Cara Hitung BPHTB Gampang Banget

Summary

In this educational video, Fandi explains BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan), a tax paid when purchasing land or property in Indonesia. The video discusses how BPHTB is calculated, with a 5% tax rate applied to the sale price, minus a tax-free allowance (NPOPTKP). Fandi also emphasizes that BPHTB must be paid upfront before the official property transaction occurs, and provides a practical example to clarify how the tax is computed. The video is an informative guide for anyone involved in property transactions, especially those buying homes without BPHTB exemptions.

Takeaways

• 😀 BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan) is a tax on the acquisition of land or buildings, which is the responsibility of the buyer.
• 😀 BPHTB is different from other taxes, as it is paid upfront, before the transaction is finalized (before the contract or deed of sale is signed).
• 😀 The BPHTB rate is 5% of the sale price, after deducting the non-taxable acquisition value (NPOptkp).
• 😀 The non-taxable acquisition value (NPOptkp) varies by region, with the minimum being IDR 60 million, as stated in the Indonesian law No. 28/2009, Article 87, Paragraph 4.
• 😀 BPHTB is similar to the Personal Income Tax (PPh) for the seller but is specifically paid by the buyer.
• 😀 A seller and buyer both have tax obligations, but the responsibility to pay BPHTB lies with the buyer.
• 😀 BPHTB payment must occur before the signing of the sale contract and issuance of the property deed (Akta).
• 😀 To calculate BPHTB: BPHTB = 5% * (Sale Price - NPOptkp).
• 😀 Example: If Budi buys land worth IDR 200 million in Jakarta, and the NPOptkp is IDR 80 million, the BPHTB calculation would be 5% * (200 million - 80 million) = IDR 6 million.
• 😀 In certain cases, sellers may offer 'free BPHTB' deals, meaning the BPHTB payment is covered by the seller or property manager.
• 😀 BPHTB is crucial to clear before proceeding with the official transaction and property certification process.

Q & A

What is BPHTB?

BPHTB stands for Bea Perolehan Hak atas Tanah dan Bangunan, which is a tax or fee imposed when acquiring land or property in Indonesia. It is a payment made before the transaction of land or property is finalized.

How is BPHTB different from a regular tax?

BPHTB is not considered a regular tax because it is paid before the transaction is finalized, while regular taxes are generally paid after the tax is due. In BPHTB, the payment occurs in advance of the legal agreement being made.

Who is responsible for paying BPHTB?

The buyer of the land or property is responsible for paying BPHTB. It is similar to the PPh (Income Tax) for the seller, meaning both the buyer and the seller have tax-related responsibilities.

What is the rate of BPHTB?

The BPHTB rate is 5% of the sale price of the property or land, after deducting a non-taxable object value (NPOPTKP), which varies based on the location of the property.

What is NPOP or NPOP-TKP?

NPOP stands for Nilai Perolehan Objek Pajak, which refers to the value of the land or building being acquired. NPOP-TKP is the non-taxable portion of that value, and it is subtracted from the total value to calculate BPHTB.

How is BPHTB calculated?

To calculate BPHTB, subtract the NPOP-TKP from the total value of the land or property. Then, apply the 5% rate to the remaining amount. The result is the BPHTB the buyer needs to pay.

Can you give an example of BPHTB calculation?

Sure! If a person buys land worth 200 million IDR in Jakarta, and the NPOP-TKP is 80 million IDR, then the taxable value is 120 million IDR. The BPHTB would be 5% of 120 million IDR, which equals 6 million IDR.

Is the NPOPTKP fixed or does it vary?

The NPOPTKP is not fixed and can vary based on the region. However, it is regulated by law, with the minimum threshold set at 60 million IDR for each taxpayer according to Law No. 28 of 2009.

When is BPHTB payment required?

BPHTB payment is required before the transaction takes place, specifically before the signing of the deed or certification process. It must be cleared before the legal documents are finalized.

What happens if BPHTB is not paid?

If BPHTB is not paid, the transaction cannot proceed as the payment must be completed before the property can be legally transferred. This could lead to delays in the process or even invalidate the transaction.