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Inilah 9 Jenis Pajak Rumah Terbaru yang Wajib Diketahui

Terakhir diperbarui 06 Juni 2023 · 6 min read · by Martha

pajak rumah

Sebagai warga negara yang baik, tentu kita tidak boleh lupa akan kewajiban untuk membayar pajak pada negara.

Apalagi jika pajak tersebut berhubungan dengan pajak rumah atau tempat tinggal. Berbeda dengan pajak lainnya, pajak hunian terbagi atas beberapa jenis.

Masing-masing pajak tersebut juga memiliki besaran dan perhitungannya masing-masing.

Maka dari itu, agar tidak salah ketika membayar pajak rumah, penting untuk mengetahui jenis-jenis pajak rumah sesuai ketentuan.

Jangan bingung, berikut ulasan terkait jenis pajak rumah yang bisa Anda simak.

Jenis-Jenis Pajak Rumah yang Berlaku di Indonesia

Pajak Bumi dan Bangunan (PBB)

pajak-bumi-dan-bangunan

Pajak Bumi dan Bangunan (PBB) dipungut setiap tahun dan dikenakan kepada semua wajib pajak (pemilik properti).

Pajak rumah ini dibayarkan paling lambat 6 bulan setelah diperolehnya Surat Pemberitahuan Pajak Terutang (SPPT).

Pajak rumah ini ditetapkan sesuai UU No. 12 tahun 1985, namun ketentuan tersebut diubah dan disesuaikan kembali di Undang-Undang Nomor 12 Tahun 1994.

Berdasarkan peraturan tersebut, batas nilai jual properti yang tidak kena pajak memiliki besaran terendah Rp10 juta.

Namun, undang-undang ini juga memungkinkan pengurangan pajak hingga maksimal 75 persen.

Bahkan, untuk properti yang terkena bencana alam diberikan pengurangan pajak hingga 100 persen.

Dalam penghitungan pajak PBB, hal yang harus Anda ketahui adalah besaran nilai NJOP di daerah tempat Anda tinggal.

Untuk persentase nilai NJOP rumah dan apartemen di atas Rp1 miliar, hitungan NJKP sebesar 40%, apabila harga properti di bawah Rp1 miliar maka NJKP-nya 20%.

Cara menghitung PBB

PBB yang terutang = 0,5% x NJKP

Sebagai contoh kasusnya sebagai berikut:

Anda membeli rumah di Mustika Park Place dengan luas bangunan 30 m² dengan nilai Rp3.000.000 per meter dan luas tanahnya 60 m² yang nilainya Rp11.500.0000 per meter.

Maka untuk menentukan besaran pajaknya Anda harus menghitung NJOP, NJOPTKP, NJKP, dan Pajak PBB-nya.

NJOP Bumi = (luas bangunan x nilai banguan) + (luas tanah x nilai tanah)

= (30 m2 x Rp3.000.000) + (60 m2 x Rp11.500.000)

NJOP = Rp90.000.000 + Rp690.000.000 = Rp780.000.000

NJKP = 20% x Rp780.000.000 = Rp156.000.000

PBB terhutang = 0,5% x Rp156.000.000 = Rp780.000

Maka, pajak rumah per tahun untuk rumah dijual di Bekasi yang sudah Anda miliki sebesar Rp780.000.

Sedangkan untuk cara menghitung denda PBB cukup kalikan besaran tagihan dan durasi waktu yang dilewatkan.

Bea Perolehan Hak atas Tanah dan/atau Bangunan (BPHTB)

bea-perolehan-hak-atas-tanah-dan-bangunan

Foto: news.ddtc

Bea Perolehan Hak atas Tanah dan/atau Bangunan atau BPHTB dikenakan kepada pembeli rumah.

Jenis pajak rumah ini diatur di dalam UU No. 21 Tahun 1997 dan terhitung efektif mulai tanggal 1 Januari 1998.

Dalam undang-undang tersebut, yang menjadi objek pajak BPHTB adalah individu atau badan yang memperoleh hak atas tanah dan bangunan, yang meliputi aktivitas:

  • Jual-Beli
  • Tukar-menukar
  • Hibah
  • Hibah Wasiat
  • Hadiah
  • Penunjukan pembeli dalam lelang
  • Pemisahan hak yang mengakibatkan peralihan
  • Pemasukan dalam perseroan atau badan hukum lainnya
  • Pelaksanaan putusan hakim yang mempunyai kekuatan hukum tetap
  • Pemberian hak baru karena kelanjutan pelepasan pajak dan di luar pelepasan hak

Sementara, aktivitas transaksi properti, individu, atau badan yang tidak dikenakan pajak BPHTB adalah:

  • Negara
  • Wakaf
  • Warisan
  • Digunakan untuk kepentingan ibadah
  • Perwakilan diplomatik, konsulat berdasarkan asas timbal balik
  • Badan atau Perwakilan Organisasi Internasional yang ditetapkan oleh menteri
  • Orang pribadi atau organisasi karena konversi hak dan perbuatan hukum lain dengan tidak adanya perubahan nama

Pajak Penghasilan (PPh)

pajak-penghasilan

Foto: pph21

Jenis pajak jual beli rumah selanjutnya adalah PPh.

Pajak ini dikenakan kepada penjual rumah secara perorangan dengan ketentuan penghasilan yang diterima dari pengalihan hak properti jumlahnya lebih dari Rp60 juta.

Khusus pihak developer, BPHTB dibayarkan melalui PPh tahunan dan besarnya nilai pajak mencapai 5 persen dari nilai transaksi.

Untuk Anda yang belum tahu, PPh diatur melalui PP No. 48 Tahun 1994.

