Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum
Illona Illona
Faculty of Law, Universitas Tarumanagara, Jakarta
Law, Crime, Criminology & Criminal Justice

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Imposition of Income Tax in Swap of Immovable Property (Swap Asset) Benny Djaja; Illona Illona
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i2.3825

Abstract

Exchange agreements for immovable objects are still carried out in the community, especially in exchange agreements for land and building objects. This article discusses the lack of detailed regulation on the imposition of income tax for the exchange of immovable objects, such as land and buildings, in Indonesia. It explains the importance of taxes as a source of revenue for the government and explores the differences between central and local taxes, as well as how taxes are closely related to legal relations in civil law. This research uses normative legal research methods. The results show that the legal relationship outlined in an agreement called exchange is equated with buying and selling which is subject to income tax. The exchange that is carried out and equated to buying and selling from the understanding of the object of income tax is not appropriate. This incompatibility is because the exchange is essentially carried out not to obtain profit. This article concludes by highlighting the need for more detailed regulations on the imposition of income tax for the exchange of immovable objects, as it cannot be equated with a sale and purchase transaction.
Co-Authors Benny Djaja