I. UMUM
Under the terms of Section 4 of the paragraph (1) of the Act No. 7 of 1983 on Income Tax as amended last by Law No. 36 of 2008 on the Fourth Amendment to the Law No. 7 Year 1983 of the Tax Income, revenue received or acquired from the sale or transfer of property is an object of income tax. In the event of a person or a person receiving or obtaining the income of a transfer of property in the form of land and/or building, such income is included in the income sense as referred to in Section 4 of the paragraph (1) of the letter d. That. However, the more specifically defined terms of the income type are referred to under Section 4 of the paragraph (2) of the Income Tax Act. In order to encourage economic growth is necessary for the acceleration of infrastructure development by the government for the general interest, so in Regulation the Government is set about the income Tax policy of the earned income or Acquired by a person or body from the diversion of a land and/or building for the construction of a common interest. To better provide ease and simplicity in calculating the income tax on income received or acquired in connection with the purchasing and purchasing binding agreement, the charge of the Income Tax on the income is intended. It is not final to be final for a person or entity to be the buyer whose name is set forth in the purchase binding agreement prior to the change or addendum to the purchasing binding agreement. In order to provide legal certainty and provide comfort in the payment of income taxes, persons or bodies whose efforts are to transfer the rights to the land and/or buildings that receive or earn income from diversion of land and/or building, the income tax owed at the time of the receipt of some or all of the transfer of the transfer of rights to the land and/or building.
II. SECTION BY SECTION
Section 1
Verse (1)
For the income that is received or acquired by the person or persons of the transfer of rights to the land and/or building, as well as the income arising from the purchase binding agreement and its changes, both in its business activities and in the Outside of its business, is required to be paid or collected by the Income Tax at the time of the transaction and the charge of the Income Tax is final.
Verse (2)
The transfer of rights to the land and/or building is done to the Government or to the other side other than the Government.
Verse (3)
Pretty clear.
Section 2
Verse (1)
Pretty obvious.
Verse (2)
The letter a
Pretty obvious.
The letter b
Pretty obvious.
Letter c
Pretty obvious.
The letter d
In general, in the sale of property, the sale value for the seller is the actual value accepted or the value based on the actual transaction.
In the event of sale of property of land and/or building is affected by a privileged relationship, the value of the sale for the seller is the value that is supposed to be received based on reasonable market prices or based on assessments by the assessor. Independent. The existence of a privileged relationship between a buyer and seller can cause the sale price to be larger or smaller than if the sale is not affected by the special relationship.
Therefore, in this provision it is set that the value of the sale of the property of land and/or building for the seller is the amount that is supposed to be accepted.
The a preferable relationship is as intended in the Act that governs regarding the Income Tax.
Letter e
Pretty obvious.
Verse (3)
Value received or acquired by a buyer whose name is set forth in a purchase agreement or other similar agreement prior to the change or addendum to the purchasing binding agreement or other similar agreement. is a real value based on the actual transaction.
In terms of being affected by a privileged relationship, the value of the diversion is the value that is supposed to be accepted based on a reasonable market price or based on an assessment by an independent assessor. The existence of a privileged relationship between transactions can cause prices to be larger or smaller than if the transaction is not affected by the special relationship. As such, it is governed by the terms and conditions of the Agreement, and the terms of this Agreement are governed by the terms and conditions of the Agreement, and the terms of the Agreement, and the Agreement, and the Agreement, and the Agreement, and the Sell it or other kind of agreement is the amount that is supposed to be accepted.
The a preferable relationship is as intended in the Act that governs regarding the Income Tax.
Verse (4)
Pretty clear.
Section 3
Verse (1)
Income tax payment for income received or acquired by a person or entity from the transfer of rights to the land and/or building that is done to the other than the government, is required to be alone by a private person or The body is concerned before the deed, the decision, the deal is signed by the authorized official. In terms of auction sales, the owed Income Tax is provided by Officer Lelang in the name of a person or body whose property is auctioned.
Verse (2)
As an illustration, PT Bangun Property sells 1 (one) apartment units for Rp1,000.000.000.00 (one billion rupiah). Mr. Adi paid an advance of Rp400.000.00 (four hundred million rupiah) on 25 February 2017 and the rest was sur-sur for 24 (twenty-four) months. Despite the fact that the signing of the PT Bangun Property has been signed by Mr. Adi, the transaction has been owed to the income tax of Rp400.000.00 (four hundred million rupiah) and the time it has been paid for. He received an installment of Rp25,000.000.00 (twenty-five million rupiah) monthly.
Verse (3)
By using an illustration in verse (2), in the case of PT Bangun Property charge an additional Rp1,000.000.00 (one million rupiah) as payment compensation through installments other than the staple of each month of the month The Rp25,000.000.00 (twenty-five million rupiah), the basis for the income of the Income Tax per month is Rp26,000.000.00 (twenty-six million rupiah).
Verse (4)
By using illustrations in verse (2), PT Bangun Property is required to pay an income tax on the payment of advance payment, which is 2.5% of Rp400.000.00 (four hundred million rupiah) or Rp10,000.000.00 (ten) million rupiah), most slowly dated 15 (fifteenth) March 2017.
