SIMULASI PENGENAAN PAJAK JUAL BELI TANAH DAN BANGUNAN

NO NILAI TRANSAKSI / JENIS PERALIHAN HAK KETERANGAN 1

NJOP
PENURUNAN HAK WARIS JUAL BELI / HIBAH
BPHTB PPH BPHTB PPH
1 Rp 100,000,000 Rp (5,000,000) Rp - Rp 2,000,000 Rp 2,500,000 RUMUS BPHTB

2 Rp 150,000,000 Rp (3,750,000) Rp - Rp 4,500,000 Rp 3,750,000 WARIS = (NJOP-NPe)*5%*50%

3 Rp 160,000,000 Rp (3,500,000) Rp - Rp 5,000,000 Rp 4,000,000 JUAL-BELI = (NJOP-Npe)*5%

4 Rp 170,000,000 Rp (3,250,000) Rp - Rp 5,500,000 Rp 4,250,000

5 Rp 200,000,000 Rp (2,500,000) Rp - Rp 7,000,000 Rp 5,000,000 RUMUS PPH

6 Rp 250,000,000 Rp (1,250,000) Rp - Rp 9,500,000 Rp 6,250,000 WARIS = -----------

7 Rp 260,000,000 Rp (1,000,000) Rp - Rp 10,000,000 Rp 6,500,000 JUAL-BELI = NJOP*2,5%

8 Rp 300,000,000 Rp - Rp - Rp 12,000,000 Rp 7,500,000

9 Rp 330,000,000 Rp 750,000 Rp - Rp 13,500,000 Rp 8,250,000 NILAI PENGURANGAN BPHTB / Npe

10 Rp 350,000,000 Rp 1,250,000 Rp - Rp 14,500,000 Rp 8,750,000 WARIS = Rp. 300.000.000,-

JUAL-BELI = Rp. 60.000.000,-