Implementation of Article 3 Paragraph (5) of Government Regulation No.34 Year 2016 on Income Tax from Transfer of Rights on Land and/or Building, and Agreement on Sale and Purchase of Land and/or Building and its Amendments in Metro City

Herlina Ratna Sambawa Ningrum (Faculty of Law, Universitas Bandar Lampung)

Pena Justisia: Media Komunikasi dan Kajian Hukum
Vol. 22 No. 2 (2023): Pena Justisia

Taxes assist the state attain prosperity. Transaction value determines land rights transfer income tax. In reality, the land sale and purchase deed's transaction value is not the seller's true worth, decreasing Pph validity. The issue in this study is how Article 3 Paragraph (5) of Government Regulation No. 34 of 2016 concerning Income Tax from Transfer of Rights to Land and / or Building, and Agreement on Sale and Purchase of Land and / or Building and its Amendments (PP No. 34 of 2016) affects Metro City Deeds of Sale and Purchase and what obstacles cause the results. Empirical research uses field and book data and evaluates it legally and qualitatively. Research results from the Implementation of Article 3 Paragraph (5) PP 34 of 2016 on Validation of Pph on metro city sale and purchase deed transactions have been consistent but not as expected. Awareness of paying taxes and tax restrictions hinder the fulfillment of Article 3 paragraph 5 letter d of PP 34 of 2016. Institutions should interact and socialize to implement PP 34 of 2016 and share tax information