Pelaksanaan pemungutan pajak penghasilan dalam pengalihan hak atas tanah dan/atau bangunan dihubungkan dengan pp nomor 71 tahun 2008 dan pp nomor 34 tahun 2016 (studi kasus pengalihan hak atas tanah dan/atau bangunan yang didahului dengan perjanjian pengikatan jual beli)

Mulyono, Mulyono (2016) Pelaksanaan pemungutan pajak penghasilan dalam pengalihan hak atas tanah dan/atau bangunan dihubungkan dengan pp nomor 71 tahun 2008 dan pp nomor 34 tahun 2016 (studi kasus pengalihan hak atas tanah dan/atau bangunan yang didahului dengan perjanjian pengikatan jual beli). Masters thesis, Universitas Pelita Harapan.

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Abstract

Berdasarkan PP Nomor 71 Tahun 2008, Orang pribadi atau badan yang menerima atau memperoleh penghasilan dari pengalihan hak atas tanah dan/atau bangunan wajib membayar sendiri Pajak Penghasilan yang bersifat final sebesar 5% sebelum akta, keputusan, perjanjian, kesepakatan atau risalah lelang atas pengalihan hak atas tanah dan/atau bangunan ditanda tangani oleh pejabat yang berwenang. Dalam praktek, muncul Perjanjian Pengikatan Jual Beli karena adanya Syarat Tunda yang harus dipenuhi sehingga dalam hal ini sesungguhnya secara yuridis belum terjadi perpindahan hak dari Penjual dan Pembeli dan belum terutang Pajak Penghasilan yang bersifat final. Sejak terbitnya PP Nomor 34 Tahun 2016, sejak dibuatnya Perjanjian Pengikatan Jual Beli, pihak Penjual telah terhutang Pajak Penghasilan Final sebesar 2,5%. Dalam penelitian ini, pengumpulan data dilakukan dengan menggunakan pendekatan Perundang-undangan dan juga pendekatan kasus, yaitu dengan menganalisa peraturan perundangan terkait Pajak Penghasilan dan kasus dari Pengadilan Pajak. Dari hasil penelitian tersebut, dapat disimpulkan bahwa apabila terjadi perubahan nama pembeli dalam PPJB, maka atas penghasilan dari penjualan tersebut akan terhutang Pajak Penghasilan normal (non-final). Notaris berwenang untuk memberikan penyuluhan hukum sehubungan dengan pembuatan Akta Perjanjian Pengikatan Jual Beli, termasuk aspek peraturan hukum perpajakan terkait. Notaris tidak wajib untuk melaporkan secara bulanan rincian akta PPJB tersebut kepada Direktorat Jenderal Pajak karena bukan termasuk dalam akta pengalihan hak. Dalam Akta Jual Beli yang dibuat oleh PPAT, terdapat kewajiban untuk laporan bulanan kepada Direktur Jenderal Pajak mengenai penerbitan akta yang terkait pengalihan hak atas tanah dan/atau bangunan / Based on Government Regulation No. 71 Year 2008, an individual or entity that receives or earns income from the transfer of land and/or buildings rights is required to pay their own final income tax with the rate of 5% before the deed, decisions, treaties, agreements or the minutes of an auction for the transfer of rights to land and/or building are signed by an authorized officer. In practice, Sale and Purchase Commitment Agreement is used since there are conditions that must be met, so in this case the ownership has not been legally transferred and not subject to the final income tax. Since Government Regulation No. 34 Year 2016 is enacted, the Seller is subject to Final Income Tax of 2,5% when the Sale and Purchase Commitment Agreement has been made. In this study, data collection is done by using the statue approach and case approach i.e. by analyzing the related regulations related to the Income Tax and the Tax Court decisions. The research concludes that if there is a change in the buyer's name Sale and Purchase Commitment Agreement, the seller is subject to normal income tax (non-final). Notary is authorized to provide legal counseling in connection with the preparation the Deed of Sale and Purchase Commitment Agreement, including regulatory aspects related to taxation law. Notaries are not required to report the detailed list of Deed of Sale and Purchase Commitment Agreement to the Directorate General of Tax on monthly basis, since it is not a deed of transfer of rights. In the Sale and Purchase Agreements made by Land Deed Official, there is an obligation to report to the Director General of Taxation on monthly basis related to the issuance of deeds related to the transfer of rights to land and/or buildings

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Mulyono, MulyonoNIM000000013789UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorGunanegara, GunanegaraNIDN0319036703UNSPECIFIED
Additional Information: T 56-14 MUL p
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 18 not found.
Date Deposited: 10 Jun 2019 09:04
Last Modified: 28 Sep 2021 04:38
URI: http://repository.uph.edu/id/eprint/3312

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