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Pajak Rumah Subsidi Gratis, Begini Syarat Mendapatkannya!

Dipublikasikan 23 Oktober 2023 · 4 min read · by Shandy Pradana

Seluk Beluk Pembebasan Pajak Rumah Subsidi

Pemerintah Indonesia membuat aturan baru tentang pajak rumah subsidi.

Hal ini dilakukan untuk menjaga daya beli Masyarakat Berpenghasilan Rendah (MBR) akan rumah subsidi.

Lewat aturan baru tersebut, setiap rumah subsidi memiliki kesempatan untuk memperoleh pembebasan Pajak Pertambahan Nilai (PPN) rumah subsidi sebesar 11%.

Dengan begitu, setiap unit rumah subsidi akan dibebaskan dari pajak sebesar Rp16–24 juta.

Untuk lebih jelasnya, simak peraturan pajak rumah subsidi terbaru di bawah ini.

Sekilas tentang Peraturan Pajak Rumah Subsidi Terbaru

Sekilas tentang Peraturan Pajak Rumah Subsidi Terbaru

Foto: Pajak.com

Pada Juni 2023, pemerintah menerbitkan Peraturan Menteri Keuangan (PMK) Nomor 60/PMK.010/2023 tentang pembebasan PPN rumah subsidi.

Seperti diketahui, pemerintah Indonesia memang menunjukkan perhatian khusus pada kebutuhan rumah MBR yang layak.

Komitmen ini tercermin dalam Rencana Pembangunan Jangka Menengah Nasional (RPJMN) 2020–2024.

Tujuannya adalah demi meningkatkan akses perumahan layak dari 56,75% menjadi 70%.

Salah satu alat fiskal yang digunakan adalah pembebasan PPN rumah subsidi.

Dukungan fiskal lainnya mencakup Subsidi Selisih Bunga (SSB), Subsidi Bantuan Uang Muka (SBUM), dan Fasilitas Likuiditas Pembiayaan Perumahan (FLPP).

Pembebasan pajak rumah subsidi sendiri berkontribusi pada penyediaan sekitar 230.000 unit rumah, terutama untuk masyarakat menengah ke bawah.

Namun, tentunya ada beberapa syarat dan aturan khusus untuk mendapatkan program ini.

Baca juga:

Bisakah DP Rumah Subsidi cuma 1 Persen? Ini Penjelasannya!

Syarat Bangunan yang Mendapatkan Pembebasan Pajak Rumah Subsidi

Syarat Bangunan untuk Mendapatkan Pembebasan Pajak Rumah Subsidi

Foto: Fortune Indonesia

Sesuai dengan PMK Nomor 60 tahun 2023, pemerintah menjamin kelayakan hunian dengan mematok luas minimum bangunan rumah subsidi.

Hal itu juga tercermin dalam persyaratan untuk rumah subsidi bebas pajak, yang disertai dengan aturan lainnya:

  • Luas bangunan antara 21–36 m²
  • Luas tanah antara 60–200 m²
  • Harga jual tidak melebihi batasan harga dalam PMK
  • Merupakan rumah pertama yang dimiliki oleh orang pribadi, yang termasuk dalam kriteria MBR. Digunakan sendiri sebagai tempat tinggal dan tidak dipindahtangankan dalam jangka waktu empat (4) tahun sejak dimiliki
  • Memiliki kode identitas rumah yang disediakan melalui aplikasi dari Kementerian PUPR atau BP Tapera.

Seperti diketahui, harga rumah subsidi naik sebesar 8% pada tahun 2023, serta akan disesuaikan kembali pada 2024.

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Berikut harga rumah subsidi terbaru yang mendapat pembebasan PPN:

  • Jawa (kecuali Jabodetabek) dan Sumatra (kecuali Kepulauan Riau, Bangka Belitung, Kepulauan Mentawai):
    • Tahun 2023: Rp162.000.000
    • Tahun 2024: Rp166.00.000
  • Kalimantan (Kecuali Kabupaten Murung Raya dan Kabupaten Mahakam Ulu):
    • Tahun 2023: Rp177.000.000
    • Tahun 2024: Rp182.000.000
  • Sulawesi, Bangka Belitung, Kepulauan Mentawai, dan Kepulauan Riau (kecuali Kepulauan Anambas):
    • Tahun 2023: Rp168.000.000
    • Tahun 2024: Rp173.000.000
  • Maluku, Maluku Utara, Bali dan Nusa Tenggara, Jabodetabek, Kepulauan Anambas, Kabupaten Murung Raya, Kabupaten Mahakam Ulu:
    • Tahun 2023: Rp181.000.000
    • Tahun 2024: Rp185.000.000
  • Papua, Papua Barat, Papua Tengah, Papua Pegunungan, Papua Selatan, dan Papua Barat Daya:
    • Tahun 2023: Rp234.000.000
    • Tahun 2024: Rp240.000.000

