KEDUDUKAN SURAT KETERANGAN BEBAS PAJAK PENGHASILAN UNTUK TURUN WARIS ATAS TANAH DAN ATAU BANGUNAN DI KOTA PADANG

suhartatik, suhartatik (2021) KEDUDUKAN SURAT KETERANGAN BEBAS PAJAK PENGHASILAN UNTUK TURUN WARIS ATAS TANAH DAN ATAU BANGUNAN DI KOTA PADANG. Masters thesis, UNIVERSITAS ANDALAS.

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Abstract

KEDUDUKAN SURAT KETERANGAN BEBAS PAJAK PENGHASILAN UNTUK TURUN WARIS ATAS TANAH DAN ATAU BANGUNAN DI KOTA PADANG (Suhartatik, NIM 1820123022, Program Studi Magister Kenotariatan, FakultasHukumUniversitas Andalas,96 hlm,2020) ABSTRAK Warisanatastanahdanataubangunanmerupakantambahanpenghasilanbagiahliwarisnamundikecualikansebagaiobjekpajakpenghasilan.SesuaidenganPasal 2 ayat (1) huruf a angka 2 yaitu yang menjadisubjekpajakadalahwarisan yang belumterbagisebagaisuatukesatuanmenggantikan yang berhakdanpadaPasal 4 ayat (3) huruf b, bahwa yang tidaktermasukobjekpajakadalahwarisanMenurutSuratEdaranDirjenPajakNomor20/PJ/2015, tentangPemberianSuratKeteranganBebasPajakPenghasilanatasPenghasilandariPengalihanHakAtas Tanah danatauBangunankarenawarisan.danSuratEdaranDirjenPajakNomor 30/PJ/2009, tentangtatacaraPemberianPengecualian Dari KewajibanPembayaranatauPemugutanPajakPenghasilandariPengalihanHakAtas Tanah danatauBangunan yang mensyaratkanuntukkeluarnyaSuratKeteranganBebasPajakPenghasilanWaris (SKB PPhWaris) memberikansyarat-syarat yang dimintauntukmendapatkan SKB PPhWaris. Tapisetelahsyaratuntukmendapatkan SKB PPhwarisdimohonkanolehahliwarispada KPP pratamatetapsajaujung-ujungnyapenolakan SKB PPhWarisoleh KPP PratamadenganberbagaialasanmulaidaripewaristidakadaNomorPokokWajibPajak (NPWP) sampaibahwaobjekwaristidakterdaftar di KPP Pratama. Terlihattidakadanyakepastianhukumdantidakadanyakemanfaatanbagiwajibpajakuntukmengurus SKB PPhwariskarenaujung-ujungnyahanyalahpenolakandandiharuskanmembayarpajakuntukturunwaris.Penelitianinimemakaimetodepenelitianempirisdenganmelihatperaturan yang adauntukmendapatkan SKB PPhwarisdannormatifdenganmelihatapa yang terjadi di lapangan. Dari hasilpenelitiandidapatkanbahwaBahwakedudukanahliwarisdalampemungutanpajakperalihanhakatastanah, baikpajak BPHTB ataupunPajakPenghasilan (PPH) warisuntukpajaktidakbisadisebutsebagaisubjekpajakkarenaobjek yang diwariskantersebutbelummendapatkankeuntunganbagiahliwaris, danahliwaris pun merasakeberatandenganadanya 2 pajakuntukturunwarisiniyang disyaratkan oleh KPP Pratama apabila ingin mendapatkan SKB PPh Waris, Pewaris sudah punya NPWP, objek yang diwariskan sudah terdaftar di KPP Pratama, pewaris adalah ahli waris yang masih sedarah/satu garis lurus, ada surat dari pemerintah setempat bahwa ahli waris mempunyai pendapatan dibawah nilai Pendapatan Tidak Kena Pajak. Kata kunci :SKB PPh Waris, Syarat SKB PPh waris, KPP Pratama THE POSITION OF THE INCOME TAX-FREE LETTER FOR THE INHERITED OF LAND AND / OR BUILDING IN PADANG CITY (Suhartatik, NIM 1820123022, Master of Notary Program, Faculty of Law, Andalas University, 96 pages, 2021) ABSTRACT The inheritance over land and / or building is the income for the heirs but is exempted as the object of income tax. In accordance with Article 2 paragraph (1) letter a number 2, the tax subject is the inheritance that has not been divided as a unit to replace those who are entitled and in Article 4 paragraph (3) letter b, that which is not included as tax object is the inheritance, according to the circular letter from the director general of Tax Number 20 / PJ / 2015, regarding the Granting of Income Tax Free Certificate of Income from the Transfer of Rights to Land and or Buildings due to inheritance, and the Director General of Taxes Circular Number 30 / PJ / 2009, regarding the procedures for granting exemptions from payment or collection obligations Income Tax from the Transfer of Rights to Land and / or Building which requires the issuance of the Inheritance Income Tax Free Certificate (SKB PPh) provides the conditions required to obtain the PPh SKB. But after the requirements for obtaining the heir PPh SKB are requested by the heirs at the KPP Pratama, in the end the Inheritance PPh SKB is rejected by KPP Pratama for various reasons ranging from the heir not having a Taxpayer Identification Number (NPWP) to the object of inheritance not registered at the KPP Pratama. It appears that there is no legal certainty and no benefit for the taxpayer to process the heir PPh SKB because in the end it is only a rejection and is required to pay taxes for inheritance. This research uses an empirical research method by looking at the existing regulations to obtain inheritance and normative PPh SKB by looking at what happens in the field. From the results of the research, it was found that the position of the heirs in collecting the transfer of land rights tax, either BPHTB tax or inheritance tax (PPH) for tax, cannot be called a tax subject because the inherited object has not yet benefited the heirs, and heirs objected to the two taxes for inheritance that are required by KPP Pratama, to get SKB PPh Inheritance, the heir already has an NPWP, the inherited object is registered at KPP Pratama, the heir is an heir who is still in blood / one straight line, there is a letter from the local government that the heirs have income below the value of non taxable income. Keywords: Inheritance PPh SKB, Inheritance PPh SKB Requirements, KPP Pratama

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