pajak bumi dan bangunan
التعريفات والمعاني
== Indonesian ==
=== Etymology ===
Compound of pajak (“tax”) + bumi (“earth”) + dan (“and”) + bangunan (“building”). Semantic loan from Dutch landrente as padjak boemi, which replaced padjak tanah because of misunderstanding by Gunseikanbu Zaimubutyoo on 1 April 2604 as published on Kanpō/Berita Pemerintah No.41 Year 2604 in 1944. Compare to Japanese 地価税(ちかぜい) (chikazei).
=== Pronunciation ===
IPA(key): /ˈpad͡ʒak ˈbumi ˈdan baˈŋʊnan/
=== Noun ===
pajak bumi dan bangunan (plural pajak-pajak bumi dan bangunan)
(taxation) land value and property tax
Synonyms: pajak perponding, pajak tanah
==== Alternative forms ====
PBB
=== Further reading ===
“pajak bumi dan bangunan”, in Kamus Besar Bahasa Indonesia [Great Dictionary of the Indonesian Language] (in Indonesian), Jakarta: Agency for Language Development and Cultivation – Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia, 2016