{"id":288,"date":"2025-09-18T06:58:50","date_gmt":"2025-09-18T06:58:50","guid":{"rendered":"https:\/\/mediatax.co.id\/?p=288"},"modified":"2025-09-18T06:58:50","modified_gmt":"2025-09-18T06:58:50","slug":"agar-warisan-bebas-pajak-begini-caranya","status":"publish","type":"post","link":"https:\/\/mediatax.co.id\/index.php\/2025\/09\/18\/agar-warisan-bebas-pajak-begini-caranya\/","title":{"rendered":"Agar Warisan Bebas Pajak. Begini Caranya&#8230;"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"621\" height=\"716\" src=\"https:\/\/mediatax.co.id\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-18-135441-1.png\" alt=\"\" class=\"wp-image-290\" srcset=\"https:\/\/mediatax.co.id\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-18-135441-1.png 621w, https:\/\/mediatax.co.id\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-18-135441-1-260x300.png 260w\" sizes=\"(max-width: 621px) 100vw, 621px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Berikut tulisan tentang <strong>pajak atas warisan<\/strong> dengan mengambil pelajaran dari kasus Leony Vitria, agar lebih paham kewajiban dan hak-hak sebagai ahli waris.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Kasus Leony \u2014 Singkatnya<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Leony Vitria mengeluhkan bahwa saat hendak <strong>balik nama rumah warisan<\/strong> almarhum ayahnya, ia dikenakan biaya yang ia sebut \u201cpajak warisan\u201d, sekitar <strong>2,5% dari nilai rumah<\/strong> menurut PBB. (<a href=\"https:\/\/www.detik.com\/pop\/trending\/d-8109538\/leony-ngedumel-balik-nama-rumah-waris-pajaknya-bikin-meringis?utm_source=chatgpt.com\">detikcom<\/a>)<\/li>\n\n\n\n<li>Banyak orang bingung mengenai istilah \u201cpajak warisan\u201d \u2014 apakah itu PPh atau pajak lain. (<a href=\"https:\/\/www.detik.com\/properti\/berita\/d-8107976\/heboh-leony-curhat-pajak-warisan-saat-balik-nama-rumah-djp-beberkan-aturannya?utm_source=chatgpt.com\">detikcom<\/a>)<\/li>\n\n\n\n<li>DJP (Direktorat Jenderal Pajak) kemudian meluruskan bahwa warisan <strong>bukan objek Pajak Penghasilan (PPh)<\/strong>, dan ahli waris bisa mendapatkan <strong>Surat Keterangan Bebas (SKB) PPh<\/strong> agar proses balik nama harta warisan tidak dikenai PPh. (<a href=\"https:\/\/www.detik.com\/properti\/berita\/d-8107976\/heboh-leony-curhat-pajak-warisan-saat-balik-nama-rumah-djp-beberkan-aturannya?utm_source=chatgpt.com\">detikcom<\/a>)<\/li>\n\n\n\n<li>Namun, yang tetap berlaku adalah <strong>BPHTB<\/strong> \u2014 Bea Perolehan Hak atas Tanah dan Bangunan, yang dikelola oleh pemerintah daerah. BPHTB tetap menjadi kewajiban jika terjadi peralihan hak atas tanah\/bangunan karena warisan. (<a href=\"https:\/\/www.detik.com\/properti\/berita\/d-8107976\/heboh-leony-curhat-pajak-warisan-saat-balik-nama-rumah-djp-beberkan-aturannya?utm_source=chatgpt.com\">detikcom<\/a>)<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Pajak Warisan di Indonesia \u2014 Apa Saja yang Perlu Diketahui<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dari kasus ini, kita bisa rangkum beberapa hal penting tentang pajak atas warisan di Indonesia:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Warisan = properti\/harta yang pindah kepemilikan karena pewaris telah meninggal<\/strong>. Jika properti tanah atau bangunan, maka ada proses balik nama sertifikat.<\/li>\n\n\n\n<li><strong>PPh (Pajak Penghasilan) bukan pajak yang dikenakan atas warisan<\/strong>\n<ul class=\"wp-block-list\">\n<li>Berdasarkan Pasal 4 ayat (3) huruf b UU PPh, warisan dikecualikan dari objek PPh. <\/li>\n\n\n\n<li>Ahli waris dapat mengajukan <strong>SKB PPh<\/strong> <strong>Final <\/strong>agar pengalihan hak tanah dan\/atau bangunan karena waris dibebaskan dari PPh Final.