Implementasi Pengenaan Pajak Penghasilan terhadap Peralihan Hak Atas Tanah dan Bangunan dalam Warisan
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Published:
Feb 28, 2023
Keywords:
Tax, Inheritance, Land and Building Rights Acquisition Duty (BPHTB)
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Abstract
According to Law of the Republic of Indonesia Number 36 of 2008 concerning Income Tax as stipulated in Law Number 7 of 1983 states that the subject of tax is inheritance that has not been divided (inheritance assets that generate additional economy). Upon transfer of land and building rights, Land and Building Rights Acquisition Duty (BPHTB) is imposed on the heirs. Regarding the amount of BPHTB due to the acquisition of inheritance rights has been regulated in Government Regulation Number 111 of 2000 concerning the Imposition of Land and Building Rights Acquisition Duties due to Inheritance and Wills Grants (PP 111/2000). When tax is payable on the acquisition of land and building rights due to inheritance is from the date concerned registers the transfer of rights to the District/City Land Office. Meanwhile, the basis for the imposition of Tax Object Acquisition Value (NPOP) is the market value at the time of registration of the above rights. For regions that have self-regulated BPHTB through local regulations. However, if it has not been regulated in regional regulations, then the calculation will still refer to the article mentioned above.
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References
Ali, Z. (2013). Metode Penelitian Hukum. Jakarta: Sinar Grafika.
Al-Zuhaily, W. (1985). Al-Fiqh Al-Islami Wa Adillatuhu, Cetakan ke-52, Juz 8. Damsyik Dar Al-Fikr.
Ash-Shabuni, M. A. (t.t). Al-Mawaris Fi Al-Syariatil Islamiyah, Terjemahan Zaini Dahlan. Bandung: Trigenda Karya.
Asrizal, P. D. D. H. K. (2016). Islam (Tinjauan Historis Atas Hukum Waris Pra Dan Awal Islam). Jurnal Al-Ahwal, 9(1), 125-38.
Bea perolehan hak atas tanah dan bangunan, 2023, https://id.wikipedia.org/wiki/Bea _perolehan_hak_atas_tanah_dan_bangunan, diakses 6 Juli 2023.
Fikri & Wahidin. (2016). Konsepsi Hukum Waris Islam dan Hukum Waris Adat (Analisis Kontekstualisasi Dalam Masyarakat Bugis). Al-Hakam: Jurnal Ilmu Syariah dan Hukum, 1, (2).
Ikatan Kuasa Hukum dan Advokat Pajak Indonesia (IKHAPI) Ikatan Kuasa Hukum dan Advokat Pajak Indonesia (IKHAPI), Ini Syarat Agar Warisan Bebas Pajak https://www.hukumonline. com/klinik/a/ ini-syarat-agar-warisan-bebas-pajak-lt60109bb114657, diakses 13 Mei 2023.
Khadijah, S. (2017). Cermati, Mengenal Lebih Jauh Hibah dan Waris Seperti Apa Aturan Pajaknya ?, https://www.cermati.com/artikel/mengenal-lebih-jauh-mengenai-hibah-dan-waris-seperti-apa-aturan-pajaknya, diakses 13 Mei 2023.
Koentjaraningrat. (1997). Metode-Metode Penelitian Masyarakat. Jakarta.
Makhluf, H.M. (1976). Al-Mawarits Fi Al-Syariah Al-Islamiyah. Mesir: Mathba’ah Al-Madani.
Moleong, L. J. (1989). Metodologi Penelitian Kualitatif. Bandung: PT Remaja Rosda Karya.
Muhammad al-Lahimi, A.K. (1986). Al-Fara’idh. Riyadh: Maktabah Al-Ma’arif.
Republik Indonesia, Surat Edaran Dirjen Pajak, Se-20/Pj/2015, Surat Keterangan Bebas Pph,
Republik Indonesia, Undang-Undang Nomor 20 Tahun 2000, Pasal 1 dan Pasal 2, UU No. 20 Tahun 2000, Perubahan atas Undang-Undang Nomor 21 Tahun 1997, Bea Perolehan Hak atas Tanah dan Bangunan, Negara tahun 2000 Nomor 130, TLN Nomor 3988.
Republik Indonesia, Undang-Undang Nomor 36 Tahun 2008 sebagaimana tertuang dalam Undang-Undang Nomor 7 tahun 1983, Pajak Penghasilan.
Sabarguna, B. (2008). Analisis Data Pada Penelitian Kualitatif. Jakarta: UIP.
Silalahi, E. W. (2020). Bea Perolehan Hak Atas Tanah Dan Bangunan (Bphtb) Atas Warisan, Apakah Warisan (Dalam Garis Keturunan Sedarah) Harus Dikenai Bphtb?. Jurnal Hukum & Pembangunan, 49(4), 880-893.
