Short Communication
Year: 2021 | Month: January | Volume: 8 | Issue: 1 | Pages: 378-384
Juridical Study of Imposition of Taxes on Transfer of Rights to Land and Buildings in a Merger of Companies
Rudy Rahyu1, Bastari Methon2, Tengku Erwinsyahbana2
1,2Universitas Muhammadiyah Sumatera Utara, Indonesia
Corresponding Author: Rudy Rahyu
ABSTRACT
This study aims to determine and analyze the provisions on the imposition of taxes on the transfer of rights to land and/or buildings in the merger of companies, to know and to analyze the legal certainty of PPh final PHTB in the use of the pooling of interest method in the merger of companies, to know and to analyze the fairness of tax imposition of transfer of rights to land and/or buildings in the merger of companies. This type of research is normative juridical law research. This study uses a statute approach and a comparative approach related to their relationship with other regulations and their relation to their application in practice. Data collection tools used in this study were document studies or library materials. In horizontal justice, a tax collection is said to fulfill justice if taxpayers who are in the same condition are treated equally, whereas in vertical justice, the principle of justice is fulfilled if taxpayers who have different economic additions are treated unequally. The results of this study indicate that the imposition of final income tax on the transfer of rights to land and/or buildings does not fulfill the principle of horizontal and vertical justice because using the purchase method is subject to tax, while using the pooling of interest method is not subject to tax. On the other hand, there is fairness in the imposition of BPHTB, because the use of the purchase method or pooling of interest is subject to tax.
Keywords: BPHTB, Merger, PHTB, Tax.
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