Rules For The Rental Of Shophouses And How To Calculate It, Property Businessmen Must Know

Shop rental tax (Freepik)

YOGYAKARTA - Opening the shop rental is a very promising business. However, before renting it out, shophouse owners need to know the amount of the shop rental tax. These calculations are important to be done to be able to determine the right shop rental price and not ignore tax responsibilities.

Business renting out shophouses can bring attractive income because the demand is fairly high. Especially if your shophouse building is in a strategic location or a crowded place. Usually shophouses are rented to open shops to an office for a business or business.

By renting out shop houses, you can get passive income or you can call it property investment. But before that, you first know how much the shop rent tax is and how to calculate it.

Provisions regarding the rent tax for shop houses have been regulated in Law (UU) Number 36 of 2008. The regulation stipulates the amount of Income Tax (PPh) obtained from land and building rental activities, including apartments, office buildings, shop houses, and other types of properties.

Based on the law, what is the object of taxation is income. The income in question is any additional economic capacity received by mandatory, both from Indonesia and outside Indonesia.

The ruko rental tax rules are related to Article 4 paragraphs 1 and 2, each setting Value Added Tax (PPn) and PPh. The article explains that income from land rentals and / or buildings is subject to final taxes.

The following is an explanation of the rent-seeking tax that must be paid to the state treasury:

Owners and shop tenants have their respective rights and obligations for tax matters. As previously stated, taxpayers here can be in the form of bodies, companies, and individuals.

As is well known, companies that lease a building are required to pay PPh of 10%. This tax is imposed on individuals or individuals who rent property assets in the form of shop houses to consumers or other parties.

Meanwhile, the tax rules for people or companies who rent their buildings, if the leaser has the status of a taxable entrepreneur (PKP), then 11% of VAT is imposed. The company is also required to issue a tax invoice.

The following is an example of the calculation of the shop rental tax:

Rudi rented a shophouse at Alview Regency to be occupied as an office for Cindy with the status of PKP, with a shop rental price of Rp120,000,000.00 per year. Rudi intends to rent a shophouse within two years, so the total rental fee is:

Ruko Rental Fees: (Lotal Price Per Year X 2 Years)

IDR 120,000,000.00 X 2 years = IDR 240,000,000.00

It is known that the amount of rent for the shophouse that Rudi had to pay was Rp. 240,000,000.00. So Rudi bears VAT amounting to:

VAT: 11% x Ruko Rental Fee

11% x IDR 240,000,000.00 = IDR 26,400,000.00

On the other hand, shophouse owners (PKP) are required to pay the tax on rent for shop houses to the state treasury and must be paid by shop renters. The amount of PPh rents for shop houses: IDR 24,000,000.00

The calculations exemplified above are calculations for individual shophouse rental taxes (PKP) and companies. Meanwhile, if the taxpayers are fellow companies, for example PT Indonesia Jaya rents shop houses to developers, then all taxes must be paid by developers.

Demikianlah reviewasi mengenai berapa pajak sewa ruko yang harus dibayarkan. Pemilik bisnis sewaran ruko maupun pihak pembeli wajib memahami aturan mengenai pajak tersebut. Baca juga artikel jenis-nis pajak jual rumah.

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