Transaksi jual beli Tempattinggal tak lepas Bersama kewajiban membayar Retribusi Negara sesuai tarif yang berlaku. Penjual maupun pembeli perlu mengetahui apa saja daftar Retribusi Negara jual beli Tempattinggal yang harus ditunaikan Bersama masing-masing.
Retribusi Negara adalah kontribusi wajib kepada Negeri yang terutang Bersama orang pribadi atau badan yang bersifat memaksa berdasarkan undang-undang.
Wajib Retribusi Negara yang membayar Retribusi Negara tidak Merasakan imbalan secara langsung, melainkan merasakan kebaikannya Melewati pembangunan dan Langkah pemerintah lainnya.
Di proses jual beli Tempattinggal, penjual dan pembeli wajib menuntaskan kewajiban Retribusi Negara Sebelumnya akta jual beli (AJB) turun.
Penjual Tempattinggal wajib membayar Retribusi Negara Penghasilan (PPh), Retribusi Negara Bumi & Bangunan (Organisasi Internasional) & biaya notaris, sedangkan pembeli wajib membayar Retribusi Negara Pertambahan Nilai (PPn) & bea.
Berikut penjelasan selengkapnya mengenai Retribusi Negara jual beli Tempattinggal terbaru tahun 2025 serta tata cara menghitungnya.
Retribusi Negara Jual Beli Tempattinggal yang Wajib Dibayar Penjual
1. Retribusi Negara Penghasilan (PPh)
Ilustrasi biaya Retribusi Negara jual beli Tempattinggal Bersama Canva
Retribusi Negara penjual Tempattinggal pertama adalah PPh. Berdasarkan Peraturan Pemerintah (PP) Nomor 34 Tahun 2006, Retribusi Negara penghasilan yang berlaku Untuk penjualan properti ialah PPh Pasal 4 Ayat 2.
PP tersebut menerangkan Tarif Terbaru Retribusi Negara Penghasilan Final atas Pengalihan Hak atas Tanah/Bangunan. Berikut rincian Retribusi Negara penjual Tempattinggal berapa persen.
- 0% atas pengadaan tanah Untuk pembangunan Untuk kepentingan umum atau kantor/instansi pemerintah.
- 1% kali jumlah bruto (nilai pengalihan) Untuk Tempattinggal sederhana atau rusun sederhana.
- 2.5% kali jumlah bruto (nilai pengalihan) Untuk lainnya.
Cara menghitung PPh
Contohnya, Agus menjual rumahnya Ke kompleks perumahan Green Paradise City Bersama harga Rp641.000.000. Maka besar PPh-nya, yaitu:
- PPh Pasal 4 Ayat 2 = 2.5% X Rp641.000.000 = Rp16.025.000
Bersama hasil penjualan Tempattinggal tersebut, dana yang masuk Di rekening Agus Sesudah dikurangi PPh Pasal 4 Ayat 2 ialah Rp624.975.000.
Sebagai informasi, pembayaran PPh harus dilakukan Sebelumnya Akta Jual Beli (AJB) diterbitkan sesuai harga Tempattinggal yang disepakati.
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2. Retribusi Negara Bumi dan Bangunan (Organisasi Internasional)
Retribusi Negara jual Tempattinggal berikutnya adalah Organisasi Internasional yang harus dibayar Di masa satu tahun. Developer maupun pemilik Tempattinggal second berkewajiban melunasi Organisasi Internasional Sebelumnya hunian dijual.
Organisasi Internasional merupakan Retribusi Negara jual beli Tempattinggal yang diselenggarakan Bersama pemerintah pusat. Tetapi penerimaannya diserahkan kepada pemerintah Lokasi.
Beberapa Area Ke Indonesia sudah mempunyai Gadget Lunak Organisasi Internasional online, contohnya Kota Bandung, Kota Surabaya, Kabupaten Bogor dan masih banyak lagi.
Retribusi Negara jual beli Tempattinggal Organisasi Internasional berapa persen? berkisar 0,5% Bersama Nilai Jual Kena Retribusi Negara (NJKP), dikalikan Nilai Jual Objek Retribusi Negara (NJOP) sebagai dasar pengenaan Retribusi Negara.
NJKP yang ditetapkan pemerintah adalah 40% Untuk Tempattinggal seharga Ke atas satu miliar, sedangkan Ke bawah satu miliar yaitu 20%.