Baca juga:

Pengalaman Rumah Subsidi Dicabut, Begini Penyebab dan Solusinya!

Syarat Perseorangan untuk Mendapatkan Rumah Subsidi Bebas Pajak

Syarat Perseorangan untuk Mendapatkan Rumah Subsidi

Foto: Blue Water Mortgage

Selain dari persyaratan bangunan, ada pula syarat perseorangan bagi pemilik rumah subsidi yang ingin mendapatkan fasilitas pembebasan pajak tersebut, yakni:

  • Warga Negara Indonesia (WNI)
  • Termasuk dalam kriteria MBR
  • Bukan pemegang saham, direksi, komisaris, dan pengurus perusahaan
  • Menyampaikan SPT tahunan PPh selama 2 tahun pajak terakhir, yang menjadi kewajibannya sebagai wajib pajak orang pribadi yang memiliki NPWP.

Kriteria MBR sendiri diatur dalam Keputusan Menteri Pekerjaan Umum dan Perumahan Rakyat (PUPR) Nomor 22/KPTS/M/2023.

Ini terkait dengan penghasilan per bulan paling banyak yang diterima oleh pribadi tersebut.

Kriteria ini terbagi menjadi dua zona wilayah, yakni:

  • Jawa, Sumatera, Kalimantan, Sulawesi, Bangka Belitung, Kepulauan Riau, Maluku, Maluku Utara, Bali, Nusa Tenggara Timur, Nusa Tenggara Barat:
    • Rp7.000.000 untuk mereka yang tidak/belum kawin
    • Rp8.000.000 untuk mereka yang sudah kawin.
  • Papua, Papua Barat, Papua Tengah, Papua Selatan, Papua Pegunungan, dan Papua Barat Daya:
    • Rp7.500.000 untuk mereka yang tidak/belum kawin
    • Rp10.000.000 untuk mereka yang sudah kawin.

Tidak hanya rumah MBR, fasilitas pembebasan PPN juga diberikan untuk pondok boro bagi koperasi buruh, koperasi karyawan, pemerintah pusat, dan pemerintah daerah.

Pemerintah juga membebaskan pajak untuk penyerahan asrama mahasiswa dan pelajar kepada universitas atau sekolah, pemerintah daerah dan/atau pemerintah pusat.

Terakhir, pembebasan PPN diberlakukan untuk penyerahan rumah pekerja oleh perusahaan kepada karyawannya sendiri dan tidak bersifat komersial.

Itulah seluk beluk tentang peraturan pajak rumah subsidi terbaru yang menarik diketahui.

Punya pertanyaan lain seputar properti? Yuk, Tanya Rumah123 di sini.

Semoga informasi di atas bermanfaat, ya.

Simulasi KPR

Hitung pembiayaan kredit rumah dengan bunga KPR terbaik di Rumah123

Rp
%
Rp
Angsuran/bulan mulai dari
Tahun ke-1
Bunga 2.83%
Rp. 1.117.000
Tahun ke-2 dan seterusnya
Estimasi Bunga 12%
Rp. 2.473.887

Simulasi KPR Syariah

Hitung pembiayaan KPR syariah dengan rekomendasi bank terbaik di Rumah123

Rp
%
Rp
Angsuran/bulan mulai dari
Tahun ke 1 dan seterusnya
Margin 5.4%
Rp. 1.948.288

Bunga KPR Terbaru

Beli properti impian dengan memilih produk KPR terbaik di Rumah123

Bank OCBC
Bank OCBC
Suku bunga mulai dari2.83%
Tenor Max.25 Tahun
Bank Mandiri
Bank Mandiri
Suku bunga mulai dari2.65%
Tenor Max.30 Tahun
Bank BRI
Bank BRI
Suku bunga mulai dari5%
Tenor Max.20 Tahun