Implementation of Income Tax Imposition for Equitable Grant Recipients

DOI

10.2991/aebmr.k.200513.121How to use a DOI?

Keywords

income tax imposition, grant recipients, fair

Abstract

Tax is a mandatory contribution to the state owed by individuals or entities that are coercive based on the law, with no direct compensation and used for the country’s needs for the greatest prosperity of the people. Tax arrangements must be based on Law in accordance with Article 23 of the 1945 Constitution which reads Taxes and other levies that are coercive for the purposes of the country are regulated by law. In carrying out the imposition of tax collection in the implementation community there are some who are not fair, in particular the collection of income tax on the transfer of land rights from the grant transaction, for the first degree is not subject to income tax but based on the Regulation of the Director General of Tax Number PER-30 / PJ / 2009, other than the degree First, it’s still worn. With the application of this tax it turns out that to the second degree where there is still blood relations with the Grant Providers, they are still subject to tax, thus there is no sense of justice because there is a contradiction in tax regulations between the Tax Law and the Director General of Taxes Regulations regarding taxation in tax Grant recipient.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Rusdiyono
PY  - 2020
DA  - 2020/05/20
TI  - Implementation of Income Tax Imposition for Equitable Grant Recipients
BT  - Proceedings of the International Conference on Law, Economics and Health (ICLEH 2020)
PB  - Atlantis Press
SP  - 638
EP  - 642
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200513.121
DO  - 10.2991/aebmr.k.200513.121
ID  - 2020
ER  -