Ringkasan Artikel:
- Rumus perhitungan denda PBB: Denda = 2% × PBB Terutang × Jumlah Bulan Keterlambatan
- Denda PBB dihitung sebesar 2% per bulan dari PBB terutang dengan batas maksimal 24 bulan atau 48%.
- Batas maksimal denda 48% berlaku untuk masing-masing SPPT atau tahun pajak yang menunggak.
- Semakin banyak tahun PBB yang belum dibayar, semakin besar total pokok pajak dan denda yang harus dilunasi.
Cara menghitung denda PBB cukup mudah, ketahui persentase denda yang dikenakan lalu jumlahkan dengan durasi tunggakan.
Jika kamu tidak bayar PBB selama 5 tahun atau bahkan bertahun-tahun, kamu wajib waspada dengan denda besar karena adanya denda PBB per tahun.
Tagihan PBB tiap tahun dapat dilihat melalui Surat Pemberitahuan Pajak Terutang (SPPT).
Namun, karena terdapat tunggakan, kamu perlu menghitung besaran dendanya beserta total PBB tahunan yang harus dibayarkan.
Lalu, bagaimana cara menghitung denda PBB? Ketahui ulasan lengkapnya!
Bagaimana Cara Menghitung Denda PBB?
Dalam UU No.12 Tahun 1985 disebutkan, pemberitahuan pajak terutang PBB harus dilunasi paling lambat 6 bulan sejak tanggal diterimanya SPPT.
Jika wajib pajak tidak melunasi tagihan tersebut, dia akan dikenakan denda sebesar 2% per bulan dari jumlah PBB terutang.
Berikut rumus perhitungan denda PBB:
- Denda = 2% × PBB Terutang × Jumlah Bulan Keterlambatan
Baca juga:
Cara Menghitung NJOP Tanah dan Bangunan dengan Mudah Disertai Simulasi
Bagaimana Simulasi Menghitung Denda PBB?
Misalnya kamu dikenakan tagihan PBB sebesar Rp1 juta per tahun.
Namun, kamu telah menunggak pembayaran pajak selama 2 tahun atau setara 24 bulan.
Ingat, denda PBB sebesar 2% per bulan berlaku untuk masing-masing surat tagihan (SPPT) di setiap tahunnya, dengan batas maksimal denda 24 bulan (48%).
Jika demikian, cara menghitung denda PBB tersebut adalah sebagai berikut:
1. Hitung Total Pokok Utang
Karena menunggak 2 tahun, maka kamu memiliki 2 tahun tagihan pokok yang belum dibayar:
- Pokok Pajak Tahun ke-1 = Rp1.000.000
- Pokok Pajak Tahun ke-2 = Rp1.000.000
- Total Pokok Utang = Rp2.000.000
2. Hitung Total Denda Administratif
Denda maksimal 48% (2% × 24 bulan) dikenakan pada masing-masing tahun pajak:
- Denda Pajak Tahun ke-1 = Rp1.000.000 × 2% × 24 = Rp480.000
- Denda Pajak Tahun ke-2 = Rp1.000.000 × 2% × 24 = Rp480.000
- Total Denda Pajak = Rp960.000
3. Total Akhir yang Harus Dilunasi
- Rumus: Total Pokok Utang + Total Denda Pajak
- Perhitungan: Rp2.000.000 + Rp960.000 = Rp2.960.000
Jadi, jika kamu telat membayar PBB selama 2 tahun (dan keduanya sudah mencapai denda maksimal), total uang yang harus kamu siapkan untuk pelunasan adalah Rp2.960.000.
Telat membayar PBB selama 5, 10, bahkan 20 tahun? Hati-hati, sebab propertimu bisa saja berakhir disita oleh instansi pajak.
Ingat, semakin lama menunggak PBB, semakin besar pula denda beserta pokok pajak yang harus kamu bayarkan.
Namun, selain denda, ada pula konsekuensi lain yang mungkin akan diterima jika telat bayar PBB selama bertahun-tahun.
Pertama, kamu akan diberikan surat tagihan pajak, surat teguran, surat peringatan penagihan penunggakan pajak, hingga surat paksa.
Lalu, jika PBB tidak kunjung dilunasi, maka akan dilakukan pemasangan plang penunggakan pajak sebagai bentuk sanksi sosial.
