Analisis pajak penghasilan (pph) subsidi dan non subsidi dalam penerbitan sertifikat hak milik atas satuan rumah susun

Hotimah, Husnul (2016) Analisis pajak penghasilan (pph) subsidi dan non subsidi dalam penerbitan sertifikat hak milik atas satuan rumah susun. Masters thesis, Universitas Pelita Harapan.

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Abstract

Dalam proses pengalihan hak atas tanah dan/atau bangunan pada rumah susun terdapat Pajak Penghasilan (PPh) Subsidi dan Non Subsidi yang diatur berdasarkan Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2008 tentang Perubahan Ketiga Atas Peraturan Pemerintah Nomor 48 Tahun 1994 tentang Pembayaran Pajak Penghasilan Atas Penghasilan Dari Pengalihan Hak Atas Tanah dan/Atau Bangunan yaitu ketentuan Pasal 4 ayat (1). Penelitian ini bertujuan untuk melakukan pendalaman dan penganalisisan dalam memahami Pajak Penghasilan (PPh) Subsidi dan Non Subsidi dan Pengaruh Pajak Penghasilan (PPh) dalam pelaksanaan pajak pengalihan Hak Atas Tanah dan/Atau Bangunan untuk penerbitan sertifikat Hak Milik Atas Satuan Rumah Susun. Dalam penelitian ini merupakan Jenis penelitian yang digunakan dalam beberapa pendekatan yang terkait pada metode yuridis normatif. Pendekatan yang digunakan di dalam penelitian hukum ini adalah Pendekatan undang-undang (statute approach), Pendekatan konseptual (conceptual approach) dan Pendekatan kasus (case approach). Dengan menggunakan data primer, data sekunder dan data Tersier / In the process of transfer of rights to land and/or buildings on the flats are tax subsidized and non-subsidized regulated by the Indonesian Government Regulation number 71 of 2008 on the third amendment to Government Regulation number 48 of 1994 concerning the payment of income tax on income from the transfer of rights land and/or buildings that the provisions of Article 4 paragraph (1). This study is aimed at deepening understanding and analyzing the income tax subsidized and non-subsidized and tax effect of income taxes in the implementation of transfer of rights to land and/or buildings for the issuance of certificates of title to the apartment units. In this study a type of research that is used in some approaches related to the normative juridical method. The approach is used in the study of this law is the approach the act (statute approach), conceptual approach (conceptual approach) and approach of case approach). By using the primary data, secondary data and Tersier data

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Hotimah, HusnulNIM00000010244UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorGunanegara, GunanegaraUNSPECIFIEDUNSPECIFIED
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: Ms Devy Christiany Zega
Date Deposited: 10 May 2019 03:29
Last Modified: 28 Nov 2020 06:06
URI: http://repository.uph.edu/id/eprint/3164

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