BANYUWANGI – Land sale and purchase transactions, often causing problems later on. Not often, the buyer is charged with Income Tax (PPh) as well as tax on the acquisition of land and building rights (BPHTB). even though, according to government regulations (PP) number 71 year 2008, seller is subject to income tax 21 of five percent of the transaction value of the land and or building. PPh is a central tax that goes into the state treasury.
According to the Banyuwangi Regional Regulation No 8 Year 2010, transaction or market price above Rp 60 million, then the buyer is subject to BPHTB tax of five percent of the transaction value after deducting Non-Taxable Income (PTKP) of Rp 60 the million. This is different from PPh, where the tax goes into the state treasury, BPHTP enters the Banyuwangi Regency treasury. Tradition in the community, the buyer is burdened with PPh as well as BPHTB.
As an example, if the nominal value of the sale and purchase transaction of land and or buildings is Rp 100 million, the buyer will pay Rp 100 the million. Nah, when will do the name change, it turns out that the new buyer knows that there are several conditions that must be met. Seller must pay PPh 21 as big as 5 percent, while the buyer must pay the BPHTB tax. On the other hand, the seller is usually reluctant to pay the income tax he should have paid, which is five percent of the nominal transaction.
In this case, PPh 21 to be paid Rp 5 million (5% x Rp 100 million). If PPh is not paid, then rename can't be done. Not only that, the buyer also has to pay the BPHTB of Rp 2 million. Rp 2 million was derived from the multiplication between the BPHTB rate of 5 percent times Rp 40 million (transaction nominal Rp 100 million after deducting Non-Taxable Income/PTKP of Rp 60 million).
If totaled, the buyer must spend Rp 107 million to pay for land and or buildings plus pay PPh 21 and the BPHTB. Head of Revenue Service (Dispenda) Banyuwangi, Suyanto Waspo Tondo Wicaksono, through the Head of the United Nations and BPHTB, Gani Fianto, said:, BPHTB must be paid before the deed of sale and purchase is made.
If not, the buyer will be subject to a fine of two percent per month of the nominal BPHTB that must be paid and pay off the principal BPHTB. Not only that, the official who issued the land deed will be subject to a fine of Rp 7,5 million. If the buyer does not pay the BPHTB, he added, then changing the name of the land or building certificate that is being transacted cannot be done.
Because of that, Kadispenda Suyanto through Gani Fianto appealed, before the sale and purchase transaction is carried out, the seller and the buyer conduct deliberation or agreement on which party will pay the tax. "Or the buyer and seller agree to set aside a portion of the sale to pay taxes". Thus, neither party has any objections," he said. (radar)
