Effectiveness of Payment of Income Tax from Binding Agreements on Buying and Selling Rights to Land and/or Buildings and the Implications of Its Jurisdiction (Case Study in West Manggarai District)

Abstract

Based on the background, the formulation of the problem is: How are the arrangements regarding the Agreement on Binding of Sale of Land and / or Buildings, What is the effectiveness of the implementation of Income Tax payments (hereinafter referred to PPh) based on the Land Purchase Binding Agreement (hereinafter referred to PPJB) and what are the obstacles in their implementation in the Regency West Manggarai, What are the legal consequences if PPh is not paid based on PPJB. The type of research used in this legal research is normative and empirical. Normative research is also called doctrinal law research. Types and sources of data used are primary data, secondary data. Data sources come from library materials, primary legal materials, secondary legal materials, tertiary legal materials. Data collection techniques with literature study and interview methods, documentation. Poses analysis uses the method of inductive thinking. The results of the study show that the regulation regarding PPJB or the Purchase Binding Agreement on Land and or Building in general refers to principle 1320 of the Civil Code Book, whereas the specific regulation of the term PPJB is used in Government Regulation Number 34 of 2016 letter a number 1b. There are 2 (two) characteristics of PPh payment based on the Sale and Purchase Binding Agreement in West Mangggarai, namely the Purchase Binding Agreement which is made immediately and the land and building rights are certified, then the PPh payment is carried out, so that the Pph payment arrangement is based on PPJB because it is paid in full at West Manggarai is running effectively, while the Purchase Binding Agreement which is made by way of payment is not paid in full or is done in stages because the rights to land and or buildings are not yet certified, the PPh payment is not carried out, so the PPh payment arrangement based on PPJB (phased) in Labuan Bajo is not run effectively. Based on the results of the study that the average sale and purchase transactions based on the Purchase Binding Agreement in West Manggarai Regency are land that has not been certified so that payment can only be made by the buyer to the seller in stages, so the implementation of Pph payments in general is not effective. This can be understood because the nature of buying and selling by way of binding purchase agreements are not final.