Implementation of Income Tax Collection on Sale and Purchase of Land and/or Buildings in Padang City

Annisa Mutiara Andina, Ferdi Ferdi, Syofiarti Syofiarti

Abstract


Legal actions carried out by the community on land and buildings must always be accompanied by the making of the required deeds. These deeds must be made by an authorized official; in this case Notary and Conveyancer. The problems in this study include: 1) How is the implementation of income tax collection on sale and purchase of land and/ or buildings in Padang City? 2) What are the obstacles that arise in implementing income tax collection on sale and purchase of land and/ or buildings? This study applied a research method mainly in the form of an empirical juridical approach. The results of the study found that: 1) Based on Article 23A of the 1945 Constitution which states: “Taxes and other compulsory levies for State purposes are regulated by Law”, notaries have an important role as an extension of the government in increasing state revenues through tax collection, 2) Legal constraints in implementing the income tax collection on sale and purchase of land and/ or buildings are in the application of tax rules in which there are manipulation and forgery of the taxpayer data. The notary and the Directorate General of Taxes are expected to further increase their cooperation and be more active in conducting tax dissemination.


Keywords


Income Tax Collection; Notary; Sale And Purchase

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References


Books

Bird, Richard Miller, and Naomi Enid Slack, 2004. International handbook of land and property taxation. Edward Elgar Publishing.

Chairil Anwar Pohan, 2014, Indonesian Taxation: Theory and Case, Jakarta, Mitra Wacana Media, page 1.

Lauddin Marsuni, 2006, Taxation Laws and Policies in Indonesia, UII Press, Yogyakarta, page 8.

Tjip Ismail, Collection of Articles on Tax Law Lecture, page 3.

Journal

Bakker, Laurens, and Sandra Moniaga, 2010. "The space between: Land claims and the law in Indonesia." Asian Journal of Social Science 38.2, 187-203.

Firman, Tommy, 2004. "Major issues in Indonesia's urban land development." Land Use Policy 21.4, 347-355.

Lewis, Blane D, (2003). "Property tax in Indonesia: measuring and explaining administrative (under‐) performance." Public Administration and Development 23.3, 227-239.

Lewis, Blane D, 2003. "Property tax in Indonesia: measuring and explaining administrative (under‐) performance." Public Administration and Development 23.3, 227-239.

Legislations

Republic of Indonesia State Constitution 1954

Civil Code.

Law No. 42 of 2009 concerning the Third Amendment to Law No. 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods.

Law No. 30 of 2004 concerning Notary Position.

Law No. 36 of 2008 concerning the Fourth Amendment to Law No. 7 of 1983 concerning Income Tax.

Government Regulation No. 34 of 2016 concerning Income Tax on Income from the Transfer of Rights to Land and/ or Buildings, and Sale and Purchase Agreement on Land and / or Buildings and their Amendments.

Interview

Interview with Mrs. Titi Rumambar Cahya Maharani, Head of Service Section at the Padang Pratama One Tax Office, on May 18, 2018 at 9:00 a.m. West Indonesia Time.

Interview with Ratna Dwi Purnama, Service Implementer at the Padang Pratama One Tax Office, on May 18, 2018 at 10:00 a.m. West Indonesia Time.

Interview with Mrs. Titi Rumambar Cahya Maharani, Head of Service Section at the Padang Pratama One Tax Office, on May 18, 2018 at 9:00 a.m. West Indonesia Time.

Interview with Notary/ Conveyancer Dasman, SH, Mkn, on April 12, 2018 at 2.00 p.m. West Indonesia Time.

Interview with Notary/ Conveyancer Beatrix Benni, SH, MPd, MKn, on April 16, 2018 at 1.00 p.m. West Indonesia Time.

Interview with Notary/ Conveyancer Dasman, SH, Mkn, on April 12, 2018 at 2.00 p.m. West Indonesia Time.

Interview with Notary/ Conveyancer H. Khamisli, SH on April 13, 2018 at 11.00 a.m. West Indonesia Time.

Interview with Notary/ Conveyancer Butet, SH on March 12, 2018 at 3.00 p.m. West Indonesia Time.

Interview with Ratna Dwi Purnama, Service Implementer at the Padang Pratama One Tax Office, on May 18, 2018 at 10:00 a.m. West Indonesia Time.

Interview with Mrs. Titi Rumambar Cahya Maharani, Head of Service Section at the Padang Pratama One Tax Office, on May 18, 2018 at 9:00 a.m. West Indonesia Time.




DOI: http://dx.doi.org/10.18415/ijmmu.v6i3.922

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