the basis for calculating PBB.
What it means
NJKP is the taxable sale value, which is the portion of NJOP that becomes the basis for calculating PBB. The government sets a certain percentage of NJOP as NJKP, then the tax rate is applied to that figure. Therefore, an increase in NJOP usually also increases NJKP and PBB. This term often appears in property tax letters.
Why it matters for families
Understanding NJKP helps families estimate PBB increases when property values rise, for example after renovation or reassessment. If you ignore this component, the annual tax bill may feel suddenly bloated. For families with multiple properties, the NJKP of each object needs to be checked so the tax budget is not miscalculated.
Example
For example, the NJOP of a house is Rp300,000,000 and the applicable NJKP percentage is 20 percent, so the tax base is about Rp60,000,000 before being multiplied by the rate. The percentage and rate figures may differ according to applicable regulations, so always check your tax letter.
Common misunderstanding
Some people equate NJKP with NJOP. Correction: NJKP is a portion of NJOP used as the tax base, not the full value of the property.