Ini Daftar Badan Internasional yang Mendapat Pembebasan PBB-P2 dan BPHTB

Salah satu fasilitas pajak daerah yang diberikan untuk badan atau perwakilan lembaga internasional yaitu pembebasan Pajak Bumi dan Bangunan sektor Pedesaan Perkotaan (PBB-P2) dan Bea Perolehan Hak atas Tanah dan/atau Bangunan (BPHTB).

Pasal 38 ayat (3) huruf f UU HKPD menyebutkan bahwa kepemilikan, penguasaan, dan/atau pemanfaatan atas bumi dan/atau bangunan yang digunakan oleh badan atau perwakilan lembaga internasional yang ditetapkan dengan peraturan menteri. Sementara itu, Pasal 44 ayat (4) huruf c memberikan pengecualian BPHTB atas pengalihan tanah/bangunan kepada badan atau perwakilan lembaga internasional.

Perlu dicatat, untuk pembebasan pengenaan BPHTB, syarat yang dipenuhi adalah tidak menjalankan usaha atau melakukan kegiatan lain di luar fungsi dan tugas badan atau perwakilan lembaga.

Daftar Badan dan Perwakilan Lembaga Internasional

Sesuai ketentuan Pasal 38 ayat (3) huruf f dan Pasal 44 ayat (4) huruf c, pembebasan PBB-P2 dan BPHTB diberikan atas badan atau lembaga yang ditetapkan oleh menteri keuangan. Saat ini, penetapan tersebut diatur dalam Peraturan Menteri Keuangan Nomor 58 Tahun 2024 (PMK 58/2024).

Dalam peraturan tersebut, terdapat 65 badan/perwakilan lembaga internasional dengan perincian sebagai berikut:

Organisasi di Bawah PBB

1. United Nations Resident Coordinator (UNRC)
2. United Nations Development Program (UNDP)
   • International Atomic Energy Agency (IAEA)
   • International Civil Aviation Organization (ICAO)
   • International Telecommunication Union (ITU)
   • Universal Postal Union (UPU)
   • World Meteorological Organization (WMO)
   • United Nations Conference on Trade and Development (UNCTAD)
   • United Nations Environment Programme (UNEP)
   • United Nations Center for Human Settlement (UN-HABITAT)
   • United Nations Economic and Social Commissions for Asia and The Pacific (UNESCAP)
   • International Maritime Organization (IMO)
   • World Intelectual Property Organization (WIPO)
   • United Nations World Tourism Organization (UNWTO)
   • United Nations Entity for Gender Equality and the Empowerment of Women (UN Women)
   • United Nations Volunteer (UNV)
   • United Nations Office on Drugs and Crime (UNODC)
3. United Nations Fund for Population Activities (UNFPA)
4. United Nations Industrial Development Organization (UNIDO)
5. World Food Programme (WFP)
6. International Fund and Agriculture Organization (IFAD)
7. World Bank
   • International Bank for Reconstruction and Development (IBRD)
   • International Development Association (IDA)
8. International Monetary Fund (IMF)
9. Food and Agricultural Organization (FAO)
10. International Labour Organization (ILO)
11. United Nations High Commissioner for Refugees (UNHCR)
12. United Nations Information Centre (UNIC)
13. United Nation Children’s Fund (UNICEF)
14. United Nation Education Scientific and Cultural Organization (UNESCO)
15. World Health Organization (WHO)

Organisasi Multilateral Non Perserikatan Bangsa-Bangsa

1. ASEAN Secretariat
2. ASEAN Centre for Energy (ACE)
3. Economic Research Institute for ASEAN and East Asia (ERIA)
4. ASEAN Co-ordinating Centre for Humaniterian Assistance on Disaster Management (AHA Centre)
5. The ASEAN Institute for Peace and Reconciliation (AIPR)
6. ASEAN Foundation
7. ASEAN Inter-Parliamentary Assembly (AIPA)
8. Sub-regional Office of Centre on the Integrated Rural Development for Asia and the Pacific in South East Asia (SOCSEA)
9. International Rice Research Institute (IRRI)
10. The International Pepper Community (IPC)
11. International Coconut Community (ICC)
12. International Committee of the Red Cross (ICRC)
13. International Federation of Red Cross and Red Crescent (IFRC)
14. Taipei Economic and Trade Office (TETO)
15. Hong Kong Economic and Trade Office (HKETO)
16. The Center for International Forestry Research (CIFOR)
17. The International Centre for Research in Agroforestry (ICRAF)
18. Delegation of the European Union to Indonesia and Brunei Darussalam
19. Organization for Economic Co-Operation and Development (OECD)
20. Coral Triangle Initiative on Coral Reefs, Fisheries and Food Security (CTICFF)
21. International Organization for Migration (IOM)
22. Global Green Growth Institute (GGGI)
23. The Council of Palm Oil Producing Countries (CPOPC)

Lembaga Keuangan

1. Asian Development Bank (ADB)
2. International Finance Corporation (IFC)
3. Islamic Development Bank (IsDB)
4. Islamic Corporation for Development of the Private Sector (ICD)
5. International Islamic Trade Finance Corporation (ITFC)
6. Islamic Corporation for The Insurance of Investment and Export Credit (ICIEC)
7. Asian Infrastructure Investment Bank (AIIB)

Kerja Sama Teknik Bilateral

1. Japan International Cooperations Agency (JICA), The New energy and Industrial Technology Development Organization (NEDO), Japan Foundation, dan The Japan External Trade Organization (JETRO)
2. The Deutsche Gessellschaft fur Internationale Zusammenarbeit GmbH (GIZ), Deutscher Akademischer Austauschdienst (DAAD), dan Goethe Institut
3. United States Agency for International Development (USAID)
4. Danish International Development Agency (DANIDA)
5. Korea International Cooperation Agency (KOICA)