Evaluasi Pajak Penghasilan Atas Pengalihan Hak Atas Tanah Dan/Atau Bangunan Sebelum Dan Sesudah Diterbitkannya Per Djp Nomor 28/Pj/2009 Di Kantor Pelayanan Pajak Pratama Karanganyar

Oleh :
Fitri Nurjanah - F3409033 - Fak. Ekonomi dan Bisnis

The objectives of research are to find out the implementation of Income Tax (PPh) for Land and/or Building Rights Transfer (PHATB) in Karanganyar Pratama Tax Service Office before and after the passage of Per DJP (Tax Directorate General Regulation) Number 28/PJ/2009 and to find out the effect of Per DJP 28/PJ/2009 passage on the tax revenue of Karanganyar Pratama Tax Service Office. The procedure the writer used was to evaluate the implementation of PPh for PHATB through observation and interview with several officers of Karanganyar Pratama Tax Service Office as well to analyze the Income Tax revenue for Land and/or Building Right Transfer in Karanganyar Pratama Tax Service Office. The conclusion of and research was that before the passage of Per DJP Number 28/PJ/2009 the Taxpayers undertaking PHATB and filling the owner name transfer of land deed to the National Land Affairs Agency (BPN) were allowed althougt it was incorrect according to the regulation, while after the passage of Per DJP Number 28/PJ/2009 the Taxpayers should enclose the Tax Payment Document or Income Tax Exempted Recommendation for PHATB during filling the owner name transfer of land deed to the BPN, and income tax revenue after the passage of Per DJP Number 28/PJ/2009 increased 55,38% from 2009 to 2010 Based on the result of research, the writter recommende the KPP to conduct periodically illumination to the society so that the society would understand the PHATB periodically and the tax prayer would report immediately the incorect data.