Abas Tasimin as Petitioner delivering the principal points of the petition revision for judicial review of the Land and Building Tax (PBB) Law, Wednesday (28/3) in the Plenary Courtroom of the Constitutional Court. Photo by Humas MK/Ganie.

The revision hearing of judicial review of Law No. 12/1985 on Land and Building Tax (PBB) was held by the Constitutional Court (MK) on Wednesday (28/3) afternoon. Abas Tasimin as Petitioner was present at the hearing. 

In the petition revision, the damages suffered by the Petitioners were presented. The Petitioner argues the Petitioners’ didn’t attain their constitutional right to live in a physical and spiritual prosperity and to have a home and have a good and healthy environment because of the increase in land and building taxes in 2014 from 93.6% to 258%, "[It was] far above the usual increase at about 10% according to annual inflation," said Abas Tasimin without his attorney present. 

Furthermore, the Petitioners explained their increasing concerns because there are other burdensome provisions, that is the administrative fine contained in Article 11 paragraph (3), "Tax payable that on the due date is unpaid or underpaid shall be charged with an administrative fine at 2% a month, calculated from the due date up to the day of payment for a maximum period of 24 months." 

"In addition, if [one] has not paid the property tax for several years, a sign that reads \'Not Paying Land and Building Tax\' will be put up in front of the house. We are submitting the photos that we took in the field. The first is the Mrs. Aminah\'s house in Percetakan Negara, Jakarta," Abas explained. 

Based on the evidence mentioned, Abas added, the Petitioner suffered a loss of constitutional rights. Whereas Article 28H of the 1945 Constitution reads, “Every person shall have the right to live in physical and spiritual prosperity, to have a home and to enjoy a good and healthy environment, and shall have the right to obtain medical care.” 

Petition of case No. 19/PUU-XVI/2018 was filed by Abas Tasimin and two other applicants. The Petitioners question Article 6 paragraph (1) of Land and Building Tax (PBB) Law on the tax base being tax object sale value (NJOP) and Article 6 paragraph (2) of the a quo law on the number of the tax object sale value as referred to in paragraph (1) shall be stipulated every 3 years by the Minister of Finance, except for certain regions that is set every year in accordance with the development of the regions. The Petitioners argue about the varying land and building tax increases in 2014 that impair the constitutional rights of the Petitioners. As a proof of restlessness due to tax increase, Abas said, the community of Cempaka Putih Timur Village, Cempaka Putih Subdistrict has sent Letter No. 008/RW01 - 08/Pajak/VIII/2014 dated August 21, 2014 to the Governor and Chairman of DKI Jakarta Legislative Council.

The decision to raise tax as well as the 2014 building [tax] for land and building not sold by the owner on the basis of NJOP contrary to the considerations of letter a and letter b of the PBB Law because it is not in accordance with the ability of the owner. The ability of owner lies only at the initial value of tax object and owner in 2014, and the owner did not even receive benefits in the form of money that can be partially paid to the state as Land and Building Tax. (Nano Tresna Arfana/LA/Yuniar Widiastuti)