Jenis pajak jual beli rumah ini ditanggung siapa? Yang harus dibayarkan oleh penjual, namun Anda wajib tahu cara menghitung PPh rumah jika suatu saat Anda ingin menjualnya.

Ketentuan terbaru diatur oleh Peraturan Pemerintah (PP) Nomor 34 tahun 2016, mengenai persentase yang harus dikeluarkan oleh penjual adalah 2,5% dari harga jual rumah.

Untuk contoh jelasnya, seperti di bawah ini:

Sebuah perumahan di Orchard Park Batam dijual Rp811.000.000, PPh yang yang harus dibayarkan adalah

= 2,5% x Rp811.000.000

= Rp20.275.000

Pajak Pertambahan Nilai (PPN)

pajak-pertambahan-nilai

Kebalikan dari PPN Jenis pajak jual beli rumah ini ditanggung oleh pembeli rumah dan hanya satu kali saat membeli rumah baru, baik dari pihak developer maupun perorangan.

Rumah yang dikenakan PPN nilainya di atas Rp36 juta.

Jika beli rumah dari developer, untuk pembayaran dan pelaporannya bisa dilakukan lewat developer saja.

Namun, jika kita membeli dari perorangan, maka pembayaran dilakukan sendiri setelah transaksi selesai selambat-lambatnya tanggal 15.

Sementara untuk pelaporan selambat-lambatnya tanggal 20 pada bulan berikutnya.

Ingat, besaran nilai PPN sendiri mencapai 11 persen dari total nilai transaksi jual-beli rumah tersebut, ya.

Namun, di tahun ini pemerintah mengeluarkan kebijakan baru mengenai rumah bebas PPN yang akan meringankan Anda ketika membeli rumah.

Bahkan, banyak juga developer yang memberikan penawaran menarik berupa gratis biaya PPN bagi yang membeli rumah baru, salah satu contohnya di Virginia Park Makassar.

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Bea Balik Nama (BBN)

bea-balik-nama

Pajak BBN ini dikenakan kepada pihak pembeli untuk proses balik nama sertifikat rumah.

Biasanya rumah yang dibeli lewat developer, biaya balik nama rumah akan diurus oleh developer dan pembeli tinggal membayarnya.

Namun, jika membeli rumah secara perorangan, biaya BBN diurus sendiri oleh pembeli atau notaris rumah.

Besarnya pajak rumah ini berbeda di setiap daerah, rata-rata sekitar 2 persen dari nilai transaksi.

Pajak Penjualan Barang Mewah (PPnBM)

pajak-penjualan-barang-mewah

PPnBM termasuk salah satu jenis pajak rumah mewah.

Hunian yang masuk kategori ini memiliki luas bangunan lebih dari 150 meter persegi atau harga jual bangunannya bisa mencapai Rp4 juta per meter perseginya.

Besarnya biaya PPnBM sendiri kira-kira 20 persen dari harga jual rumah. Pajak ini dibayarkan pada saat transaksi jual-beli rumah dan tidak berlaku untuk transaksi antar perorangan.

Nilai Jual Objek Pajak (NJOP)

Nilai Jual Objek Pajak atau NJOP adalah harga rata-rata dari sebuah rumah, yang berada di satu kawasan.

Selain itu, NJOP sendiri didapatkan berdasarkan transaksi jual-beli yang terjadi secara wajar.

Jika terdapat ketidakwajaran dalam sebuah transaksi, maka penentuan NJOP dilakukan dengan cara membanding harga rumah tersebut dengan bangunan berjenis serupa.

Perlu diketahui, setiap tiga tahun sekali Menteri Keuangan menetapkan NJOP suatu wilayah.

Namun, ada pula NJOP beberapa daerah tertentu, yang ditentukan setiap tahun sesuai perkembangan daerahnya.

Maka dari itu, sebelum menghitung NJOP harus dicek di website Bapenda masing-masing daerah.

Nilai Jual Kena Pajak (NJKP)

nilai-jual-kena-pajak

Jenis pajak rumah selanjutnya adalah NJKP atau nilai jual kena pajak.

Jenis pajak ini merupakan nilai jual yang dipakai sebagai dasar perhitungan pajak atau persentase tertentu dari nilai jual yang sebenarnya.

Besaran NJKP sendiri berbeda-beda, tergantung wilayah dan juga jenis properti tersebut, misal:

NJKP objek pajak perkebunan, kehutanan, dan pertambangan sebesar 40 persen.

NJKP objek pajak perdesaan dan perkotaan jika NJOP-nya lebih dari Rp1 miliar, maka persentasenya sebesar 40 persen.

NJKP objek pajak perdesaan dan perkotaan jika NJOP-nya kurang dari Rp1 miliar, maka persentasenya sebesar 20 persen.

Nilai Jual Objek Pajak Tidak Kena Pajak (NJOPTKP)

nilai-jual-objek-tidak-kena-pajak

Terakhir, jenis pajak rumah yang perlu diperhatikan adalah NJOPTKP.

Seperti namanya, terdapat batas nilai yang tidak terkena pajak pada jenis pajak ini. Besarannya tergantung dari pemerintah setempat.

Keputusan Menteri Keuangan No: 201/KMK.04/2000 tanggal 6 Juni 2000 menyatakan, bahwa batas NJOPTKP maksimum saat ini adalah sebesar Rp12 juta per Wajib Pajak dan ditetapkan secara regional.

 

Itu tadi beberapa jenis pajak rumah yang penting diketahui para pemilik properti termasuk penjual dan pembeli.

Semoga ulasan di atas dapat membantu kita memahami segala jenis pajak yang berlaku di Indonesia, ya!
Temukan juga pilihan hunian terbaik dengan harga bersahabat di Rumah123.com.