Foto pajak sewa kantor: Canva
Bicara pajak sewa kantor, ada dua jenis pajak yang berlaku, yaitu Pajak Penghasilan (PPh) Pasal 4 Ayat 2 dan Pajak Pertambahan Nilai (PPn).
PPh dan PPn bukan jenis pajak yang asing lagi. Kedua retribusi ini sering muncul dalam transaksi sehari-hari.
PPh Pasal 4 Ayat 2 sering disebut juga PPh Final, jadi pemotongan pajaknya hanya sekali dalam masa pajak.
PPn seperti yang kita ketahui, yaitu jenis pajak yang ditanggung oleh pembeli. Dalam hal ini berarti penyewa gedung perkantoran.
Baik PPh Final maupun PPn harus dibayarkan oleh pemilik properti kepada pemungut pajak. Berikut penjelasan mekanisme pembayarannya.
Mekanisme Pembayaran PPh dan PPn Pajak Sewa Kantor
Foto pajak sewa kantor: Canva
Mekanisme pembayaran PPh Final
Ada dua mekanisme pembayaran PPh Final. Pertama mekanisme pemotongan, dan kedua mekanisme pembayaran sendiri.
Mekanisme pemotongan
Foto pajak sewa kantor: Canva
Mekanisme pemotongan berlaku apabila penyewa kantor adalah pihak pemotong pajak, misalnya sebagai berikut.
- Badan pemerintah.
- Subjek pajak badan dalam negeri.
- Penyelenggara kegiatan.
- Bentuk usaha tetap.
- Kerja sama operasi.
- Perwakilan perusahaan luar negeri.
- Pihak lainnya yang ditetapkan oleh Direktorat Jenderal Pajak.
Dengan mekanisme pemotongan, maka penyewa kantor wajib memotong PPh 10% dari uang sewa yang dibayarkan olehnya.
Mekanisme pembayaran mandiri
Foto pajak sewa kantor: Canva
Sementara itu, mekanisme pembayaran sendiri adalah uang pajak sewa kantor dibayarkan secara mandiri oleh pemilik gedung.
Jadi penyewanya bukan pihak-pihak yang disebutkan di atas, sehingga pemilik properti harus menyetorkannya sendiri pada negara.
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Misalnya, Anda memiliki ruang kantor di Hquarters Business Residence, kemudian disewakan kepada freelancer profesional.
Maka Anda lah yang harus menyetorkan pajaknya. Jumlah yang disetorkan adalah 10% dari jumlah bruto nilai sewa kantor.
Namun, pemilik properti harus membuat kode billing terlebih dahulu. Penyetoran paling lambat dilakukan tanggal 15 bulan berikutnya.
Setelah disetorkan, pemilik harus melakukan pelaporan Surat Pemberitahuan Tahunan (SPT), caranya menggunakan e-SPT.
Aplikasi itu bisa diakses melalui layanan elektronik Direktorat Jenderal Pajak paling lambat tanggal 20 bulan berikutnya.
Mekanisme pembayaran PPn
Pemilik properti bisa disebut sebagai Pengusaha Kena Pajak (PKP) apabila dalam satu tahun mendapatkan omzet minimal Rp4,8 miliar.
Jika belum mencapai angka tersebut, pemilik properti tetap bisa mengajukan permohonan sebagai PKP. Keunggulan menjadi PKP yaitu:
- Pemilik properti dianggap mempunyai sistem yang legal secara hukum, karena tertib membayar pajak.
- Status PKP bisa meningkatkan kepercayaan calon penyewa kantor yang berbadan hukum seperti perusahaan swasta atau pemerintah.
- Pemilik properti yang dikukuhkan sebagai PKP bisa melakukan transaksi jual-beli dengan instansi pemerintah, juga ikut serta dalam pengadaan barang dan jasa.
Itulah keuntungannya apabila pemilik properti mengukuhkan dirinya sebagai PKP. Lalu bagaimana mekanisme pembayaran PPn-nya?
Berdasarkan informasi dari halaman resmi Direktorat Jenderal Pajak, mekanisme pemungutan PPn yaitu sebagai berikut.
- PKP yang melakukan penyerahan Barang Kena Pajak (BKP) atau Jasa Kena Pajak (JKP) wajib memungut PPn dari penerima BKP/JKP (dalam hal ini penyewa kantor) sebesar 10% dari harga jual/sewa.
- PKP harus membuat Faktur Pajak sebagai bukti pemungutannya.
- Jika penerima BKP/JKP berstatus pihak pemotong pajak (seperti di atas), maka PPn yang terutang atas penyerahan BKP/JKP tidak dipungut oleh PKP. Melainkan disetorkan langsung ke kas negara.
- PPN yang tercantum dalam Faktur Pajak tersebut merupakan Pajak Keluaran bagi PKP penjual BKP/JKP, yang sifatnya sebagai pajak yang harus dibayar (hutang pajak).
- Pada waktu PKP di atas melakukan pembelian/perolehan BKP/JKP yang dikenakan PPN, PPN tersebut merupakan Pajak Masukan, yang sifatnya sebagai pajak yang dibayar di muka, sepanjang BKP/JKP yang dibeli tersebut berhubungan langsung dengan kegiatan usahanya.
- Untuk setiap masa pajak (setiap bulan), apabila jumlah Pajak Keluaran lebih besar dari pada Pajak Masukan, maka selisihnya harus disetor ke Kas Negara paling lama akhir bulan berikutnya setelah berakhirnya masa pajak dan sebelum SPT Masa PPn disampaikan.
- Sebaliknya, apabila jumlah Pajak Masukan lebih besar dari pada Pajak Keluaran, maka selisih tersebut dapat dikompensasi ke masa pajak berikutnya. Restitusi hanya dapat diajukan pada akhir tahun buku.
- PKP di atas wajib menyampaikan SPT Masa PPn setiap bulan ke Kantor Pelayanan Pajak (KPP) terkait paling lama akhir bulan berikutnya setelah berakhirnya masa pajak.
Begitulah mekanisme pembayaran pajak sewa kantor PPh Pasal 4 Ayat 2/Final dan PPn yang harus dilakukan oleh pemilik properti.
Jika Anda sedang mencari properti untuk ruang kantor, silakan cari di halaman perumahan baru Rumah123.com.
Anda bisa membelinya dengan skema pembayaran Kredit Pemilikan Rumah (KPR) dari bank yang sudah menjadi rekanan kami.
Silakan cek informasinya di halaman KPR bank. Semoga informasi ini bermanfaat ya.
Bunga KPR Terbaru
Beli properti impian dengan memilih produk KPR terbaik di Rumah123