SEAToday.com, Jakarta - Rumah kos-kosan tidak lagi menjadi objek pajak daerah usai Undang-Undang No. 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah (UU HKPD) berlaku per 5 Januari 2024.
Sebelumnya menurut UU No.28 tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (PDRD), kos-kosan dengan lebih dari 10 kamar masuk dalam kategori hotel. Oleh karena itu, rumah kos tersebut dikenakan pajak hotel.
Besaran pajak tersebut paling tinggi sebesar 10 persen. Sementara presentase pajak hotel itu secara spesifik ditetapkan dengan Peraturan Daerah.
Namun menurut UU yang baru, rumah kos tidak lagi menjadi objek pajak barang dan jasa tertentu. Alhasil, rumah kos tidak lagi dikenakan pajak daerah.
Aturan in berlaku dua tahun sejak UU HKPD berlaku pada 5 Januari 2024.
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