Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal of Humanities Education and Social Sciences
Henry, Tirza Tania
Unknown Affiliation
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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

Found 1 Documents
Search

 1 
Establishment of Income Tax in the Transfer of Rights to Land and/or Buildings through a Joint Rights Division Deed Due to Inheritance Henry, Tirza Tania; Negara, Tunggul Anshari Setia; Rachmat, Sigit Nur
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 4 No 3 (2024): IJHESS DECEMBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v4i3.1393

Abstract

This study aims to examine the application of Income Tax (PPh) on the transfer of rights to land/buildings through a Joint Rights Division Deed (APHB) due to inheritance, focusing on the injustices arising from the Circular Letter of the Directorate General of Taxes 20/PJ/2015. Although Indonesian tax law stipulates that inheritance is not subject to tax, Circular Letter 20/PJ/2015 exempts tax liability only for heirs in a direct bloodline. This research employs a normative legal approach with an analytical perspective. The findings indicate that Circular Letter 20/PJ/2015 contradicts the principle of justice outlined in the Income Tax Law (UU PPh) as amended by the Harmonization of Tax Regulations Law (UU HPP), wherein all heirs should be entitled to PPh exemption without discrimination. This distinction not only leads to legal uncertainty but also creates administrative discrimination that can disadvantage heirs who are not in a direct bloodline.
Co-Authors Rachmat, Sigit Nur Tunggul Ansari Setia Negara