Pemungutan bea perolehan hak atas tanah dan bangunan dalam rangka pengampunan pajak

Himawati, Oktavia Nur Syafi'i (2018) Pemungutan bea perolehan hak atas tanah dan bangunan dalam rangka pengampunan pajak. Masters thesis, Universitas Pelita Harapan.

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Abstract

One of the problems in collecting BPHTB is the imposition of BPHTB due to the transfer of land and/or building rights in the event of tax amnesty. The separation of rights resulting in the title transfer is an object of BPHTB as regulated in Article 85 paragraph (2) letter a number 7 of the PDRD Law. Article 15 paragraph (1) letter a of the Tax Amnesty Law stipulates that the Taxpayer who has obtained Tax Amnesty Approval and pays Redemption Money on non-moving property in the form of land and/or building which has not been in the name of the Taxpayer, must transfer the title to be in the name of the Taxpayer. BPHTB is not included as Tax Amnesty objects, because the objects are central tax obligations, i.e., PPh and VAT and/or PPnBM, while BPHTB is a Regional Tax. This raises the problem because the basis of title transfer is the Tax Amnesty Approval, which is the authority of the Central Government, while the collection of BPHTB is the authority of the Regional Government. This study aims to determine and analyze the arrangements, constraints, and how to solve the constraints that arise to collect BPHTB in the event of Tax Amnesty. This legal research applies descriptive, qualitative research methods, secondary legal materials, with deductive thinking methods and content analysis techniques. Based on the research, it can be concluded that BPHTB is tax payable that is not included as Tax Amnesty object, because BPHTB is a local tax levied by the BPRD. The lack of Taxpayers’ awareness by delaying the process of title transfer and the data confidentiality become problems in collecting the BPHTB. To solve the problems, Notary can be involved in providing legal counseling related to the title transfer and cooperation between the BPRD, PPAT and the Land Office in collecting the data. Moreover, the Central Government should issue regulations on the implementation of Article 15 of the Tax Amnesty Law, review the potential of BPHTB, and intensifying the collection of BPHTB in the event of Tax Amnesty. / Salah satu masalah pelaksanaan pemungutan BPHTB adalah pengenaan BPHTB akibat peralihan hak atas tanah dan/ atau bangunan dalam rangka pelaksanaan Pengampunan Pajak. Pemisahan hak yang mengakibatkan peralihan merupakan objek BPHTB, hal ini diatur dalam Pasal 85 ayat (2) huruf a angka 7 UU PDRD dan Pasal 15 ayat (1) huruf a UU Pengampunan Pajak mengatur bahwa WP yang telah memperoleh Surat Keterangan dan membayar Uang Tebusan atas Harta tidak bergerak berupa tanah dan/ atau bangunan yang belum dibaliknamakan atas nama WP, harus melakukan pengalihan hak menjadi atas nama WP. BPHTB tidak termasuk objek Pengampunan Pajak, karena yang mendapatkan pengampunan adalah kewajiban pajak pusat yaitu PPh dan PPN dan/atau PPnBM, sedangkan BPHTB merupakan Pajak Daerah. Hal ini menimbulkan permasalahan karena alas hak peralihan hak tersebut adalah Surat Keterangan yang merupakan wewenang Pemerintah Pusat, sedangkan pemungutan BPHTB merupakan kewenangan Pemerintah Daerah. Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaturan, kendala-kendala yang timbul dan cara penyelesaian kendala-kendala yang timbul dalam pemungutan BPHTB dalam rangka Pengampunan Pajak. Penelitian hukum ini bersifat deskriptif, metode penelitian kualitatif, bahan hukum sekunder, dengan metode berpikir deduktif dan teknik analisis isi. Berdasarkan hasil penelitian dapat ditarik kesimpulan yaitu BPHTB merupakan pajak terutang yang tidak ikut diampuni dalam rangka Pengampunan Pajak, karena BPHTB yang merupakan Pajak Daerah yang dipungut oleh BPRD. Kurangnya kesadaran WP dengan menunda proses baliknama dan kerahasiaan data menjadi masalah dalam pemungutan BPHTB dimaksud. Untuk cara menyelesaikan permasalahan itu dengan melibatkan Notaris dalam memberikan penyuluhan hukum terkait baliknama dan kerjasama antara BPRD, PPAT, dan Kantor Pertanahan dalam mengumpulkan data dimaksud. Sebaiknya Pemerintah Pusat menerbitkan peraturan pelaksanaan Pasal 15 UU Pengampunan Pajak, mengkaji ulang potensi BPHTB, dan melakukan intensifikasi pemungutan BPHTB dalam rangka Pemungutan Pajak.

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Himawati, Oktavia Nur Syafi'iNIM00000022511UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorPandamdari, EndangNIDN0313026002UNSPECIFIED
Uncontrolled Keywords: BPHTB ; Tax Amnesty
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: Users 15 not found.
Date Deposited: 10 May 2019 04:23
Last Modified: 02 Oct 2020 05:48
URI: http://repository.uph.edu/id/eprint/3285

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