Siap-siap, Pemerintah Akan Terapkan Pajak Bangun Rumah Sendiri 2,4 Persen Mulai 2025
SEAToday.com, Jakarta - Pemerintah akan meningkatkan besaran Pajak Pertambahan Nilai (PPN) membangun rumah sendiri atau tanpa kontraktor menjadi 2,4 persen mulai Januari 2025. Angka ini naik 0,2 persen dari besaran pajak yang saat ini berlaku, yakni 2,2 persen. Masyarakat yang berencana membangun rumah tanpa kontraktor diimbau untuk mempersiapkan tambahan biaya terkait kebijakan ini.
Kenaikan PPN membangun rumah sendiri ini sejalan dengan rencana kenaikan PPN secara umum dari 11 persen menjadi 12 persen, sesuai Undang-Undang Nomor 7 Tahun 20221 tentang Harmonisasi Peraturan Perpajakan (HPP). Adapun tarif PPN membangun rumah sendiri saat ini tertuang dalam Peraturan Menteri Keuangan (PMK) Nomor 61 Tahun 2022 tentang PPN atas Kegiatan Membangun Sendiri.
Kegiatan membangun yang dimaksud mencakup bangunan baru maupun perluasan bangunan lama. Namun, tidak semua dikenakan PPN, melainkan hanya yang memenuhi syarat.
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