JCES (Journal of Character Education Society)
Vol 6, No 4 (2023): Oktober

PENINGKATAN PENGETAHUAN DAN PENDAMPINGAN TENTANG PENGHITUNGAN PAJAK PERALIHAN HAK ATAS TANAH

Rizkianti, Wardani (Unknown)
Hutabarat, Sylvana Deborah Murni (Unknown)



Article Info

Publish Date
07 Sep 2023

Abstract

Abstrak: Permasalahan mitra adalah terkait tanah yang belum bersertipikat dan tanah yang telah bersertipikat namun pada proses penyerahan dalam peralihannya tidak tuntas hingga proses balik nama bahkan terdapat pula Proses peralihan tanah yang tidak melalui akta Pejabat Pembuat Akta Tanah (PPAT). Berdasarkan hasil survei dan wawancara hal tersebut diakibatkan kekhawatiran masyarakat terhadap pajak-pajak yang akan dikenakan dalam proses balik nama. Tujuan kegiatan ini, selain melaksanakan Tri Dharma Perguruan Tinggi juga untuk meningkatkan pengetahuan warga masyarakat tentang Pertanahan sebagaimana yang selama ini sering menimbulkan permasalahan di lapangan. Mitra adalah masyarakat RW. 008, Kelurahan Gandul, Kecamatan Cinere, Kota Depok. Mitra yang terlibat berjumlah 20 (dua puluh) orang. Hasil pengabdian masyarakat menunjukkan kasus yang paling banyak terjadi adalah turun waris, jual beli dan hibah. Monitoring dan evaluasi dilaksanakan dalam bentuk angket. Hasil menunjukkan bahwa dari semua materi yang disampaikan oleh tim terdapat peningkatan pengetahuan mitra tentang pengetahuan pajak jual beli tanah meningkat sebesar 45%. Mengenai pengetahuan pajak tanah warisan, hasilnya meningkat sebesar 70%. Mengenai pengetahuan pajak hibah tanah, hasilnya meningkat sebesar 40%. Mengenai pengetahuan pajak jual beli tanah, hasilnya meningkat sebesar 30%. Selanjutnya, mengenai cara menghitung pajak hibah tanah, hasilnya meningkat sebesar 50%, terakhir mengenai pajak tanah warisan hasilnya meningkat sebesar 50%. Pentingnya kasus pertanahan yang terjadi di masyarakat, mendorong peran serta Pemerintah khususnya berkaitan dengan sertipikat hak atas tanah beserta penghitungan pajak peralihan hak atas tanah.Abstract: The partner's problem is related to land that has not been certified and land that has been certified, but the handover process in the transfer is not complete until the process of transferring names is even the process of transferring land that is not through the deed of the Land Deed Making Officer (PPAT). Based on the results of surveys and interviews, this was caused by people's concerns about the taxes that would be imposed in the process of transferring names. The purpose of this activity, in addition to carrying out the Tri Dharma of Higher Education, is also to increase the knowledge of the community about land, which has so far often caused problems in the field. Partners are the RW community. 008, Gandul Village, Cinere District, Depok City. The partners involved are 20 (twenty) people. The results of community service show that the most common cases are inheritance, buying and selling and grants. Monitoring and evaluation is carried out in the form of a questionnaire. The results show that from all the material presented by the team, there is an increase in partners' knowledge about knowledge of land buying and selling tax which increases by 45%. Regarding knowledge of inherited land tax, the result increases by 70%. Regarding the land grant tax knowledge, the result increased by 40%. Regarding land sale and purchase tax knowledge, the result increases by 30%. Furthermore, regarding how to calculate land grant tax, the results increase by 50%, finally regarding inherited land tax the results increase by 50%. The importance of land cases that occur in the community encourages the participation of the Government, especially with regard to certificates of land rights along with the calculation of the tax on the transfer of land rights.

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Journal Info

Abbrev

JCES

Publisher

Subject

Education

Description

Journal of Character Education Society (JCES) | ISSN 2614-3666, is one of the devotion journals managed by the Faculty of Teacher Training and Education of Muhammadiyah University of Mataram and published every January and July. The publication of JCES aims to disseminate conceptual thinking and ...