Foto ilustrasi pajak sewa kantor: Canva
Bagaimana cara menghitung dan membayar Pajak Penghasilan atau PPh sewa gedung kantor? Yuk simak jawabannya.
PPh merupakan pajak yang dikenakan terhadap penghasilan seseorang. Pihak yang menanggung PPh sewa gedung kantor ialah pemilik properti.
Pada konteks ini yang dimaksud gedung kantor bukan gedung perkantoran saja. Properti lain yang bisa menjadi ruang kantor juga termasuk ya.
Misalnya rumah toko alias ruko, apartemen small office home office (SOHO), convention hall, rumah kantor maupun hunian tapak biasa.
Pemilik properti yang menyewakan aset tersebut harus tahu kewajibannya membayar PPh sewa gedung kantor. Berikut penjelasan selengkapnya.
Definisi dan Dasar Hukum PPh Sewa Gedung Kantor: PPh Pasal 4 Ayat 2
Foto ilustrasi pajak sewa kantor: Canva
Perlu diketahui ada beberapa jenis PPh. Namun dalam transaksi sewa-menyewa gedung kantor, yang berlaku ialah PPh Pasal 4 Ayat 2.
Pengertian PPh Pasal 4 Ayat 2 adalah pemotongan atas penghasilan yang dibayarkan sehubungan jasa dan sumber tertentu.
Bisa jasa konstruksi, sewa tanah atau bangunan, pengalihan hak atas tanah/bangunan, hadiah undian dan lain sebagainya.
Persewaan atas tanah dan/atau bangunan menjadi salah satu objek PPh Pasal 4 Ayat 2. Dasar hukumnya Peraturan Pemerintah (PP) 34/2017.
Regulasi tersebut berbicara tentang Pajak Penghasilan atas Penghasilan dari Persewaan Tanah dan/atau Bangunan.
Namun perlu digarisbawahi tidak semua pemilik properti yang menyewakan asetnya dikenai PPh sewa gedung kantor ya.
Ada yang dikecualikan dari kewajibannya membayar pajak. Contohnya orang berpenghasilan di bawah Penghasilan Tidak Kena Pajak (PTKP).
Dia melakukan pengalihan hak atas tanah dan/atau bangunan dengan bruto (total penghasilan kotor) pengalihan kurang dari Rp60.000.000.
Misalnya, kamu menyewakan unit SOHO Flex Space seharga Rp45.000.000 per tahun. Maka bisa lolos dari PPh sewa gedung kantor.
Jika total penghasilan kotormu masuk kategori Penghasilan Kena Pajak (PKP), maka bagaimana mekanisme pembayarannya?
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Mekanisme Pembayaran PPh Sewa Gedung Kantor
Foto ilustrasi pajak sewa kantor: Canva
Berdasarkan informasi dari situs resmi Pajak pemerintah, dalam transaksi sewa-menyewa gedung kantor PPh dapat dibayar dengan cara berikut.
Nah mekanisme ini berlaku bagi penyewa yang bukan pemotong pajak. Sehingga pemilik properti menyetorkan PPh sendiri dengan ketentuan ini.
- Melakukan penyetoran PPh Pasal 4 Ayat 2 dengan membuat kode billing terlebih dahulu. Setelah itu, melakukan penyetoran paling lambat 15 bulan berikutnya.
- Jika ingin melakukan pelaporan secara online untuk PPh Pasal 4 Ayat 2, maka bisa menggunakan aplikasi e-Spt PPh dari Direktorat Jenderal Pajak (DJP) Kementerian Keuangan.
Sementara itu, jika penyewa masuk kategori pemotong pajak, maka mekanisme pembayaran PPh menggunakan sistem pemotongan.
Nah berdasarkan PP 34/2017 yang masuk kategori pemotong pajak yaitu sebagai berikut;
- badan pemerintah;
- subjek pajak badan dalam negeri;
- penyelenggara kegiatan;
- bentuk usaha tetap;
- kerja sama operasi;
- perwakilan perusahaan luar negeri lainnya; dan
- orang pribadi sebagai wajib pajak dalam negeri yang ditunjuk oleh Direktur Jenderal Pajak (DJP) Kementerian Keuangan.
Penyewa memotong PPh 10% dari uang sewa yang harus dibayarkan paling lambat tanggal 10 bulan berikutnya setelah masa pajak berakhir.