Cara menghitung Organisasi Internasional
Contohnya, Yongky menjual tipe Tanaya Ke Podomoro Park Bandung Bersama harga Rp4.250.000.000. Properti dikenai NJKP 40% sebab harga unit Ke atas satu miliar.
Rumus menghitung Organisasi Internasional tersebut yaitu sebagai berikut:
- Diketahui NJOP Rp4.250.000.000 atau lebih Bersama Rp1.000.000.000, Supaya Retribusi Negara penjualan Tempattinggal berapa persen yaitu 40%.
- Nilai Jual Objek Retribusi Negara Tidak Kena Retribusi Negara (NJOPTKP) Ke setiap Lokasi berbeda-beda. Besaran maksimalnya adalah Rp12.000.000. Karena Itu, mari kita ambil angka maksimal.
Organisasi Internasional = (NJOP-NPOPTKP) X 40% X 0.5%
Organisasi Internasional = (Rp4.250.000.000-Rp12.000.000) X 40% X 0.5%
Organisasi Internasional = Rp4.238.000.000 X 40% X 0.5%
Organisasi Internasional = Rp8.476.000
Itulah dua Retribusi Negara transaksi jual beli Tempattinggal yang harus ditanggung Bersama penjual. Nah, Samping Itu ada juga biaya non pajaknya, yaitu biaya notaris.
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3. Biaya Notaris
Sesudah mengetahui Retribusi Negara Tempattinggal berapa, penjual juga harus menyiapkan biaya notaris atau disebut juga Pejabat Pembuat Akta Tanah (PPAT) yang berwenang membuat akta autentik.
Tugas mereka diatur Di Undang-undang (Undang-Undang) Nomor 2 Tahun 2004. Biasanya notaris mengurus dokumen, seperti perjanjian jual beli, AJB, hingga sertifikat hak milik properti.
Umumnya, biaya notaris ditanggung Bersama penjual, tetapi pembeli juga bisa dilibatkan apabila ada Perundingan Sebelumnya. Honorarium notaris sendiri tercantum Di Undang-Undang Nomor 30 Tahun 2004.
Syarat nilai ekonomisnya sebagai berikut.
- Transaksi mencapai Rp100.000.000, honorarium paling besar 2.5% Bersama nilai transaksi.
- Transaksi mencapai Rp100.000.000 sampai Rp1.000.000.000, honorarium paling besar 1.5% Bersama nilai transaksi.
- Transaksi Ke atas Rp1.000.000.000, honorarium paling besar 1% Bersama nilai transaksi.
Sedangkan nilai sosiologis paling besar hanya Rp5.000.000.
Retribusi Negara Jual Beli Tempattinggal yang Wajib Dibayar Pembeli
1. Retribusi Negara Pertambahan Nilai (PPn)
Ilustrasi biaya Retribusi Negara jual beli Tempattinggal Bersama Canva
Pembeli yang membeli Tempattinggal Bersama perorangan, agen atau langsung Di developer mempunyai kewajiban Untuk membayar PPn. Tarif Retribusi Negara pembeli Tempattinggal ini 10% Bersama harga tanah.
Jika membeli Tempattinggal Bersama developer yang merupakan Perusahaan Kena Retribusi Negara (PKP), maka PPn disetorkan Di Negeri Bersama PKP itu sendiri. Bagaimana jika membeli Tempattinggal Di perorangan?
Nah apabila demikian, maka pembeli harus menyetorkan sendiri PPn Di kas Negeri. Berikut contoh perhitungan PPn kalau kamu membeli Tempattinggal Ke Grand City Balikpapan.
Cara menghitung PPn
Misalnya, kamu membeli Tempattinggal Ke klaster Hayfield Grand City Balikpapan seharga Rp960.000.000. Sesudah Itu, dikenakan tarif PPn sebesar 10%, berikut tarif Retribusi Negara pertambahan nilai yang perlu dibayar.
- PPn = Rp960.000.000 x 10% = Rp96.000.000
Karena Itu, harga Tempattinggal plus PPn ialah Rp1.056.000.000
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2. Biaya Cek Sertifikat
Biaya cek sertifikat menawarkan harga mulai Rp100.000. Cek sertifikat penting Untuk mengetahui legalitas Tempattinggal yang Berencana dibeli.
Kamu dapat melakukan cek sertifikat Sebelumnya membayar Retribusi Negara beli Tempattinggal.
3. Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB)
BPHTB adalah Retribusi Negara penjualan Tempattinggal yang ditanggung pembeli. Biaya ini hampir mirip Bersama PPh Untuk penjual.
