Saat melakukan transaksi jual beli tanah, ada sejumlah pajak jual beli tanah yang harus ditanggung oleh pembeli dan juga penjual, kamu wajib tahu nih.
Kalau kamu belum pernah melakukan transaksi properti seperti jual beli tanah, mungkin tidak mengetahui hal ini.
Bisa jadi, kamu sebagai calon pembeli atau sebaliknya, hanya berpikir kalau transaksi jual beli hanya melibatkan kedua pihak.
Selain itu, kamu berpikir kalau kamu tidak perlu membayar pajak kepada negara, hal ini perlu diluruskan.
Setiap kegiatan ekonomi pastinya memunculkan biaya lain, dalam hal ini pajak yang harus dibayarkan kepada negara.
Baik penjual tanah dan juga pembeli tanah wajib membayar pajak kepada negara, kewajiban setiap pihak memang berbeda.
Situs properti Rumah123.com akan membahas mengenai pajak jual beli tanah untuk penjual dan pembeli.
Pajak Jual Beli Tanah yang Ditanggung oleh Penjual
1. Pajak Penghasilan (PPh)
Pajak penghasilan atau PPh adalah pajak jual beli tanah yang menjadi kewajiban dari para penjual.
Dasar hukum PPh dalam transaksi jual tanah ini adalah Peraturan Pemerintah Nomor 34 Tahun 2016.
Hal ini mengatur Pajak Penghasilan Atas Penghasilan dari Pengalihan Hak Atas Tanah dan/atau Bangunan, dan Perjanjian Pengikatan Jual Beli Atas Tanah dan/atau Bangunan Beserta Perubahannya.
Besar PPh yang dikenakan adalah 2,5% (persen) dari total (bruto) nilai pengalihan hak atas tanah yang ditransaksikan, rumusnya 2,5% x nilai transaksi.
Untuk diketahui bahwa penjual harus membayar PPh sebelum mendapatkan AJB (Akta Jual Beli).
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Pajak Jual Beli Tanah yang Ditanggung oleh Pembeli
1. Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB)
Salah satu jenis pajak jual beli tanah yang harus ditanggung oleh pembeli yaitu Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB).
Rumah123.com pernah mengulas tuntas mengenai BPHTB ini dalam sebuah artikel, silahkan membaca ulasannya.
Awalnya, pungutan pajak ini dilakukan oleh pemerintah pusat, namun kemudian dialihkan ke pajak pemerintah kota atau kabupaten.
Dasar hukum dari pajak ini adalah Undang-Undang Nomor 28 tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (PDRD).
Rumus dari penghitungan BPHTB ini adalah 5% (lima persen) dari NJOP yang telah dikurangi oleh NPOPTKP, rumusnya seperti ini BPHTB = 5% x (NJOP-NJOPTKP).
NJOP adalah Nilai Jual Objek Pajak, sementara NPOPTKP adalah Nilai Perolehan Objek Pajak Tidak Kena Pajak.
2. PPN (Pajak Pertambahan Nilai)
Pajak jual beli tanah lainnya yang dibebankan kepada penjual adalah PPN (Pajak Pertambahan Nilai).
Besar dari PPN jual beli tanah adalah 10% (sepuluh persen) dari total (bruto) nilai pengalihan hak atas tanah yang diperjualbelikan.
Hanya saja tidak semua transaksi jual beli tanah membebankan pajak jual beli tanah berupa PPN ini.
Jika pihak penjual merupakan PKP (Pengusaha Kena Pajak), maka dia dibebankan untuk membayar PPN.
Sebenarnya, kalau melihat sejumlah artikel atau ulasan, perhitungan pajak jual beli tanah tidak jauh berbeda dengan jual beli properti lainnya.
Meski ada perbedaan, kalau melihat biaya jual beli tanah, ada biaya yang harus dibayarkan kepada pihak lain seperti biaya notaris jual beli tanah.
Setelah membaca ulasan di atas, tentunya kamu memahami pajak jual beli tanah ditanggung siapa atau pajak yang harus dibayar pada saat jual beli tanah.
Jadi ketika melakukan jual beli tanah, kamu sudah bersiap untuk menghitung pajak jual beli tanah atau mempersiapkan kalkulator pajak jual beli tanah.
***
Semoga bermanfaat, Property People.
Temukan ulasan lain seputar kabar properti hanya di artikel.rumah123.com.
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Penulis sekaligus Editor Rumah123.com. Hobi menonton tayangan desain rumah dan gaya hidup di HGTV saat senggang.
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