Tinjauan hukum atas peranan notaris dan/atau ppat dalam mengimplementasikan peraturan pemerintah nomor 34 tahun 2016 dan peraturan direktur jenderal pajak nomor per-18/pj/2017

Ningsih, Yulita (2018) Tinjauan hukum atas peranan notaris dan/atau ppat dalam mengimplementasikan peraturan pemerintah nomor 34 tahun 2016 dan peraturan direktur jenderal pajak nomor per-18/pj/2017. Masters thesis, Universitas Pelita Harapan.

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Abstract

Notary and/or Land Deed Officer (PPAT) is the authorized officer in drawing the deed transfer of land and/or building title. Prior to the execution of such transfer, there is incurred tax liability and shall be paid by the seller and the buyer in connection with the transfer of land and/or buildings title, which are Income Tax (known as PPh) and the duty on the acquisition of land and/or buildings (known as BPHTB). Practically, the deed of transfer of land and/or building title shall be executed before the authorized officer if any payment regarding PPh and BPHTB has been made and the validation of such payment has been conducted by the taxpayer in the relevant tax office. In connection with such matters, the issues in this research are the role of Notary and/or PPAT who signed the Attachment II of the Directorate General of Taxes Regulation Number PER-18/PJ/2017 and the legal recourse of parties who have not signed the sale and purchase deed in relation with the land sale and purchase payment receipt in the validation process of PPh. In this research is legal normative, which systematically reviewing the regulations governing certain legal category, and analyzing the connection between such regulations. This research concludes that the aim of the Notary and/or PPAT signing the Attachment II of the Directorate General of Taxes Regulation Number PER- 18/PJ/2017 is to guarantee the formulation of sale and purchase tax to be in accordance with applicable regulations, and as the legal recourse of the relevant parties related to the requirement of the payment receipt in the tax office shall be PPJB (Paid Off). / Notaris dan/atau PPAT merupakan pejabat yang berwenang dalam hal membuat akta pengalihan hak atas tanah dan/atau bangunan. Sebelum dilakukannya suatu transaksi pengalihan hak atas tanah dan/atau bangunan, terdapat kewajiban pajak yang timbul dan harus dibayarkan oleh penjual dan pembeli sehubungan dengan pengalihan hak atas tanah dan/atau bangunan, yaitu Pajak Penghasilan (PPh) dan Bea Perolehan Hak atas Tanah dan/atau Bangunan (BPHTB). Dalam pelaksanaannya, penandatanganan akta pengalihan hak atas tanah dan/atau bangunan baru dapat dilakukan dihadapan pejabat yang berwenang apabila proses pembayaran atas kewajiban PPh dan BPHTB telah dilakukan dan proses penelitian terhadap pembayaran PPh tersebut telah selesai dilakukan oleh wajib pajak di kantor pajak yang bersangkutan. Sehubungan dengan hal-hal tersebut, perumusan masalah dalam penelitian ini adalah bagaimana peranan dari Notaris dan/atau PPAT yang turut menandatangani Lampiran II Peraturan DirJen Pajak Nomor PER-18/PJ/2017 dan bagaimana bentuk perlindungan hukum bagi para pihak yang belum menandatangani akta jual beli sehubungan dengan kwitansi pelunasan atas jual beli tanah dalam proses penelitian PPh. Penelitian ini adalah penelitian yuridis normatif, yaitu meneliti sistematis aturan yang mengatur suatu kategori hukum tertentu, menganalisis hubungan antara peraturan. Berdasarkan hasil penelitian dapat diketahui bahwa tujuan Notaris dan/atau PPAT turut menandatangani Lampiran II Peraturan DirJen Pajak Nomor PER-18/PJ/2017 adalah untuk memastikan rumusan perhitungan pajak jual beli telah sesuai dengan peraturan yang berlaku, sedangkan untuk bentuk perlindungan terhadap para pihak terkait dengan diperlukannya kwitansi dalam hal permohonan penelitian PPh di kantor pajak adalah PPJB (Lunas).

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