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Pajak Properti: Pengertian, Jenis-jenis dan Cara Menghitungnya

Terakhir diperbarui 12 Desember 2023 · 9 min read · by Miyanti Rahman

Pajak Jual Beli Properti

Pajak adalah kontribusi wajib pada negara yang terutang oleh perorangan atau badan yang sifatnya memaksa berdasarkan undang-undang.

Objek yang tidak luput dari peraturan pajak, salah satunya yaitu properti. Pajak properti adalah pungutan yang dikenakan pada nilai properti seperti tanah dan bangunan di atasnya.

Nah, dalam transaksi jual beli properti, baik itu tanah, rumah, ruko, apartemen maupun office space, ada pajak yang ditanggung oleh penjual dan pembeli.

Berhubung pembahasan tentang pajak properti sangat luas, Rumah123.com akan mengulas pengertian, jenis-jenis, peraturan dan cara menghitung tarif pajak properti.

Pengertian Pajak Properti

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Pajak properti adalah jenis pajak ad valorem, yaitu pajak yang diberlakukan dan dihitung berdasarkan persentase dari sebuah nilai transaksi properti.

Pihak yang memungut pajak ad valorem ini adalah pemerintah daerah atau otoritas yang mengatur kewenangan di mana properti tersebut berada.

Jika dibandingkan dengan pajak ad valorem lain misalnya Pajak Pertambahan Nilai (PPn) dalam transaksi di restoran, maka pajak properti memiliki keunggulan lebih untuk pemerintah.

Contohnya memperbesar potensi pendapatan pemerintah daerah. Pasalnya, harga jual properti selalu naik dari masa ke masa, lalu objek pajaknya pun tetap (tidak berpindah).

Nah, berkat sifatnya yang tetap itu, objek pajak ini tak bisa diselundupkan. Terlebih pemerintah memegang data yang berkaitan dengan properti tersebut.

Sehingga pajak properti memberikan pemasukan yang lebih stabil bagi pemerintah. Lalu, pajak properti apa saja? Berikut jawabannya.

Pajak-pajak Properti Baru dan Bekas

Pajak Penjualan Properti

Pajak Penjual

Pajak Penghasilan (PPh)

Salah satu pajak properti di Indonesia yang dikenakan kepada penjual adalah Pajak Penghasilan atau PPh. Besarnya sesuai penghasilan wajib pajak.

Berdasarkan informasi dari Direktorat Jenderal Pajak, PPh adalah pajak yang dikenakan pada orang pribadi atau badan atas penghasilan yang diterima.

Ada pun yang dimaksud penghasilan, yaitu setiap tambahan kemampuan ekonomis yang diterima atau diperoleh wajib pajak baik berasal dari Indonesia atau luar negeri.

Kemudian, penghasilan tersebut bisa digunakan untuk melakukan konsumsi atau menambah kekayaan wajib pajak yang bersangkutan dalam bentuk aset apa pun.

Subjek pajak yang wajib membayar PPh properti bisa perorangan ataupun badan seperti developer Sinar Mas Land yang menjual Aerium Residence.

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Baca juga:
Cara Hitung PPh Jual Beli Rumah dan Bedanya dengan PPN

Pajak Bumi dan Bangunan (PBB)

Pajak Jual Beli Properti Pajak Bumi dan Bangunan (PBB)

Pajak Bumi dan Bangunan atau PBB adalah pajak yang dipungut atas tanah dan bangunan, karena ada keuntungan sosial ekonomi bagi orang yang memilikinya.

Otoritas yang mengatur PBB adalah pemerintah pusat. Namun, pemungutan pajak properti dilakukan oleh pemerintah daerah (provinsi atau kota/kabupaten).

Sejumlah pemerintah daerah sering memberikan keringanan pajak properti PBB melalui program pemutihan atau penghapusan denda.

Beberapa wilayah yang menyelenggarakan pemutihan PBB pada 2023, antara lain Kota Tangerang, Kota Semarang, Kota Cimahi, dan Kabupaten Sidoarjo.

Pemerintah melakukan pemutihan PBB dengan tujuan untuk membuat masyarakat lebih taat membayar pajak dan menambah penerimaan pajak properti daerah.

Baca juga:
Seluk-beluk Pajak Bumi dan Bangunan, Pengertian hingga Cara Bayar

Biaya Lain Bukan Pajak (Biaya Notaris)

Sebagai informasi tambahan, di samping wajib menyiapkan biaya PPh dan PBB, penjual atau pemilik properti juga perlu mengadakan dana untuk biaya notaris.

Notaris diperlukan dalam transaksi jual beli properti sebagai pembuat akta otentik berdasarkan peraturan perundang-undangan seperti Akta Jual Beli (AJB).

Idealnya biaya notaris ditanggung oleh penjual atau pemilik properti. Namun, hal ini bersifat negotiable antara penjual atau pembeli.

