Apa Itu BPHTB Waris, Dasar Hukum, dan Cara Menghitungnya

Bea Perolehan Hak atas Tanah dan Bangunan atau BPHTB waris dikenakan atas perolehan hak atas tanah atau bangunan yang diperoleh Melewati pewarisan Di pemilik Sebelumnya Itu kepada ahli waris.

Dasar hukumnya adalah Undang-Undang No. 20 Tahun 2000 tentang Perubahan atas Undang-Undang No. 21/1997 tentang BPHTB.

Penting Untuk Anda Sebagai memahami Syarat BPHTB waris agar proses balik nama sertifikat dan pengurusan hak atas tanah atau Tempattinggal dapat berjalan lancar sesuai peraturan yang berlaku.

Apa Itu BPHTB Waris?

Mengutip Literatur Waris: Permasalahan dan Solusinya yang ditulis Di N.M. Wahyu Kuncoro, BPHTB waris adalah pengenaan Retribusi Negara Di ahli waris sehubungan Di peralihan hak atas tanah dan bangunan Di pewaris Di ahli warisnya.

BPHTB waris dibayar Di Pada terjadinya peralihan hak atas tanah yang dimaksud, yaitu ketika pewaris meninggal dunia.

Tetapi, kebanyakan BPHTB waris dibayarkan bersamaan Di penjualan tanah dan bangunan tersebut Di pihak lain.

“Apabila BPHTB waris tersebut tidak dibayarkan terlebih dahulu, balik nama waris tidak bisa dilakukan,” tulis Wahyu Kuncoro Di bukunya tersebut.

Baca Juga: Jenis-Jenis Retribusi Negara Jual Beli Tempattinggal hingga Cara Menghitungnya

BPHTB Waris Berapa Persen?

Tarif BPHTB Secara Keseluruhan ditetapkan sebesar 5% Di Nilai Perolehan Objek Retribusi Negara (NPOP) Setelahnya dikurangi Nilai Perolehan Objek Retribusi Negara Tidak Kena Retribusi Negara (NPOPTKP).

Menurut laman Kantor Pertanahan Kab. Bengkulu Utara, Sebagai perolehan hak Lantaran warisan terdapat Syarat khusus Di pengenaan BPHTB.

Tarif yang dikenakan tetap sebesar 5%, tetapi Retribusi Negara hanya dihitung atas nilai perolehan yang melebihi NPOPTKP yang ditetapkan Di pemerintah Area setempat Di batas minimal NPOPTKP warisan Rp300 juta.

Apabila nilai warisan tidak melebihi NPOPTKP, BPHTB yang terutang nihil (Rp0).

Bagaimana Cara Hitung BPHTB Waris?

Rumus BPHTB waris adalah sebagai berikut:

• BPHTB = 5% × (NPOP – NPOPTKP)

Catatan:

• NPOP mengacu Di NJOP (Nilai Jual Objek Retribusi Negara) atau nilai pasar.
• NPOPTKP ditetapkan masing-masing Area dan besarannya berbeda-beda.

Simulasi Perhitungan BPHTB Waris

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Aris Memperoleh warisan sebuah Tempattinggal Ke Podomoro Park Bandung Di mendiang ayahnya.

Diketahui, nilai pasar Tempattinggal tersebut adalah Rp800 juta Di NJOP sebesar Rp1 miliar.

Asumsikan besaran NPOPTKP warisan Ke Bandung ditetapkan sebesar Rp300 juta.

• BPHTB = 5% x (NPOP-NPOPTKP)
• BPHTB = 5% x (1.000.000.000-300.000.000) = Rp35.000.000

Artinya, besaran BPHTB waris terutang yang harus dibayar Aris adalah sebesar Rp35 juta.

Contoh lainnya:

• NJOP tanah warisan: Rp250.000.000
• NPOPTKP Area: Rp300.000.000

Nah, Lantaran NJOP lebih kecil Di NPOPTKP, maka:

• BPHTB = 5% × (250.000.000 – 300.000.000) = 0

Artinya tidak ada BPHTB yang terutang.

Baca Juga: Seluk Beluk NJOPTKP dan Cara Menghitungnya

Bagaimana Cara Mengurus BPHTB Waris?

Cara mengurus BPHTB waris harus tidak jauh berbeda Di BPHTB jual beli.

Tetapi, ada sejumlah dokumen tambahan berupa Kartu Keluarga (KK) dan surat keterangan waris atau akta hibah yang harus dilampirkan.

Mengurus BPHTB waris dilakukan Ke kantor Badan Pendapatan Area (Bapenda) setempat.

Syarat Dokumen BPHTB Waris

• Fotokopi KTP dan KK seluruh ahli waris.
• Fotokopi STTS atau bukti pembayaran Perserikatan Bangsa-Bangsa 5 tahun terakhir.
• Fotokopi SPPT Perserikatan Bangsa-Bangsa tahun berjalan.
• Fotokopi bukti kepemilikan tanah (sertifikat, letter C, akta jual beli, atau girik).
• Gambar objek Retribusi Negara (Tempattinggal, tanah, sawah, dll).
• Surat Keterangan Waris (mengetauhi desa dan kecamatan).
• Surat Pembagian Waris (jika diwariskan hanya Ke salah satu orang).
• Akta kematian.
• Surat bebas sangketa mengetahui semua ahli waris dan desa (pejabat harus sesui Di tahun pengajuan).
• Surat kuasa Di semua ahli waris dan Di hal kepengurusan diwakilkan kepada selain ahli waris dilampiri KTP Penerima Kuasa (pejabat harus sesui Di tahun pengajuan).
• Surat pernyataan yang Berkata bahwa Di proses pengajuan BPHTB diatasnamakan satu orang mengetahui seluruh ahli waris dan desa (pejabat harus sesuai Di tahun pengajuan).
• Surat keterangan beda nama Di desa (Di hal terdapat perbedaan nama Di dokumen).

Langkah-Langkah Cara Mengurus BPHTB Waris

• Akses situs layanan Retribusi Negara online Area atau datang langsung Ke kantor Bapenda setempat.
• Masukkan Nomor Objek Retribusi Negara (NOP) Perserikatan Bangsa-Bangsa Di menu pendaftaran BPHTB.
• Pilih jenis perolehan hak sebagai waris agar sistem otomatis menerapkan pengurangan atau diskon Retribusi Negara sesuai aturan yang berlaku.
• Unggah hasil pindai (scan) seluruh dokumen persyaratan.
• Dapatkan kode bayar (virtual account) Setelahnya data diverifikasi, lalu lakukan pembayaran Retribusi Negara.
• Unduh bukti validasi SSPD BPHTB yang nantinya dibawa Ke Kantor Pertanahan atau BPN Sebagai proses balik nama sertifikat.

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