PENGENAAN PAJAK PENGHASILAN ATAS PENGHASILAN YANG DIPEROLEH DARI PERJANJIAN KERJASAMA ATAS TANAH DAN BANGUNAN Indonesia

Abstract

This research was conducted in order to determine the imposition of income tax on income for cooperation agreements on land and buildings in accordance to Government Regulation Number 34 of 2016, implementation of the imposition of income tax on income obtained from the cooperation agreement Number 03 dated 18 September 2021 made before Notary A. This study uses an empirical normative method. The study implies that based on article 1 number 2 of Government Regulation Number 34 of 2016 concerning Income Tax on Income from the Transfer of Rights to Land and Buildings and Binding Agreements on Sale and Purchase of Land and or Buildings and their Amendments Income tax on income has been payable Final Income Tax the work agreement and the imposition of income tax on income obtained from the cooperation agreement Number 03 dated 18 September 2021 made before Notary A has not been implemented. The resolving suggestions from this study are, firstly for the public, they should increase awareness of the obligation to pay taxes in accordance with applicable regulations, secondly, for notaries, as public officials who are extensions of the government's arm, should help the government supervise compliance and implementation of tax laws by providing legal counseling to clients to pay income tax.