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Denda Pajak Bumi dan Bangunan: Cara Menghitung Denda PBB

Terakhir diperbarui 04 Mei 2023 · 6 min read · by Yuhan Al Khairi

cara menghitung denda pbb

Jika membayar Pajak Bumi dan Bangunan (PBB) lewat tanggal jatuh tempo, maka akan dikenai denda. Berikut cara menghitung denda PBB dengan mudah!

PBB adalah iuran yang dikenakan kepada seseorang atas properti yang dia miliki. Pajak ini wajib dibayar setiap tahunnya, paling lambat sebelum 31 Agustus.

Kewajiban membayar PBB tertera pada undang-undang (UU) 12/1994. Menurut peraturan ini, wajib pajak yang tidak membayar tepat waktu akan harus membayar denda.

Besaran denda PBB, yaitu 2% setiap bulan dari total tunggakan pajak. Walaupun terkesan sedikit, jika dibiarkan utang tersebut akan semakin menumpuk dan berlipat ganda.

Oleh karena itu, pastikan membayar PBB setiap tahunnya. Apabila sudah terlanjur menunggak, berikut cara menghitung denda PBB yang perlu diketahui.

Ketentuan Menghitung Denda PBB

ketentuan menghitung denda pbb

Cara menghitung denda PBB sebenarnya cukup mudah. Namun, ada beberapa hal yang perlu kamu perhatikan sebelum melakukan hal tersebut.

Salah satunya menghitung besaran iuran Surat Pemberitahuan Pajak Terutang (SPPT). Iuran ini wajib dibayar saat kamu melunasi pajak terhutang.

Besaran iuran SPPT sendiri serupa dengan denda PBB, yakni 2% per transaksi. Nantinya, besaran denda akan diakumulasi dan dihitung sesuai waktu keterlambatan.

Batas akhir pembayaran utang PBB dapat dilakukan selama kurang lebih 24 bulan atau dua tahun. Selengkapnya lihat pada Peraturan Menteri Keuangan Nomor 78/PMK.03/2016.

Peraturan tersebut bicara tentang Besaran Denda Bayar Pajak. Nah, sekarang langsung saja kita simak simulasi perhitungan denda PBB.

Baca Juga:

Inilah 9 Jenis Pajak Rumah Terbaru yang Wajib Diketahui

Cara Menghitung Denda PBB

cara menghitung denda pbb

Untuk menghitung besaran denda, mari asumsikan kalau tagihan pajakmu Rp1.000.000,00. Dengan jangka waktu keterlambatan 12 bulan atau satu tahun.

Berdasarkan informasi di atas, maka cara menghitung denda PBB yang bersangkutan adalah sebagai berikut.

Rp1.000.000,00 x 2% x 12 bulan = Rp240.000,00

Jangan lupa, jumlah di atas hanya untuk dendanya saja ya

Saat membayar tunggakan pajak, maka kamu diwajibkan untuk membayar iuran pokok PBB pada tahun ini dan tahun sebelumnya.

Jika demikian, cara menghitung denda PBB beserta iuran pokok terutang tersebut ialah:

Rp1.000.000 + Rp1.000.000 + Rp240.000 = Rp2.240.000

Bagaimana, cukup besar ‘kan denda telat bayar PBB yang harus dibayar jika menunggak selama satu tahun? Bayangkan bila denda ini kamu tumpuk hingga 2 tahun.

Jumlahnya tentu akan semakin besar. Itulah sebabnya, selalu ingat jadwal pembayaran PBB  setiap tahunnya, ya.

Setelah mengetahui nilai denda yang dibebankan, berikut cara bayar denda telat bayar PBB yang bisa kamu aplikasikan.

Baca juga:

Perhitungan Simulasi Pembiayaan Kredit Rumah dengan Kalkulator KPR

Cara Bayar PBB yang Tertunggak

cara bayar pbb yang tertunggak

Cara bayar PBB yang tertunggak ataupun tidak sebenarnya sama saja kok. Kamu dapat melakukannya langsung ke kantor Badan Pertanahan Nasional (BPN) setempat.

Atau melakukan pembayaran lewat online, seperti via mobile banking, Aplikasi Super, Kantor Pos, teller bank, serta convenience stores.

Bayar PBB lewat Online Banking

bayar pbb lewat online banking

Mayoritas bank di Indonesia agaknya sudah memiliki fasilitas pembayaran PBB di aplikasi mereka, yang perlu kamu lakukan hanyalah membuka layanan online banking.

Kemudian pilih fitur pembayaran PBB, lalu masukkan nama dan nomor yang tertera pada SPPT, lalu bayar sesuai dengan tunggakan yang tertera.

Bayar PBB lewat Aplikasi Super

bayar pbb lewat aplikasi super

Aplikasi Super atau Super App sedang sangat menjamur saat ini. Beberapa aplikasi super yang bisa kamu manfaatkan untuk membayar PBB tertunggak adalah Tokopedia.

Langkah pembayarannya pun sama, masukkan nama dan nomor SPPT lalu bayar sesuai jumlah iuran yang tertagih.

