Peran notaris dalam meningkatkan kewajiban perpajakan dan mencegah tindak pidana perpajakan dari transaksi pembayaran PPH pengalihan hak atas tanah dan/atau bangunan

Saputra, Hendrik (2022) Peran notaris dalam meningkatkan kewajiban perpajakan dan mencegah tindak pidana perpajakan dari transaksi pembayaran PPH pengalihan hak atas tanah dan/atau bangunan. Masters thesis, Universitas Pelita harapan.

[img]
Preview
Text (Title)
CT_01656200078_HENDRIK SAPUTRA.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (65kB) | Preview
[img]
Preview
Text (Abstract)
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (723kB) | Preview
[img]
Preview
Text (ToC)
ToC.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (804kB) | 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 (4MB)
[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 (712kB)
[img]
Preview
Text (Bibliography)
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB) | Preview
[img] Text (Appendices)
Appendices_watermark.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)

Abstract

Tujuan Penelitian penulisan dalam tesis dengan judul “Peran Notaris Dalam Meningkatkan Kewajiban Perpajakan dan Mencegah Tindak Pidana Perpajakan Dari Transaksi Pembayaran PPh Pengalihan Hak Atas Tanah dan/Atau Bangunan” dengan maksud bertujuan untuk pemahaman mendalam mengenai Hak dan Kewajiban Notaris berdasarkan UUJN dan UU Perpajakan termasuk memahami peran Notaris dalam transaksi pengalihan hak atas tanah dan/atau bangunan serta meningkatkan kewajiban perpajakan dan mencegah tindak pidana perpajakan dari pembayaran PPh atas pengalihan hak atas tanah dan/atau bangunan. Dalam kaitan ini, Notaris dapat melaksanakan kewajiban sesuai UUJN dan tidak melanggar pidana sesuai UU Perpajakan serta berperan dalam meningkatkan penerimaan pajak bagi Negara. Penulis menggunakan jenis penelitian Hukum Normatif, khususnya pendekatan yuridis normatif dimana pendekatan akan mengacu kepada hukum dan peraturan perundang-undangan notaris, perpajakan dan pidana yang berlaku serta dengan cara meneliti bahan Pustaka atau data sekunder terhadap asas-asas hukum serta studi kasus yang dengan kata lain sering disebut sebagai penelitian hukum kepustakaan. Jenis pendekatan yang digunakan dalam penelitian ini yakni Pendekatan Perundang-undangan (Statue Approach), Pendekatan Kasus (Case Approach) dan Pendekatan Konseptual (Library Research). Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan bahwa Pembayaran Pajak Penghasilan (PPh) Atas Transaksi Pengalihan Hak Atas Tanah dan/atau Bangunan merupakan kewenangan dan kewajiban bagi para Wajib Pajak, bukan Notaris. Pada Undang-Undang Jabatan Notaris tidak terdapat pasal yang mengatur mengenai kewenangan Notaris sebagai pejabat umum untuk menyetorkan Pajak Penghasilan (PPh) Atas Transaksi Pengalihan Hak Atas Tanah dan/atau Bangunan namun demikian Notaris juga diwajibkan untuk selalu berpedoman pada Undang-Undang Jabatan Notaris dan Kode Etik Profesi. Seorang Notaris tentunya harus memiliki moral yang tinggi. Peraturan saat ini sudah cukup mengakomodir pemenuhan kewajiban perpajakan Wajib Pajak dan mencegah terjadinya penghindaran pajak. Dengan demikian apabila Notaris saat membantu menyetorkan Pajak Penghasilan (PPh) Atas Transaksi Pengalihan Hak Atas Tanah dan/atau Bangunan mengikuti ketentuan dan peraturan yang berlaku serta menyampaikan informasi para pihak yang bertransaksi dengan benar dan jujur maka Notaris dapat terhindar dari sanksi pidana perpajakan dan secara tidak langsung membantu negara dalam mengoptimalkan penerimaan pajak. / The purpose of the research writing in the thesis with the title "The Role of Notaries in Increasing Tax Obligations and Preventing Tax Crimes From Payment Transactions for Income Tax Transfer of Land and/or Building Rights" with the aim of aiming at an in-depth understanding of the Rights and Obligations of Notaries based on the UUJN and the Taxation Law, including understanding the role of the Notary in the transaction of transfer of rights to land and/or buildings as well as increasing tax obligations and preventing tax crimes from paying income tax on the transfer of rights to land and/or buildings. In this regard, Notaries can carry out their obligations according to the UUJN and do not violate the criminal law according to the Taxation Law and play a role in increasing tax revenues for the State. The author uses the type of normative law research, especially the normative juridical approach where the approach will refer to the applicable notary, tax and criminal laws and regulations and by examining library materials or secondary data on legal principles and case studies which in other words often referred to as legal research literature. The types of approaches used in this research are the Legislative Approach (Statue Approach), Case Approach and Conceptual Approach (Library Research). Based on the results of the research and discussion, it can be concluded that the Payment of Income Tax (PPh) on Transactions of Transfer of Rights to Land and/or Buildings is an authority and obligation for taxpayers, not notaries. In the Law on the Position of a Notary, there is no article that regulates the authority of a Notary as a public official to deposit Income Tax (PPh) on Transactions on the Transfer of Rights to Land and/or Buildings, however, Notaries are also required to always be guided by the Law on Notary Positions and the Code Professional Ethics. A Notary must have high morals. The current regulations are sufficient to accommodate the fulfillment of taxpayers' tax obligations and prevent tax evasion. Thus, if the Notary when helping to deposit Income Tax (PPh) on the Transfer of Land and/or Building Rights Transactions follows the applicable rules and regulations and conveys information on the parties who transact correctly and honestly, the Notary can avoid tax criminal sanctions and indirectly directly assist the state in optimizing tax revenues.

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Saputra, HendrikNIM01656200078hendrik.spt@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorBudi, Henry SoelistyoNIDN8915940022UNSPECIFIED
Uncontrolled Keywords: notary ; tax crime ; income tax payment
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 18518 not found.
Date Deposited: 25 Jul 2022 02:00
Last Modified: 30 Sep 2022 04:04
URI: http://repository.uph.edu/id/eprint/48978

Actions (login required)

View Item View Item