How to calculate the duty BPHTB acquisition of land or buildings
Already know BPHTB sense? and how an example of how to calculate the tax BPHTB namely fees for acquisition of land and or building, here we try to describe tutorial specifically about this, menmgingat how important this is because we will encounter in the real world when buying or selling land or property, grants and various models of transitional other rights so there buyer's obligation to pay taxes to the government as a condition for recognition of ownership of land or buildings with written evidence in the form of a deed of sale and the certificate of land and buildings.
The formula BPHTB = 5% x (SVTO - NPOPTKP)
NPOP = SVTO - NPOTKP
Remarks formula
BPHTB = fees for acquisition of the right to land and or building.
5% = percentage BPHTB under the rules of government policy as a tax collector.
SVTO = value of sales tax.
NPOTKP = The object of acquisition is tax, its value is based on government regulation area where land and buildings are located.
For example, if ilmusipil.com sell the land and buildings to the town kerjasipil.com in Jakarta Indonesia, rectangular-shaped land size of 10 mx 20 m, there is a house on the land size of 10 mx 10 m. the price of land in the region Rp.1.000.000,00 / m2 while the price of the building is Rp.3.000.000,00 / m2. BPHTB how the amount of tax to be paid kerjasipil.com as a buyer, then what if the renovation after the purchase so that the size of the building turned into 10 mx 15 m does affect the amount of tax to be paid? Let us discuss here :-)
= Land area of 10 mx 20 m = 200 m2, the total land price Rp.1.000.000,00 x 200 m2 = Rp.200.000.000,00.
Spacious house = 10 mx 10 m = 100 m2, the total price of the building Rp.3.000.000,00 x 100 m2 = Rp.300.000.000,00.
Jadil amount of the selling price of land and houses SVTO is Rp.500.000.000,00
NPOTKP according to local government jakarta example Rp.60.000.000,00
NPOP = Rp.440.000.000,00.
So the total BPHTB payable is 5% x Rp.440.000.000,00 = Rp.22.000.000,00.
So the total tax to be paid kerjasipil.com BPHTB as buyers are twenty-two million, after paying the fee it can take care of turning certificate by attaching a name to a notary stamp duty Rp.6.000,00. further building renovation work has been carried out into 10 mx 15 m = 300 m2, then kerjasipil.com have an obligation to report changes in the data area of the house because it will affect the tax calculation UN perhitunganya example we have made to one specific article here :-)
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