Verse (5)
The of the Pajak& Services Office; is the Office of the Tax Service which conducts research on the photocopy of the Tax Section Letter or the results of other administrative means of administration equated with the Tax Deposit Letter where the land is and/or the redirected building is located.
Verse (6)
Pretty obvious.
Verse (7)
Pretty clear.
Section 4
Verse (1)
The fulfillment of the income of the Income Tax on the income received or obtained which is personal or the body of the transfer of rights to the land and/or building to the government, carried out through the Income Tax by the government treasurer Or the officials who made the payment or who agreed to exchange the exchange.
The fulfillment of the Income Tax obligations is conducted with regard to the provisions as referred to in Article 6.
Verse (2)
Pretty obvious.
Verse (3)
Income tax deposits are carried out by the use of Tax deposits on behalf of persons or persons who receive payment or exchange for exchange, not in the name of the government's chamberlain or the collector's office. Income tax deposit via a bank/perception post is performed before payment to a private person or body that receives or earns income is exercised.
Verse (4)
Pretty clear.
Section 5
Verse (1)
Pretty obvious.
Verse (2)
In order to provide legal certainty when the change or addendum to a purchase agreement or other similar agreement is signed by the seller, it is set about the provision that the change or addendum to the sale of the binding agreement or other similar agreements are only signed if the owed Income Tax has been paid to the State coffers.
In question a party seller is the party whose name is listed as a seller in the buy-selling or other same-sex covenant agreement.
The of the Pajak& Services Office; is the Office of the Tax Service which conducts research on the photocopy of the Tax Section Letter or the results of other administrative means of administration equated with the Tax Deposit Letter where the land is and/or the redirected building is located.
Verse (3)
Pretty clear.
Section 6
Considering the Income Tax Imposition in this Government Regulation is calculated based on the gross value of land and/or building, to provide legal certainty, it needs to be regulated by the exclusion of the income Tax. This Government's regulation of land and/or building transactions is excluded from the tax object or there is no income tax liability under the Income Tax Act.
The letter a
Pretty obvious.
The letter b
If a person commits a diversion of land and/or building by means of a grant to a family of blood in a straight line of one degree, and to the religious body, the educational body, the social body including the foundation, the cooperative. or private people who run micro-and small businesses, whose provisions are further regulated by the Financial Ministers ' Regulations, throughout the no relation to the business, employment, ownership, or mastery of the parties concerned. as referred to in Section 4 paragraph (1) the letter d of the Tax Act Income, profit due to the diversion is not a tax object and is not in the debt of income tax. That is hibah including the waqf.
Letter c
If the body performs a diversion of land and/or building by means of a grant to a religious body, the educational body, the social body including the foundation, the cooperative or the private person who runs the micro-and-small businesses, whose provisions further set up with the Financial Minister Regulation, as long as there is no relation to the business, job, ownership, or mastery of the parties concerned as referred to in Section 4 of the paragraph (1) the letter d number 4 of the Tax Act. Revenue, profit due to the diversion is not a tax object and No income tax. That is hibah including the waqf.
The letter d
The transfer of property is land and/or building because of the inheritance as referred to in Article 4 of the paragraph (3) of the letter of the Income Tax Act, rather than the tax object.
In principle, the income tax is the one that performs the diversion. In the event of an heir, the heir predeceased, thus exempted from the imposition of the Income Tax on the basis of this Government's Regulation. The exception was given because the subjective obligations of the heir had expired since the heir died.
Letter e
Essentially the value of the acquisition or transfer of the property transferred in order to merge, smelter, or exchange of efforts is the amount that should be issued or accepted based on the market price, unless otherwise specified by the Minister Finance as referred to in Article 10 paragraph (3) of the Income Tax Act is on the basis of the value of the rest of the book (pooling of interest).
If the body performs a diversion of land and/or building in order of incorporation, smelting, or exchange of efforts, as long as the Finance Minister is assigned to use the value of the book, the diversion is excluded from the Income Tax payment obligations.
The letter f
The agreement to submit, the handover, or the use of the property of the land and/or building is an agreement for the use of the land, which is the form of an agreement which states that the right to the land grants the right to rights. to investors to set up buildings during the terms of the agreement and investors will divert the building to the land rights holder after the utilization period ends.
A cooperation agreement is intended to be made between private or private private with the Government. Private property is a state-owned enterprise and an area-owned business entity.
The letter g
A person or entity that does not include a tax subject as referred to in Section 3 of the paragraph (1) of the Income Tax Act and a certain unit of the Government body excluded from the tax subject as referred to in Article 2 of the paragraph (3) the letter b of the Income Tax Act that performs the diversion of the estate and/or building, excluded from the payment obligations of the Income Tax.
Article 7
Against the transfer of land rights and/or building exempted from the imposition of Income Tax, the Ministry of Agrarian and the National Administrative Board do not need to request the completeness of a Tax Deposit Letter or a printing result Another administration that is equated with the Tax Sedeposits Letter. However, for the exception of the Income Tax Exemption as referred to in Article 6, the Ministry of Agrarian and the National Administrative Agency must be proven by the presence of the Directorate of Free Affairs issued by the Directorate of Education. General Tax.
Article 8
Pretty clear.
Article 9
Pretty clear.
Article 10
Pretty clear.
Article 11
Pretty clear.
Article 12
Pretty obvious.