Ringkasan Artikel:
- Cara menjual rumah warisan dimulai dengan memperoleh persetujuan seluruh ahli waris, menyiapkan dokumen, lalu mengurus balik nama di BPN.
- Sebelum balik nama, ahli waris perlu membayar BPHTB waris sesuai ketentuan yang berlaku. Setelah seluruh proses administrasi selesai, rumah dapat dijual seperti biasa melalui pembuatan Akta Jual Beli (AJB).
- Harta warisan bukan merupakan objek Pajak Penghasilan (PPh). Namun, apabila rumah warisan dijual, transaksi tersebut tetap dapat dikenakan pajak dan biaya sesuai peraturan yang berlaku.
Cara menjual rumah warisan dimulai dengan memastikan seluruh ahli waris menyetujui penjualan. Setelah itu, siapkan surat keterangan kematian dan surat keterangan ahli waris, urus proses balik nama sertifikat, kemudian rumah dapat dijual seperti biasa.
Proses dan syarat menjual rumah warisan orang tua harus diikuti secara lengkap sesuai prosedur untuk untuk menghindari sengketa.
Pasalnya, menjual rumah warisan melibatkan banyak pihak, yaitu para ahli waris.
Bagaimana Cara Menjual Rumah Warisan yang Benar?
1. Pastikan Seluruh Ahli Waris Menyetujui
Langkah pertama sebelum menjual rumah warisan adalah memastikan seluruh ahli waris menyetujui penjualan.
Hal ini diperlukan agar tidak menimbulkan sengketa warisan di kemudian hari.
Namun, jika Anda merupakan ahli waris tunggal, tahapan ini tidak perlu dilakukan.
Jika ada satu saja yang tidak setuju, rumah tidak dapat dijual secara sepihak.
Penyelesaiannya harus melalui musyawarah atau jalur hukum.
Bagaimana Pembagian Harta Warisan?
Berdasarkan KUHPerdata, berikut prinsip pewarisan yang dapat dijadikan rujukan:
- Pasal 830 KUHPerdata: Harta waris termasuk rumah, bisa diwariskan kepada pihak lain bila pewaris telah meninggal dunia.
- Pasal 832 KUHPerdata: Ahli waris adalah mereka yang mempunyai hubungan darah di antara pewaris dan ahli waris, kecuali suami atau istri dari pewaris.
Adapun golongan waris ditetapkan berdasarkan aturan berikut:
- Golongan I: Suami/istri yang hidup terlama dan anak/keturunannya.
- Golongan II: Orang tua dan saudara kandung pewaris.
- Golongan III: Keluarga dalam garis lurus ke atas sesudah bapak dan ibu pewaris (nenek/kakek).
- Golongan IV: Paman dan bibi pewaris baik dari pihak bapak maupun ibu, keturunan paman dan bibi sampai derajat keenam dihitung dari pewaris, saudara dari kakek dan nenek beserta keturunannya, sampai derajat keenam dihitung dari pewaris.
Dengan penggolongan ini, kita dapat mengetahui siapa ahli waris yang harus didahulukan.
Artinya, ahli waris golongan II tida bisa mewarisi harta peninggalan pewaris bila golongan I dari ahli waris masih hidup.
Baca Juga: 8 Cara Mencari Orang yang Mau Beli Tanah dengan Cepat
2. Siapkan Dokumen yang Dibutuhkan
Sebelum menjual rumah warisan, ada beberapa dokumen penting yang perlu disiapkan, yaitu:
- Surat Keterangan Kematian: Dokumen ini diterbitkan oleh kelurahan atau desa setempat, kemudian ditindaklanjuti menjadi akta kematian di Dinas Kependudukan dan Pencatatan Sipil (Disdukcapil).
- Surat Keterangan Ahli Waris (SKHW): SKHW berisi daftar ahli waris yang sah dari pewaris. Dokumen ini dapat diterbitkan oleh Balai Harta Peninggalan (BHP) atau notaris sesuai ketentuan yang berlaku.
- Sertifikat Rumah: Pastikan sertifikat rumah tersedia dan masih atas nama pewaris. Dokumen ini akan menjadi dasar dalam proses balik nama sebelum rumah dijual.
3. Lakukan Proses Balik Nama
Selanjutnya, Anda bisa langsung melakukan proses balik nama di BPN setempat.
Sebelum itu, Anda mesti membayar Bea Perolehan Hak atas Tanah dan Bangunan atau BPHTB.
Nilai BPHTB adalah 5% dari NJOP dikurangi NJOPTKP.
Namun, objek pajak tanah barang warisan akan mendapatkan keringanan sebesar 50%.
Bagaimana Simulasi Cara Menghitung BPHTB Warisan?
Contoh perhitungan BPHTB waris tanah atau bangunan adalah sebagai berikut:
- 50% x 5% x (NJOP – NJOPTKP)
Untuk memudahkan, kita ambil contoh bahwa Anda mendapatkan rumah warisan rumah di Podomoro Park Bandung.
