Peran notaris terhadap penerimaan pajak berkaitan dengan peraturan pemeruntah nomor 34 tahun 2016

Nugroho, Novaris Setyo (2021) Peran notaris terhadap penerimaan pajak berkaitan dengan peraturan pemeruntah nomor 34 tahun 2016. Masters thesis, Universitas Pelita Harapan.

[img] Text (Title)
ilovepdf_merged (12).pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (924kB)
[img]
Preview
Text (Abstract)
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (249kB) | Preview
[img]
Preview
Text (ToC)
ToC.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (544kB) | Preview
[img]
Preview
Text (Chapter1)
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (2MB) | Preview
[img] Text (Chapter2)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (2MB)
[img] Text (Chapter3)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img] Text (Chapter4)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (3MB)
[img] Text (Chapter5)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img]
Preview
Text (Bibliography)
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (423kB) | Preview

Abstract

Proses peralihan hak kepemilikan hak atas tanah dapat melalui jual beli, tukar-menukar, perjanjian pemindahan hak, pelepasan hak dan lain-lain. Pemilik hak atas tanah berkewajiban untuk membayar pajak atas sebagian dari nilai ekonomi yang diperoleh dari hasil pengalihan hak atas tanah, dan penghasilan yang dapat dikenakan pajak atas hal ini adalah penghasilan dari transaksi pengalihan hak. Rumusan masalah dalam penelitian ini adalah bagaimana pengaturan atas penerimaan Pajak Pengalihan, dan bagaimana Peran Notaris terhadap penerimaan Pajak Pengasilan berdasarkan Peraturan Pemerintah Nomor 34 Tahun 2016 Tentang PPH Atas Penghasilan dari Pengalihan Hak Atas Tanah dan/ atau Bangunan, dan Perjanjian Pengikatan Jual Beli atas Tanah dan/ atau Bangunan beserta perubahannya. Tarif Pajak Penghasilan atas Pengalihan Hak atas Tanah dan Bangunan tercantum dalam Pasal 2 ayat (1) Peraturan Pemerintah Nomor 34 Tahun 2016 yaitu 2,5% atas penghasilan yang disetorkan ke Bank dan dilaporkan ke Kantor Pajak. dilanjutkan dengan pendaftaran peralihan hak atas tanah di Badan Pertanahan Nasional dengan pembuatan Akta Jual Beli yang dibuat oleh Pejabat Pembuat Akta Tanah. Selain Pajak Penghasilan yang menjadi tanggungan penjual, dikenal pula Bea Perolehan Hak atas Tanah dan Bangunan yang merupakan pajak pembeli. Notaris bertanggung jawab untuk tidak melakukan penandatanganan PPJB apabila belum dipenuhi kewajiban perpajakan oleh para pihak. Jadi, setiap akta yang dibuat oleh notaris, merupakan alat bukti yang sah dan berkedudukan kuat, yang dibuat berdasarkan peraturan pemerintah dan peraturan yang mengatur tentang jabatan notaris itu sendiri. Peran notaris adalah membuat PPJB sebagai akta otentik dan notaris bertanggungjawab atas kepastian pelaksanaan pengenaan pajak PPJB, Karna pajak menurut peraturan yang di tetapkan pemerintah dapat di paksakan, tetapi tidak ada jasa timbal balik dari Negara secara langsung namun untuk memelihara kesejahteraan Negara./ The process of transferring ownership rights to land can be through buying and selling, exchanging, transferring rights agreements, relinquishing rights and others. Owners of land rights are obliged to pay taxes on part of the economic value obtained from the transfer of land rights, and the income that can be taxed on this is income from the transfer of rights transactions. The formulation of the problem in this study is how to regulate the transfer of Tax receipts, and how the role of a Notary in Income Tax receipts based on Government Regulation Number 34 of 2016 concerning Income Tax on Income from the Transfer of Land and/or Building Rights, and Sale and Purchase Agreements on Land and Buildings. / or the Building and its modifications. The rate of Income Tax on the Transfer of Land and Building Rights is stated in Article 2 paragraph (1) of Government Regulation Number 34 of 2016 which is 2.5% on income deposited with the Bank and reported to the Tax Office. followed by the registration of the transfer of land rights at the National Land Agency by making a Sale and Purchase Deed made by the Land Deed Making Officer. In addition to the Income Tax which is borne by the seller, there is also the Customs for the Acquisition of Land and Building Rights which is the buyer's tax. The notary is responsible for not signing the PPJB if the parties' tax obligations have not been fulfilled. So, every deed made by a notary is a valid and well-established evidence, which is made based on government regulations and regulations governing the position of the notary itself. The role of the notary is to make PPJB an authentic deed and the notary is responsible for the certainty of the implementation of the PPJB tax imposition, because taxes according to the regulations set by the government can be forced, but there is no reciprocal service from the State directly but to maintain the welfare of the State.

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Nugroho, Novaris SetyoNIM01656190020Novaris_93@yahoo.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSihombing, JonkerNIDN0324024801jonker.sihombing@uph.edu
Uncontrolled Keywords: ppjb ; pajak ; notaris
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 18166 not found.
Date Deposited: 10 Aug 2021 02:50
Last Modified: 15 Sep 2021 03:16
URI: http://repository.uph.edu/id/eprint/41473

Actions (login required)

View Item View Item