Perilaku Hukum Notaris/Ppat Dalam Melakukan Pengawasan Pemungutan Pph Final Atas Jual Beli Tanah Dan Bangunan Di Kota Medan

Abstract

Tax is a sector of state revenue to meet the needs of its citizens. The research focus on the implementation of Final PPh payments on the transfer of rights to land and/or buildings that indicate violations of Notary compliance such as delays in submitting Final PPH tax reporting on the transfer of rights to land and/or buildings at the Pratama Service Office (KPP). ). Second, the lack of supervision carried out by a Notary/PPAT together with the ATR/BPN Office. The formulation of the problem in this study includes how the legal arrangements regarding the imposition of final PPh on the transfer of land and building rights, how the compliance of a Notary/PPPAT in Medan City to the provisions regarding participation in the supervision of the final PPh collection on the transfer of rights to land and/or buildings on the sale and purchase of land and of buildings, how is the effectiveness of the provisions concerning Notaries/PPAT in controlling the final income tax on the sale and purchase of land and buildings in the city of Medan. The results of this study are the legal arrangements for the imposition of Final Income Tax on the transfer of rights and buildings in the fourth amendment contained in Law Number 36 of 2008 concerning income tax. The compliance of Notaries/PPATs in Medan City to the provisions regarding participation in the supervision of PHTB final PPh collection on the sale and purchase of land and buildings can be seen from how Notaries/PPATs in Medan City carry out signing, reporting, monitoring and knowing the basics related to Final PPh. The effectiveness of the provisions of the Notary/PPAT participating in supervising the final PPh on the sale and purchase of land and buildings in the City of Medan can be seen based on their legal behavior.