Perbedaan PPh dan PPn
Foto ilustrasi pajak sewa kantor: Canva
Ketentuan sewa bangunan atau sewa gedung kantor dikenakan dua jenis pajak, yakni PPh pasal 4 ayat 2 dan Pajak Pertambahan Nilai (PPn).
Nah apa perbedaan PPh dan PPn? Jadi PPh Pasal 4 Ayat 2 bisa dipotong dan disetorkan oleh penyewa yang masuk kategori pemotong pajak.
Lalu penyewa pemotong pajak memberikan bukti pemotongan PPh kepada pemilik properti. Bagaimana kalau penyewa bukan pemotong pajak?
Jika demikian, maka PPh disetorkan oleh pemilik properti secara mandiri. Kemudian melakukan pelaporan Surat Pemberitahuan Tahunan (SPT).
Sementara itu, PPn adalah pajak yang dikenai kepada penyewa properti, tetapi dipungut dan disetorkan oleh pemilik properti ke kas negara.
Pemilik properti yang memungut pajak sewa gedung kantor ini wajib menerbitkan faktur PPn sebagai bukti pemungutan.
Namun PPn ini dipungut hanya jika pihak yang menyewakan (pemilik properti) adalah Pengusaha Kena Pajak (PKP).
Jika bukan PKP, maka PPn sudah termasuk dalam biaya sewa itu sendiri.
Itulah penjelasan singkat mengenai dua jenis pajak sewa bangunan atau gedung kantor, serta perbedaannya.
Di bawah ini, Anda bisa mengetahui simulasi menghitung PPh sewa bangunan atau gedung kantor.
Berapa Tarif PPh Pasal 4 Ayat 2?
Foto ilustrasi pajak sewa kantor: Canva
Tarif PPh Pasal 4 Ayat 2 untuk sewa tanah dan/atau bangunan adalah 10% dari nilai total penghasilan kotor. Berikut simulasi perhitungannya.
Sebuah perusahaan rintisan (bukan pemotong pajak) menyewa gedung kantor.
Pemilik properti membanderol harga sewa di angka Rp75.000.000 per tahun. Maka pajak sewa ruangan kantor yang harus dia disetorkan, yaitu:
Tarif PPh = 10% X nilai bruto penghasilan pemilik properti
Tarif PPh = 10% X Rp75.000.000 = Rp7.500.000
Berhubung penyewa bukan pemotong pajak, maka pemilik properti akan menyetorkan pajak dan melaporkan SPT secara mandiri.
Begitulah simulasi perhitungan tarif PPh Pasal 4 Ayat 2 untuk objek pajak persewaan atas tanah dan/atau bangunan.
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Lantas, berapa jumlah setoran pajak pemilik properti kalau ditambah PPn yang dibebankan kepada penyewa?
Sementara pihak PKP sebagai pemilik bangunan/tanah memotong PPN dengan besaran:
10% x Rp20.000.000 = Rp2.000.000
Maka keseluruhan biaya sewa per tahun yang harus dibayarkan oleh penyewa gedung adalah:
Biaya sewa + PPN – PPh Pasal 4 ayat (2)
Rp20.000.000 + Rp2.000.000 – Rp2.000.000 = Rp20.000.000
Perlu diketahui atas pembayaran sewa gedung kantor oleh perusahaan, pemilik properti wajib menerbitkan faktur pajak atas pungutan PPn.
Besar tarif PPn yaitu sebesar 11% dari seluruh biaya sewa.
Maka pemilik properti akan membebankan PPn kepada perusahaan (penyewa) tersebut sebesar angka berikut.
Tarif PPn = 11% X Rp75.000.000 = Rp8.250.000.
Maka keseluruhan biaya sewa per tahun plus PPn yang harus dibayarkan oleh perusahaan yang menyewa gedung, yaitu Rp83.250.000.
Sedangkan pemilik properti harus menyetorkan pajak sewa ruangan kantor sebesar Rp15.750.000 (jumlah PPh ditambah PPn).
Penyewa nantinya akan menerima bukti pembayaran sewa tanah dan/atau bangunan serta faktur PPN dari pihak yang menyewakan tanah dan/atau bangunan.
Itulah informasi PPh sewa gedung kantor yang bisa diketahui.
Sedang mencari gedung kantor untuk disewa? Kunjungi halaman sewa gedung Rumah123 untuk menemukan ribuan listing berdasarkan kota, seperti:
Semoga informasi di atas dapat bermanfaat, ya!
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