Kepastian Hukum Pengenaan Pajak Penghasilan Terhadap Perjanjian Pengikatan Jual Beli Tanah Yang Belum Bersertipikat
DOI:
https://doi.org/10.23887/jkh.v7i2.39323Abstract
Pemilik tanah dan/atau bangunan yang belum bersertipikat bila melakukan pengalihan hak dengan memakai syarat akan dialihkan setelah bersertipikat, maka pemilik tanah dan/atau bangunan tersebut akan membayar PPh Final Pengalihan Hak atas Tanah dan Bangunan (PPh F PHTB) sebanyak dua kali yakni pada saat permohonan sertipikat dan pada saat melakukan pengalihan (jual-beli) serta membayar BPHTB sekali yakni pada saat permohonan sertipikat. Rumusan masalah yang digunakan yaitu, apakah pembayaran pajak oleh pihak penjual dalam pembayaran pajak penghasilan atas jual beli tanah yang belum bersertipikat sudah memenuhi prinsip kepastian hukum. metode yang digunakan adalah yuridis normatif. Hasil penelitian ini dapat disimpulkan Dalam permohonan hak baru atas tanah dan/atau bangunan yang belum bersertipikat yang dialihkan setelah bersertipikat, pengenaan PPh F PHTB tidak memenuhi aspek keadilan karena akan terjadi pengenaan PPh F BPHTB berkali-kali atas subjek yang sama dan atas objek yang sama, sedangkan pengenaan BPHTB telah memenuhi aspek keadilan, karena pengenaan BPHTB kepada pemohon didasarkan pada perolehan hak atas tanah dan/atau bangunan dari negara, dan pengenaan BPHTB kepada pembeli didasarkan pada perolehan hak atas tanah dan/atau bangunan dari pemohon hak baru selaku penjual.
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- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).