Perlindungan hukum ahli waris atas harta waris pada pemberlakuan undang-undang tentang pengampunan pajak

Waluyo, Devi Hidayanti (2021) Perlindungan hukum ahli waris atas harta waris pada pemberlakuan undang-undang tentang pengampunan pajak. Masters thesis, Universitas Pelita Harapan.

	Text (Title) Devi Waluyo -REV.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (93kB) | Request a copy
Preview	Text (Abstract) ABSTRACT.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (65kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (117kB) | Preview
Preview	Text (Chapter1) CHAPTER1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (361kB) | Preview
	Text (Chapter2) CHAPTER2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (487kB) | Request a copy
	Text (Chapter3) CHAPTER3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (144kB) | Request a copy
	Text (Chapter4) CHAPTER4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (278kB) | Request a copy
	Text (Chapter5) CHAPTER5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (64kB) | Request a copy
Preview	Text (Bibliography) BIBLIOGRAPHY.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (201kB) | Preview
	Text (Appendices) APPENDICES.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (562kB) | Request a copy

Abstract

Di Indonesia kebijakan tax amnesty terakhir kali dilaksanakan pada tahun 2016 dalam rangka meningkatkan pendapatan negara dalam sektor pajak, dalam pelaksanaannya kebijakan tersebut memberikan ampunan bagi wajib pajak yang selama ini tidak melaksanakan kewajiban pajak sesuai ketentuan yang berlaku, hal ini tidak mencerminkan keadilan bagi wajib pajak yang patuh. Selain itu, kebijakan tax amnesty juga menimbulkan permasalahan dalam bidang waris, dimana harta kekayaan yang telah dialihkan sebagai pelunasan utang dan tidak ikut dilaporkan dalam Surat Pemberitahuan Tahunan (SPT) pada saat mengikuti program tax amnesty dikemudian hari menjadi masalah bagi ahli waris yang harus dibebankan kewajiban perpajakan yang timbul pada proses peralihan hak dan dikenakan sanksi sebagaimana dalam Pasal 18 ayat (3) Undang-Undang No. 11 Tahun 2016 tentang Pengampunan Pajak. Penelitian ini bertujuan untuk memperoleh perlindungan hukum bagi ahli waris terkait kewajiban perpajakan yang dibebankan kepadanya atas harta kekayaan yang telah beralih hak kepada pihak lain sebagai pelunasan utang. Dalam penelitian ini menggunakan metode pendekatan yuridis normatif yang bersifat kualitatif. Hasil penelitian menunjukkan bahwa tidak terdapat perlindungan hukum yang jelas bagi ahli waris baik dalam pelaksanaannya maupun dalam ketentuan undang-undang perpajakan khususnya Undang-Undang No. 11 Tahun 2016 tentang Pengampunan Pajak dan Undang-Undang No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan terkait Pajak Penghasilan (PPh) yang dibebankan kepada ahli waris atas harta kekayaan telah dialihkan sebagai pelunasan hutang dan pengenaan sanki atas harta kekayaan belum dilaporkan pada saat mengikuti program tax amnesty pada tahun 2016. Pemerintah dalam hal ini Kementerian Keuangan, Direktur Jenderal Pajak harus membuat aturan-aturan pelaksana terkait pembebasan kewajiban perpajakan dan penghapusan sanksi denda bagi ahli waris atas harta kekayaan yang baik belum atau kurang dilaporkan oleh pewarisnya pada saat mengikuti program tax amnesty tahun 2016, serta untuk segera membuat aturan pelaksana terkait Program Pengungkapan Pajak Sukarela (PPS) yang akan dilakasanakan pada awal tahun 2022 guna memberikan kepastian hukum, keadilan dan perlindungan hukum bagi wajib pajak dalam pelaksanaan program tersebut "/" In Indonesia, the last tax amnesty policy was implemented in 2016 in order to increase state revenue, in its implementation the policy provides forgiveness for taxpayers who have not carried out taxes in accordance with applicable regulations, this does not reflect justice for obedient taxpayers. In addition, the tax amnesty policy also creates problems in the field of inheritance, where assets that are transferred as debt repayments and are not reported in the Annual Tax Return when participating in the tax amnesty program in the future become a problem for the heirs who must be charged with tax obligations that must be imposed. arises in the creation of rights and is subject to sanctions as referred to in Article 18 paragraph (3) of Law No. 11 of 2016 concerning Tax Amnesty. This study aims to obtain legal protection for the heirs regarding the obligations imposed on them for assets that have been transferred to other parties' rights as debt repayments. This research uses a normative juridical approach that is qualitative in nature. The results of the study indicate that there is no clear legal protection for heirs both in its implementation and in the provisions of the tax law, especially Law no. 11 of 2016 concerning Tax Amnesty and Law No. 7 of 2021 concerning Harmonization of Tax Regulations related to Income Tax imposed on heirs on assets that have been transferred as debt repayment and imposition of sanctions on assets that have not been reported when participating in the tax amnesty program in 2016. The government, in this case the Ministry of Finance, The Director General of Taxes must make regulations related to tax obligations and the elimination of fines on heirs for assets that have not been or are not reported by the heirs when participating in the 2016 tax amnesty program, as well as to immediately take actions related to the Disclosure Program (PPS) which will be implemented in early 2022 to provide legal certainty, justice and legal protection for taxpayers in the implementation of the program.

Actions (login required)

View Item