Besaran biaya notaris telah ditetapkan sesuai Undang-undang (UU) Nomor 30 Tahun 2004 Pasal 36 mengenai honorarium yang ditentukan dari nilai objek.

Baca juga:

6 Pajak Jual-Beli Apartemen Second yang Jarang Diketahui Pembeli

Pajak Pembelian Properti

Pajak Pembeli

Pajak Pertambahan Nilai (PPn)

Pajak-pajak di dunia properti berikutnya ialah Pajak Pertambahan Nilai (PPn). Pajak ini dikenakan kepada pembeli setiap kali melakukan transaksi jual beli, termasuk properti.

Seperti PPh, subjek PPn bisa perorangan maupun badan usaha. Namun, PPn hanya berlaku bagi badan usaha yang berstatus Pengusaha Kena Pajak (PKP).

PPn merupakan jenis pajak pembelian properti tidak langsung. Pasalnya dikenakan pada pembeli, tetapi dipungut kemudian disetorkan oleh PKP kepada negara.

Sistem tarif tunggal diterapkan untuk menetapkan besaran PPn. Di Indonesia sendiri besar tarifnya adalah 10% dari harga jual objek pajak.

Perlu digarisbawahi, dalam jual beli properti PPn hanya dikenakan pada penjualan proyek baru (primary). Transaksi secondary properti (rumah bekas, dsb.) tak dikenakan PPn.

Baca juga:
Mengenal PPN Rumah dan Perbedaannya dengan PPh

Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB)

Bea Perolehan Hak atas Tanah dan Bangunan atau BPHTB adalah pungutan atas perolehan hak atas tanah dan/atau bangunan yang dibebankan kepada penerima hak.

Pungutan ini harus diberlakukan, karena individu atau badan menerima hak atas objek yang bernilai besar. Nah, perolehan hak bisa terjadi karena sejumlah peristiwa.

Misalnya jual beli, tukar-menukar, hibah, waris, hadiah, peleburan usaha, pelaksanaan putusan hakim yang memiliki kekuatan hukum tetap, pemekaran usaha dan lainnya.

Ada pun jenis-jenis hak yang diperolehnya bisa hak milik, hak guna usaha, hak pengelolaan, atau hak pakai. Setoran BPHTB dibayarkan kepada pemerintah daerah.

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Biaya Penerimaan Negara Bukan Pajak (PNBP) dan Biaya Balik Nama (BBN)

Penerimaan Negara Bukan Pajak (PNBP) merupakan semua penerimaan pemerintah pusat yang bukan berasal dari pajak.

Pembayarannya dilakukan pada saat pembeli properti mengajukan permohonan balik nama sertifikat properti di Badan Pertanahan Nasional (BPN).

Ada pun biaya balik nama, yaitu biaya yang perlu disiapkan untuk melakukan proses pengalihan kepemilikan properti dari pemilik sebelumnya kepada pemilik baru.

Pembeli properti baru ataupun bekas harus menyiapkan biaya non pajak ini. Biasanya biaya balik nama hanya selisih 1% dari biaya pembuatan AJB.

Biaya Lain (Biaya Cek Sertifikat dan AJB)

Tidak seperti pajak yang bisa mencapai jutaan rupiah, biaya cek sertifikat ini cukup ramah kantong. Anggaran yang perlu disiapkan sekitar Rp100.000 sampai Rp200.000.

Tujuan cek sertifikat untuk mengetahui apakah sertifikat kepemilikan properti asli atau palsu. Selain itu, pembeli juga perlu menyiapkan dana untuk pembuatan AJB.

Akta jual beli alias AJB adalah bukti yang sah secara hukum atas peralihan hak atas tanah dan/atau bangunan (properti).

Sebelum menyiapkan AJB, penjual dan pembeli properti harus melakukan kesepakatan berkenaan dengan harga properti.

Jika harga properti sudah disepakati, barulah AJB dibuat. Lalu, Anda harus mengeluarkan biaya untuk ini sekitar 1% dari nilai transaksi.

Peraturan Pajak Properti Terbaru

Pajak Jual Beli Properti Biaya Balik Nama Sertifikat

Peraturan PPh

Peraturan PPh mengenai properti diatur dalam Peraturan Pemerintah (PP) Nomor 3 Tahun 2016 tentang Tarif Baru PPh Final atas Pengalihan Hak Atas Tanah/Bangunan.

Menurut peraturan tersebut, besaran PPh yang ditanggung oleh penjual yaitu 2,5% dari harga properti yang disepakati bersama.

Peraturan PBB

Regulasi pajak properti terbaru yang mengatur PBB di antaranya Peraturan Menteri Keuangan (PMK) Republik Indonesia Nomor 48 Tahun 2021.

Peraturan menteri ini membicarakan tata cara pendaftaran, pelaporan dan pendataan Objek Pajak Bumi dan Bangunan yang harus dilakukan oleh wajib pajak.

