Gunawan, Reinaldo Rhesa (2015) Analisis tentang surat edaran ditjen pajak nomor se-30/pj/2014 terhadap akta kuasa menjual yang dibuat di luar perjanjian pengikatan jual beli untuk menyiasati kewajiban pajak. Masters thesis, Universitas Pelita Harapan.
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Abstract
Someone who wanted to dispose of the land and/or buildings that have
been purchased with the PPJB keel in practice makes PPJB keel which is
accompanied by a deed selling power to deal with the payment of income tax duty
and duties Acquisition of Land and Buildings. One of the government's efforts to
avoid it is by the issuance of the Directorate General of Taxation Circular Letter
No. SE-30/PJ/2014 on Monitoring of Transactions Transfer of Rights to Land and
/ or Building Through the Sale and Purchase.
This study aims to deepen and analysis in understanding the rights and
duties arising with the establishment of the PPJB, the power to sell and AJB that
may cause the parties to deal with tax obligations and the role of the Directorate
General of Taxation Circular Letter to avoid it, act with the normative approach to
the interview. Normative approach will be done with elaborate theories about the
elements of the agreement, the basic agreement, the terms of the legal agreement,
the cancellation of the agreement, subject to the sale and purchase of land and
buildings, the object of sale of land and buildings, rights and duties in the sale and
purchase of land and / or buildings, selling and buying procedures and power of
attorney letters, besides, the approach with interviews will be conducted on
Notary / PPAT authorized. From these results it can be concluded that with the
establishment of the PPJB keel and deed selling power simultaneously, can cause
the parties to deal with tax liabilities and the Directorate General of Taxation
issued Circular Letter is not able to prevent the parties in dealing the tax liability
in the sale and purchase of land and/or buildings. / Seseorang yang hendak mengalihkan tanah dan/atau bangunan yang telah
dibelinya dengan PPJB lunas dalam prakteknya membuat PPJB lunas yang
disertai dengan akta kuasa menjual untuk menyiasati kewajiban pembayaran
yakni Pajak Penghasilan dan Bea Perolehan Hak atas Tanah dan Bangunan. Salah
satu upaya pemerintah untuk menghindari hal tersebut yakni dengan
dikeluarkannya Surat Edaran Direktur Jenderal Pajak Nomor SE-30/PJ/2014
tentang Pengawasan Atas Transaksi Pengalihan Hak Atas Tanah Dan/Atau
Bangunan Melalui Jual Beli.
Penelitian ini bertujuan untuk melakukan pendalaman dan penganalisisan
dalam memahami mengenai hak dan kewajiban yang timbul dengan dibuatnya
PPJB, akta kuasa menjual dan AJB yang dapat menyebabkan para pihak
menyiasati kewajiban pajak dan peran serta SE Ditjen Pajak untuk menghindari
hal tersebut yakni dengan pendekatan normatif dengan wawancara. Pendekatan
secara normatif akan dilakukan dengan menjabarkan teori mengenai unsur
perjanjian, asas perjanjian, syarat sah perjanjian, batalnya perjanjian, subjek jual
beli tanah dan bangunan, objek jual beli tanah dan bangunan, hak dan kewajiban
dalam jual beli tanah dan/atau bangunan, prosedur jual beli dan surat kuasa
sedangkan pendekatan dengan wawancara akan dilakukan terhadap Notaris/PPAT
yang berwenang. Dari hasil penelitian tersebut dapat disimpulkan bahwa dengan
dibuatnya PPJB lunas dan akta kuasa menjual secara bersamaan dapat
menyebabkan para pihak menyiasati kewajiban pajak dan dengan dikeluarkannya
Surat Edaran Ditjen Pajak tersebut belum dapat mencegah para pihak dalam
menyiasati kewajiban pajak dalam transaksi jual beli tanah dan/atau bangunan.
Item Type: | Thesis (Masters) |
---|---|
Creators: | Creators NIM Email ORCID Gunawan, Reinaldo Rhesa NIM00000005409 UNSPECIFIED UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Untung, Hendrik Budi NIDN0514035901 UNSPECIFIED |
Additional Information: | T 56-13 GUN a |
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: | Phillips Iman Heri Wahyudi |
Date Deposited: | 21 Nov 2020 05:33 |
Last Modified: | 27 Oct 2022 08:49 |
URI: | http://repository.uph.edu/id/eprint/12626 |