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19. Tuan A membeli sebidang tanah berdasarkan penjualan lelang dengan harga lelang sebesar Rp1.200.000.000,00. Harga pasar atas tanah tersebut berkisar antara Rp1.100.000.000,00 sampai dengan Rp.1.500.000.000,00.

19. Tuan A membeli sebidang tanah berdasarkan penjualan lelang dengan harga lelang sebesar Rp1.200.000.000,00. Harga pasar atas tanah tersebut berkisar antara Rp1.100.000.000,00 sampai dengan Rp.1.500.000.000,00. Sedangkan NJOP yang tercantum dalam SPPT PBB sebesar Rp1.300.000.000,00. Maka sebagai dasar pengenaan BPHTB atas transaksi tersebut adalah.... a. Rp1.100.000.000,00 b. Rp1.200.000.000,00 c. Rp1.300.000.000,00 d. Rp1.500.000.000,00

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