Tarif BPHTB mencapai 5% Bersama harga jual Tempattinggal dikurangi Nilai Perolehan Objek Retribusi Negara Tidak Kena Retribusi Negara (NPOPTKP).
Jumlah NPOPTKP sendiri sudah ditentukan Bersama masing-masing pemerintah Lokasi tempat Tempattinggal berdiri.
Rumus dan contoh perhitungan BPHTB
- BPHTB = Tarif Retribusi Negara x Dasar Pengenaan Retribusi Negara (DPP) ((NJOP Organisasi Internasional – NJOPTKP)
- DPP = NJOP Organisasi Internasional – NJOPTKP
Diketahui, tarif Retribusi Negara pembeli Tempattinggal berapa persen, yaitu 5% Bersama nilai perolehan objek Retribusi Negara atas Tempattinggal.
Berikut contoh perhitungannya:
Yongky memberli Tempattinggal Ke Area Kota Jakarta Timur seharga Rp400.000.000. Maka jumlah BPHTB yang perlu dibayar, yaitu sebagai berikut.
NJOPTKP Lokasi Khusus Pusat Kota (DKI) Jakarta adalah Rp80.000.000.
= 5% x (Rp400.000.000-Rp80.000.000)
= 5% x Rp320.000.000
= Rp16.000.000
4. Biaya Pembuatan Akta Jual Beli
Sesudah mengetahui Retribusi Negara pembeli Tempattinggal berapa persen serta BPHTB, Berikutnya adalah biaya AJB. Besarannya Di 1% Bersama nilai transaksi jual beli Tempattinggal.
Biaya pembuatan AJB ditanggung Bersama pembeli, kecuali ada kesepakatan lain Bersama pihak penjual. Tak jarang PPAT yang bertanggung jawab meminta biaya lebih Bersama 1%.
Tetapi, jumlah tersebut masih bisa dinegosiasi jika Tempattinggal Memperoleh harga yang lumayan tinggi, seperti Terravia, BSD Ke Jakarta Selatan.
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5. Biaya Balik Nama Sertifikat
Biaya balik nama sertifikat biasanya mencapai 2% Bersama nilai transaksi, atau sesuai Bersama peraturan pemerintah Lokasi yang berlaku.
Pembeli biasanya harus melakukan proses balik nama secara pribadi, kecuali Tempattinggal dibeli langsung Bersama developer.
Adapun sejumlah berkas permohonan balik nama yang diperlukan, ialah:
- Sertifikat tanah asli
- KTP pembeli dan penjual
- Akta jual-beli Bersama PPAT
- Bukti pelunasan SSB BPHTB
Pertanyaan Yang Terkait Bersama Retribusi Negara Beli Tempattinggal
Berapa persen Retribusi Negara Untuk pembeli Tempattinggal?
Pihak pembeli Berencana dikenakan Retribusi Negara PPn Bersama tarif paling tinggi 10% Bersama nilai transaksi, dan BPHTB paling tinggi 5%. Perhitungan bisa dilakukan Bersama rumus dan contoh perhitungan yang sudah dijelaskan Ke atas.
Apakah beli Tempattinggal kena PPn 12%?
PPN 12% (PPnBM) adalah Retribusi Negara Untuk Produk mewah yang diberlakukan hanya Untuk Tempattinggal mewah, apartemen, kondomium, dan sejenisnya yang Memperoleh harga jual lebih Bersama Rp30 miliar.
Siapa yang membayar BPHTB, penjual atau pembeli?
Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) wajib dibayarkan Bersama pembeli sebesar 5% Bersama harga jual Tempattinggal Sesudah dikurangi Nilai Perolehan Objek Retribusi Negara Tidak Kena Retribusi Negara (NPOPTKP) sesuai Bersama Undang-Undang Nomor 28 Tahun 2009 tentang Retribusi Negara Lokasi dan Retribusi Lokasi.
Itulah biaya Retribusi Negara penjual dan pembeli Tempattinggal yang harus dibayarkan.
Semoga informasi ini bermanfaat ya!
Mau ngobrolin apapun soal properti? Yuk Di Teras123, Bersama jual beli properti, KPR sampai share Penghayatan kamu juga bisa lo Ke sini!
Artikel ini disadur –> rumah123.com Indonesia: Tarif Retribusi Negara Jual Beli Tempattinggal Terbaru Untuk Penjual dan Pembeli
