Legal Consequences Of Truth Ppat Deed Content, Price Transactions And Date Of Tax Deed After The Enactment Validation In The Boyolali District

Istiningsih Istiningsih, Amin Purnawan
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Abstract

The purpose of this study was to identify and analyze: 1) The verification and validation of the contents of the deed tax on PPAT, the price of the transaction and date of the deed PPAT in Boyolali. 2) Obstacles and solutions in the implementation process of verification and validation of tax. 3) The legal consequences of the truth of the PPAT deed, the price of the transaction and date of certificate validation of PPAT following the introduction of the tax in Boyolali.The approach method in this research is juridical empirical research that emphasizes the behavior of individuals or communities in connection with the law. The data used are primary and secondary data obtained through interviews and literature, methods of analysis with descriptive and qualitative analilis.Results of the research results can be concluded: 1) The verification and validation performed Income Tax Office (KPP) Boyolali while BPHTB conducted by the Department of Revenue Management and Asset Finance (DPPKAD) Boyolali. Validation includes the documents and the truth value of the transaction. Clear relation, the transaction value greatly affects the nominal income tax paid to the state. In making the PPAT AJB have to wait for the process validation and manufacturing of Sale and Purchase Agreements can not be specified price and date of the transaction. 2) Barriers due to the use of the transaction value as the basis for calculating BPHTB This has often led to problems in the field, because it is not uncommon transactions submitted by the taxpayer is not considered suitable by the taxman, so it is not uncommon to tax officials in the process of verification / validation, requesting that the transaction value changed and adapted according to the assessment of tax officials. 3) In making the PPAT deed lists the consequences of the transaction price and the date of the deed made and signed. This problem occurs on the inclusion of the transaction price and the date made after the validation is complete, and the parties have been facing the PPAT in early before the validation is performed. Inclusion of the transaction price and date of the deed at the time the parties may face different from the transaction price and the stairs after the validation process. PPAT in this case makes statements that do not fit can be subjected to verbal warning, written, suspension, dismissal with respect and disrespect.Keywords: Transfer of rights; PPAT; Taxes.
博约拉利地区制定生效后的真实契据内容、价格交易及契据日期的法律后果
本研究的目的是识别和分析:1)对PPAT契税内容的核查和确认,Boyolali契税的交易价格和日期。2)税收核查和确认实施过程中的障碍和解决方案。3) Boyolali开征税后PPAT契据的真实性、交易价格、PPAT证书生效日期的法律后果。本研究的研究方法是司法实证研究,强调个人或社区的行为与法律的联系。所使用的数据是通过访谈和文献获得的一手和二手数据,分析方法采用描述性和定性分析。研究结果可以得出如下结论:1)验证和验证由Boyolali Income Tax Office (KPP)执行,BPHTB由Boyolali Revenue Management and Asset Finance Department (DPPKAD)执行。验证包括文档和事务的真值。关系明确,交易价值对缴纳给国家的名义所得税有很大影响。在制定PPAT时,AJB必须等待过程验证和制造买卖协议,不能指定交易的价格和日期。2)以交易价值作为计算BPHTB的依据造成的障碍这在该领域经常会出现问题,因为纳税人提交的交易被税务人员认为不合适的情况屡见不鲜,因此税务人员在审核/确认过程中,根据税务人员的评估要求更改交易价值并进行调整的情况也屡见不鲜。3)在制定PPAT契约时,列出交易价格的后果以及订立和签署契约的日期。在包含交易价格和验证完成后的日期时出现此问题,并且在执行验证之前双方已经面临PPAT。包含交易价格和日期的契据,当时双方可能面临不同于交易价格和阶梯后的验证程序。在这种情况下,PPAT做出的声明不合适,可以受到口头警告,书面,停职,解雇的尊重和不尊重。关键词:权利转让;PPAT;税。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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