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Cara Hitung PBB Apartemen yang Benar, Mudah dan Akurat! r123-share-title
Terakhir diperbarui 30 April 2025 · 4 min read · by Septian Nugraha
Tak dimungkiri bahwa tren tinggal di apartemen semakin populer di kalangan milenial, khususnya mereka yang tinggal di kota besar.
Bermukim di hunian vertikal dianggap sebagai pilihan ideal, mengingat lengkapnya fasilitas internal yang tersedia.
Apartemen pun umumnya berada di lokasi strategis, sehingga dapat dengan mudah memenuhi kebutuhan penghuni.
EleVee Condominium misalnya, yang dikelilingi berbagai fasilitas dan infrastruktur publik karena berlokasi di jantung Kota Tangerang.
Meski begitu, ada sejumlah hal yang perlu dipikirkan ketika hendak membeli dan tinggal di apartemen.
Salah satunya berkenaan dengan biaya rutin yang harus dibayarkan.
Selain Iuran Pengelolaan Lingkungan (IPL) atau maintenance fee, pemilik hunian vertikal juga wajib membayar Pajak Bumi dan Bangunan (PBB).
Berapa Besaran PBB Apartemen?
Saat membeli apartemen, maka kamu juga harus menyiapkan sejumlah uang setiap bulan atau tahunnya untuk membayar biaya lainnya.
Terkait nominal atau besaran PBB yang harus dibayar, jumlahnya berbeda untuk setiap subjek pajak.
Pasalnya, besar-kecil PBB tergantung luas bangunan dan sarana-prasarana yang tersedia.
Hanya saja, nominal PBB yang harus dibayarkan setiap orang akan tercantum dalam Surat Pemberitahuan Pajak Terhutang (SPPT).
Patut diketahui, perhitungan PBB apartemen agak berbeda dengan rumah tapak.
Pasalnya apartemen merupakan bangunan berstatus strata title, yakni gedung bersusun atau bertingkat yang digunakan bersama-sama.
Maka itu, perhitungan PBB apartemen pun dibuat khusus karena melibatkan bumi dan bangunan atas kepemilikan bersama.
Begini Cara Menghitung PBB Apartemen
Untuk menghitung PPB apartemen, mari kita asumsikan jika kamu membeli unit 1BR di Southgate Residence Jakarta, dengan luas bangunan 45 meter persegi.
Sedangkan bangunan apartemen apartemen tersebut dibangun pada lahan 10.000 meter persegi.
Kamu mendapatkan informasi dari pengembang bahwa luas area pemukiman apartemen adalah 12.500 meter persegi.
Sedangkan sisanya yang mencapai 7.500 meter persegi, diperuntukkan sebagai fasilitas umum dan fasilitas sosial bagi seluruh penghuni apartemen.
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Dengan begitu, kamu harus terlebih dahulu mengetahui bagian dari bumi dan bangunan bersamanya.
1. Bagian Bumi Bersama
Rumus mengetahui bagian bumi bersama adalah; (luas unit x luas lahan) / luas bangunan apartemen
Perhitungan: (45 x 10.000) / 12.500 = 36 m2
2. Bagian Bangunan Bersama
Rumus mengetahui bagian bangunan bersama adalah; (luas unit x luas bangunan fasum fasos) / luas bangunan apartemen
Perhitungan: (45 x 7.500) / 12.500 = 27 m2
Cara Menghitung Nilai Jual Objek Pajak (NJOP)
Langkah selanjutnya adalah menghitung NJOP. Patut diketahui bila besaran NJOP ditentukan oleh pemerintah daerah setempat.
Berdasarkan simulasi di atas, maka pihak berwenang yang menentukan besaran NJOP adalah Pemerintah DKI Jakarta.
Besaran NJOP ditentukan berdasarkan harga rata-rata transaksi jual-beli yang terjadi secara wajar (harga jual di pasaran).
Selain itu, bisa mengacu pula pada perbandingan harga dan objek lain yang sejenis, nilai perolehan baru, atau NJOP pengganti.
Asumsikan bila NJOP bumi apartemenmu mencapai Rp 4.000.000, serta NJOP bangunannya berkisar Rp5.000.000.
1. NJOP Unit Apartemen
Perhitungan: 45 x Rp5.000.000 = Rp225.000.000
2. NJOP Bagian Bumi Bersama
Perhitungan: 36 x Rp4.000.000 = Rp144.000.000
3. NJOP Bagian Bangunan Bersama
Perhitungan: 27 x Rp5.000.000 = Rp135.000.000
Selanjutnya, tinggal menjumlahkan NJOP unit apartemen bagian bumi bersama dan bagian bangunan bersama untuk mengetahui total NJOP.
Rp225.000.000 + Rp144.000.000 + Rp135.000.000 = Rp504,000,000
Nilai Jual Objek Tidak Kena Pajak (NJOPTKP) dan Tarif PBB
Undang-Undang (UU) Pajak Daerah dan Retribusi Daerah (PDRD) menetapkan besaran NJOPTKP, paling rendah senilai Rp10.000.000.
Adapun terkait persentase tarif PBB ditetapkan maksimal 0,3%.
Namun, setiap daerah memiliki kewenangan untuk menentukan nilainya, asal tidak lebih dari nilai maksimal yang telah ditetapkan.
Mari kita asumsikan bila NJOPTKP-mu adalah Rp15 juta, dengan tarif PBB sebesar 0,1%.
Maka, rumus perhitungan untuk mengetahui jumlah PBB terutang adalah; Tarif PBB X Dasar Pengenaan Pajak.
Untuk mengetahui dasar pengetahuan pajak, maka harus dihitung dulu antara tarif PBB, NJOP dan NJOPTKP.
Rumusnya adalah tarif pajak X (NJOP – NJOPTKP), sehingga simulasi perhitungan tersebut menjadi;
0,1% x (Rp504.000.000 – Rp15.000.000)
= 0,1% x Rp489.000.000
= Rp 489.000
Jadi, kisaran PBB apartemen yang harus kamu bayarkan setiap tahunnya adalah Rp489.000.
Baca juga:
Bingung Cara Menghitung Denda PBB? Ini Panduan Lengkapnya
Itulah ulasan mengenai PBB apartemen dan panduan cara menghitungnya.
Meski perhitungannya agak berbeda dengan pajak rumah, tetapi cara bayarnya relatif sama saja.
Punya pertanyaan lain seputar properti? Yuk, ngobrol bareng di Teras123!
Semoga bermanfaat, ya.
