IMPLEMENTASI DASAR BESARAN PAJAK PENGHASILAN (PPh) TERHADAP PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN YANG DIBUAT OLEH PPAT DI KOTA YOGYAKARTA

This research discuss about implementation of income tax (PPh) value basis on right transition of land and/or building that made by land act maker officer (PPAT) at Yogyakarta City, aims to know how implementation of income tax (PPh) value basis on right transition and/or building that made by land act maker officer (PPAT) at Yogyakarta City is and also to know problems in implementing income tax (PPh) value basis on right transition of land and/or building that made by land act maker officer (PPAT) at Yogyakarta City. This research is empirical juridical law research. Empirical juridical research is law research on normative law rule implementation (contract or law code) in action on each certain law event happened in society. Implementation of income tax (PPh) value basis on right transition of land/or building that made by land act maker officer (PPAT) at Yogyakarta City, especially on tax imposed basis for PPh calculation should be taken from highest value between transactional price and tax object selling price (NJOP). However, it is happened that transactional price intentionally lessened in order to it can decrease PPh value should be paid. Transaction party talks to PPAT on low price of actual transaction value to be mentioned in right transition act of land and/or building to get tax in debt become lesser. Problems in implementing income tax (PPh) value basis on right transition of land and/or building that made by land act maker officer (PPAT) at Yogyakarta City is wish from tax payer alone in order to be able to pay lesser PPh and it is possible to be conducted because lack of control from tax office. Besides tax is only considered as burden of tax payer because there is no direct mutual gifts that can be felt and also self assessment collecting of tax system that give trust to tax payer to self calculate value of PPh must be paid, make tax payer can make falseness