Bila masih tidak ada respons, proses sita akan dilakukan dan aset tersebut dilelang untuk melunasi tunggakan pajak.
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Baca juga: Perbedaan PBB dan BPHTB dari Berbagai Aspek beserta Cara Menghitungnya
Bagaimana Cara Bayar PBB yang Tertunggak?
Biar aset nggak disita, penting untuk membayar PBB tiap tahunnya secara tepat waktu.
Apalagi cara membayar PBB cukup mudah, bisa dilakukan secara offline maupun online.
Nggak perlu bingung, cara bayar PBB tahunan dan/atau tertunggak sebenarnya sama saja.
Sebagai panduan, berikut beberapa langkah yang bisa kamu lakukan:
1) Tokopedia
- Buka aplikasi Tokopedia, lalu pilih menu “Top-up dan Tagihan”
- Selanjutnya, pilih “Pajak PBB” pada menu layanan pemerintah
- Masukkan data PBB dengan memilih cluster provinsi.
- Kemudian, pilih kota atau kabupaten tempat tinggalmu
- Pilih tahun PBB yang akan dibayar dan masukkan nomor objek pajak
- Klik opsi “Bayar” dan pilih metode pembayaran yang diinginkan
- Setelah itu, sistem akan segera memproses pembayaran tersebut.
2) Bukalapak
- Buka aplikasi Bukalapak
- Pada menu jenis pajak, pilih “PBB” dan masukan nomor objek pajak
- Isi seluruh data yang diperlukan, seperti alamat dan tahun pajak SPPT
- Setelah data tagihan muncul, klik “Lanjut” dan pilih metode pembayaran
- Jika transaksi berhasil diproses, bukti pembayaran akan dikirimkan melalui email.
Baca juga: PBB Masih Atas Nama Developer? Segera Lakukan Hal ini!
3) Shopee
- Buka aplikasi Shopee dan klik ikon “Pulsa, Tagihan & Tiket”
- Kemudian, klik “PBB” pada kategori Tagihan
- Tentukan wilayah sesuai lokasi properti dan masukkan tahun pajak
- Masukkan Nomor Objek Pajak (NOP) dan klik “Lihat Tagihan”
- Setelah muncul, pilih “Bayar Sekarang” dan metode Pembayaran yang diinginkan
- Pilih “Bayar” dan masukkan PIN ShopeePay
- Pilih “Konfirmasi” untuk mengakhiri proses pembayaran.
4) Blibli
- Buka aplikasi Blibli dan masuk ke akun pengguna
- Di halaman utama, pilih “Tagihan & Isi Ulang” lalu pilih “PBB”
- Pilih tahun pajak/SPPT dan kota/kabupaten, lalu masukkan NOP
- Setelahnya, tekan tombol “Lihat tagihan”
- Periksa kembali info tagihanmu, jika sudah sesuai maka klik tombol “Lanjut bayar”
- Selesaikan pembayaran dengan metode pilihanmu sebelum waktu berakhir.
5) DANA
- Buka aplikasi DANA dan klik “PBB” di menu Semua Layanan
- Klik “Izinkan Akses” untuk menghubungkan PBB dengan akun DANA
- Pilih provinsi PBB yang akan dilunasi
- Pilih lokasi Kota/Kabupaten PBB, tahun pajak, dan masukkan NOP
- Klik “Lanjutkan Pembayaran” dan pastikan informasi pembayaran PBB sudah tepat
- Klik “Konfirmasi” dan akhiri dengan “Bayar”.
6) Supermarket
- Datang ke kasir dan sebutkan NOP
- Setelah itu, kasir akan memberi informasi mengenai nominal tagihan PBB.
- Melakukan pembayaran dengan tunai atau debit.
- Pembayaran selesai, kamu bisa menyimpan struk pembayaran sebagai bukti.
7) Kantor Pos
- Datangi kantor pos terdekat
- Tunjukkan SPPT PBB P2 atau tunjukkan NOP yang terdiri dari 18 digit
- Setor pembayaran sesuai dengan kewajiban yang harus dibayar.
