Learning from Soimah, Building Your Own Home Is Troublesome & Overwhelmed

Jakarta, Armfalcon.com – Famous singer, Soimah, immediately went viral after she said that a tax “debt collector” had visited her in 2015. The tax officer, who is called a debt collector, also measures the pavilion built by Soimah.

Previously, Soimah had said that the pavilion he had built had a value of IDR 50 billion. However, after re-assessment, the value reached Rp 4.7 billion.

This shows that Soimah has a VAT payable of 2.2% of IDR 4.7 billion. Spokesperson for the Minister of Finance of the Republic of Indonesia, Yustinus Prastowo, said that the VAT payable had not been billed.

So far, the famous singer also has no record of tax debt. As reported CNNthe Directorate General of Taxes has also stated that they do have an officer like a debt collector named the State Tax Bailiff (JPSN), however, the JPSN will only act after there is a mandate and assignment letter regarding tax actions.

If the people who are called Soimah debt collectors are tax officials, then it is very likely that they are tax assessment officers who research the construction of the Soimah pavilion. Furthermore, tax officers even involve professional appraisers so that they are not arbitrary.

Learning from Soimah’s story, when you build your own house and don’t buy a finished house, then there is one type of tax in terms of house construction that you may not know about. The tax is the Value Added Tax for Building Your Own House (PPN KMS).

Matters regarding KMS VAT are regulated in PMK Number 61/PMK.03/2022 concerning Value Added Tax (VAT) on Own Activities. This rule has been in effect since April 1, 2022.

The meaning of KMS itself is the activity of constructing buildings, both new buildings and expansion of old buildings, which are carried out not in business activities or work by individuals or entities whose results are used alone or used by other parties.

What are the rules regarding this tax, how do you calculate the KMS VAT amount? Here’s the review.

Not all houses built by themselves are subject to KMS VAT

The buildings that will be subject to KMS VAT rates are buildings that are built at least 200 square meters. Meanwhile, the main construction consists of wood, concrete, and masonry bricks or similar materials, and or steel.

This one tax is clearly obliged to be paid by the person doing the KMS, via a deposit from the bank or post office. After that, this payment also needs to be reported.

The tax objects from KMS are development activities carried out by taxpayers. That is why the type of tax from this activity is Value Added Tax (VAT), the rate of which has been stipulated in the applicable laws and regulations.

How to calculate KMS VAT amount?

As stated in Article 3 Paragraph 2 PMK Number 61/PMK.03/2022 concerning Value Added Tax (VAT) on Own Activities, the amount of this tax is calculated from the result of multiplying 20% ​​with the VAT rate as stipulated in Article 7 paragraph (1) of the Law on Value Added Tax multiplied by the basis tax imposition.

So if you look at the Soimah case, the pendopo that Soimah built is estimated at Rp. 4.7 billion. Then the KMS VAT calculation is:

(20% x 11%) x IDR 4.7 billion = IDR 103.4 million

What is the important lesson from all this?

It is very important for those of you who want to build your own house to measure the area of ​​the building so you can find out whether you will be subject to KMS VAT or not.

After determining the area of ​​the building, the next step is to calculate the costs that will be spent on constructing the building. With this calculation, you can get an idea of ​​how much KMS VAT will be paid.

Without this calculation, don’t be surprised if the DGT will conduct an appraisal or assessment of the building you are constructing, such as in the case of Soimah’s Tulungo Pendopo.

Every assessment that is carried out has the potential to make the value of your building higher than the total real costs that you incur. If this is what you experience, you will certainly lose.

Feel free to consult

Embarrassed to ask astray on the street, when you experience doubts about this, then don’t hesitate to ask the account representative at the Tax Service Office (KPP) where you are registered.

It is very important to know this, regarding your plans to build a house or building independently.

[Gambas:Video CNBC]

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