Tanah dan rumah merupakan salah satu jenis barang kena pajak (BKP). Oleh karena itu, saat melakukan jual beli ini, pihak-pihak yang terlibat tak luput dari kewajiban perpajakan.
Ada biaya pajak jual beli rumah yang ditanggung oleh penjual, ada pula yang ditanggung oleh pembeli. Mari kita kupas satu per satu, dan ketahui cara perhitungan pajak jual beli rumah ini.
Pasalnya, besar pajak jual beli rumah berapa persen, jawabannya berbeda-beda. Nah, supaya lebih jelas mari langsung saja kita simak penjelasan lengkap berikut ini.
Jenis Pajak Jual Beli Rumah Bekas & Baru
Pajak Penjual
Pajak Penghasilan (PPh)
Pajak jual beli tanah dan rumah pertama yang ditanggung oleh penjual rumah ialah Pajak Penghasilan atau PPh. Seluk-beluk pajak ini diatur Peraturan Pemerintah (PP) Nomor 34/2016.
Berapa pajak jual beli rumah PPh? Nah, disebutkan dalam beleid tersebut, bahwa PPh yang harus dibayarkan oleh 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). Penjual harus membayarnya sebelum melakukan serah terima kunci 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 Rp1.000.000.000 dikenakan NJKP sebesar 20%. Sedangkan properti yang bernilai di atasnya dibebankan NJKP 40%
Lihat juga: Perumahan Kota Kertabumi
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Biaya Jasa Notaris
Selain pajak, biaya lain yang menjadi tanggungan penjual adalah imbal jasa notaris dan Pejabat Pembuat Akta Tanah (PPAT). Biasanya nilai honorarium notaris mengikuti ketentuan berikut.
- 2,5% untuk harga rumah Rp100.000.000.
- 1,5% untuk harga rumah di atas Rp100.000.000 sampai Rp1.000.000.000.
Jadi, cara menghitung jual beli rumah dalam hal biaya notaris ini adalah makin tinggi harga rumah, maka makin rendah nilai honorariumnya.
Peraturannya tertuang dalam Undang-undang (UU) Nomor 30/2004 Pasal 36. Nah selain harus menyiapkan biaya ini, sebaiknya sediakan juga biaya pasang iklan agar rumah cepat laku.
Baca juga:
Rincian Biaya Notaris Jual Beli Rumah Terbaru
Pajak Pembeli
Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB)
BPHTB adalah pungutan atas perolehan hak atas tanah dan/atau bangunan. Pajak ini diterapkan karena perolehan hak 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. Cari developer yang menawarkan bea gratis di laman proyek baru kami.
Pajak Pertambahan Nilai (PPN)
Pajak jual beli rumah ditanggung penjual berikutnya adalah PPn. Pajak ini dibebankan kepada pembeli secara tidak langsung, karena penyetoran dilakukan oleh penjual.
Jika membeli rumah dari developer sebagai Pengusaha Kena Pajak (PKP), maka besaran pajak jual beli rumah ini yaitu 10% dari harga jual rumah.
Sementara jika membeli rumah dari perorangan, maka PPN bisa disetor sendiri langsung ke kantor pajak. Biasanya ini sudah termasuk nilai pembelian yang dibayarkan.
Selain BPHTB dan PPn, ada juga biaya lain yang menjadi tanggungan pembeli, yakni biaya cek sertifikat, biaya pembuatan AJB, dan biaya balik nama sertifikat.
Biaya Lain Tanggungan Pembeli
- Biaya cek sertifikat sekitar Rp100.000. Hal ini dilakukan untuk mengetahui informasi mengenai legalitas sertifikat rumah, apakah asli atau palsu.
- Pembuatan akta jual beli rumah di mana pihak penjual dan pembeli wajib berdiskusi, sehingga mengeluarkan kesepakatan bersama berdasarkan tinggi-rendahnya harga rumah. Biasanya, besaran pembuatan AJB diambil 1% dari nilai transaksi.
- Biaya balik nama sertifikat memiliki biaya mencapai 2% dari nilai transaksi sesuai dengan peraturan pemerintah daerah setempat.
Baca juga:
Begini Proses dan Perhitungan Biaya Balik Nama Rumah Terbaru
Cara Hitung 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 dikali 5%.
Sebagai contoh, Iwan hendak menjual rumahnya di Parkspring Gading. Rumah dijual yaitu tipe Hiro dengan luas tanah 60 meter persegi dan bangunan 74 meter persegi.
Diketahui Iwan akan menjual rumah tersebut dengan harga tanah Rp3.000.000 per meter dan harga bangunan Rp4.000.000 per meter persegi. Berikut PPh yang harus dibayarkan.
Harga Jual Rumah = (60 m2 x Rp7.000.000) + (74 m2 x Rp8.000.000)
Harga Jual Rumah = Rp420.000.000 + Rp592.000.000
Harga Jual Rumah = Rp1.012.000.000
PPh = Rp1.012.000.000 x 5% = Rp50.600.000
Lihat juga: Cluster Chelsea, Wisata Bukit Mas
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Cara Menghitung BPHTB
Sebelum mulai menghitung BPHTB, besarnya Nilai Perolehan Objek Pajak Tidak Kena Pajak (NPOPTKP) rumah yang dibeli harus diketahui.
Misalnya, pihak yang membeli rumah Iwan di Parkspring Gading adalah Pius. Kemudian diketahui besaran NPOPTKP yaitu Rp75.000.000.
Rumus perhitungan BPHTB rumah dijual di Jakarta Utara itu adalah jumlah harga penjualan rumah dikurangi NPOPTKP dikali 5%.
BPHTB = (Rp1.012.000.000 – Rp75.000.000) X 5% = Rp937.000.000 x 5%
BPHTB = Rp46.850.000
Cara Menghitung PBB
Rumah Iwan dijual dengan harga di atas Rp1.000.000.000, sehingga besar NJKP adalah 40%. Sedangkan besar NPOPTKP sudah disebutkan, yaitu Rp75.000.000.
Sementara itu, NJOP sama dengan jumlah harga penjualan rumah. Nah, berikut rumus perhitungan pajak bumi dan bangunannya.
PBB = (NJOP – NPOPTKP) x 40% x 0,5%.
PBB = (Rp1.012.000.000 – Rp75.000.000,00) x 40% x 5%
PBB = Rp18.740.000
Cara Menghitung PPN
Tidak perlu kalkulator pajak jual beli rumah, karena menghitung PPn sangat mudah! Tinggal angka 10% dikalikan nilai jual rumah, jadi hasilnya Rp101.200.000.
Itulah jenis dan contoh hitungan pajak jual beli rumah yang perlu ditanggung oleh penjual dan pembeli. Berikut total pajak yang harus ditanggung oleh kedua pihak.
- Pajak ditanggung Iwan sebagai penjual, yaitu Rp69.340.000, ini merupakan hasil dari PPh + PBB = Rp50.600.000 + Rp18.740.000
- Pajak ditanggung Pius sebagai pembeli, yaitu Rp148.050.000, ini merupakan hasil dari PPn + BPHTB = Rp101.200.000 + Rp46.850.000.
Semoga informasinya bermanfaat!
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