Analysis of the Imposition of Final Income Tax (Final Income Tax) and Duty for the Acquisition of Land and/or Building Rights (BPHTB Tax) in the Transition of Property Rights to Land in Gianyar Regency

DOI

10.2991/978-2-494069-93-0_3How to use a DOI?

Keywords

PPh; BPHTB; Transfer of Land Ownership

Abstract

Taxes related to the transfer of land rights are Final Income Tax (PPh Final) and Customs on Acquisition of Land and Building Rights (BPHTB tax), Exchange, and others as agreed between the parties. While the BPHTB tax is a tax that arises and must be paid due to the acquisition of land and building rights when making sales/purchase transactions, grants or property auctions in the form of land and/or public buildings, which are often overshadowed by the taxes that must be paid. Ordinary people only know about the payment of Land and Building Tax (PBB) and not a few are surprised when faced with mandatory obligations in paying Final PPh and BPHTB Taxes, although the percentage is not small but the amount is quite large. Furthermore, 2 (two) fundamental problems are formulated to be studied, namely: (1) How is the imposition of Final Income Tax (PPh Final) and Customs for the Acquisition of Property Rights on Land and/or Buildings (BPHTB Tax) in the transfer of ownership rights to land in Gianyar Regency. (2) Is the imposition of Final PPh and BPHTB Taxes in the transfer of land ownership rights in Gianyar Regency in accordance with taxation principles. This section also describes the purposes and benefits of writing, as well as the originality of the research as the work of the real author, and auctions. The rate for the imposition of Final PPh is 2.5% of the base of imposition while for BPHTB tax it is 5%. The transfer of rights through buying and selling is based on the agreed transaction value, Grants through the Sales Value of Tax Objects, Auctions through Auction values while Inheritance is Nil aka there is no obligation to pay taxes. Imposition of Taxes - These taxes are closely related to the application of the principles of Taxation.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Putu Eka Wima Setyadi
AU  - Gusti Bagus Suryawan
AU  - A. A. Istri Agung
PY  - 2023
DA  - 2023/01/25
TI  - Analysis of the Imposition of Final Income Tax (Final Income Tax) and Duty for the Acquisition of Land and/or Building Rights (BPHTB Tax) in the Transition of Property Rights to Land in Gianyar Regency
BT  - Proceedings of the 3rd International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2022)
PB  - Atlantis Press
SP  - 10
EP  - 18
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-93-0_3
DO  - 10.2991/978-2-494069-93-0_3
ID  - Setyadi2023
ER  -