Pajak jual beli rumah merupakan kewajiban yang harus dibayarkan pembeli dan penjual dalam transaksi jual beli rumah.
Terdapat sejumlah pajak yang harus ditanggung oleh penjual dalam pembeli dalam transaksi jual beli rumah, besaran pajak yang dikenakan pun berbeda.
Agar lebih jelas, berikut ulasan lengkap mengenai pajak jual beli rumah, mulai dari jenis hingga cara menghitungnya.
Jenis-Jenis Pajak Jual Beli Rumah
Jenis-jenis pajak jual beli rumah dapat dibagi dalam dua bagian, yakni terdiri dari pajak penjual dan pembeli.
Agar lebih jelas, berikut jenis-jenis pajak jual beli rumah berdasarkan tanggungannya.
Pajak Penjual
Pajak penjual merupakan pajak yang dibebankan kepada penjual, seperti Pajak Penghasilan (PPh) dan Pajak Bumi Bangunan (PBB).
Apa itu PPh dan PBB? Berikut penjelasan lebih detail tentang dua pajak yang wajib ditanggung oleh penjual ini.
Pajak Penghasilan (PPh)
PPh merupakan pajak penjualan rumah yang ditanggung oleh penjual.
Ketentuannya diatur dalam Peraturan Pemerintah (PP) Nomor 34 tahun 2016.
Disebutkan dalam beleid tersebut, bahwa PPh yang harus dibayarkan penjual yaitu 2,5% dari harga penjualan rumah.
PPh wajib dilunasi sebelum Akta Jual Beli (AJB) diterbitkan.
Pajak Bumi Bangunan (PBB)
Pajak lainnya yang ditanggung oleh penjual adalah Pajak Bumi dan Bangunan.
PBB merupakan pajak penjualan rumah yang harus sudah lengkap dibayarkan sebelum serah terima kepada pembeli.
Pembayaran PBB sendiri dilakukan satu tahun sekali dengan persentase 0,5% dari Nilai Jual Kena Pajak (NJKP) dikali Nilai Jual Objek Pajak (NJOP).
Rumah dengan nilai jual di bawah Rp1 miliar rupiah dikenakan NJKP sebesar 20%.
Sementara rumah dengan nilai jual lebih dari Rp1 miliar rupiah dibebankan NJKP sebesar 40%.
Biaya Jasa Notaris
Selain pajak, biaya lain yang menjadi tanggungan penjual adalah imbal jasa notaris dan Pejabat Pembuat Akta Tanah (PPAT).
Nilai honorarium notaris adalah 2,5% untuk harga rumah Rp100.000.000, atau 1,5% jika nilai objek di atas seratus juta sampai satu miliar.
Nilai honorarium akan semakin rendah jika harga rumah semakin tinggi.
Rincian biaya Notaris di atas telah diatur oleh pemerintah dan tertuang dalam Undang-Undang No.30 Tahun 2004 pasal 36.
Baca juga:
Rincian Biaya Notaris Jual Beli Rumah Terbaru
Pajak Pembeli
Pajak pembeli merupakan pajak yang dibebankan kepada pembeli, di antaranya BPHTB dan PPN.
Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB)
BPHTB adalah pungutan atas perolehan hak atas tanah dan atau bangunan.
Pajak diterapkan karena perolehan hak atas tanah dan atau bangunan tersebut merupakan sebuah peristiwa hukum.
Besaran BPHTB adalah 5% dari nilai perolehan objek pajak.
Bagi yang ingin beli rumah baru, saat ini sudah banyak developer yang menawarkan gratis biaya BPHTB seperti Kartika Residence Karawang.
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Pajak Pertambahan Nilai (PPN)
PPN merupakan pajak konsumsi yang dibebankan kepada pembeli secara tidak langsung.
Pasalnya, penyetoran pajak dilakukan oleh penjual yang bukan penanggung pajak.
Jika membeli rumah dari developer sebagai Pengusaha Kena Pajak (PKP), maka PPN yang harus dibayar nilainya 10% dari harga jual.
Sementara jika membeli rumah dari perorangan, maka PPN bisa disetor sendiri langsung ke kantor pajak.
