首页> 外文OA文献 >Pembayaran Pajak Penghasilan (Pph) dan Bea Perolehan Hak Atas Tanah dan atau Bangunan (Bphtb) dalam Pengalihan Hak Atas Tanah dan atau Bangunan
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Pembayaran Pajak Penghasilan (Pph) dan Bea Perolehan Hak Atas Tanah dan atau Bangunan (Bphtb) dalam Pengalihan Hak Atas Tanah dan atau Bangunan

机译:转让土地和/或建筑物权利中的所得税(Pph)和获取土地和建筑物权利的费用(Bphtb)

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摘要

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.
机译:土地已经变得经济,因为可以重新分配土地。因此,对于那些提供和获得土地和建筑物权利的人来说,自然会放弃通过纳税获得的一些经济价值。这项研究的目的是在按照税收原则签署土地和/或建筑物权利转让契据之前,检查和分析所得税支付安排与BPHTB的一致性。以及公证人/ PPAT在所得税和BPHTB中的功能。所使用的方法是法律近似方法的规范性司法方法和概念的近似方法。分析的结果是,有关确定性原则的土地和/或建筑物的所有权转让契据签署前有关所得税和BPHTB支付的规定,以提高纳税人遵守国家税收的规定即使应用不容易,税收也会增加。实现不容易违反了轻松原则。纳税人在开始从权利转让中获得收入之前开始缴纳所得税的准备金,以及在纳税人获得权利转让之前在BPHTB中缴纳的所得税准备金,都不符合便利支付的原则。第二,公证人或PPAT的职能,向与当事方有关的第15条第(2)款e UUJN信中规定的法律提供法律咨询,以便公证人/ PPAT可以进行签字纳税程序完成后转让土地和/或建筑物的权利契据。该功能对增加税收来源具有重大影响,尽管不是UUJN中规定的主要授权机构公证人/ PPAT。

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    Sukmawati, Fanny Dewi;

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  • 年度 2016
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