Picture this. You own an older house around East Bekasi, you have agreed to sell it for Rp 600 million, and you plan to use the money as the down payment on a newer, ready-to-occupy home. The buyer is ready, the notary is appointed, all that is left is signing the deed. Then the notary says: "Before I draw up the AJB, the PPh Final has to be paid and the payment validated first." That is the moment many sellers realize there is a tax coming out of their own pocket.
That tax is PPh Final under Article 4 paragraph (2) on the transfer of land and/or buildings. It is generally 2.5% of the transaction value, and it is the seller's obligation, not the buyer's. It is easy to overlook, especially for someone selling a house for the first time. So let us break it down step by step: who pays, how it is calculated, how it differs from BPHTB, and how to pay it through the current tax system.
What Is the 2.5% PPh Final, and Why Does the Seller Pay It?
When a house changes hands, the state sees income received by the seller from disposing of the asset. That income is what PPh Final is charged on. It is called "final" because the tax is settled on the spot, collected at the time of the transaction, and not recalculated at year-end together with other income.
The standard rate is 2.5% of the transfer value, meaning the agreed transaction value or the value deemed applicable under tax rules, whichever is higher. Because the sale proceeds go to the seller, the PPh Final burden sits with the seller. So do not be surprised if the "net" figure you actually receive is not exactly the number on the listing, because this tax has to be set aside first.
One important point: a notary or PPAT will not sign the Sale and Purchase Deed (AJB) until both the seller's PPh Final and the buyer's BPHTB are paid and validated. If the tax is not settled, the transaction stops there, and if you are in a hurry to use the money, you get held up too.
Seller's PPh Final vs Buyer's BPHTB: Do Not Mix Them Up
This is the most common point of confusion. In a single house sale, there are two different taxes carried by two different parties. Many people assume there is just one "transaction tax," when in fact both run side by side.
| Aspect | PPh Final (seller) | BPHTB (buyer) |
|---|---|---|
| Who pays | Seller | Buyer |
| Legal basis | Income Tax Article 4(2) on transfer | Land and Building Acquisition Duty |
| Standard rate | 2.5% of transfer value | 5% of (acquisition value − NPOPTKP) |
| Deduction | None (straight 2.5%) | NPOPTKP applies (Kota Bekasi: Rp 80 million) |
| Paid to | DJP (central tax) | Bekasi city government (regional tax) |
| Purpose | Tax on the seller's income | Tax on the buyer's acquisition of rights |
So if a house sells for Rp 600 million, the seller sets aside roughly Rp 15 million in PPh Final (2.5% × Rp 600 million), while the buyer handles their own BPHTB under a different calculation. For the buyer's side, I cover the BPHTB math separately in how to calculate BPHTB for a first house in Bekasi. These two numbers are often mistaken for one package, but they are different wallets, different offices, different calculations.
How to Calculate PPh Final, With Real Examples
The formula is simple: 2.5% × transfer value. What trips people up is not the formula but which figure serves as the base. Tax officials usually compare the transaction value you agreed on against the value deemed applicable (referencing, among others, the NJOP), then use the higher of the two. So do not just use a lowball figure on a receipt to shrink the tax, because it can be reassessed.
- House sells for Rp 600 million → PPh Final = 2.5% × 600 million = Rp 15 million
- House sells for Rp 750 million → PPh Final = 2.5% × 750 million = Rp 18.75 million
- House sells for Rp 1 billion → PPh Final = 2.5% × 1 billion = Rp 25 million
Many sellers only think about the "profit" between the old purchase price and today's sale price, then forget the tax is calculated on the transfer value, not on the gain. Even if you feel you sold at a loss, PPh Final is still 2.5% of the transaction value. So set this figure aside from the start of negotiations rather than scrambling for cash on signing day.
When Are There Exemptions or Different Rates?
Not every house transfer automatically triggers the full 2.5%. Several situations carry different rules, and these are worth checking with a PPAT or the tax office before you assume:
- Subsidized/simple housing. For simple houses and simple flats transferred by certain parties, there is a rate lower than 2.5%. Ask whether your house falls into this category.
- Transfers to the government. Releasing land or buildings for public-interest purposes under certain schemes has special treatment.
- Gifts, inheritance, and family transfers. Transfers via gift or inheritance to certain parties within a direct family line can be exempt from this PPh Final, subject to conditions. For the BPHTB side, I touch on family transfers in the BPHTB article.
