Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum Eduvest - Journal of Universal Studies
Illona, Illona
Unknown Affiliation
Aerospace Engineering Computer Science & IT Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Regulation of Tax Imposition on Property Rights Acquisition For Foreign Citizens In Indonesia Post The Job Creation Law Number 6 of 2023 Illona, Illona; Sally , Jeane Neltje
Eduvest - Journal of Universal Studies Vol. 3 No. 11 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i11.957

Abstract

This article discusses the regulation of tax imposition on property rights acquisition for foreign nationals (foreigners) in Indonesia following the enactment of Law Number 6 of 2023 regarding Job Creation. Property is an asset that holds significant economic value in the growth of a country's economy. Foreign nationals seeking to acquire property rights in Indonesia also must pay taxes, such as Value Added Tax (VAT), Land and Building Acquisition Duty (BPHTB), and Land and Building Tax (PBB). Although the imposition of taxes on foreign nationals is similar to that for Indonesian citizens, this is done to enhance the attractiveness of investment in the Indonesian property sector. The regulation of tax imposition hasn't changed significantly following the enactment of the Job Creation Law. The most noticeable changes can be seen in VAT/VAT on Luxury Goods. Even though the regulations regarding tax imposition for foreign nationals haven't changed significantly after the Job Creation Law, alterations can be observed in the procedural implementation. After the Job Creation Law, foreign nationals only need a passport as a document requirement in the process of acquiring property rights in Indonesia. However, there are still obstacles in the regulation of tax imposition for foreign nationals, such as challenges in using a passport as a required document, ambiguity in the imposition of PBB on PBB objects, and validation of BPHTB payments. This diminishes the interest of foreign nationals in purchasing property in Indonesia.
Imposition of Income Tax in Swap of Immovable Property (Swap Asset) Djaja, Benny; 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 Djaja, Benny Sally , Jeane Neltje