Implication of Income Tax (PPh) Imposition on Land Rights Transfer to Justice Based Instructions

Abstract

The legal basis for taxes imposition in Indonesia essentially comes from the regulations that have been amended to fourth amendment to the 1945 Constitution. Various regulations made by policy makers, relating to income tax matters on immovable property from inheritance are very interesting to study. Seeing from the functional side, it is generally determined that there are 2 important benefits of tax collection, these are budget function and regulating function. With regard to tax collection, taxpayers need certainty and fairness in their application. After being qualified, it turns out that there are conflicts and voids in norms, even though this should not happen in regulations making. For identification of norms, there is a conflict, that is in Article 4 paragraph (1) of the Income Tax Law. It uses the principle that tax levies will be levied on every increase in economic income obtained by legal subjects. The norm in Article 4 paragraph (3) letter b of the Income Tax Law emphasizes that inheritance is not categorized as a tax object. The research design uses normative juridical methods, and uses the Legislative Approach and Concept Approach. The results of the research show the implications of justice principle for the imposition of income tax. It must be along with   principle of equality, principle of certainty, principle of pleasure, and principle of efficiency. The implications of collecting income tax on inheritance objects are still far and do not fulfill a sense of fairness because according to the rules it is only stated that the object of inheritance is not part of the object of income tax. Therefore, it is unfounded if objects obtained from inheritance are subject to income tax. There is ambiguity in the phrase "addition of economic benefits". It should be noted that the level of economic stability of the beneficiary is not the same. Efforts to achieve fair value and benefits, policy makers need to re-evaluate all regulations related to income tax.