Kepastian hukum terhadap bea perolehan hak atas tanah dan bangunan (bphtb) untuk peralihan hak atas tanah karena hibah wasiat

Gunawan, Rudyanto (2017) Kepastian hukum terhadap bea perolehan hak atas tanah dan bangunan (bphtb) untuk peralihan hak atas tanah karena hibah wasiat. Masters thesis, Universitas Pelita Harapan.

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Abstract

Besarnya peran yang diberikan oleh pajak sebagai sumber dana dalam pembangunan nasional, tentunya perlu lebih digali lagi potensi pajak yang ada dalam masyarakat sesuai dengan situasi dan kondisi perekonomian serta perkembangan bangsa ini. Salah satu sumber potensi pajak yang patut digali sesuai situasi dan kondisi perekonomian serta perkembangan pembangunan bangsa sekarang ini adalah jenis Pajak Bea Perolehan Hak Atas Tanah dan Bangunan. Undang-Undang Nomor 28 Tahun 2009 tentang Pendapatan Daerah dan Retribusi Daerah, Undang-Undang Nomor 20 Tahun 2000 tentang Perubahan Atas Undang-Undang Nomor 21 Tahun 1997 tentang Bea Perolehan Hak Atas Tanah dan Bangunan dan juga Peraturan Pemerintah Nomor 111 Tahun 2000 tentang Pengenaan Bea Perolehan Hak Atas Tanah dan Bangunan karena Waris dan Hibah Wasiat disusun untuk memberikan kepastian hukum terhadap Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) untuk peralihan hak atas tanah karena hibah wasiat. Untuk dapat melihat hubungan antara pemungutan BPHTB dengan Perolehan Hak atas Hibah Wasiat dan Kepastian Hukumnya diperlukan penelitian mengenai hubungan hukum dan kepastian hukum tersebut serta analisis yuridis empiris terhadap implementasi perundang-undangan dan peraturan pemerintah tersebut. Dalam penelitian ini pengumpulan data dilakukan dengan menggunakan pendekatan perundang-undangan dan analisis data kualitatif. Dari hasil penelitian tersebut, dapat disimpulkan bahwa Hibah wasiat merupakan salah satu obyek pajak yang mana pemberlakukan hibah wasiat tersebut baru akan efektif setelah si pemberi hibah meninggal dunia. Ketika hibah wasiat tersebut terjadi dan si penerima hibah wasiat tersebut memperoleh hak atas tanah dan/atau bangunan, maka pada saat itulah si penerima hibah wajib untuk dikenakan pajak BPHTB. Dalam pengenaan Bea Perolehan Hak atas tanah dan Bangunan terhadap hibah wasiat, terdapat ketidakpastian hukum dalam penentuan saat terhutangnya pajak dan besarnya pajak yang tehutang, dikarenakan Pasal 90 ayat (1) huruf d Undang- Undang Nomor 28 Tahun 2009 tidak menegaskan akta wasiat, akta penyerahan legaat atau akta Hibah yang dibuat oleh Pejabat Pembuat Akta Tanah (PPAT) yang menjadi penentu saat terhutangnya Bea Perolehan Hak atas Tanah dan Bangunam / Tax role as funding sources for national development is great, so that it is important to quarry more an available tax potensial at society in according to economy condition and situation as well as this nation developing. One of tax potential sources should quarry in according to present nation development progress and economy condition and situation in Right Acquisition Duty Tax on Land and Building. Laws number 28 year 2009 concerning local retribution and Income, Laws number 20 Year 1997 concerning Right Acquisition Duty on Land and Building and also Government Regulation Number 111 Year 2000 concerning charge for Right Acquisition Duty on Land and Building because heir and dying exhortation grant has compiled to give law certainty toward Right Acquisition Duty on Land and Building for right transfer on land because dying exhortation grant. It could be seen relation among Right Acqusition Duty on Land and Building collection with right transfer on dying exhortation and its law certainty the research about law relation and that law certainty and also empiric juridical toward that government regulation and laws implementation is necessary. In this research, data collecting is conducted using laws approach and qualitative data analysis. From that research result, can be concluded that dying exhortation grant is one of tax object which that dying exhortation will be valid after the grant giver passed away. When that dying exhortation is occurred and that dying exhortation grant receiver has received the right on land and/or building. Than at that time the grant receiver obligate for Right Acquisition Duty on Land and Building tax is charged. In charging at Right Acquisition Duty Land and Building toward dying exhortation grant, there is law uncertainty to determine when its tax be debt and its debt tax amount, cause article 90 clause (1) word d Laws number 28 Year 2009 is not confirmed dying exhortation official document, grant official document and legaat transferring official document made by Land Official Document Maker Functionary who determiner when Right Acquisition Duty on Land and Building to be debt

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Gunawan, RudyantoNIM00000019444UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSihombing, Irene EkaNIDN0307016502UNSPECIFIED
Additional Information: T 56-15 GUN k
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 18 not found.
Date Deposited: 25 Jun 2019 07:05
Last Modified: 05 Nov 2021 01:26
URI: http://repository.uph.edu/id/eprint/3756

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