IMPLEMENTASI PENERBITAN SURAT KETERANGAN BEBAS (SKB) PAJAK PENGHASILAN (PPH) PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN ATAS WARISAN DITINJAU DARI ASAS KEMUDAHAN ADMINISTRASI (STUDI KASUS KANTOR PELAYANAN PAJAK KOTA YOGYAKARTA)

KHOULUD BEBY B, Dr.Arvie Johan.,S.H.,M.Hum

2020 | Tesis | MAGISTER KENOTARIATAN

Penelitian ini bertujuan untuk menganalisis implementasi penerbitan SKB PPh pengalihan hak atas tanah dan/bangunan atas warisan di Kantor Pelayanan Pajak Pratama Kota Yogyakarta di tinjau dari asas kemudahan administrasi. Penelitian ini merupakan jenis penelitian hukum normatif empiris yang menggabungkan antara data primer dan data sekunder,data primer yaitu data yang didapat di lapangan dan data sekunder yaitu data yang didapat melalui penelitian kepustakaan.Data yang diperoleh selanjutnya dianalisis secara kualitatif.. Sesuai dengan hasil penelitian dapat diketahui bahwa Kantor Pertanahan Kota Yogyakarta belum menerapkan asas kemudahan administrasi dalam Penerbitan SKB PPh atas pengalihan hak atas tanah dan/bangunan karena warisan. Tolak ukur suatu kebijakan Pemerintah menerapkan asas kemudahan administrasi yaitu terpenuhinya certainty, efficiency, convenience of payment dan simplicity secara kumulatif, sedangkan dalam penerbitan SKB PPh tersebut hanya terpenuhinya satu indikator yaitu certainty dikarenakan aturan hukum mengenai jangka waktu penerbitan SKB PPh pengalihan hak atas tanah dan/bangunan atas warisan telah diatur dalam Pasal 5 ayat (1) dan (2) Peraturan Direktorat Jenderal Pajak Nomor 30/PJ/2009 yang mengatur bahwa kepala KPP harus memberikan keputusan dalam jangka waktu paling lama 3 (tiga) hari kerja, apabila dalam jangka waktu 3 (tiga) hari kepala KPP tidak memberikan keputusan, maka permohonan SKB tersebut dianggap dikabulkan dan SKB PPh harus diterbitkan paling lama 2 (dua) hari kerja. Sedangkan, ketiga indikator yang lain yaitu efficiency, convenience of Payment serta simplicity belum terpenuhi. Pertama, pemungutan pajak dikatakan efisien jika cost of taxation/administrative costs atau beban administratifnya rendah, namun dalam prakteknya cost of taxation/administrative costs yang ditanggung oleh ahli waris tinggi. Kedua, asas Convenience of Payment menghendaki bahwa pemungutan pajak harus memperhatikan kondisi wajib pajak yang nyaman, namun lamanya proses penerbitan SKB tersebut justru memberikan ketidaknyamanan yang menimbulkan kerugian bagi ahli waris yaitu tidak dapat dilakukannya jual beli tanah warisan dengan segera dan ahli waris kehilangan kesempatan untuk mengembangkan usahanya. Ketiga, dengan lamanya jangka waktu penerbitan SKB PPh tersebut maka tidak sesuai dengan asas sederhana yang mengharuskan bahwa prosedur perpajakan harus cepat, lancar dan tepat.

This study aims to analyze the implementation of the issuance of SKB PPh on the transfer of rights to land and / buildings on inheritance at the Yogyakarta City Primary Tax Office in a review of the principle of administrative ease. This research is a type of empirical normative legal research that combines primary data and secondary data, primary data, namely data obtained in the field and secondary data, namely data obtained through library research. The data obtained are then analyzed qualitatively. According to the research results, it can be seen that the Yogyakarta City Land Office has not implemented the principle of ease of administration in the issuance of the PPh SKB on the transfer of rights to land and / building due to inheritance. The benchmark for a Government policy applies the principle of ease of administration, namely the fulfillment of certainty, efficiency, convenience of payment and simplicity cumulatively, whereas in the issuance of the SKB PPh, only one indicator is fulfilled, namely certainty due to legal regulations regarding the period of issuance of SKB PPh on transfer of land rights and / building on inheritance has been regulated in Article 5 paragraph (1) and (2) Regulation of the Directorate General of Taxes Number 30 / PJ / 2009 which stipulates that the head of KPP must make a decision within a maximum period of 3 (three) working days, if within a period of 3 (three) days the head of the KPP does not make a decision, then the SKB application is deemed granted and the SKB PPh must be issued within 2 (two) working days. Meanwhile, the other three indicators, namely efficiency, convenience of payment and simplicity have not been fulfilled. First, tax collection is said to be efficient if the cost of taxation / administrative costs is low, however in practice the cost of taxation / administrative costs borne by the heirs is high. Second, the principle of convenience of payment requires that tax collection must take into account the comfortable conditions of the taxpayer, however, the length of the SKB issuance process creates inconveniences that cause losses to the heirs, namely the sale and purchase of inherited land cannot be carried out immediately and the heirs lose the opportunity to develop. his efforts. Third, with the long period of time for issuing the SKB PPh, it is not in accordance with the simple principle that the taxation procedure must be fast, smooth and precise.

Kata Kunci : SKB PPh, Warisan, Kemudahan Administrasi