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Mau Beli Rumah Bebas PPN? Begini Syarat dan Ketentuannya! r123-share-title
Terakhir diperbarui 22 Nopember 2024 · 4 min read · by Shandy Pradana
Kabar baik bagi Anda yang ingin membeli rumah di tahun ini, karena pemerintah kembali meluncurkan insentif rumah bebas PPN tahun 2024.
Menteri Airlangga Hartarto mengatakan bahwa Presiden Joko Widodo membebaskan pajak pertambahan nilai (PPN) untuk pembelian rumah di bawah Rp2 miliar.
Selain itu, pemerintah juga akan membantu biaya administratif sebesar Rp4 juta untuk pembelian rumah bagi masyarakat berpenghasilan rendah (MBR) hingga 2024.
Pemberian intensif ini dilakukan untuk mempertahankan daya beli masyarakat di sektor properti, serta mendorong pertumbuhan ekonomi nasional.
Lewat kebijakan ini, Anda tidak perlu lagi membayar PPN untuk rumah tapak dengan harga jual paling tinggi Rp2 miliar.
Untuk lebih jelasnya, mari simak dulu seluk beluk PPN berikut ini.
Mengenal Apa Itu PPN dalam Jual Beli Rumah
Dilansir dari situs Online-pajak.com, PPN adalah pungutan yang dibebankan atas transaksi jual beli barang dan jasa yang dilakukan oleh wajib pajak.
Jadi, bisa disimpulkan kalau PPN adalah jenis pajak konsumsi, karena yang menanggungnya adalah konsumen atau pembeli.
Dalam hal ini, pemerintah juga mengenakan PPN pada jual-beli rumah.
Besaran PPN yang dikenakan untuk jual-beli rumah cukup beragam, mulai dari 5% hingga 50%.
Lihat juga: Podomoro Park Bandung
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PPN pembelian rumah akan dibayar oleh pembeli atau konsumen kepada penjual, baru kemudian disetorkan oleh penjual ke negara.
Lebih lanjut, PPN pembelian rumah juga berlaku terhadap perumahan baru atau properti yang dijual oleh pengembang ke konsumen.
Sementara itu, properti secondary atau properti yang dijual dari satu orang ke orang lain tidak dikenakan PPN.
Baca juga:
Kredit Rumah Tanpa DP Kekurangan dan Kelebihannya, Yuk Kenali Lebih Jauh!
Ketentuan Program Rumah Bebas PPN
Menteri Sri Mulyani menjelaskan, insentif pembelian rumah bebas PPN akan diberikan mulai dari November 2023 sampai Juni 2024.
Sedangkan untuk Juli hingga Desember 2024, PPN yang ditanggung pemerintah adalah sebesar 50%.
Batas harga rumah bebas PPN, seperti yang dijelaskan adalah Rp2 miliar.
Jadi, jika Anda membeli rumah di bawah Rp2 miliar seperti yang ada di Grand City Balikpapan, maka secara otomatis akan mendapatkan insentif.
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Namun, ada beberapa aturan yang menaungi insentif pembelian rumah bebas PPN ini:
- Program bebas PPN dikhususkan untuk pembelian rumah baru saja. Dengan kata lain, pembelian rumah second tidak akan mendapatkan intensif ini.
- Rumah harus berasal dari developer atau PKP yang berpartisipasi dalam intensif ini.
- Pembelian rumah bebas PPN hanya untuk satu Nomor Induk Kependudukan (NIK) dengan satu kali pembelian rumah baru sampai Juni 2024.
Baca juga:
Jenis-Jenis Pajak Jual Beli Rumah hingga Cara Menghitungnya
Syarat Mendapatkan PPN Rumah Gratis
Ada beberapa syarat mendapatkan PPN rumah gratis yang wajib diketahui.
Jika mengacu pada aturan PMK No.21/PMK.10/2021 terkait pemberian insentif PPN, maka berikut syarat yang harus diperhatikan:
- Properti yang dapat ditanggung oleh pemerintah adalah properti yang pembeliannya telah memenuhi ketentuan berikut:
- Penyerahan properti terjadi setelah ditandatanganinya akta jual beli (AJB).
- Penyerahan properti terjadi pada saat ditandatanganinya perjanjian pengikatan jual beli yang telah lunas.
- Berita acara serah terima yang sudah memenuhi syarat untuk mendapatkan insentif PPN setidaknya harus memuat sebagai berikut:
- Nama dan NPWP (Nomor Pokok Wajib Pajak) Pengusaha Kena Pajak (PKP) Penjual.
- Nama dan NPWP atau NIK (Nomor Induk Kependudukan) si Pembeli.
- Tanggal serah terima.
- Kode identifikasi rumah yang telah melalui proses serah terima.
- Pernyataan bermaterai bahwa sudah dilakukannya serah terima bangunan.
- Nomor berita acara serah terima
- Berita acara serah terima wajib didaftarkan dalam sistem aplikasi di kementerian yang akan menyelenggarakan urusan pemerintahan di bidang perumahan dan kawasan permukiman, paling lambat selama 7 bulan berikutnya setelah bulan dilakukannya serah terima.
- Rumah baru yang diserahkan dalam kondisi selesai dibangun (ready stock) dan kondisi siap huni.
- Properti yang mendapatkan insentif PPN tidak boleh dijual kembali dalam kurun waktu 1 tahun.
Lihat juga: Tanakayu BSD City
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