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Rincian Pajak Jual Beli Rumah yang Ditanggung Penjual dan Pembeli

03 Mei 2023 · 6 min read · by Tim Editorial

pajak beli rumah

Ilustrasi biaya pajak jual beli rumah: Canva

Pajak penjualan rumah ada yang ditanggung oleh penjual, ada juga yang ditanggung oleh pembeli. Berikut penjelasan selengkapnya.

Dalam transaksi jual beli properti, ada biaya pajak langsung dan tidak langsung yang wajib dikeluarkan di luar nilai properti yang diperjualbelikan.

Ada biaya Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPn), serta Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB).

Tiga jenis pajak jual beli rumah di atas hanya sebagai contoh saja, selain itu masih ada lagi. Kita akan mengupasnya secara lengkap.

Namun sebelum membahas rincian pajak yang mesti ditanggung oleh penjual dan pembeli properti, pahami dulu pengertiannya.

Pengertian Pajak Jual Beli Rumah

Mengenal Pajak Beli Rumah

Ilustrasi biaya pajak jual beli rumah: Canva

Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan undang-undang.

Wajib pajak yang membayar pajak tidak mendapatkan imbalan secara langsung, lantaran dana itu dimanfaatkan untuk kebutuhan negara.

Misalnya membiayai kebutuhan Proyek Strategis Nasional (PSN). Nah salah satu proyek negara ini adalah Tol Balikpapan━Samarinda.

Ada pun pengertian pajak jual beli rumah, yaitu kontribusi wajib yang terutang karena ada transaksi jual beli hunian.

Peraturan pajak jual beli rumah harus ditaati oleh semua lapisan masyarakat yang terlibat transaksi. Berikut rincian pajaknya.

Biaya Pajak Jual Beli Rumah yang Ditanggung Penjual

Pajak Penghasilan (PPh)

pajak pertambahan nilai (ppn)

Ilustrasi biaya pajak jual beli rumah: Canva

Dalam transaksi jual beli rumah, PPh merupakan tanggung jawab penjual sebagai penerima uang hasil penjualan.

Diketahui ada beberapa jenis PPh. Namun untuk kasus penjualan rumah maka berlaku PPh Pasal 4 Ayat 2 yang disebut juga PPh Final.

PPh ini memotong penghasilan yang dibayarkan sehubungan jasa dan sumber tertentu, salah satunya pengalihan hak atas tanah/bangunan.

Salah satu peraturan yang bicara tentang PPh Pasal 4 Ayat 2, yaitu Peraturan Pemerintah (PP) Nomor 34 Tahun 2006.

Peraturan itu berisi tentang Tarif Baru Pajak Penghasilan Final atas Pengalihan Hak atas Tanah/Bangunan. Besarnya sebagai berikut.

  • 0% atas pengadaan tanah bagi pembangunan untuk kepentingan umum atau kantor/instansi pemerintah.
  • 1% kali jumlah bruto (nilai pengalihan) bagi rumah sederhana atau rusun sederhana.
  • 2.5% kali jumlah bruto (nilai pengalihan) untuk lainnya.

Cara menghitung PPh-nya

Contohnya, Agus menjual rumahnya di kompleks perumahan Catha Rempoa dengan harga Rp1.538.000.000. Maka besar PPh-nya, yaitu:

PPh Pasal 4 Ayat 2 = 2.5% X Rp1.538.000.000 = Rp38.450.000

Dari hasil penjualan rumah tersebut dana yang masuk ke rekening Agus setelah dikurangi PPh Pasal 4 Ayat 2 ialah Rp1.499.550.000.

Sebagai informasi, pembayaran PPh harus dilakukan sebelum Akta Jual Beli (AJB) diterbitkan sesuai harga rumah yang disepakati.

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Pajak Bumi Bangunan

pajak bumi bangunan

Ilustrasi biaya pajak jual beli rumah: Canva

Biaya pajak jual beli rumah yang ditanggung penjual berikutnya adalah Pajak Bumi dan Bangunan (PBB). Ini dibayar dalam masa satu tahun.

