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All Journal Jurnal Manajemen Terapan dan Keuangan Pandecta Brawijaya Law Journal : Journal of Legal Studies JURISDICTIE Jurnal Hukum dan Syariah Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan Jurnal Selat Journal of Economic, Bussines and Accounting (COSTING) Jurnal Basicedu JISIP: Jurnal Ilmu Sosial dan Pendidikan Nurani Hukum : Jurnal Ilmu Hukum Jurnal Ekonomi Manajemen Sistem Informasi Zonasi: Jurnal Sistem Informasi Revitalisasi : Jurnal Ilmu Manajemen Jurnal Riset Akuntansi Politala Community Engagement and Emergence Journal (CEEJ) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) BUDGETING : Journal of Business, Management and Accounting Jurnal Ilmiah Sport Coaching and Education Tsaqafatuna: Jurnal Ilmu Pendidikan Islam Journal of Applied Data Sciences Jurnal Computer Science and Information Technology (CoSciTech) International Journal of Business, Law, and Education Journal of Instructional and Development Researches IBLAM Law Review International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Contemporary Journal on Business and Accounting Jurnal Basicedu Al Muhafidz Journal of Accounting Management Business and International Research Jurnal Bisnis dan Manajemen West Science Jurnal Pengabdian Tri Bhakti Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ragam Pengabdian International Journal of Instructional Technology Jurnal Signaling Artikula
Sihabudin Sihabudin, Sihabudin
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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Journal : pandecta

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Tinjauan Yuridis Pemungutan Pajak Penghasilan Atas Transaksi Jual Beli Hak Atas Tanah dan/atau Bangunan Husodo, Bima Satrio; Sihabudin, Sihabudin; Harjati, Eny
Pandecta Research Law Journal Vol 12, No 2 (2017): December
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/pandecta.v12i2.9950

Abstract

Penelitian ini mengnalisis pemungutan Pajak Penghasilan (PPh) atas transaksi jual beli hak atas tanah dan/atau bangunan di Kota Malang yang tergantung hasil verifikasi lapangan pajak BPHTB dan mengetahui dasar hukum verifikasi lapangan dalam menentukan besaran tarif pemungutan Pajak Penghasilan (PPh) atas transaksi jual beli hak atas tanah dan/atau bangunan di Kota Malang. Metode penelitian yang digunakan adalah yuridis empiris dengan pendekatan yuridis sosiologis. Hasil penelitian ini menunjukkan bahwa Tarif pemungutan pajak penghasilan (pph) atas transaksi jual beli hak atas tanah dan/atau bangunan ditentukan oleh hasil verifikasi lapangan PPh BPHTB tetap pada besaran yang telah ditetapkan dalam PP Nomor 34 Tahun 2016 yaitu hanya sebesar 2,5% tanpa harus dihitung kemudian dengan hasil verifikasi lapangan seperti yang terjadi di Kota Malang. Dasar hukum dalam melakukan verifikasi lapangan dalam menentukan besaran tarif pemungutan pajak penghasilan (pph) atas transaksi jual beli hak atas tanah dan/atau bangunan di Kota Malang tidak ada sama sekali, baik di dalam Perda maupun Perwal sehingga kegiatan verifikasi lapangan yang selama ini dijadikan dasar untuk menentukan besaran PPh BPHTB tidak memiliki kepastian hukumThis study analyzes the collection of Income Tax (PPh) on the sale and purchase transactions of land and / or building rights in Malang which depend on the verification result of BPHTB tax field and to know the legal basis of field verification in determining the tariff rate of Income Tax (PPh) on sale and purchase transactions rights to land and / or buildings in Malang. The research method used is empirical juridical with sociological juridical approach. The results of this study indicate that the tariff of income tax (pph) on the sale and purchase transactions of land and / or building rights is determined by the verification result of the field of fixed income tax on the amount specified in Government Regulation Number 34 Year 2016 which is only 2.5% must be calculated later with the results of field verification as happened in Malang. The legal basis for conducting field verification in determining the amount of income tax collection tariff (PPh) on the sale and purchase transaction of land and / or building in Malang is not present at all, either in Perda or Perwal so that field verification activity which has been used as the basis to determine the amount of PPh BPHTB does not have legal certainty.
Co-Authors AA Sudharmawan, AA Agustin, Siska Nur Ahmad Khusaeri Ahmad Yani, Asep Kuswara Ahmad, Aden Alfizzahra, Dinda Ainun Arimurti, Trias Atiqoh, Laili Ida Awaliya, Monica Ayu, Tirsa azzahra, rahma tiara Bahari, Yogi Bima Satrio Husodo Carolyn Lukita Daeli, Fifikristiana Della Sintya Rachman Devi Devi, Devi Dewi, Kurnia Dhiana Puspitawati Dwi Budi Santoso Eti Rusmalawati Fahmi rosyadi, Muhammad Faisal, Mochammad Aznawi falentino sembiring Fathul Laila, Fathul Fauji, Robby Fauji, Robby Fauji Firmansyah, Rahmadany Fitriyah, Ima Fuji, Robby Geni, Ariyanto Soewondo Hadani, Abdullah Hapsari, Puspita Ika Harjati, Eny Herman Suryokumoro Hidayat, Ahmad Wahyu Hidayat, Asep Ronny Hidayaty, Dwi Epty Ijatna, Satia Bagdja Indra, Jamaludin Indrapura, Putri Fauziah Sri Ismawan, Almira Thalysa Jamaludin, Ludi Jannah, Reyhanatul Jauharoti Alfin Jeremia, Mario Ihutan Juhaeni Juhaeni Khoiriyah, Nadlifatul Luthfiyah, Rara Maharina, Maharina Mas'amah, Siti Mu'afifah, Amrissya Nurul Muhammad Khoiruddin Harahap Nanang Maulana Nida Fiya Umaini Nurwijayanti Otari, Widiati Hairina Pardana, I Nyoman Adi Paryono, Tukino Pasaribu, Erika Prasistanti, Aninda Rehani Rachman, Rino Arief Rahma, Retno Sabrila Reka Dewantara RIKA KARTIKA Rizki, Lutfi Trisandi Sadat, Fahad Achmad Salsabila, Zuha Prisma Samudra, Hero Sandi, Santi Pertiwi Hari Savitri, Citra Shinta Hadiyantina Sholiha, Alfiatus Siti Hamidah Sudirman, M. Suhariningsih Sujaya, Fista Apriani Sukarmi Sukarmi, Sukarmi Sukarmi, Sukarmi Surahman Surahman Sutarjo Sutarjo Titi Maryati Trisnawati Trisnawati Trisnayani, Larasati Tulandi, Edwin Steven Tulandi, Edwin Steven Ummah, Choiro Uswatun Chasanah Wahyuni, Dian Try Ananda Winarno, Bambang Winarno, Bambang Yanti Yanti Yasep Setiakarnawijaya Zonyfar, Candra