Kajian Penerapan Pembayaran Pajak Penghasilan (PPH) dan Bea Perolehan Hak Atas Tanah dan/atau Bangunan (BPHTB) atas Pembatalan Perjanjian Pengikatan Jual Beli Menjadi Akta Jual Beli

Cicilia Ri Sapta Wahyu Widyawati (Universitas Pancasila)
Arsin Lukman (Universitas Pancasila)
Jum Anggriani (Universitas Pancasila)

Jurnal Hukum Lex Generalis
Vol 6 No 9 (2025): Tema Hukum Agraria dan Pertanahan

Transfer of Rights through a Sale and Purchase Agreement (PPJB) requires the parties to pay Income Tax (PPh) and Land and Building Rights Acquisition Fee (BPHTB), however some development companies often cancel the PPJB before the Sale and Purchase Deed (AJB) is executed. This effort is often carried out by taxpayers to avoid tax obligations that should be fulfilled, which results in potential loss of state revenue and creates injustice in society. Based on the description of the background, the problem in this research is the legal consequences of efforts to evade taxes due to the cancellation of PPJB to AJB in terms of Tax law and how the PPAT is held responsible for efforts to avoid paying Tax due to the cancellation of PPJB to AJB in its implementation. Legal certainty and the legal system will be used as analytical tools in this research. The research method used is Normative Juridical research by examining research materials through literature or secondary materials. Data analysis was carried out qualitatively. The results of this research show that the cancellation of PPJB to AJB resulted in state losses from the tax sector due to efforts to avoid tax in the cancellation and the Land Deed Making Official in terms of his responsibility for paying taxes for the parties was only administrative without taking firm action against the developer company.