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Cara Menghitung Biaya Notaris Jual Beli Rumah dan Simulasinya r123-share-title
Terakhir diperbarui 17 Desember 2025 · 4 min read · by Septian Nugraha
Melibatkan Pejabat Pembuat Akta Tanah (PPAT) atau Notaris/PPAT dalam transaksi jual beli rumah adalah kewajiban hukum.
Hal ini krusial untuk mengurus keabsahan transaksi properti dan melakukan proses balik nama sertifikat.
Perlu diketahui, setiap PPAT wajib berstatus Notaris (kecuali PPAT Camat).
Oleh karena itu, Notaris yang berwenang mengurus pertanahan disebut Notaris/PPAT.
Layanan PPAT/Notaris selalu dilibatkan dalam transaksi jual beli rumah, baik secara tunai (cash keras), cash bertahap, maupun Kredit Pemilikan Rumah (KPR).
Cara Menghitung Biaya Notaris Jual Beli Rumah
1. Komponen Biaya Jual Beli Properti
Biaya yang dibayarkan kepada kantor PPAT/Notaris terbagi menjadi tiga komponen utama.
Hanya satu komponen yang merupakan honorarium, sementara sisanya adalah pungutan wajib negara (Pajak dan PNBP).
| No. | Komponen Biaya | Ditanggung oleh | Keterangan |
| A | Biaya Jasa (Honorarium) PPAT | Pembeli/Penjual (Negosiasi) | Honorarium atas jasa pembuatan Akta Jual Beli (AJB) dan pengurusan dokumen. |
| B | Biaya Pungutan Negara (Pajak) | Penjual & Pembeli | Biaya wajib (PPh & BPHTB) yang disetorkan ke kas negara. |
| C | Biaya Administrasi/PNBP | Pembeli | Biaya cek sertifikat, balik nama, dan validasi dokumen (disetor ke BPN/Kantor Pertanahan). |
Baca Juga:
Syarat dan Cara Over Kredit Apartemen melalui Bank dan Notaris
2. Cara Menghitung Biaya Jasa (Honorarium) PPAT
Honorarium PPAT diatur berdasarkan Peraturan Pemerintah (PP) No. 24 Tahun 2016 yang berlandaskan nilai ekonomi transaksi.
Tarif Honorarium PPAT
Honorarium PPAT untuk pembuatan Akta Jual Beli (AJB) adalah MAKSIMAL 1% (Satu Persen) dari nilai transaksi, tanpa gradasi.
Honorarium PPAT = Maks. 1% x Nilai Transaksi Properti
Catatan: Nilai Transaksi yang digunakan adalah Harga Jual di Akta Jual Beli atau Nilai Jual Objek Pajak (NJOP), mana yang lebih tinggi.
3. Rincian Biaya Pungutan Negara (Pajak)
PPAT bertugas menghitung, memungut, dan menyetorkan pajak ini ke kas negara/daerah.
Ini adalah komponen biaya terbesar dalam transaksi jual beli.
| Jenis Pajak | Besaran | Penanggung Jawab | Keterangan |
| PPh (Pajak Penghasilan) Final | 2,5% dari Nilai Transaksi. | Penjual | Wajib dibayar sebelum AJB ditandatangani. |
| BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan) | 5% dari Nilai Perolehan Objek Pajak (NPOP) dikurangi NPOPTKP. | Pembeli | Wajib dibayar sebelum AJB ditandatangani. |
4. Rincian Biaya Administrasi dan PNBP
Biaya ini disetorkan oleh PPAT ke Kantor Pertanahan/BPN (Penerimaan Negara Bukan Pajak) untuk memproses peralihan hak.
| Jenis Biaya | Estimasi Rincian Biaya | Keterangan |
| Cek Sertifikat | Rp50 ribu–Rp200 ribu | Diperlukan untuk memastikan keabsahan sertifikat. |
| Validasi PPh dan BPHTB | Rp100 ribu–Rp300 ribu | Biaya administrasi verifikasi pajak. |
| Biaya Balik Nama (PNBP) | Dihitung berdasarkan nilai jual properti dan ditetapkan oleh BPN. | Dibayar untuk penerbitan sertifikat baru atas nama pembeli. |
| Biaya APHT | Dikenakan saat KPR. Dihitung berdasarkan persentase Plafon Kredit dan biaya pendaftaran BPN. | Dikenakan jika transaksi melibatkan pinjaman bank (KPR). |
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5. Simulasi Biaya PPAT/Notaris Jual Beli Rumah
Asumsi Kasus: Anda membeli rumah tunai (tanpa KPR) seharga Rp915.000.000.
- NJOP (Nilai Jual Objek Pajak) = Rp800.000.000
- NPOPTKP (Asumsi) = Rp80.000.000 (disesuaikan dengan Perda setempat)
- Nilai Transaksi yang digunakan untuk pajak: Rp915.000.000 (Harga Jual).
| Komponen Biaya | Perhitungan | Penanggung | Jumlah |
| A. Honorarium PPAT (Maks. 1%) | 1% x Rp915.000.000 | Pembeli/Penjual | Rp9.150.000 |
| B. PPh Penjual (2,5%) | 2,5% x Rp915.000.000 | Penjual | Rp22.875.000 |
| C. BPHTB Pembeli (5%) | 5% x Rp915 Juta-Rp80 Juta | Pembeli | Rp41.750.000 |
| D. Biaya Balik Nama + Administrasi | (Estimasi) | Pembeli | Rp3.000.000 (Estimasi PNBP BPN) |
| TOTAL BIAYA YANG DITANGGUNG PEMBELI (Estimasi) | (A) + (C) + (D) | Pembeli | Rp53.900.000 |
Biaya jasa PPAT (Honorarium) dan Biaya Administrasi secara umum ditanggung oleh Pembeli.
Namun, berdasarkan Pasal 1320 KUHPerdata, tanggungan biaya jasa ditentukan sesuai kesepakatan penjual dan pembeli.
Baca Juga:
Cara Balik Nama Sertifikat Rumah Tanpa Notaris Disertai Syarat dan Biayanya
6. Peran dan Tugas Notaris/PPAT
Peran Notaris/PPAT dalam transaksi properti adalah netral dan legal.
Fungsi dan Tugas Utama PPAT/Notaris:
- Membuat Akta Jual Beli (AJB): Membuat akta otentik mengenai perjanjian yang menjadi dasar hukum pengalihan hak.
- Cek Legalitas: Melakukan pemeriksaan keabsahan sertifikat properti ke BPN (tidak sengketa, tidak dalam status sita).
- Memungut dan Menyetor Pajak: Memastikan PPh (Penjual) dan BPHTB (Pembeli) telah lunas dan disetorkan ke kas negara.
- Mengurus Balik Nama: Memproses perubahan nama kepemilikan di Kantor Pertanahan dari Penjual ke Pembeli.
Larangan dalam Tugas Notaris:
Larangan dalam tugas Notaris diatur dalam UU Jabatan Notaris, termasuk:
- Tidak diperkenankan memiliki lebih dari satu kantor.
- Tidak diperkenankan bekerja sama dengan biro jasa, orang atau badan hukum sebagai perantara untuk mendapatkan klien.
- Tidak diperkenankan menandatangani akta yang proses pembuatannya dilakukan oleh pihak lain.
Baca Juga:
Cara Balik Nama Sertifikat Rumah Tanpa Notaris Disertai Syarat dan Biayanya
***
Itulah cara menghitung biaya notaris jual beli rumah yang penting untuk diketahui.
Punya pertanyaan lain seputar properti? Yuk, diskusikan di Teras123!
Semoga bermanfaat.