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Misalnya, nilai pasar rumah tersebut adalah Rp800 juta dengan NJOP sebesar Rp1 miliar.
Diasumsikan, NPOPTKP warisan di Bandung sebesar Rp300 juta.
Adapun, cara menghitung BPTHB waris adalah sebagai berikut:
- BPHTB = 50% x 5% x (1.000.000.000-300.000.000) = Rp17.500.000
Jadi, besaran BPHTB waris terutang yang harus dibayar adalah sebesar Rp17,5 juta.
Keterangan:
- NJOP: Nilai Jual Objek Pajak (harga tanah dikalikan luas tanah)
- NJOPTKP: Nilai Jual Objek Pajak Tidak Kena Pajak (berbeda di setiap daerah)
4. Jual Rumah seperti Biasa
Bila seluruh proses di atas selesai, Anda bisa menjual rumah seperti pada umumnya.
Agar mempermudah proses penjualan, iklankan langsung dengan praktis dan mudah di Rumah123.
Dengan beriklan di situs ini, iklan rumah Anda dapat dilihat oleh ribuan calon pembeli.
Jika rumah sudah berhasil laku, Anda berkewajiban untuk membuat AJB yang ditandatangani oleh seluruh ahli waris.
Barulah setelah AJB terbit, proses balik nama kepada pemilik baru dapat dilakukan.
Apakah Warisan Kena Pajak?
Pada dasarnya, harta warisan bukan merupakan objek pajak sehingga penerima warisan tidak dikenakan Pajak Penghasilan (PPh) atas harta yang diterimanya.
Namun, apabila rumah warisan kemudian dijual, transaksi jual belinya tetap dikenakan pajak dan biaya sesuai ketentuan yang berlaku, seperti Pajak Penghasilan (PPh) bagi penjual dan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) apabila timbul kewajiban dalam proses peralihan hak.
Selain, membayar BPHTB, Anda dapat mengurus Surat Keterangan Bebas (SKB) PPh untuk balik nama sertifikat.
Tabel Ringkasan Cara Menjual Rumah Warisan
| Informasi | Detail |
|---|
| Langkah Pertama | Memastikan seluruh ahli waris menyetujui penjualan rumah |
| Dokumen Utama | Surat Keterangan Kematian; Surat Keterangan Ahli Waris (SKHW); dan sertifikat rumah” |
| Proses Selanjutnya | Mengurus balik nama sertifikat di BPN |
| Biaya Balik Nama | Membayar BPHTB waris sesuai ketentuan yang berlaku |
| Rumus BPHTB Waris | 50% × 5% × (NJOP – NJOPTKP) |
| Tahap Penjualan | Rumah dapat dijual seperti biasa setelah balik nama selesai |
| Dokumen Saat Transaksi | Akta Jual Beli (AJB) yang ditandatangani para pihak |
| Status Pajak Warisan | Harta warisan bukan objek PPh |
| Pajak Saat Rumah Dijual | Dapat dikenakan PPh dan kewajiban pajak lainnya sesuai ketentuan |
Baca Juga:
Itulah cara menjual rumah warisan yang sah sesuai hukum Indonesia.
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FAQ Cara Menjual Rumah Warisan
Apakah rumah warisan bisa dijual tanpa persetujuan semua ahli waris?
Tidak. Pada prinsipnya, rumah warisan hanya dapat dijual apabila seluruh ahli waris yang berhak telah memberikan persetujuan. Jika ada ahli waris yang menolak, penyelesaiannya harus dilakukan melalui musyawarah atau jalur hukum.
Dokumen apa saja yang diperlukan untuk menjual rumah warisan?
Dokumen yang umumnya diperlukan meliputi Surat Keterangan Kematian, Surat Keterangan Ahli Waris (SKHW), sertifikat rumah, serta dokumen pendukung lain yang dibutuhkan dalam proses balik nama di BPN.
Apakah rumah warisan harus dibalik nama sebelum dijual?
Ya. Sertifikat rumah sebaiknya dibalik nama terlebih dahulu dari pewaris kepada ahli waris agar proses jual beli dapat dilakukan secara sah dan sesuai ketentuan yang berlaku.
Apakah rumah warisan dikenakan pajak?
Harta warisan bukan merupakan objek Pajak Penghasilan (PPh). Namun, jika rumah warisan dijual, transaksi jual belinya tetap dapat dikenakan pajak dan biaya sesuai peraturan yang berlaku.
Bagaimana cara menghitung BPHTB warisan?
Secara umum, BPHTB waris dihitung menggunakan rumus 50% × 5% × (NJOP − NJOPTKP). Besaran NJOPTKP berbeda-beda di setiap daerah sehingga nilai BPHTB yang harus dibayar juga dapat berbeda.
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