Pendaftaran peralihan hak atas tanah dalam rangka pengampunan pajak menurut peraturan pemerintah nomor 24 tahun 1997

Lahema, Chris Lizart (2018) Pendaftaran peralihan hak atas tanah dalam rangka pengampunan pajak menurut peraturan pemerintah nomor 24 tahun 1997. Masters thesis, Universitas Pelita Harapan.

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Abstract

Tax amnesty is one of the key policy during the reign of President Joko Widodo. Tax amnesty as stipulated in Law No. 11 of 2016 regarding Tax Amnesty is presented as a solution for the national development - which requires an enormous funding through taxation - yet is not fully supported by the Indonesians, especially the taxpayers. Taxpayers who had obtained the tax amnesty facility and paid the redemption money, have to transfer the title of the immovable goods in form of land to his name – through the execution of a notarized statement letter between a nominee and the taxpayer. This is stipulated in the Ministry of Agrarian Affairs and Spatial Planning/ Head of the National Land Agency Regulation No. 15 of 2017 jo Circular No. 9/SE/X/2017. The use of this notarized statement letter is in accordance with Article 37 (2) Government Regulation No. 24 of 1997. The role of PPAT is still regulated in the above-mentioned circular in accordance with government regulation of the registration of land. The method used in this research is normative legal research, used to analyze the quality of law with ideal parameter, which is fairness, utility, and certainty. / Pengampunan pajak merupakan salah satu program andalan pemerintahan Presiden Joko Widodo. Pengampunan pajak dilakukan berdasarkan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak. Pengampunan pajak hadir sebagai salah satu solusi bagi masalah pembagunan nasional yang memerlukan pendanaan besar yang bersumber utama dari penerimaan pajak, dimana belum didukung sepenuhnya oleh seluruh rakyat Indonesia, terutama wajib pajak. Bagi wajib pajak yang telah memperoleh fasilitas pengampunan pajak dan membayar uang tebusan, maka harta tidak bergerak berupa tanah yang belum dibaliknamakan atas nama wajib pajak, harus melakukan pengalihan hak menjadi atas nama wajib pajak, melalui penandatanganan surat pernyataan notariil antara nominee dan wajib pajak. Hal ini diatur dalam Peraturan Menteri Agraria dan Tata Ruang/Kepala Badan Pertanahan Nasional Republik Indonesia Nomor 15 Tahun 2017 jo Surat Edaran Nomor 9/SE/X/2017. Penggunaan Surat Pernyataan Notariil ini sesuai dengan ketentuan pasal 37 ayat (2) Peraturan Pemerintah Nomor 24 Tahun 1997. Peran PPAT yang diamanatkan dalam Peraturan Pemerintah ini juga tetap diakomodir melalui pengaturan dalam Surat Edaran tersebut di atas. Metode yang digunakan dalam penelitian ini adalah metode penelitian hukum normatif, yaitu penelitian yang mengkaji kualitas norma hukum dengan parameter yang ideal: keadilan, kemanfaatan, dan kepastian hukum.

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Lahema, Chris LizartUNSPECIFIEDUNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorGunanegara, GunanegaraUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: Tax Amnesty ; Notarized Statement Letter ; Notary ; PPAT
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: 19 Jun 2019 03:22
Last Modified: 19 Jun 2019 03:22
URI: http://repository.uph.edu/id/eprint/3423

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