Pembayaran Pajak Penghasilan (Pph) Dan Bea Perolehan Hak Atas Tanah Dan Atau Bangunan (Bphtb) Dalam Pengalihan Hak Atas Tanah Dan Atau Bangunan

Abstract

Land has become something that is economical because it can be redirected. Therefore, for those providing and obtaining rights to land and or building, it is natural to give up some economic value obtained to the state through tax payments. The purpose of this study to examine and analyze the conformity of income tax payment arrangements and BPHTB before signing the deed of transfer of rights to land and or building with the principles of taxation. As well as the functions of Notary / PPAT in the Income Tax and the BPHTB. The method used is normative juridical approach to the law approximation method and approach to the concept. The results of this analysis, the provisions regarding payment of income tax and BPHTB before the signing of the deed of transfer of rights to land and / buildings in accordance with the principle of certainty, in order to improve the compliance of taxpayers that the state revenues from taxes increased even though the application is not easy. Implementation is not easy is contrary to the principle of ease. The provision for income tax payment at the beginning before taxpayers receive income from the transfer of rights as well as to BPHTB before taxpayers receive the transfer of rights is not in accordance with the principle of conveniency of payment. Second, the function of a notary or PPAT that provides legal counseling about the laws that have been set out in Article 15 paragraph (2) letter e UUJN to the parties concerned related to the deed he made so Notary / PPAT can carry out the signing of the deed of transfer of rights over land and or buildings after the tax payment process is completed. That function has a major influence in order to increase tax revenue sources although not the primary authority Notary / PPAT as stipulated in UUJN