RESTITUSI PAJAK PENGHASILAN FINAL ATAS BATALNYA TRANSAKSI JUAL BELI TANAH DAN/ATAU BANGUNAN DENGAN PERJANJIAN PENGIKATAN JUAL BELI DITINJAU DARI PERATURAN PEMERINTAH NO. 34 TAHUN 2016 TENTANG PAJAK PENGHASILAN ATAS PENGHASILAN DARI PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN

HABIBAH, NOVIARINA and Ridwan, Ridwan and Trisaka, Agus (2018) RESTITUSI PAJAK PENGHASILAN FINAL ATAS BATALNYA TRANSAKSI JUAL BELI TANAH DAN/ATAU BANGUNAN DENGAN PERJANJIAN PENGIKATAN JUAL BELI DITINJAU DARI PERATURAN PEMERINTAH NO. 34 TAHUN 2016 TENTANG PAJAK PENGHASILAN ATAS PENGHASILAN DARI PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN. Master thesis, Sriwijaya University.

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Abstract

This study aims to determine the background and Implimentation of the Final Income Tax Restitution on the Cancellation of Land and / or Buildings Transactions with a Sale and Purchase Agreement: Viewed From Government Regulation no. 34 Year 2016 About Income Tax from Transfer of Land and / or Building Right. This is very interesting for the review because based on the Government Regulation No. 34 of 2016, the payment of Final Income Tax on the sale and purchase of land and / or building has been done since the implementation of PPJB which is the preliminary agreement in the sale and purchase, so there is potential for cancellation of sale and purchase before implementation of AJB resulting in Final Income Tax already paid should be returned to the seller as a taxpayer. This type of research is normative legal research using literature study and interviews to obtain data. The method used in the literature approach is used to analyze the various laws and regulations related to the Final Income Tax Restitution on the cancellation of the sale and purchase transaction, while the interview approach by way of direct plunge into the field is used to collect primary data available in the community on the form of the implementation of Final Income Tax Restitution on cancellation sale and purchase transactions and by linking the applicable legal norms by establishing sources based on established criteria. Resource persons in this study involves Officials Tax Office Primary in Palembang and Notaries in Palembang City. The results of this study indicate that the use of PPJB practice when the administrative process is completed though, there are elements of legal subjects as the buyer does not continue the phases of the Deed of Sale and Purchase of land, and even sell the land back to other legal subjects using the Sale and Purchase Agreement to avoid Final Income Tax in a Deed of sale & purchase. To prevent the avoidance of Final Income Tax is issued PP No. 34 year 2016. Final Income Tax Restitution on the cancellation of sale and purchase transactions with the Sale and Purchase Agreement related to Government Regulation No. 34 of 2016 can be requested by the seller to the Tax Office where the applicant is registered as a taxpayer , it is pursuant to Regulation of the Minister of Finance of the Republic of Indonesia Number 187 / PMK.03 / 2015 on Procedure of return of tax overpayment that should not be payable. The mechanism that is performed is related to the application of the Final Income Tax refund for the cancellation of the sale and purchase transaction with the Sale and Purchase Agreement through several stages, starting from Submitting Restitution Letter to Tax Overpayment (Restitution) is transferred to Taxpayers account.

Item Type:	Thesis (Master)
Uncontrolled Keywords:	Notary Public, Tax Restitution, Income Tax, Sale and Purchase.
Subjects:	K Law > K Law (General) > K1000-1395 Commercial law
Divisions:	02-Faculty of Law > 74102-Notarial Law (S2)
Depositing User:	Mrs Kharisma Afrianti
Date Deposited:	06 Sep 2019 17:08
Last Modified:	06 Sep 2019 17:08
URI:	http://repository.unsri.ac.id/id/eprint/6601

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