Nah, pajak ini biasanya sudah termasuk nilai pembelian yang dibayarkan.
Biaya lainnya
Selain dua tipe biaya wajib di atas, sebagai pembeli ada biaya pertanggungan lain yang harus disiapkan agar proses jual beli dapat dilakukan secara cepat.
Adapun biaya yang harus dikeluarkan adalah untuk pengurusan terkait sertifikat, seperti:
Biaya Cek Sertifikat
Kisaran biaya cek sertifikat biasanya sekitar Rp100 ribu.
Tujuan cek sertifikat adalah untuk mengetahui informasi mengenai legalitas sertifikat rumah, apakah asli atau palsu.
Pembuatan Akta Jual Beli
Sebelum mengeluarkan biaya pembuatan akta jual beli rumah, pihak penjual dan pembeli wajib berdiskusi hingga mengeluarkan kesepakatan bersama berdasarkan tinggi-rendahnya harga rumah.
Untuk besaran biaya pembuatan AJB diambil dari 1% nilai transaksi.
Balik Nama Sertifikat
Biaya balik nama sertifikat memiliki biaya mencapai 2% dari nilai transaksi sesuai dengan PP daerah setempat.
Baca juga:
Begini Proses dan Perhitungan Biaya Balik Nama Rumah Terbaru
Cara Menghitung Pajak Jual Beli Rumah
Menghitung Pajak Penghasilan (PPh)
Cara menghitung PPh tidak sulit, perhitungannya bisa dilakukan dengan menggunakan rumus berikut;
Jumlah harga penjualan rumah sama dengan luas tanah X harga tanah per m2 ditambah luas bangunan X harga bangunan per m2.
Kemudian, jumlah harga penjualan tersebut dikali 5%.
Sebagai contoh, Iwan hendak menjual rumahnya di Springhill Yume Lagoon dengan luas tanah 250 meter persegi dan luas bangunan 150 meter persegi.
Untuk mengetahui PPh yang harus dibayarkan Iwan, maka perhitungannya adalah sebagai berikut:
Diketahui luas tanah 250 m2 dan harga per m2 Rp800.000,00. Lalu, luas bangunan 150 m2 dan harga per m2 Rp700.000,000.
Maka, PPh yang harus dibayarkan oleh Iwan adalah sebesar Rp305.000.000 x 5% = Rp15.250.000.
Cara Menghitung BPHTB
Sebelum mulai menghitung BPHTB, besarnya Nilai Perolehan Objek Pajak Tidak Kena Pajak (NPOPTKP) rumah yang dibeli harus diketahui.
Misalnya Joni membeli rumah di Virginia Park Rp494 juta, dengan besaran NPOPTKP-nya yaitu Rp40.000.000,00.
Maka untuk mengetahui BPHTB rumah dijual di Makassar itu, perhitungannya adalah jumlah harga penjualan rumah dikurangi NPOPTKP dikali 5%.
Jadi, Rp494.000.000 – Rp40.000.000,00 = Rp454.000.000,00 x 5% hasilnya Rp22.700.000,00.
Cara Menghitung Pajak Bumi Bangunan (PBB)
Diketahui rumah dijual di bawah Rp1 miliar rupiah, tepatnya di angka Rp305.000.000,00 sehingga besar NJKP, yaitu 20%.
Sedangkan besar NPOPTKP seperti yang sudah disebutkan di atas, yakni Rp40.000.000,00.
Sementara itu, NJOP sama dengan jumlah harga penjualan rumah.
Cara menghitung PBB bisa menggunakan rumus (NJOP – NPOPTKP) X 20% x 0,5%.
Jadi Rp305.000.000,00 – Rp40.000.000,00 = Rp265.000.000,00 x 20% x 5% = Rp265.000,00.
Cara Menghitung PPN
Adapun rumus perhitungan untuk mengetahui besaran PPN adalah 10% x jumlah harga penjualan rumah.
Maka, diketahui PPN yang harus dibayarkan oleh pembeli rumah, yaitu Rp30.500.000,00.
Nah, itulah jenis dan cara menghitung pajak jual beli rumah.
Semoga informasinya bermanfaat!
