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Function: require_once
NONTONNEWS.COM - Per 1 Januari 2025, pemerintah akan memberlakukan kenaikan Pajak Pertambahan Nilai (PPN) menjadi 12%. Sebelumnya, tarif PPN yang berlaku saat ini sebesar 11% yang sudah diterapkan sejak 1 April 2022. Kenaikan ini merupakan bagian dari upaya pemerintah untuk harmonisasi aturan perpajakan, sebagaimana diatur dalam Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP).
Sejalan dengan kenaikan tarif PPN ini, pajak atas kegiatan membangun sendiri juga berpotensi mengalami peningkatan. Kegiatan ini diatur dalam Peraturan Menteri Keuangan (PMK) Nomor 61/PMK.30/2022, yang menjelaskan tentang tata cara pengenaan PPN untuk kegiatan membangun sendiri.
Apa Itu Pajak Membangun Sendiri?
Secara umum, kegiatan membangun sendiri merujuk pada aktivitas membangun bangunan, baik bangunan baru maupun memperluas bangunan lama, yang dilakukan oleh orang pribadi atau badan, dan hasilnya digunakan untuk keperluan pribadi atau oleh pihak lain. Artinya, kegiatan ini tidak terkait dengan aktivitas bisnis atau pekerjaan resmi.
Dalam PMK tersebut, dijelaskan bahwa bangunan yang termasuk dalam kategori ini memiliki kriteria sebagai berikut:
1. Konstruksi Utama terdiri dari kayu, beton, batu bata, bahan sejenis, atau baja.
2. Peruntukan untuk tempat tinggal atau tempat usaha.
3. Luas Bangunan minimal 200 meter persegi.
Peningkatan Tarif PPN pada Membangun Sendiri
Sesuai dengan Pasal 3 PMK 61/2022, besaran tarif PPN atas kegiatan membangun sendiri dihitung berdasarkan 20% dari tarif PPN yang berlaku. Saat tarif PPN berada di angka 11%, tarif pajak yang dikenakan untuk kegiatan membangun sendiri adalah 2,2% dari nilai bangunan.
Dengan kenaikan PPN menjadi 12% pada awal tahun 2025, tarif pajak atas kegiatan ini akan meningkat menjadi 2,4%. Ini berarti, biaya membangun atau memperluas bangunan untuk keperluan pribadi akan sedikit lebih tinggi dibandingkan sebelumnya.
Skema Pelaksanaan Kegiatan Membangun Sendiri
Terdapat dua jenis skema dalam pelaksanaan kegiatan membangun sendiri yang dikenakan PPN:
1. Dilakukan sekaligus dalam periode waktu tertentu.
2. Dilakukan bertahap, namun dengan syarat bahwa tenggang waktu antar tahapan pembangunan tidak lebih dari 2 tahun.
Kesiapan Menghadapi Kenaikan PPN
Bagi masyarakat atau perusahaan yang berencana membangun atau memperluas properti, penting untuk memperhitungkan dampak kenaikan PPN ini terhadap anggaran. Dengan adanya perubahan tarif ini, diharapkan masyarakat bisa lebih memahami aturan perpajakan dan merencanakan pembangunan dengan lebih matang.
NONTON