Peran notaris terhadap pencegahan penghindaran pajak dalam transaksi hibah saham

Harnjo, Edline Annetta (2025) Peran notaris terhadap pencegahan penghindaran pajak dalam transaksi hibah saham. Masters thesis, Universitas Pelita Harapan.

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Abstract

Salah satu permasalahan dalam perpajakan di Indonesia adalah praktik penghindaran pajak melalui pemanfaatan celah hukum pajak yang berpotensi menimbulkan kerugian pendapatan negara. Skema hibah merupakan salah satu praktik penghindaran pajak yang dilakukan oleh Wajib Pajak dalam rangka mengurangi atau menghindari pajak dengan rekayasa hibah. Notaris memiliki peran dalam pembuatan akta autentik mengenai hibah saham, memiliki kewajiban untuk memberikan keterangan kepada fiskus apabila terjadi sengketa perpajakan. Akta yang dibuat oleh Notaris dapat digunakan sebagai bukti permulaan dalam pengadilan pajak. Keterlibatan notaris sangat dibutuhkan untuk mencegah terjadinya penghindaran pajak dalam transaksi hibah saham. Rumusan masalah yang digunakan adalah bagaimana peran notaris serta dokumen pendukung yang perlu diperhatikan untuk mencegah penghindaran pajak dalam transaksi hibah saham? Tujuan dari penelitian ini adalah untuk memecahkan permasalahan hukum mengenai peran notaris dalam mencegah penghindaran pajak sebelum membuat akta hibah saham. Dalam penelitian hukum normatif empiris ini, pengumpulan data dilakukan dengan menggunakan pendekatan sistematika hukum dan kasus hukum. Berdasarkan hasil penelitian, peran yang dapat dilakukan oleh notaris untuk mencegah penghindaran pajak dalam transaksi hibah saham melalui penyuluhan hukum mengenai hubungan istimewa berdasarkan transaksi hibah yang tidak termasuk objek pajak melalui verifikasi dan identifikasi kesesuaian keterangan yang diberikan para penghadap dengan dokumen pendukungnya. Dokumen tersebut dapat berupa kartu tanda penduduk, dokumen keluarga, dokumen Perseroan Terbatas, dan dokumen penetapan harga transfer. / One of the issues in taxation in Indonesia is the practice of tax avoidance through the exploitation of tax loopholes, which can potentially lead to a loss of state revenue. Gift schemes are one such practice of tax avoidance carried out by taxpayers to reduce or avoid taxes through gift manipulation. Notaries play a role in creating authentic deeds related to the gifting of shares and have an obligation to provide information to the tax authorities if a tax dispute occurs. The deed made by the notary can be used as initial evidence in the tax court. The involvement of notaries is crucial in preventing tax avoidance in share gift transactions. The main issue addressed is the role of the notary and the supporting documents that need to be considered to prevent tax avoidance in share gift transactions. The objective of this research is to solve legal problems regarding the role of the notary in preventing tax avoidance before drafting a share gift deed. In this normative-empirical legal research, data collection was carried out using legal systematic and case approaches. Based on the research findings, the role that notaries can play in preventing tax avoidance in share gift transactions includes providing legal counseling about the special relationship based on gift transactions that are not subject to tax, through verification and identification of the consistency of the information provided by the parties involved with their supporting documents. These documents can include identity cards, family documents, limited liability company documents, and transfer pricing documentation.
Item Type: Thesis (Masters)
Creators:
Creators
NIM
Email
ORCID
Harnjo, Edline Annetta
NIM01656230018
edlineannetta88@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
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Email
Thesis advisor
Gunawan, Edy
NIDN0305026703
UNSPECIFIED
Uncontrolled Keywords: notaris ; penghindaran pajak ; hibah saham
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: Edline Annetta Harnjo
Date Deposited: 01 Jul 2025 06:04
Last Modified: 01 Jul 2025 06:04
URI: http://repository.uph.edu/id/eprint/69271

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