Jika menjual rumah bekas, maka penjual berkewajiban melunasi PBB sebelum menyerahkan tanah dan bangunan kepada pemilik baru.

Mengutip dari situs Kementerian Keuangan, PBB adalah pajak yang dikenakan atas kepemilikan atau pemanfaatan tanah dan/atau bangunan.

PBB adalah pemungutan yang diselenggarakan oleh pemerintah pusat, tetapi penerimaannya diserahkan kepada pemerintah daerah.

Beberapa wilayah kabupaten dan kota di Indonesia, sudah mempunyai aplikasi PBB online. Contohnya seperti Kota Bandung dan Kota Surabaya.

Kabupaten Bogor juga tidak ketinggalan, disusul oleh Kabupaten Karawang, Kota Balikpapan dan masih banyak kota/kabupaten lainnya.

Besaran PBB sendiri berkisar 0,5% dari Nilai Jual Kena Pajak (NJKP), dikalikan Nilai Jual Objek Pajak (NJOP) sebagai dasar pengenaan pajak.

NJKP yang ditetapkan pemerintah adalah 40% untuk rumah seharga di atas satu miliar, sedangkan di bawah satu miliar yaitu 20%.

Cara menghitung PBB

Kita ambil contoh, Iwan menjual rumah modern 2 lantai di Metland Tambun Bekasi dengan harga Rp729.000.000.

Dengan begitu, rumah ini dikenakan NJKP sebesar 20% karena harga unitnya di bawah Rp1.000.000.000.

Ada pun cara menghitung PBB bisa menggunakan rumus berikut ini, yaitu PBB = (NJOP-NPOPTKP) X 20% X 0.5%.

Itulah dua pajak transaksi jual beli rumah yang harus ditanggung oleh penjual. Nah, selain itu ada juga biaya non pajaknya, yaitu biaya notaris.

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Biaya Notaris

Biaya Notaris

Ilustrasi biaya pajak jual beli rumah: Canva

Notaris disebut juga Pejabat Pembuat Akta Tanah (PPAT). Keterlibatannya dalam jual beli properti penting, karena dialah yang mengurus legalitas.

PPAT mempunyai wewenang untuk membuat akta autentik. Tugas mereka diatur dalam Undang-undang (UU) Nomor 2 Tahun 2004.

Pejabat yang berwenang ini mengurus dokumen seperti perjanjian jual beli, AJB, hingga sertifikat hak milik properti yang diperjualbelikan.

Biaya notaris umumnya ditanggung oleh penjual rumah. Namun masih bisa dinegosiasikan dengan pembeli, tidak mutlak seperti PPh dan PBB.

Hal-hal tentang honorarium notaris sendiri tercantum dalam UU Nomor 30 Tahun 2004. Dalam peraturan ini ada nilai ekonomis dan sosiologis.

Ketentuan nilai ekonomis

  • Transaksi mencapai Rp100.000.000, honorarium paling besar 2.5% dari nilai transaksi.
  • Transaksi mencapai Rp100.000.000 sampai Rp1.000.000.000, honorarium paling besar 1.5% dari nilai transaksi.
  • Transaksi di atas Rp1.000.000.000, honorarium paling besar 1% dari nilai transaksi.

Sedangkan nilai sosiologis paling besar hanya Rp5.000.000.

Biaya Pajak Jual Beli Rumah yang Ditanggung Pembeli

 

biaya pajak jual beli rumah yang ditanggung pembeli

Ilustrasi biaya pajak jual beli rumah: Canva

Untuk Anda yang ingin membeli hunian, jumlah biaya dan pajak beli rumah yang harus dibayarkan sedikit lebih banyak.

