AKIBAT HUKUM PERJANJIAN KAWIN TERHADAP KEWAJIBAN PERPAJAKAN

LENNY DARLINA, Dr. Sutanto, S.H., M.S.

2015 | Tesis | S2 Kenotariatan

Penelitian ini bertujuan untuk mengetahui pengaruh adanya perjanjian kawin terhadap kewajiban pajak penghasilan suami isteri, serta mengetahui perlindungan hukum bagi suami isteri yang memiliki perjanjian kawin di bidang pajak penghasilan. Penelitian ini merupakan penelitian yuridis normatif yaitu metode penelitian hukum yang dilakukan dengan meneliti bahan pustaka atau data sekunder. Penelitian kepustakaan dilaksanakan dengan maksud untuk mendapatkan data sekunder tentang bahan-bahan hukum yang berkaitan dengan masalah yang terdapat dalam penelitian ini. Selanjutnya terhadap data-data yang diperoleh dilakukan analisis secara kualitatif normatif dan dibuat dalam bentuk laporan hasil penelitian yang bersifat deskriptif. Berdasarkan penelitian diperoleh hasil bahwa akibat adanya perjanjian kawin terkadap kewajiban perpajakan pajak penghasilan suami isteri berpengaruh, hal itu dikarenakan dalam peraturan perpajakan terdapat aturan yang menyatakan bahwa apabila suami isteri memiliki perjanjian kawin maka kewajiban perpajakannya dilakukan secara terpisah. Peraturan Direktur Jenderal Pajak Nomor 30 Tahun 2013 mewajibkan suami isteri yang memiliki perjanjian kawin untuk memiliki Nomor Pokok Wajib Pajak sendiri-sendiri. Perlindungan hukum yang diberikan adalah tiap suami isteri bertanggung jawab atas kewajiban mendaftar Nomor Pokok Wajib Pajak, Membayar Pajak Penghasilan yang terutang, serta melaporkan Surat Pemberitahuan Tahunan atas nama pribadinya.

This research intended to comprehend the influence of marriage agreement to tax income of husband and wife and also to know law protection to couple whom have legal consequence arrangement of after married to tax income. This research was a juridicial normatif research. A research by literary research. Literary research was conducted by purpose to gain secondary data concerning on the legal source relating to the problem existing in this research. The gained data was then qualitatively analyzed and establishednin the shape of descriptive report or research result. Based on the research, it gained result to the law effect of marriage agreement to tax obligations of couple in fact brings impact. It is cause by the regulation of Director general of Tax which claim if husband and wife have a marriage agreement then tax obligations do separately. Regulation of Director General of Tax Number 30/PJ/2013 in fact obligate couple whom have marriage agreement to have a Taxpayer Regulation Number eachself. Law protection to couple whom have law agreement is certainty in tax obligation. Husband and wife responsible to apply Taxpayer Regulation Number, paid tax incoime appropriate their incomeand then couple responsible as their Letter of Annual Report Tax Income. If husband or wife, each of them did not report letter of annual report tax income, then sanctions from Director General of Tax only on behalf of them whom did not report letter of annual report tax income.

Kata Kunci : Perjanjian kawin, Pajak penghasilan