Registration of Transfers of Land of Rights for Nominee in the Post of Tax Amnesty

DOI

10.2991/icss-18.2018.17How to use a DOI?

Keywords

Tax Amnesty, Nominee, Transfer of Land Rights

Abstract

National development relies heavily on the participation and financing from the people through receipt of tax payments. But not all economic activities carried out by the public are reported to the authorized tax authorities. The unreporting of all these economic activities resulted in a reduction in the potential for tax revenue for the country. For this reason, the state needs to make a breakthrough to increase the country's revenue. The special step taken by the government is to enact Law Number 11 of 2016 concerning Tax Amnesty. Tax Amnesty is the abolition of taxes that should be owed, not subject to tax administration sanctions and criminal sanctions in the field of taxation, by disclosing the Property and paying the Ransom. One potential tax revenue that has not been fully explored is income tax (PPh) on the transfer of land rights and land rights acquisition (BPHTB). The people who buy and sell land do not immediately actively report their economic activities to the tax authorities, where proof of ownership is still written on behalf of the old seller. In accordance with the Regulation of the Minister of Agrarian and Spatial Planning / Head of the Republic of Indonesia National Land Agency Number 15 of 2017 concerning Registration of Transfers of Land Rights in the Context of Tax Amnesty, that land and buildings relating to land owned by Taxpayers are still registered in the name of another person or Nominee, must be transferred to on behalf of the Taxpayer.

Copyright

© 2018, 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  - Mahendra Wardhana
AU  - Indri Fogar Susilowati
AU  - Dita Perwitasari
PY  - 2018/10
DA  - 2018/10
TI  - Registration of Transfers of Land of Rights for Nominee in the Post of Tax Amnesty
BT  - Proceedings of the 1st International Conference on Social Sciences (ICSS 2018)
PB  - Atlantis Press
SP  - 67
EP  - 72
SN  - 2352-5398
UR  - https://doi.org/10.2991/icss-18.2018.17
DO  - 10.2991/icss-18.2018.17
ID  - Wardhana2018/10
ER  -