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>BPHTB tetap berlaku<\/strong>\n<ul class=\"wp-block-list\">\n<li>Bea Perolehan Hak atas Tanah dan Bangunan adalah pajak daerah. Jika terjadi peralihan hak atas tanah atau bangunan karena waris, BPHTB tetap dikenakan. <\/li>\n\n\n\n<li>Besarannya tergantung nilai tanah\/bangunan, NJOP (Nilai Jual Objek Pajak), peraturan daerah, serta ada pengurangan atau tidak menurut ketentuan lokal. (<a href=\"https:\/\/www.detik.com\/properti\/kepemilikan-rumah\/d-8107012\/belajar-dari-kasus-leony-wajib-tahu-biaya-balik-nama-rumah-warisan?utm_source=chatgpt.com\">detikcom<\/a>)<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Dokumen yang perlu disiapkan<\/strong><br>Untuk mengurus agar warisan tidak terkena PPh dan agar proses balik nama berjalan lancar, berikut dokumen yang biasanya diperlukan:\n<ul class=\"wp-block-list\">\n<li>Surat keterangan ahli waris atau akta\/penetapan waris yang sah. <\/li>\n\n\n\n<li>Sertifikat tanah\/bangunan yang diwariskan. <\/li>\n\n\n\n<li>Identitas pewaris dan ahli waris. <\/li>\n\n\n\n<li>Surat Pernyataan Pembagian Waris. <\/li>\n\n\n\n<li>NPWP ahli waris, jika diperlukan. <\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Perbedaan istilah dan kerancuan yang sering muncul<\/strong><br>Banyak orang mengira \u201cpajak warisan\u201d adalah PPh atas warisan. Padahal, yang sebenarnya terjadi adalah:\n<ul class=\"wp-block-list\">\n<li>Tidak ada PPh atas warisan, selama SKB PPh diajukan.<\/li>\n\n\n\n<li>Yang dibayar adalah BPHTB (pajak daerah), serta biaya balik nama dan administrasi lainnya seperti PNBP (Penerimaan Negara Bukan Pajak) dan jasa pejabat pembuat akta tanah (PPAT). <\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Pelajaran &amp; Catatan<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dari kasus Leony kita bisa belajar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pentingnya informasi &amp; edukasi<\/strong>: Banyak masyarakat belum tahu bahwa warisan bukan objek PPh dan bahwa ada SKB PPh. Ketidaktahuan ini bisa menyebabkan beban psikologis atau perhitungan yang salah.<\/li>\n\n\n\n<li><strong>Transparansi dalam proses administrasi<\/strong>: Perlu ada kemudahan akses untuk mengetahui berapa besar BPHTB, PNBP, serta biaya administrasi lainnya di daerah masing-masing agar ahli waris bisa memperkirakan biaya.<\/li>\n\n\n\n<li><strong>Kebutuhan surat waris<\/strong>: Bila pewaris tidak membuat surat wasiat atau akta yang menyatakan siapa ahli waris, proses menjadi lebih panjang dan bisa memicu biaya lebih besar.<\/li>\n\n\n\n<li><strong>Pemisahan kewenangan pusat dan daerah<\/strong>: PPh diatur secara nasional, BPHTB diatur oleh pemerintah daerah. Kadang masyarakat mencampurkan keduanya, sehingga sempoyongan ketika menghadapi penyetorannya.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Kesimpulan<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pajak atas warisan di Indonesia tidak semata \u201cpajak penghasilan atas warisan\u201d. Berdasarkan regulasi terbaru:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ahli waris <strong>tidak dikenai PPh Final<\/strong> atas tanah\/bangunan yang diwariskan jika bisa memperoleh SKB PPh.<\/li>\n\n\n\n<li>Namun, <strong>BPHTB tetap harus dibayar<\/strong>, karena pengalihan hak atas tanah\/bangunan karena waris termasuk objek BPHTB.<\/li>\n\n\n\n<li>Biaya untuk balik nama, administrasi PPAT, PNBP, dan lain-lain juga perlu dihitung.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Berikut tulisan tentang pajak atas warisan dengan mengambil pelajaran dari kasus Leony Vitria, agar lebih paham kewajiban dan hak-hak sebagai [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-288","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/posts\/288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/comments?post=288"}],"version-history":[{"count":1,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/posts\/288\/revisions"}],"predecessor-version":[{"id":291,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/posts\/288\/revisions\/291"}],"wp:attachment":[{"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/media?parent=288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/categories?post=288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mediatax.co.id\/index.php\/wp-json\/wp\/v2\/tags?post=288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}