Peraturan PPn Sektor Properti

PPn properti diatur oleh PP Nomor 44 Tahun 2022. Ini mengupas Penerapan terhadap Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah.

PP Nomor 44 Tahun 2022 mencabut semua peraturan dalam PP Nomor 1 Tahun 2012 dan sebagian peraturan dalam PP Nomor 9 Tahun 2021.

Berdasarkan PP ini, tarif PPn adalah 11% dari harga jual properti. Pada tahun anggaran 2022, pemerintah sempat membebaskan PPn untuk pembelian rumah tapak tertentu.

Peraturan BPHTB

Sebelumnya BPHTB adalah bea yang dipungut oleh pemerintah pusat. Namun setelah hadir UU Nomor 28 Tahun 2009, pemungutan diserahkan pada pemerintah daerah.

Maka dari itu, setiap kabupaten/kota memiliki ketentuan yang berbeda-beda mengenai BPHTB ini. Jika sudah membayarnya, Anda harus melakukan validasi BPHTB.

Cara Menghitung Pajak Properti

Pajak Jual Beli Properti Biaya Notaris

Itu dia penjabaran mengenai jenis pajak jual beli properti serta biaya non pajaknya, juga sejumlah peraturan yang memayunginya. Lalu, bagaimana cara menghitungnya?

Jika dijumlahkan semuanya (PPh dan PBB bagi penjual & PPn, BPHTB dan lainnya bagi pembeli), maka total pembayarannya memang tidak sedikit.

Oleh karena itu, Anda harus mengetahui dan membuat anggarannya sejak awal. Berikut simulasi perhitungan pajak properti yang bisa Anda contoh agar tidak bingung.

Simulasi perhitungan:

Misalnya, Citra membeli properti berupa apartemen 1 Bedroom S di Landmark Residence seharga Rp967.000.000. Penjual properti ini bernama Rachmi, maka perhitungan pajaknya yaitu:

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Pajak yang ditanggung oleh Rachmi sebagai penjual.

  • PPh

2.5% x Nilai Transaksi

2.5% x Rp967.000.000 = Rp24.175.000

Jadi PPh final atas penjualan apartemen sekitar Rp24.175.000.

  • Pajak real estate PBB

Diketahui unit apartemen Landmark Residence yang dibeli oleh Citra memiliki luas sekitar 40 m². Misalnya, luas keseluruhan gedung apartemen adalah 20.000 m², sedangkan luas keseluruhan lahan 10.000 m².

Ada pun luas total yang diperuntukan menjadi unit, misalnya Rp12.500 m², sisanya 7.500 diperuntukkan bagi fasilitas bersama.

Semua angka tersebut diperlukan untuk menghitung bagian bumi bersama dan bagian bangunan bersama. Cara menghitungnya yaitu sebagai berikut.

Bagian Bumi Bersama = (40 x 10.000) / 12.500 = 32 m²

Bagian bangunan bersama = (40 x 7.500) / 12.500 = 24 m²

Apartemen Landmark Residence berada di Kota Bandung, jadi yang menentukan besar Nilai Jual Objek Pajak (NJOP) adalah pemerintah setempat.

Mari kita asumsikan besar NJOP lahan Rp3.000.000 per m², sedangkan bangunan Rp4.000.000 per m². Jadi menghitungnya:

NJOP Unit Apartemen

Perhitungan: 40 x Rp4.000.000 = Rp160.000.000

NJOP Bagian Bumi Bersama

Perhitungan: 32 x Rp3.000.000 = Rp96.000.000

NJOP Bagian Bangunan Bersama

Perhitungan: 24 x Rp4.000.000 = Rp96.000.000

Total NJOP = Rp352.000.000.

Selanjutnya mencari tahu besar Nilai Jual Objek Tidak Kena Pajak (NJOPTKP) yang ditetapkan oleh pemerintah. Mari kita ambil angka paling rendah berdasarkan peraturan yaitu Rp10.000.000.

Ada pun persentase tarif PBB yang ditetapkan maksimal 0.3% saja.

Jadi besar PBB yang harus dibayar oleh penjual apartemen yaitu sebagai berikut.

Persentase PBB x (NJOP – NJOPTKP) = 0.3% x (Rp352.000.000 – Rp10.000.000) = Rp1.026.000 per tahun.

Pajak yang ditanggung oleh Citra sebagai pembeli.

  • PPn

11% x Nilai Transaksi

11% x Rp967.000.000 = Rp106.370.000

  • BPHTB

5% x (Nilai Transaksi – NJOPTKP)

5% x (Rp967.000.000 – Rp10.000.000)

Rp47.850.000

Begitulah cara menghitung pajak properti semoga informasi yang Rumah123.com sampaikan bermanfaat, khususnya saat melakukan transaksi jual beli real estate.

Punya pertanyaan seputar properti? Yuk, Tanya Rumah123 di sini!

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