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All Journal Paradigma : Journal of Science, Religion and Culture Studies Jurnal Kybernan Jurnal Mahupiki Jurnal Simetris Jurnal Online Mahasiswa (JOM) Bidang Ilmu Keperawatan Jurnal Kesehatan Andalas Gravitasi Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Indonesian Journal of Cardiology NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan JURNAL PENDIDIKAN TAMBUSAI FIKRAH PALAR (Pakuan Law review) Jurnal Manajemen dan Administrasi Rumah Sakit Indonesia (MARSI) TRANSFORMASI: Jurnal Manajemen Pemerintahan J-Kesmas: Jurnal Kesehatan Masyarakat (Indonesian Journal of Public Health) ESTIMASI: Journal of Statistics and Its Application Fikrah : Journal of Islamic Education Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Cahaya Mandalika Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Cokroaminoto Journal of Primary Education International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Cermin Dunia Kedokteran International Journal of Science and Society (IJSOC) Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Perwira Journal of Science and Engineering (PJSE) PEMA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat E-JRM Recht Studiosum Law Review Jurnal Pengabdian Dinamika Protech Biosystems Journal Mahkamah: Jurnal Riset Ilmu Hukum Moral : Jurnal Kajian Pendidikan Islam Salaga Journal
Muhammad Fadil
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Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : PALAR (Pakuan Law review)

 1 
KEPASTIAN HUKUM PEMBAYARAN PAJAK PENGHASILAN TERHADAP PERJANJIAN PENGIKATAN JUAL BELI YANG DIBUAT DI HADAPAN NOTARIS Fadil, Muhammad; Deni, Fitra
PALAR (Pakuan Law review) Vol 10, No 4 (2024): Volume 10, Nomor 4 Oktober-Desember 2024
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/palar.v10i4.11115

Abstract

Abstract Legal certainty in the payment of Income Tax (PPh) related to the Sale and Purchase Agreement (PPJB) made before a Notary. Income tax in land and building buying and selling transactions is an important aspect that must be fulfilled by taxpayers to maintain compliance with tax regulations. This research aims to analyze how the legal certainty of PPh payments is applied in the PPJB context and the role of Notaries in ensuring the implementation of tax obligations by the parties involved. This research uses a normative juridical method with a statutory and case study approach. Data was collected through literature review, analysis of laws and regulations related to taxation and notaries, as well as interviews with legal practitioners and notaries. The results of the research show that there are several problems related to the legal certainty of PPh payments in the PPJB, especially related to the validation of transaction values by tax officers and determining transaction values which often lead to differences in interpretation between taxpayers and tax officers. Notaries have an important role in providing legal counseling to the parties involved in the PPJB and ensure that all tax obligations have been fulfilled before the deed is made. Keywords: Legal Certainty, Income Tax, Sale and Purchase Agreement, Notary. Abstrak Kepastian hukum dalam pembayaran Pajak Penghasilan (PPh) terkait dengan Perjanjian Pengikatan Jual Beli (PPJB) yang dibuat di hadapan Notaris. Pajak Penghasilan dalam transaksi jual beli tanah dan bangunan merupakan salah satu aspek penting yang harus dipenuhi oleh wajib pajak untuk menjaga kepatuhan terhadap peraturan perpajakan. Penelitian ini bertujuan untuk menganalisis bagaimana kepastian hukum pembayaran PPh diterapkan dalam konteks PPJB dan peran Notaris dalam memastikan pelaksanaan kewajiban perpajakan oleh para pihak yang terlibat. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan dan studi kasus. Data dikumpulkan melalui kajian literatur, analisis peraturan perundang-undangan terkait perpajakan dan notariat, serta wawancara dengan para praktisi hukum dan notaris. Hasil penelitian menunjukkan bahwa terdapat beberapa permasalahan terkait kepastian hukum pembayaran PPh dalam PPJB, terutama terkait dengan validasi nilai transaksi oleh petugas pajak dan penentuan nilai transaksi yang sering kali menimbulkan perbedaan penafsiran antara wajib pajak dan petugas pajak.Notaris memiliki peran penting dalam memberikan penyuluhan hukum kepada para pihak yang terlibat dalam PPJB dan memastikan bahwa semua kewajiban perpajakan telah dipenuhi sebelum akta dibuat. Kata Kunci: Kepastian Hukum, Pajak Penghasilan, Perjanjian Pengikatan Jual Beli, Notaris
Co-Authors Abdullah Fahrieza Adam Afiz Afif, Salwa Fadiah Ahmad Mulyadi Kosim Ahmad Munir Ainur Rofieq Aji, Arif Pramana Akbar Fahrezi Aldrein Alfarauq, Farkhan Abdurochim Amin Ananda, Tiara Andi Febriyanti Anggita Tiara Pramadiaz Angriany, A. Muthiah Nur Anna Islamiyati Bahar, Syairul Baso, Andi M Alfin Baso, Andi M. Alfin Chairul Azmi Nasution David Ramli Dina Tauhida Dwi Sabtika Julia Ekayana, Ega Danar El Akmaly, Azlif Zhibran Elroi, Manuel Fajri, Belia Nurul Farismah Agustin, Isnaeni Fikri, Usnul Fitra, Deni Fitriana, Widya Gusmaneli Gusmaneli Hartono Hartono Hasbi Indra Hasibuan , Afif Haidar Henny Mulyani Idandi Limbong Ikramuddin, Ikramuddin Irfan Maulana Siregar Jamal, Rini Jullimursyida Jumadi Jumadi Kalondeng, Anisa Kartin Aprianti Lovely Lady Lucky Purwantini Lumban Gaol, Hamit Tantio Mariyudi Marthalina Marthalina Masrul Syafri Matondang, Cyntia Theresia Mon, Muhammad Donal Muhammad Hakeem Muhammad Rusydi H. Muhammad Sidik Muhammad Tahir Sapsal Muhammad Zidan Amriza Muharni, Yusraini Muliatiningsih Muliatiningsih Musli Nahwah, Elvina Naufal Bachri, Naufal Nellia Fonna Nirwan Ilyas Nurkarim, Irvan Nurul Kholis Pannu, Abdullah Paundra , Fajar Permatasari, Pradita Diah Rahim, Rahmiati Rahman, Anugrah Nur Isnaeni Raja Muhammad Fahreza Ramda, Rimaysa Ramdani Bayu Putra Raupong, Raupong Resya I Noer Ricvan Nandra Nindrea Rizka Pratama, Agung Rois Arifin Rusda Khairati S Siswanto Sabhan Sabhan Safri Safri Saiyidinal Fajrus Salam Salsa Azima Samuel Buha Raja Nadeak Sangadji, Ismail Saputra, M Rendi Saraswati, Ety Satya Wydya Yenny Siagian, Sofia Sinambela , Yosua Sitanggang, Welson Siti Nuraini Sitti Sahriman Situmorang, Aston Samuel Sutono, Sugoro Bhakti Suwati, Suwati Syafriyadi Tri Widya Kurniasari Vallarino, Alfian Akbar Wasisto Utomo Widiyaningsih, Cicilia Wiryono, Budy Wulandari, A. Elisha Yanita Yanto Supriyatno Yulia Yulia Yunita, Andi Isna Zahra, Aliya Mumtaz Zilmi Haridhi