Penerapan Self Assesment System pada Pajak Penghasilan (PPh) Peralihan Hak Atas Tanah dan/atau Bangunan di Kota Padang

ELFIRA, REGINA (2014) Penerapan Self Assesment System pada Pajak Penghasilan (PPh) Peralihan Hak Atas Tanah dan/atau Bangunan di Kota Padang. Masters thesis, Universitas Andalas.

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Abstract

Indonesia is a state law that aims for the welfare and prosperity of people's lives , to realize these goals required substantial funds that one source is taxes . Among those taxes , one of which is the Income Tax Transfer of Rights to land and / or buildings in the fulfillment of tax obligations is based on self-assessment system that is required to calculate the tax and pay the tax debt itself . The purpose of this study was to determine the application of the self assessment system in the Income Tax Transfer of Rights over land and / or buildings in Padang , the obstacles encountered in the implementation and the efforts that need to be done to overcome these barriers . In this thesis research using empirical jurisdiction . Primary data and secondary data obtained through literature review, interviews and questionnaires with research subjects . Determination of study subjects by purposive sampling , namely those related to the application of the Income Tax Transfer of Rights to land and / or buildings Based on qualitative analysis of the application of self-assessment system known in the Income Tax Transfer of Rights over land and / or buildings have not been fully implemented as legislation in force . The provisions regarding the obligation to calculate and pay taxes owed , before the signing of the deed of transfer of rights , not performed by the taxpayer but by notary / PPAT . Furthermore, income tax bases are Total Gross Value diversion or if the gross amount is low, then the bases are the Tax Object Acquisition , tends gross amount / value of transactions specified by the taxpayer under SVTO 60.000.0000 ( sixty million rupiah) , So Notary / PPAT also expressed Tax Nil . But the tax is not zero but become income tax credit for the next year . The obstacles that arise in the application of Self Assessment System . In the Income Tax Transfer of Rights over land and / or buildings in the city of Padang , namely the lack of knowledge about taxes taxpayers of this type , the absence of Income Tax Payable ( SPPT ) , and the attempt to avoid taxes and taxpayers are likely to include the actual prices and NJOP that are under the tax zero . Suggested to the relevant parties on the implementation of the self assessment system in the Income Tax Application to socialize on the importance of income tax payment of Transfer of Rights to land and / or buildings to raise public awareness for paying taxes as a form of community participation in the development and existence of statutes that clear about the basis for calculating the tax provision primarily NJOP .

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