Pph Jual Beli Tanah Ke Bawah 60 Juta, Berapa Besarannya?

Pada berencana membeli atau menjual lahan, memahami Pph jual beli tanah Ke bawah 60 juta menjadi langkah penting yang tidak boleh dilewatkan.

Bagi Anda yang hendak melakukan jual beli tanah Ke bawah Rp60 juta, tidak perlu pusing Bagi memikirkan besaran pajaknya.

Pasalnya, pemerintah tidak membebankan Pph jual beli tanah Ke bawah Rp60 juta.

Yaitu, transaksi tersebut bebas Bersama pungutan Pph.

Melansir laman Sekretariat Tim Pembantu Kepala Negara Republik Indonesia, transaksi jual beli tanah dan bangunan Ke bawah Rp60 juta dibebaskan biaya PPh sebesar 2,5%.

Nah, Bagi mengetahui Bersama Detail mengenai aturan Pph jual beli tanah Ke bawah Rp60 juta, simak ulasannya Ke bawah ini.

Syarat Pph Jual Beli Tanah Ke Bawah 60 Juta

Syarat pembebasan PPh sebesar 2,5% Bagi transaksi jual beli tanah Ke bawah Rp60 juta, dijelaskan Di Peraturan Pemerintah (PP) Nomor 34 Tahun 2016. 

Disebutkan Di Pasal 6 Skor A PP 34/2016, bahwa: 

“Dikecualikan Bersama kewajiban pembayaran atau pemungutan Pph Penghasilan sebagaimana dimaksud Di Pasal 2 ayat (1) dan Pasal 2 ayat (3) adalah:

Orang pribadi yang mempunyai penghasilan Ke bawah Penghasilan Tidak Kena Pph yang melakukan pengalihan hak atas tanah dan/ atau bangunan Bersama jumlah bruto pengalihannya kurang Bersama Rp60.000.000,00 (enam puluh juta Uang Negara Indonesia) dan bukan merupakan jumlah yang dipecah-pecah.”

Meski begitu, Bagi terbebas Bersama beban Pph penghasilan penjualan tanah, pihak penjual harus mengurus pembuatan Surat Keterangan Bebas (SKB) PPh. 

Lantas, bagaimana Bersama Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB), apakah tetap dikenakan atau dibebaskan juga?

Kabar baiknya, pembelian tanah Bersama nilai jual Ke bawah Rp60 juta juga tidak dikenakan BPHTB.   

Ketentuannya tercantum Di Undang-Undang Nomor 28 Tahun 2009 tentang Pph Lokasi dan Retribusi Lokasi.

Disebutkan Di beleid tersebut bahwa Nilai Perolehan Objek Pph Tidak Kena Pph (NPOPTKP) adalah minimal Rp60 juta.

Lantaran itu, transaksi jual beli tanah Ke bawah Rp60 juta tidak dikenakan BPHTB.

Besaran Pph Jual Beli Tanah Ke Atas 60 Juta

Lantas, bagaimana Bersama jual beli tanah yang nilainya Ke atas Rp60 juta? Tentu saja, transaksi tersebut dibebankan Pph, baik Bagi penjualan maupun pembeli. 

Terdapat beberapa jenis-jenis Pph jual beli tanah Ke atas Rp60 juta, meliputi: 

1. Pph Pertambahan Nilai (PPN) Pembelian Tanah

PPN merupakan instrumen Pph yang harus ditanggung pembeli Di proses jual beli tanah, Supaya umum disebut Pph pembeli tanah. 

Kendati demikian, pengenaan PPN Di pembelian tanah tidak bersifat mutlak, serta dapat dikenakan Di situasi tertentu.

Situasi yang membuat pembeli dikenakan PPN adalah, bila tanah tersebut dibeli Bersama orang atau perusahaan berstatus Pengusaha Kena Pph (PKP).

Misalnya tanah atau properti tersebut dibeli Bersama developer yang berstatus PKP, maka transaksi pembeliannya pasti dikenakan PPN. 

Adapun besaran PPN yang harus ditanggung pembeli adalah 11% Bersama nilai jual tanah.

Syarat tersebut telah diatur Di Undang-Undang No.7/2021 tentang Harmonisasi Peraturan Perpajakan, atau dikenal sebagai Undang-Undang HPP Bab IV pasal 7 ayat (1) tentang PPN.

2. Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB)

Selain PPN, pembeli juga diwajibkan membayar BPHTB. 

Dasar perhitungannya adalah Nilai Perolehan Objek Pph (NPOP), Bersama tarif 5% Bersama nilai perolehan objek Pph dan Nilai Jual Objek Pph (NJOP).

Dari Sebab Itu, BPHTB nilainya Berencana berbeda Ke masing-masing Lokasi.

Lalu, Di NPOP dan NJOP, mana yang layak Bagi disepakati sebagai harga tanah?

Anda bisa memilih salah satu Bersama keduanya, Lantaran Ke dasarnya NPOP dan NJOP adalah harga yang telah disepakati penjual maupun pembeli.

Meski begitu, tidak hanya NPOP dan NJOP yang bisa memengaruhi besaran Pph, ada pula Nilai Perolehan Objek Pph Tidak Kena Pph (NPOPTKP).

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3. Pph Penghasilan (PPh) 

Pihak penjual Berencana dikenakan PPh atau Pph Penghasilan 2,5% Bersama total transaksi.

Misalnya Anda menjual bidang tanah seharga Rp500 juta, maka cara menghitung besaran pajaknya adalah;

• 2,5% x 500 juta = 12.500.000.  

Dari Sebab Itu, PPh yang wajib disetorkan penjual Bersama transaksi tersebut adalah Rp12.500.000.

4. Pph Bumi dan Bangunan (Perserikatan Bangsa-Bangsa)

Biaya Pph jual beli tanah Lanjutnya adalah Perserikatan Bangsa-Bangsa.

Sejatinya, jenis Pph ini juga tidak secara mutlak dikenakan kepada penjual. 

Tidak ada aturan mengenai siapa yang harus menanggung Perserikatan Bangsa-Bangsa Di jual beli tanah.

Akan Tetapi, Pph ini dikenakan secara rutin setiap tahunnya kepada pemilik tanah.

Kendati Di proses jual beli Perserikatan Bangsa-Bangsa dibayarkan Dari penjual, pembeli selaku pemilik Terbaru tetap Berencana dikenakan bea ini Ke tahun Pph berikutnya.

Demikian penjelasan singkat mengenai Pph jual beli tanah Ke bawah Rp60 juta.

Punya pertanyaan lain seputar properti? Yuk, diskusikan Ke Teras123!

Jika Di mencari tanah Rp60 jutaan, temukan sekarang juga Ke Rumah123.

Semoga bermanfaat!