Biaya tersebut mulai dari cek sertifikat, biaya BPHTB, balik nama sertifikat rumah, dan PPN. Berikut ulasannya:

Biaya Cek Sertifikat

biaya cek sertifikat

Ilustrasi biaya pajak jual beli rumah: Canva

Biaya cek sertifikat menawarkan harga mulai Rp100 ribu. Cek sertifikat penting untuk mengetahui legalitas rumah yang akan dibeli.

Anda dapat melakukan cek sertifikat sebelum membayar pajak beli rumah.

Bea Perolehan Hak atas Tanah dan Bangunan

bea perolehan hak atas tanah dan bangunan

Ilustrasi biaya pajak jual beli rumah: Canva

BPHTB adalah pajak penjualan rumah yang ditanggung pembeli. Biaya ini hampir mirip dengan PPh bagi penjual.

Tarif BPHTB mencapai 5% dari harga jual rumah dikurangi Nilai Perolehan Objek Pajak Tidak Kena Pajak (NPOPTKP).

Jumlah NPOPTKP sendiri sudah ditentukan oleh masing-masing pemerintah daerah tempat rumah berdiri.

Biaya Pembuatan Akta Jual Beli

 

biaya pembuatan akta jual beli

Ilustrasi biaya pajak jual beli rumah: Canva

Selanjutnya adalah biaya AJB, yang memiliki besaran 1% dari nilai transaksi jual beli rumah. 

Biaya pembuatan AJB ditanggung oleh pembeli, kecuali ada kesepakatan lain dengan pihak penjual.

Tak jarang PPAT yang bertanggung jawab meminta biaya lebih dari 1%.

Namun, jumlah tersebut masih bisa dinegosiasi jika rumah memiliki harga yang lumayan tinggi, seperti di Precium Cipete di Jakarta Selatan.

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Biaya Balik Nama Sertifikat

 

biaya balik nama sertifikat

Ilustrasi biaya pajak jual beli rumah: Canva

Biaya balik nama sertifikat biasanya mencapai 2% dari nilai transaksi, atau sesuai dengan peraturan pemerintah daerah yang berlaku.

Pembeli biasanya harus melakukan proses balik nama secara pribadi, kecuali rumah dibeli langsung dari developer.

Adapun sejumlah berkas permohonan balik nama yang diperlukan, ialah:

  • Sertifikat tanah asli
  • KTP pembeli dan penjual
  • Akta jual-beli dari PPAT
  • Bukti pelunasan SSB BPHTB.

Pajak Pertambahan Nilai (PPN)

pajak pertambahan nilai ppn

Ilustrasi biaya pajak jual beli rumah: Canva

Pembeli yang melakukan pembelian rumah dari developer atau badan yang merupakan Pengusaha Kena Pajak (PKP), berkewajiban membayar PPN dengan tarif 10% dari harga tanah.

Namun jika penjual rumah bukan PKP, contohnya ketika Anda membeli rumah second, maka pembeli harus menyetorkan sendiri PPN-nya ke kas negara.

Itulah biaya dan pajak beli rumah yang harus dibayarkan oleh pembeli dan penjual.

Semoga informasi pajak jual beli rumah ini bermanfaat, ya.

Simulasi Gaji KPR

Cari tahu kemampuan cicilan KPR berdasarkan penghasilan.

Rp
Rp

Tahapan Selanjutnya

Simulasi KPR

Kredit rumah dengan pilihan plafon dan tenor pinjaman sesuai kebutuhan

Simulasi KPR Syariah

Sistem pembiayaan rumah tanpa bunga, sesuai syariat Islam

Bunga KPR Terbaru

Beli properti impian dengan memilih produk KPR terbaik di Rumah123

Bank Mandiri
Bank Mandiri
Suku bunga mulai dari4.5%
Tenor Max.20 Tahun
Bank OCBC NISP
Bank OCBC NISP
Suku bunga mulai dari2.82%
Tenor Max.25 Tahun
Bank BRI
Bank BRI
Suku bunga mulai dari2.88%
Tenor Max.20 Tahun