A JURIDICAL REVIEW OF THE PARTIES' OBLIGATION TO PAY INCOME TAX ON A DEED OF SALE AND PURCHASE OF LAND WITH A TRANSACTION BELOW THE TAX OBJECT SALES VALUE
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Abstract
Background. Land holds a vital significance in human life, as a substantial part of our existence depends on the presence and ownership of land rights. Land functions not only as a place of residence but, more importantly, is a gift from the Creator and a form of national wealth. For this reason, it must be preserved for the present and future generations.
Objectives. This study aims to conduct a juridical review of the obligations of the parties involved in paying income tax (PPh) on a deed of sale and purchase of land where the transaction price is below the Tax Object Sales Value (NJOP), as regulated in Article 87(3) of the Law on Regional Taxes and Regional Retribution.
Methods. This research employs a normative juridical method, utilizing a statutory and case-based approach. The analysis of the legislation shows that if the transaction price is lower than the NJOP, the calculation used for PPh payments must be based on the NJOP.
Results. A Deed of Sale and Purchase (Akta Jual Beli) is required for the transfer of land rights and is executed by a Notary/Land Deed Official (PPAT). During this process, the seller has an obligation to pay PPh. A frequent violation occurs when the parties involved request to lower the transaction price in the deed to a value below the NJOP, with the aim of paying a lower tax than what is legally required.
Conclusion. The research found that parties engaged in the transfer of land rights often set the transaction price below the NJOP. Although this lower price is recorded in the Deed of Sale and Purchase, this practice is detected as an indication of fraud or tax value reduction when a tax validation request is submitted. This offense is subject to sanctions, including fines and a minimum prison sentence of six (6) months.
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References
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