- Small transfer values. There is a value threshold below which a transfer by an individual may not be due, but the figure is small and rarely relevant for landed houses in Bekasi.
Because the list of exemptions and rates is detailed and can change with the latest regulations, do not guess. Confirm your status with a PPAT/notary or directly with the DJP so you know exactly which rate applies to your house.
How to Pay PPh Final: Create Billing, Pay, Validate
Payment now runs through the online tax system. The broad steps are below, though the exact flow is best guided by a notary/PPAT:
- Create a billing code. Through the DJP system (Coretax/the tax portal), generate a billing code for PPh Final on the transfer of land and buildings under the correct payment code. The notary usually helps prepare the data.
- Pay. Pay that billing code via bank, ATM, mobile banking, or another tax payment channel. Keep the state revenue receipt (BPN/NTPN).
- Validate. The PPh Final payment proof must be validated/reviewed by the tax office before the AJB. This stage is what often slows things down if the data does not match, so make sure the name, NPWP, and transaction value are correct from the start.
- Hand it to the PPAT. Once both the seller's PPh Final and the buyer's BPHTB are validated, the PPAT prepares and signs the AJB, then proceeds to the title transfer at BPN.
This Coretax system is the same one buyers use for their own taxes. I explain the buyer-side flow through Coretax in the Coretax and online BPHTB guide for Bekasi home buyers. Again, the system's screens and steps can change at any time, so confirm the latest procedure with a PPAT or the DJP.
The Mistakes That Cost Move-Up Sellers Time
This is the part that most often sends sellers who are trading up into a panic. The scenario is classic: sell the old house, channel the money straight into the new house's down payment, with everything timed tight. Then the problems surface one by one.
First, forgetting to set aside PPh Final funds. Because the focus is on the new house's down payment, many sellers assume the entire sale proceeds are immediately usable. But the 2.5% has to come out before the deed is finalized. If the money is already "locked in" for the new down payment, the sale of the old house can stall purely because the tax has not been paid.
Second, misjudging who pays what. Some sellers assume the buyer handles all taxes, then get caught out when the notary asks for PPh Final from the seller's side. The split has to be clear up front: PPh Final on the seller, BPHTB on the buyer. Put in the agreement who bears what so there is no drama at the notary's desk.
Third, sell-and-buy timing that collides. If you sell the old house and buy the new one almost simultaneously, two tax-and-title processes run in parallel. One stalls, the other slips. So for move-up sellers, buying a new ready-stock home with a clean process is often safer, because you become the first buyer with no old seller's tax chain dragging behind.
Practical rule for move-up sellers: the moment the sale price is agreed, set aside 2.5% for PPh Final and keep it out of the new house's down payment math. Then check your status (full rate or an exemption) with a PPAT/DJP before signing anything.
For Those Selling Old to Move Into New
If your real goal is to move into a newer, ready-to-occupy home, this PPh Final calculation should be part of the plan from the start, not a surprise at the end. Your net proceeds from selling the old house (after PPh Final) are your real budget for the next one.
Take Rumah Emerald 70 on Jl. Raya Perjuangan, North Bekasi, priced in the Rp 700 million range with VAT already included, and installments starting around Rp 5 million per month. The location is dry and flood-free, about 5 minutes to Bekasi Station and Summarecon Mall Bekasi, and 10 minutes to the Bekasi Barat toll gate. Because it is a ready-stock home from the developer, you become the first buyer, so there is no leftover seller's tax issue clinging on at title transfer.
That makes the math more honest: take the proceeds from selling the old house, subtract the 2.5% PPh Final and other costs, then compare against a transparent purchase scheme for Emerald 70. If you are in this position, the Kingspoint team can help run an installment simulation so you know whether your remaining funds after tax are enough to move.
Selling your old house to move into a new one?
Tell the Kingspoint team about your sell-and-buy plan. We can help run an installment simulation and scheme for Rumah Emerald 70 so you know whether your remaining funds after PPh Final are enough to move — straight via WhatsApp.
Chat on WhatsApp NowAlso read: How to Calculate BPHTB for a First House in Bekasi · Coretax & Online BPHTB for Bekasi Home Buyers · Notary & PPAT Costs When Buying a House in Bekasi
Note: this article is general guidance, not tax or legal advice. The rates, exemptions, and procedures for PPh Final, as well as payment via Coretax, can change under prevailing DJP rules; BPHTB and NPOPTKP values follow Kota Bekasi regulations. Always confirm the rate, exemption status, and latest steps with a PPAT/notary and the DJP before transacting.