Baca juga: Cara Mengurus PBB Gratis untuk Buat Baru dan Balik Nama
8) Situs Resmi Pajak Daerah
- Buka website pajak daerah sesuai domisili
- Pilih menu PBB
- Masukkan domisili
- Masukkan Nomor Objek Pajak (NOP)
- Pilih tahun pembayaran, lalu ketik “Bayar”
- Layar akan menampilkan jumlah tagihan tunggakan PBB.
Penghapusan Denda PBB
Kamu mungkin sering mendengar program pemutihan atau penghapusan denda PBB.
Program ini sangat mungkin untuk kamu manfaatkan apabila menunggak denda pembayaran PBB dalam kurun waktu tertentu.
Namun, sejatinya program penghapusan denda PBB tidak dilakukan secara serempak.
Tiap daerah memiliki waktu pelaksanaan dan ketentuan yang berbeda, sehingga kamu harus aktif mencari informasi tersebut.
Biasanya, informasi penyelenggaraan program pemutihan PBB diumumkan lewat situs resmi pajak masing-masing daerah.
Sebagai referensi, berikut beberapa situs pajak daerah yang mungkin sesuai dengan domisilimu:
- DKI Jakarta: https://pajakonline.jakarta.go.id/
- Kota Bandung: http://bapenda.bandung.go.id/
- Kabupaten Bandung: https://bapenda.bandungkab.go.id/
- Kota Cimahi: https://bappenda.cimahikota.go.id/
- Kabupaten Sumedang: https://siapdol.sumedangkab.go.id/siapdol/
- Kota Bogor: https://layanan-bapenda.kotabogor.go.id/
- Kota Tangerang Selatan: https://pajak.tangerangselatankota.go.id/
- Kabupaten Bekasi: https://pajak.bekasikab.dapda.id/
- Kota Surabaya: https://bpkpd.surabaya.go.id/
- Kota Medan: https://bapenda.medan.go.id/
Baca juga: Cara Mengurus PBB Gratis untuk Buat Baru dan Balik Nama
Itulah cara menghitung dan membayar denda PBB yang perlu diketahui.
Tidak cuma menghitung secara mandiri, kamu juga bisa cek tagihan PBB beserta dendanya secara online melalui situs-situs tersebut.
Temukan rekomendasi properti terbaik hanya di Rumah123, #RumahUntukSemua.
Semoga bermanfaat.
FAQ
Bagaimana cara menghitung denda PBB?
Denda PBB dihitung dengan rumus 2% × PBB terutang × jumlah bulan keterlambatan. Denda maksimal dihitung selama 24 bulan atau sebesar 48%.
Berapa denda PBB per bulan?
Denda PBB sebesar 2% per bulan dari PBB terutang sesuai ketentuan yang digunakan dalam artikel ini.
Berapa maksimal denda PBB?
Maksimal denda PBB adalah 48% dari PBB terutang karena denda dihitung paling lama selama 24 bulan.
Apakah denda maksimal 48% berlaku untuk semua tahun tunggakan?
Batas maksimal 48% berlaku untuk masing-masing SPPT atau tahun pajak yang menunggak. Jadi, setiap tahun pajak memiliki perhitungan denda tersendiri.
Berapa denda PBB jika menunggak 2 tahun?
Jika PBB sebesar Rp1 juta per tahun dan kedua SPPT sudah mencapai denda maksimal, total pokok pajak adalah Rp2 juta dan total dendanya Rp960 ribu. Jadi, total yang harus dibayar adalah Rp2,96 juta.
Bagaimana cara membayar PBB yang tertunggak?
PBB tertunggak dapat dibayar melalui kanal online maupun offline yang tersedia di daerah masing-masing, seperti situs pajak daerah, layanan pembayaran digital, supermarket, dan kantor pos.
Apakah denda PBB bisa dihapus?
Denda PBB dapat dihapus atau dikurangi apabila pemerintah daerah mengadakan program pemutihan. Waktu dan ketentuannya berbeda di setiap daerah.
Apa akibat jika PBB tidak dibayar bertahun-tahun?
Tunggakan PBB dapat menyebabkan proses penagihan oleh instansi pajak daerah. Jika tidak dilunasi, penagihan dapat berlanjut sesuai ketentuan yang berlaku, termasuk tindakan penyitaan dan pelelangan aset dalam kondisi tertentu.
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