PENGENAAN PAJAK PENGHASILAN BAGI AHLI WARIS ATAS TAMBAHAN PENGHASILAN YANG DIPEROLEH DARI WARISAN

Jurnal Magister Hukum Argumentum

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Field Value
 
Title PENGENAAN PAJAK PENGHASILAN BAGI AHLI WARIS ATAS TAMBAHAN PENGHASILAN YANG DIPEROLEH DARI WARISAN
 
Creator Hendarto, Edgar
 
Subject Income tax, heirs, certainty, justice, and expediency
 
Description This research discusses the basis for imposing income tax for heirs on income accrued from inheritance, as well as conformity with the objectives of the law as certainty, justice, and benefit of the law. This study is a normative study with a statutory approach and a conceptual approach, using qualitative analysis. The results of the study state that inheritance that has not been divided is subject to tax, and inheritance that has been divided is not a tax object, heirs who receive additional income from inheritance are exempted from the income tax from the transfer of rights to land and / or buildings issued by issuance of SKB PPh, SKB PPh is given if the land and / or buildings that are objects of inheritance have been reported in Annual Income Tax Returns, unless the heir has income below the Non-Taxable Income (PTKP) and the gross amount of the transfer is less than IDR 60,000,000.00 based on SE-20 / PJ / 2015. The imposition of tax on additional income based on fulfilling legal objectives as justice, while for certainty has not been fulfilled because there are conflicts of norms and legal vacancies for inheritance other than land and / or buildings, while the purpose of law as benefit has not yet benefited heirs
 
Publisher Magister Ilmu Hukum Fakultas Hukum Universitas Surabaya
 
Date 2019-05-06
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://journal.ubaya.ac.id/index.php/argu/article/view/1858
10.24123/argu.v6i1.1858
 
Source Jurnal Magister Hukum ARGUMENTUM; Vol. 6 No. 1 (2019): edisi Maret ARGUMENTUM Jurnal Magister Hukum; 1062-1081
2715-7709
2528-4584
 
Language eng
 
Relation https://journal.ubaya.ac.id/index.php/argu/article/view/1858/1484
 
Rights Copyright (c) 2019 ARGUMENTUM Jurnal Magister Hukum
 

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