Analisis tentang surat edaran ditjen pajak nomor se-30/pj/2014 terhadap akta kuasa menjual yang dibuat di luar perjanjian pengikatan jual beli untuk menyiasati kewajiban pajak

Gunawan, Reinaldo Rhesa (2015) Analisis tentang surat edaran ditjen pajak nomor se-30/pj/2014 terhadap akta kuasa menjual yang dibuat di luar perjanjian pengikatan jual beli untuk menyiasati kewajiban pajak. Masters thesis, Universitas Pelita Harapan.

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Abstract

Someone who wanted to dispose of the land and/or buildings that have been purchased with the PPJB keel in practice makes PPJB keel which is accompanied by a deed selling power to deal with the payment of income tax duty and duties Acquisition of Land and Buildings. One of the government's efforts to avoid it is by the issuance of the Directorate General of Taxation Circular Letter No. SE-30/PJ/2014 on Monitoring of Transactions Transfer of Rights to Land and / or Building Through the Sale and Purchase. This study aims to deepen and analysis in understanding the rights and duties arising with the establishment of the PPJB, the power to sell and AJB that may cause the parties to deal with tax obligations and the role of the Directorate General of Taxation Circular Letter to avoid it, act with the normative approach to the interview. Normative approach will be done with elaborate theories about the elements of the agreement, the basic agreement, the terms of the legal agreement, the cancellation of the agreement, subject to the sale and purchase of land and buildings, the object of sale of land and buildings, rights and duties in the sale and purchase of land and / or buildings, selling and buying procedures and power of attorney letters, besides, the approach with interviews will be conducted on Notary / PPAT authorized. From these results it can be concluded that with the establishment of the PPJB keel and deed selling power simultaneously, can cause the parties to deal with tax liabilities and the Directorate General of Taxation issued Circular Letter is not able to prevent the parties in dealing the tax liability in the sale and purchase of land and/or buildings. / Seseorang yang hendak mengalihkan tanah dan/atau bangunan yang telah dibelinya dengan PPJB lunas dalam prakteknya membuat PPJB lunas yang disertai dengan akta kuasa menjual untuk menyiasati kewajiban pembayaran yakni Pajak Penghasilan dan Bea Perolehan Hak atas Tanah dan Bangunan. Salah satu upaya pemerintah untuk menghindari hal tersebut yakni dengan dikeluarkannya Surat Edaran Direktur Jenderal Pajak Nomor SE-30/PJ/2014 tentang Pengawasan Atas Transaksi Pengalihan Hak Atas Tanah Dan/Atau Bangunan Melalui Jual Beli. Penelitian ini bertujuan untuk melakukan pendalaman dan penganalisisan dalam memahami mengenai hak dan kewajiban yang timbul dengan dibuatnya PPJB, akta kuasa menjual dan AJB yang dapat menyebabkan para pihak menyiasati kewajiban pajak dan peran serta SE Ditjen Pajak untuk menghindari hal tersebut yakni dengan pendekatan normatif dengan wawancara. Pendekatan secara normatif akan dilakukan dengan menjabarkan teori mengenai unsur perjanjian, asas perjanjian, syarat sah perjanjian, batalnya perjanjian, subjek jual beli tanah dan bangunan, objek jual beli tanah dan bangunan, hak dan kewajiban dalam jual beli tanah dan/atau bangunan, prosedur jual beli dan surat kuasa sedangkan pendekatan dengan wawancara akan dilakukan terhadap Notaris/PPAT yang berwenang. Dari hasil penelitian tersebut dapat disimpulkan bahwa dengan dibuatnya PPJB lunas dan akta kuasa menjual secara bersamaan dapat menyebabkan para pihak menyiasati kewajiban pajak dan dengan dikeluarkannya Surat Edaran Ditjen Pajak tersebut belum dapat mencegah para pihak dalam menyiasati kewajiban pajak dalam transaksi jual beli tanah dan/atau bangunan.

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Gunawan, Reinaldo RhesaNIM00000005409UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorUntung, Hendrik BudiUNSPECIFIEDUNSPECIFIED
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Notary
Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Notary
Depositing User: Phillips Iman Heri Wahyudi
Date Deposited: 21 Nov 2020 05:33
Last Modified: 21 Nov 2020 05:33
URI: http://repository.uph.edu/id/eprint/12626

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