<![CDATA[This study discusses the tax obligations of heirs over inheritedassets from the perspective of inheritance law and tax law in Indonesia. The problem addressed is how the position of heirsrelates to the tax liabilities of the deceased and how it isregulated within the national legal system. This research aims toanalyze the relationship between inheritance law and tax law in determining the responsibilities of heirs. The method used isnormative juridical research with statutory and conceptualapproaches. The results show that heirs are responsible forsettling the deceased's tax debts as long as the inheritance assetsare sufficient. Furthermore, differences between civil law andtax law create potential legal uncertainty. This study concludesthat regulatory harmonization is necessary to ensure legal certainty for heirs in fulfilling tax obligations.]]>
Copyrights © 2026