Syarifuddin, A. (2012). Hukum Kewarisan Islam, Cetakan ke-2012. Jakarta: Kencana.
Article Sidebar
Main Article Content
Abstract
According to Law of the Republic of Indonesia Number 36 of 2008 concerning Income Tax as stipulated in Law Number 7 of 1983 states that the subject of tax is inheritance that has not been divided (inheritance assets that generate additional economy). Upon transfer of land and building rights, Land and Building Rights Acquisition Duty (BPHTB) is imposed on the heirs. Regarding the amount of BPHTB due to the acquisition of inheritance rights has been regulated in Government Regulation Number 111 of 2000 concerning the Imposition of Land and Building Rights Acquisition Duties due to Inheritance and Wills Grants (PP 111/2000). When tax is payable on the acquisition of land and building rights due to inheritance is from the date concerned registers the transfer of rights to the District/City Land Office. Meanwhile, the basis for the imposition of Tax Object Acquisition Value (NPOP) is the market value at the time of registration of the above rights. For regions that have self-regulated BPHTB through local regulations. However, if it has not been regulated in regional regulations, then the calculation will still refer to the article mentioned above.
Article Details
References
Ali, Z. (2013). Metode Penelitian Hukum. Jakarta: Sinar Grafika.
Al-Zuhaily, W. (1985). Al-Fiqh Al-Islami Wa Adillatuhu, Cetakan ke-52, Juz 8. Damsyik Dar Al-Fikr.
Ash-Shabuni, M. A. (t.t). Al-Mawaris Fi Al-Syariatil Islamiyah, Terjemahan Zaini Dahlan. Bandung: Trigenda Karya.
Asrizal, P. D. D. H. K. (2016). Islam (Tinjauan Historis Atas Hukum Waris Pra Dan Awal Islam). Jurnal Al-Ahwal, 9(1), 125-38.
Bea perolehan hak atas tanah dan bangunan, 2023, https://id.wikipedia.org/wiki/Bea _perolehan_hak_atas_tanah_dan_bangunan, diakses 6 Juli 2023.
Fikri & Wahidin. (2016). Konsepsi Hukum Waris Islam dan Hukum Waris Adat (Analisis Kontekstualisasi Dalam Masyarakat Bugis). Al-Hakam: Jurnal Ilmu Syariah dan Hukum, 1, (2).
Ikatan Kuasa Hukum dan Advokat Pajak Indonesia (IKHAPI) Ikatan Kuasa Hukum dan Advokat Pajak Indonesia (IKHAPI), Ini Syarat Agar Warisan Bebas Pajak https://www.hukumonline. com/klinik/a/ ini-syarat-agar-warisan-bebas-pajak-lt60109bb114657, diakses 13 Mei 2023.
Khadijah, S. (2017). Cermati, Mengenal Lebih Jauh Hibah dan Waris Seperti Apa Aturan Pajaknya ?, https://www.cermati.com/artikel/mengenal-lebih-jauh-mengenai-hibah-dan-waris-seperti-apa-aturan-pajaknya, diakses 13 Mei 2023.
Koentjaraningrat. (1997). Metode-Metode Penelitian Masyarakat. Jakarta.
Makhluf, H.M. (1976). Al-Mawarits Fi Al-Syariah Al-Islamiyah. Mesir: Mathba’ah Al-Madani.
Moleong, L. J. (1989). Metodologi Penelitian Kualitatif. Bandung: PT Remaja Rosda Karya.
Muhammad al-Lahimi, A.K. (1986). Al-Fara’idh. Riyadh: Maktabah Al-Ma’arif.
Republik Indonesia, Surat Edaran Dirjen Pajak, Se-20/Pj/2015, Surat Keterangan Bebas Pph,
Republik Indonesia, Undang-Undang Nomor 20 Tahun 2000, Pasal 1 dan Pasal 2, UU No. 20 Tahun 2000, Perubahan atas Undang-Undang Nomor 21 Tahun 1997, Bea Perolehan Hak atas Tanah dan Bangunan, Negara tahun 2000 Nomor 130, TLN Nomor 3988.
Republik Indonesia, Undang-Undang Nomor 36 Tahun 2008 sebagaimana tertuang dalam Undang-Undang Nomor 7 tahun 1983, Pajak Penghasilan.
Sabarguna, B. (2008). Analisis Data Pada Penelitian Kualitatif. Jakarta: UIP.
Silalahi, E. W. (2020). Bea Perolehan Hak Atas Tanah Dan Bangunan (Bphtb) Atas Warisan, Apakah Warisan (Dalam Garis Keturunan Sedarah) Harus Dikenai Bphtb?. Jurnal Hukum & Pembangunan, 49(4), 880-893.
Syarifuddin, A. (2012). Hukum Kewarisan Islam, Cetakan ke-2012. Jakarta: Kencana.