Djaja, Benny and Septiani, Indri Analysis of Transfer Tax Imposition on Properties Exchange in Indonesia. ..
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(NOMOR 77) ANALYSIS OF TRANSFER TAX IMPOSITION ON PROPERTIES EXCHANGE IN INDONESIA.pdf Download (309kB) | Preview |
Abstract
Income tax reported by the taxpayer to the Tax Service Office after an inspection
and there is evidence of non-reporting of tax such as additional cash of four billion
rupiah in this case, the Director General of Taxes has the authority to issue a Tax
Assessment Letter for unpaid or unreported taxes and plus administrative sanctions
in the form of interest of 2% per month on the actual amount of tax owed as provi-
sions of Article 13 of Law Number 6 of 1983 concerning General Provisions and Tax
Procedures. And taxpayers after paying and reporting the Land and Building Rights
Acquisition Duty Tax there is a tax calculation error because the e-BPHTB system
used to report the Land and Building Rights Acquisition Duty tax for the second
shophouse unit in this case, a reduction in the Acquisition Value of Non-Taxable Tax
Objects is applied which reduction is not in accordance with the provisions of Article
46 paragraph 5 of Law Number 1 of 2022 concerning Financial Relations Between
the Government Central to the Regional Government, taxpayers can make their own
corrections for the underpayment tax to the Regional Revenue Office.
| Item Type: | Other |
|---|---|
| Subjects: | Lainnya |
| Divisions: | Fakultas Hukum > Ilmu Hukum |
| Depositing User: | fh perpus |
| Date Deposited: | 21 Feb 2024 02:44 |
| Last Modified: | 21 Feb 2024 02:44 |
| URI: | https://repotest.untar.ac.id/id/eprint/42960 |
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