KEABSAHAN SURAT KETERANGAN BEBAS PAJAK SEBAGAI SYARAT PERMOHONAN BALIK NAMA SERTIPIKAT HAK ATAS TANAH DAN/ATAU BANGUNAN

Abstract

Ataxrevenue source is vital, and the results of the tax revenue is used to finance the course ofdevelopment. One type of tax that is interesting to discuss is the income tax as provided for inArticle 4 paragraph (2) of Law No. 36 of 2008. For its implementation provisions stipulated inDGT Regulation No. PER-28 / PJ / 2009 which states that the income on the transfer of rights toland and / or buildings conducted by the taxpayer from the sale prior to January 1, 2009 and wassettled in the Annual Income Tax, the taxpayer may file Exemption Certificate (LCS) Income taxfor the years final taxes before January 01, 2009. a joint decree issued by the Tax Office can beused as a condition to return the name of the certificate of land and / or buildings in the NationalLand Agency. The results reveal that payment of the tax debt can be expressed in full if thetaxpayer can show proof of payment as stipulated in Article 103 paragraph (3) letter j Regulationof the Minister of Agriculture / Head of the National Land Agency No. 3 of 1997 on theImplementation of the Provisions of Government Regulation No. 24 1997 On Land Registry. Thismeans that the proof of payment of taxes on the debt derived from the transfer of land and / orbuildings need not be the SSP but could also in other appropriate form set out in Article 1 (1) and(2) the Director General of Taxation Number PER -28 / PJ / 2009. If SKB final income tax isconsidered to have the same validity to the SSP as a condition for registration under the name ofthe certificate of land and / or buildings by the National Land Agency, the taxpayer can take legalactions through the mechanism of a lawsuit in State Administrative Court.

Keywords: income tax, Exemption CertificateTax (LCS), Administrative Courts.