Authors:

Aprilia Jessyca Kristiani, FX. Arsin Lukman

Abstract:

“Karya ilmiah ini mempunyai tujuan dalam membuat pembaca memahami mengenai pengaturan pembebasan pajak dalam pewarisan terkait peralihan hak atas tanah dan untuk mengetahui pembebasan pajak dalam pewarisan terkait peralihan hak atas tanah secara ius constituendum. Metode yang dipergunakan pada artikel ini mempergunakan penelitian hukum dengan jenis yuridis-normatif, dengan mempergunakan pendekatan perundang-undangan untuk menganalisa permasalahan hukum pada artikel ini. Studi ini pada akhirnya menemukan jika secara khusus terkait pengaturan pembebasan pajak dalam pewarisan terkait peralihan hak atas tanah telah diatur dalam UU No. 7/2021 selain itu pengaturan dibebaskannya PPh dikarenakan waris yang objeknya berbentuk tanah dilakukan pengaturan pada PP No. 34/2016, yang menyebut jika peralihan hak atas tanah dikarenakan waris dilakukan pembebasan PPh. Namun pada poin penjelasan tak diperjelas terkait peralihan karena waris apa yang dilakukan pembebasan PPh, sehingga menimbulkan suatu ketidakpastian hukum. Selanjutnya pembebasan pajak dalam pewarisan terkait peralihan hak atas tanah secara ius constituendum bisa dilakukan dengan menambahkan pada bagian penjelasan Pasal 4 ayat (3) huruf b UU No. 7/2021 bahwa penerimaan waris oleh ahli waris bukanlah suatu objek pajak selama warisan yang diterima merupakan peralihan waris secara langsung, pembagian warisan, serta hibah wasiat. Sehingga KPP Pratama dapat memberikan keputusan yang seragam serta selaras. This scientific work has the goal of making the reader understand about the regulation of tax exemptions in inheritance related to the transfer of land rights and to find out tax exemptions in inheritance related to the transfer of land rights in an ius constituendum manner. The method used in this article uses legal research with a juridical-normative type, using a statutory approach to analyze the legal issues in this article. This study finally found that specifically related to tax exemption arrangements in inheritance related to the transfer of land rights has been regulated in Law no. 7/2021 apart from that the regulation on the exemption of PPh due to inheritance whose objects are in the form of land is regulated in PP No. 34/2016, which states that if the transfer of land rights is due to inheritance, an exemption from PPh is carried out. However, at this point the explanation is not clarified regarding the transfer due to inheritance, what is the exemption from PPh, giving rise to legal uncertainty. Furthermore, tax exemption in inheritance related to the transfer of land rights by ius constituendum can be done by adding to the elucidation section of Article 4 paragraph (3) letter b of Law no. 7/2021 that acceptance of inheritance by heirs is not a tax object as long as the inheritance received is a direct transfer of inheritance, distribution of inheritance, and testamentary grants. So that KPP Pratama can provide uniform and aligned decisions.”

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PDF:

https://jurnal.harianregional.com/kerthasemaya/full-102437

Published

2023-06-15

How To Cite

KRISTIANI, Aprilia Jessyca; LUKMAN, FX. Arsin. PEMBEBASAN PAJAK DALAM PEWARISAN TERKAIT PERALIHAN HAK ATAS TANAH.Kertha Semaya : Journal Ilmu Hukum, [S.l.], v. 11, n. 8, p. 1824-1834, june 2023. ISSN 2303-0569. Available at: https://jurnal.harianregional.com/kerthasemaya/id-102437. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/KS.2023.v11.i08.p07.

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Issue

Vol 11 No 8 (2023)

Section

Articles

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