SEPUTAR PROPERTI/Jakarta – Pemerintah melalui Kementerian Keuangan telah menerbitkan Peraturan Menteri Keuangan (PMK) Nomor 7 Tahun 2024 tentang Pajak Pertambahan Nilai atas Penyerahan Rumah Tapak dan Satuan Rumah Susun yang Ditanggung Pemerintah (PPN DTP) Tahun Anggaran 2024. Terbitnya PMK 7/2024 tentu akan memberikan kepastian bagi masyarakat untuk menikmati program insentif PPN DTP tersebut.
“Penerapan stimulus bagi sektor realestat melalui PPN DTP yang merupakan penggerak roda perekonomian tentu akan sangat baik. Pelaku usaha properti berharap insentif ini akan berdampak meningkatkan laju pertumbuhan ekonomi nasional,” cetus Wakil Ketua Umum Dewan Pengurus Pusat Persatuan Perusahaan Realestat Indonesia (DPP REI) Bidang Kebijakan Perpajakan, Budi Hermawan.
Ketum REI Sambut Positif Situasi Pemilu 2024 yang Berjalan Lancar dan Aman
Menteri Keuangan Sri Mulyani Indrawati telah menandatangani dan menerbitkan PMK 7/2024 pada 12 Februari 2024 terkait PPN DTP dua hari sebelum pelaksanaan Pemilu Presiden dan Wakil Presiden serta Pemilu Legislatif yang berlangsung 14 Februari lalu.
Budi menjelaskan, secara prinsip PMK Ditanggung Pemerintah ini tidak berbeda dengan aturan yang sama sebelumnya. Periode transaksi yang dapat diikutsertakan dalam program insentif PPN DTP untuk sektor realestat mulai September 2023 sampai dengan Desember 2024.
“Insentif yang diterima atas penerimaan uang mulai November 2023 sampai Desember 2024. Selain itu, insentif 100% untuk pelunasan dan serah terima unit paling lambat Juni 2024 dan 50% untuk pelunasan dan serah terima paling lambat Desember 2024,” tutur Budi.
Sinar Mas Land Optimis Industri Properti Tumbuh Positif di Tahun 2024
Untuk dokumen pendukung di aplikasi Sistem Informasi Kumpulan Pengembang (SiKumbang) seperti dokumen penjualan dan berita acara serah terima (BAST) dilaporkan selambatnya bulan berikutnya. “Kriteria maksimal harga sampai dengan Rp5 miliar per unit hunian. Perhitungan insentif yang bisa diterima maksimal Rp2 miliar per unit dikalikan dengan tarif insentif yang dapat dinikmati,” ucapnya.
Sedangkan tambahan untuk unit hunian yang harus dilaporkan selambatnya Juni 2024 dengan ketentuan unit ready stock, unit dalam proses dan estimasi harga atas kedua jenis stock yang harus dilaporkan dalam program SiKumbang.
Bogor Barat Kian Berkembang. Graha Arraya Tawarkan Uang Muka Rp1 Juta All Inn
PMK Nomor 7/2024 disahkan sekaligus menggantikan beleid sebelumnya, yakni PMK Nomor 120 Tahun 2023 yang terbit pada 21 November 2023. Payung hukum ini bertujuan mendukung sektor industri properti di Indonesia.
PMK ini untuk mendorong pertumbuhan ekonomi nasional ditengah dinamika perekonomian global dan meningkatkan daya beli masyarakat bagi sektor industri perumahan. Peraturan ini menjadi langkah konkret pemerintah dalam memberikan insentif kepada masyarakat melalui PPN DTP di tahun 2023 yang berlanjut hingga akhir tahun 2024.
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