Tinjauan hukum atas kewajiban perpajakan notaris sebagai pemotong pajak penghasilan berdasarkan pasal 21 undang – undang pajak penghasilan

Nilamsari, Nilamsari (2019) Tinjauan hukum atas kewajiban perpajakan notaris sebagai pemotong pajak penghasilan berdasarkan pasal 21 undang – undang pajak penghasilan. Masters thesis, Universitas Pelita Harapan.

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Abstract

Pajak adalah sumber utama penerimaan negara yang utama bagi pelaksanaan dan peningkatan pembangunan yang bertujuan untuk meningkatkan kemakmuran dan kesejahteraan rakyat. Salah satu jenis pajak yang mempunyai peranan besar dalam penerimaan negara adalah Pajak Penghasilan. Indonesia menggunakan sistem Self Assessment dan Withholding Tax. Berdasarkan peraturan perundang-undangan perpajakan yang berlaku, Notaris adalah Wajib Pajak yang ditunjuk sebagai pemotong Pajak Penghasilan Pasal 21 atas penghasilan yang dibayarkan kepada pegawainya. Dengan demikian, perlu diketahui bagaimana kewajiban-kewajiban perpajakan Notaris sebagai pemotong Pajak Penghasilan Pasal 21 berdasarkan ketentuan perpajakan yang berlaku dan bagaimana pelaksanaan kepatuhan Notaris atas kewajiban-kewajibannya tersebut. Untuk mengkaji dan menjawab permasalahan tersebut, penulisan tesis ini menggunakan jenis penelitian hukum normatif. Penelitian ini menunjukkan terdapat beberapa kewajiban perpajakan yang harus dilaksanakan oleh Notaris sebagai pemotong Pajak Penghasilan Pasal 21 berdasarkan peraturan perundang-undangan perpajakan yang berlaku. Dalam pelaksanaan kepatuhan atas kewajiban-kewajiban tersebut, terdapat pelaksanakan yang berbeda sesuai dengan kondisi yang terjadi, namun tetap sesuai dengan ketentuan perundang-undangan perpajakan yang berlaku. / Taxes are the main source of state revenues for the implementation and improvement of development which aims to improve the prosperity and welfare of the people. One type of tax that has a large role in state revenues is income tax. In collecting Income Tax, Indonesia uses the Self Assessment and Withholding Tax system. Based on the applicable tax laws and regulations, a Notary is a Taxpayer who is appointed as an Article 21 Income Tax withholder for income paid to his/her employees. Thus, it is necessary to know how the tax obligations of the Notary as a tax withholder of Income Tax Article 21 based on the applicable tax provisions and how the compliance of the Notary's obligations. To examine and answer these problems, the writing of this thesis uses a type of normative legal research. This study shows that there are several tax obligations that must be carried out by a Notary as a tax withholder of Income Tax Article 21 based on applicable tax laws and regulations. In implementing compliance with these obligations, there are different implementations in accordance with the conditions that occur, but still in accordance with applicable tax legislation provisions.

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Nilamsari, NilamsariUNSPECIFIEDUNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
ContributorSihombing, JonkerUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: Tax Obligations ; Notary Public ; Income tax ; Tax liabilities ; Notary ; Income Tax
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: 07 Nov 2019 04:18
Last Modified: 07 Nov 2019 04:18
URI: http://repository.uph.edu/id/eprint/5374

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