Bayar PBB melalui Kantor Pos

bayar pbb melalui kantor pos

Tidak hanya mengirim surat, lewat kantor pos kita dapat melakukan pembayaran iuran seperti denda pembayaran PBB.

Caranya pun simpel, bawa lembar SPPT ke loket dan bayar sesuai jumlah tagihan.

Bayar PBB melalui Teller Bank

bayar pbb melalui teller bank

Berencana menyimpan uang ke bank? Jangan lupa bayar denda telat bayar PBB ke teller, ya.

Serupa dengan kantor pos, kamu hanya perlu memberi lembar SPPT ke teller lalu bayar tagihan tersebut.

Bayar PBB melalui Convenience Stores

bayar pbb melalui convenience store

Malas repot-repot ke kantor pos, kantor BPN atau bank? Jangan khawatir, kamu bisa memanfaatkan convenience stores terdekat, misalnya Indomaret atau Alfamart.

Sebutkan jika kamu ingin membayar PBB, lalu berikan SPPT ke kasir, dan bayarlah sesuai jumlah yang tertera.

Baca Juga:

Seluk-beluk Pajak Bumi dan Bangunan, Pengertian hingga Cara Bayar

Manfaat Membayar PBB

manfaat membayar pbb

PBB merupakan salah satu sumber penghasilan negara. Membayar pajak ini wajib dilakukan oleh setiap masyarakat pemilik tanah dan bangunan.

Nantinya, pendapatan negara yang diperoleh dari pemungutan pajak tersebut akan digunakan untuk berbagai keperluan negara.

Contohnya memenuhi kebutuhan belanja pegawai, membiayai pembangunan infrastruktur, serta sarana transportasi umum.

Pemerintah biasanya akan mengembangkan infrastruktur jalan, jembatan, pusat pendidikan dan pusat kesehatan menggunakan uang pajak.

Uang pajak pun bermanfaat untuk merealisasikan program perumahan subsidi yang ditujukkan bagi masyarakat berpenghasilan rendah. 

Contohnya perumahan subsidi Puri Harmoni Pasirmukti (hasil kerja sama Vista Land Group dan pemerintah) bisa terwujud berkat uang pajak. 

Apabila membayar PBB tepat waktu, kamu pun berkontribusi melestarikan lingkungan hidup dan membiayai pesta demokrasi ketika pemilihan umum.

Membayar PBB ialah bentuk kepedulian dan rasa tanggung jawab. Dengan menuntaskan kewajiban ini, maka ikut memenuhi kebutuhan masyarakat.

Batas Waktu Pembayaran PBB

batas waktu pembayaran pbb

Jika tidak ingin dikenai denda pajak bumi dan bangunan, maka wajib pajak harus membayar PBB paling lambat enam bulan sejak menerima SPPT.

Namun biasanya pemerintah pun memberikan keringanan kepada mereka yang telat membayar pajak ini melalui program pemutihan PBB.

Diketahui pemutihan pajak adalah suatu program penghapusan atau pemberian keringanan denda pajak yang dibebankan kepada wajib pajak.

Jadi, sebelum membayar denda PBB, sebaiknya cari tahu terlebih dahulu kota/kabupaten mana saja yang menyelenggarakan pemutihan.

Nah, sejauh 2023 ada beberapa kota yang menyelenggarakan pemutihan PBB, yaitu sebagai berikut.

  • Bogor;
  • Kota Tangerang;
  • Kota Semarang;
  • Kota Cimahi; dan
  • Sidoarjo.

Bagaimana Bila Seseorang Belum Menerima SPPT?

bagaimana bila seseorang belum menerima sppt

Tenang, surat tersebut bisa diambil secara langsung di kantor kecamatan, kelurahan, Rukun Tetangga (RT) atau Rukun Warga (RW) setempat.

Misalnya, kamu memiliki rumah di Precium Kebayoran Baru, maka bisa mengambil SPPT di Kantor Kecamatan Kebayoran Baru, Kota Jakarta Selatan.

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Atau, ke Kantor Kecamatan Pondok Melati, Kota Bekasi bagi pemilik rumah di Catalia Residence 3. Anti ribet, bukan?

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Demikian cara menghitung denda PBB beserta pembayarannya yang penting untuk diketahui.

Semoga ulasan di atas dapat membantu kita dalam membayar pajak bumi dan bangunan secara benar, ya.

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FAQ

Berapa denda PBB 2023?

Sesuai dengan peraturan yang berlaku, besar denda PBB adalah 2% dari besar tagihan.

Bagaimana cara cek tunggakan PBB?

Besar tunggakan PBB bisa dicek secara online melalui situs pajak daerah masing-masing, melalui minimarket dan melalui situs e-commerce.

Bayar pajak rumah berapa tahun sekali?

Pembayaran PBB Perdesaan dan Perkotaan (P2) dilakukan satu tahun sekali berdasarkan Surat Pemberitahuan Pajak Tahunan (SPPT) yang diterbitkan oleh Pemerintah Daerah.