Tinjauan hukum atas bea perolehan hak atas tanah dan bangunan menurut peraturan daerah nomor 7 tahun 2010 tentang pajak daerah di kota tangerang selatan

Puspawati, Lina (2017) Tinjauan hukum atas bea perolehan hak atas tanah dan bangunan menurut peraturan daerah nomor 7 tahun 2010 tentang pajak daerah di kota tangerang selatan. Masters thesis, Universitas Pelita Harapan.

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Abstract

Dalam setiap transaksi jual-beli tanah yang dilakukan dihadapan PPAT, para pihak terlebih dahulu diwajibkan untuk membayar pajak, baik Pajak Penghasilan (PPh) bagi pihak penjual/pemberi hak ataupun Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) bagi pihak pembeli/yang menerima hak. Penelitian ini melakukan analisis hanya sampai pada taraf deskripsi dalam membuat akta jual beli (Akta Peralihan Hak Atas Tanah) terkait Bea Pengalihan Hak atas Tanah dan Bangunan di wilayah Kota Tangerang Selatan. Pendekatan penelitian yang dilakukan berdasarkan perundang-undangan. Wajib Pajak yang melakukan transaksi pengalihan hak atas tanah dan/atau bangunan dikenakan pajak final sebesar 5% (lima persen) dari jumlah bruto nilai pengalihan. Hal ini diatur dalam PP Nomor 48 Tahun 1994 jo. PP 27 Tahun 1996 jo. PP Nomor 79 Tahun 1999 jo. PP Nomor 71 Tahun 2008 tentang Pembayaran Pajak Penghasilan dari Pengalihan Hak atas Tanah dan/atau Bangunan. Dalam hal Pelaksanaaan Pemungutan Pajak Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) yang menggunakan Sistem “Self Assesment” yang artinya Wajib Pajak dapat menghitung, membayar, dan melaporkan jumlah pajak yang terutang secara langsung. PPAT bertanggung jawab untuk menyusun, membacakan dan menandatangani akta, sehingga PPAT tidak membuktikan kebenaran material dari akta tersebut Banyak kekurangan dalam pembayaran dan validasi BPHTB di Kota Tangerang Selatan. Notaris selaku PPAT ternyata mengeluhkan adanya sistem yang tidak jelas dan mengatakan bahwa peraturan mengenai BPHTB ini sangat rancu. PPAT tidak bertanggung jawab atas kebenaran harga transaksi yang disampaikan oleh para pihak (penjual dan pembeli) yang bertujuan untuk mengurangi pajak. DPPKAD Kotamadya Tangerang Selatan dapat memberikan kemudahan administrasi dan prosedural, pengoptimalan untuk mensosialisasikan dan diseminasi peraturan kepada aparat pemerintahan di wilayah Kotamadya Tangerang Selatan sehingga bisa secara tegas dan disiplin melakukan pemungutan BPHTB / In any transaction of buying and selling land which is done before the deed, the parties in advance are required to pay taxes, both income tax (PPh) on behalf of the seller/giver of rights or the charges acquisition of Rights over land and buildings. The research analysis only to the extent of the description in making and selling the deed (Deed of passage rights to the land) Customs-related transfer of Rights over land and buildings in areas of the city of South Tangerang. Approach to the research done on the basis of legislation. Taxpayers who make transactions transfer of land rights and/or building subject to a final tax of 5% (five per cent) of the gross amount of the value of the redirection. It is set in the PP Number 48 in 1994 jo. PP 27 1996 jo. PP Number 79 in 1999 jo. PP Number 71 in 2008 about the payment of income tax Diversion of land rights and/or building. In the event that she was Voting for tax collection rights to the Acquisition of land and buildings (BPHTB) that uses a system of "Self Assesment" which means Taxpayers can calculate, pay, and report the amount of tax owed directly. PPAT is responsible for compiling, read and sign the deed, so PPAT doesnt prove the truth of the material from the deed. Many of the deficiencies in the validation of payments and BPHTB in South Tangerang Municipality. The notary as a deed apparently complained about the existence of a system that is not clear and said that regulations regarding this very ambiguous BPHTB. PPAT is not responsible for the truth of the transaction price submitted by the parties (seller and buyer) that aims to reduce taxes. DPPKAD South Tangerang Municipality can provide ease of administration and procedural, optimisation to socialize and dissemination rules to the apparatus of Government in the municipality of Tangerang Selatan so they can firmly and discipline do polling BPHTB

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Puspawati, LinaUNSPECIFIEDUNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
ContributorSihombing, JonkerUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: BPHTB; 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: Ms Devy Christiany Zega
Date Deposited: 19 Jun 2019 09:05
Last Modified: 19 Jun 2019 09:05
URI: http://repository.uph.edu/id/eprint/3719

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