HIBAH TANAH DAN BANGUNAN DARI ORANG TUA KANDUNG DAN PROSES PENGURANGAN PAJAK
| Main Authors: | , IKA SEPTIANA H, , Dra.Herry Listyawati., SH., LL.M. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/121245/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=61318 |
Daftar Isi:
- Practice field of the work used in the office of Notary and PPAT who is handling the process of gift up land and building from old human to young bladder and the process must be to decrease of the income tax. Process of the gift from parent to young bladder is treated differently to other regular, because is has been founded in Law 17 of 2000 Article 4 paragraph (3) a on the income tax, there are exception to the tax given to the grantor. To gift process that would otherwise be taxed at 5% and gift parents to biological children still receive a rebate of 2.5% again. Gift process is done by checking the certificate to the land office, payments to grantees BPHTB then validated, application for tax exemption for the grantor, gift deed by PPAT, transfer of rights for the gift. The gift process is done as a form of affection of parents to their young and their young for the sake of survival, with the approval of siblings grantee. Gift made without prejudice to the rights grantees as heirs of the grantor. All costs are covered by the grant beneficiary.