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Wiryani, Made
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Law, Crime, Criminology & Criminal Justice

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PENGENAAN PAJAK PADA PERJANJIAN PENGIKATAN JUAL BELI HAK ATAS TANAH DI DENPASAR Sudini, Luh Putu; Hasibuan, Nella; Wiryani, Made
DiH: Jurnal Ilmu Hukum Volume 16 Nomor 1 Februari 2020
Publisher : Doctor of Law Study Program Faculty of Law, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/dih.v16i1.3075

Abstract

-Considering that tax is one of the sources of state revenue originating from public contributions to the State treasury. According to Article 1 paragraph (3) of the 1945 Constitution of the Republic of Indonesia, Indonesia is a rule of law. Tax collection based on laws that can be forced without the services of compensation (contravention) that can be directly demonstrated and used to pay for public expenditure and the construction of public facilities. Taxes in Indonesia are currently one of the largest sources of revenue for the nation's development in order to achieve prosperity for its citizens. The act of buying and selling is an agreement between the parties about paying a certain price of an item, with the aim of transferring ownership rights to the material sold. To achieve legal certainty in the sale and purchase of land rights, the parties are bound by an agreement based on an agreement made before a Notary. Problem formulation: 1. What is the process of binding the sale and purchase of land rights related to taxation in Denpasar? And 2. What are the forms of tax imposition in to buy and sell rights to land in Denpasar? This research is empirical legal research. The binding agreement on the sale and purchase of land rights is a pre-agreement made related to the imposition of tax in the case of a transfer of rights to land that must be paid in advance in order to carry out trading transactions before the Land Deed Maker Officer. The tax imposed from the binding agreement on the sale and purchase of land rights is the income tax for the seller and the Fees for Acquiring Land and/or Building Rights (BPHTB) for the buyer.Mengingat pajak merupakan salah satu sumber penerimaan Negara yang berasal dari iuran rakyat kepada kas Negara. Menurut Pasal 1 ayat (3) Undang-Undang Dasar Negara Republik Indonesia 1945, Indonesia merupakan Negara hukum. Pemungutan pajak berdasarkan undang-undang yang dapat dipaksakan dengan tiada mendapat jasa imbalan (kontraprestasi) yang dapat langsung ditunjukkan dan digunakan untuk membayar pengeluaran umum dan pembangunan fasilitas umum. Pajak di Indonesia saat ini menjadi salah satu sumber penerimaan terbesar pembangunan bangsa dalam rangka mencapai kesejahteraan bagi warga negaranya. Tindakan jual beli merupakan suatu kesepakatan antara para pihak tentang membayar harga tertentu dari suatu barang, dengan tujuan mengalihkan hak milik atas kebendaan yang  dijual. Untuk mencapai kepastian hukum pada jual beli hak atas tanah, para pihak diikat dengan suatu perjanjian berdasarkan kesepakatan  yang di buat di hadapan Notaris. Rumusan masalah: 1. Bagaimana  proses pengikatan jual beli hak atas tanah terkait dengan pengenaan pajak di Denpasar? Dan 2. Bagaimana bentuk pengenaan pajak dalam pengikatan jual beli hak atas tanah di Denpasar? Penelitian ini merupakan penelitian hukum empiris. Perjanjian pengikatan jual beli hak atas tanah merupakan pra-perjanjian yang  dibuat terkait dengan pengenaan pajak dalam hal peralihan hak atas tanah yang harus di bayarkan terlebih dahulu agar dapat melakukan transkasi jual beli di hadapan Pejabat Pembuat Akta Tanah. Pajak yang dikenakan dari perjanjian pengikatan jual beli hak atas tanah yakni pajak penghasilan bagi pihak penjual dan Bea Perolehan Hak Atas Tanah Dan/Atau Bangunan (BPHTB) bagi pihak pembeli.
PENERAPAN KEBIJAKAN GENERAL AGREEMENT ON TRADE IN SERVICE DALAM PERKEMBANGAN HUKUM PARIWISATA Sudini, Luh Putu; Wiryani, Made; Laksmi, A A Rai Sita
Jurnal Hukum Magnum Opus Vol 4 No 1 (2021): Februari 2021
Publisher : Faculty of Law, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jhmo.v4i1.4079

Abstract

AbstractPaying attention to the development of the tourism sector in the Bali Province which has ups and downs or in other words the tourism sector in Bali due to political and social conditions has caused domestic and foreign tourist visits to tourism in Bali Province to increase and sometimes decrease, such as during the Bali Bombing I and The Bali Bombing II, causing the presence of domestic and foreign tourist visits to Bali Province Tourism to decline, even severely slumped. In this study, trying to examine the existence of the General Agreement Trade on Tariff (GATS) policy on the development of tourism in Bali Province. The problem taken is how to implement the General Agreement on Trade in Service (GATS) policy on tourism visits in Bali Province? and what is the impact of tourism policy in Bali Province after the ratification of the General Agreement on Trade in Service (GATS)? This research is a normative legal research. The implementation of the GATS policy by the Government of Indonesia through the provisions of Law no. 10-2009 including the policy on the characteristics of tourists visiting Bali, it appears that the implementation of the Bali Province policy on tourism is able to provide satisfaction for tourists visiting Bali so that tourists will repeat their arrival to Bali Province. After the GATS ratification, the tourism policy in Bali Province and regencies / cities in Bali had an impact on the number of tourist visits, especially domestic or domestic tourists, experienced a significant increase in 2016-2017, namely 8,643,680 in 2016 to 8,735,633 in 2017, so that there was an increase of 1.06%. In addition, the ratification of the GATS policy by the Government of Indonesia has had a positive impact on the formation of tourist objects that the Bali Provincial Government can offer to tourists visiting Bali Province, and the tourism objects offered can increase tourist visits to Bali Province.Keywords: application; GATS policy; tourismAbstrakMemperhatikan perkembangan bidang pariwisata di wilayah Provinsi Bali yang jatuh bangun atau dengan kata lain sektor pariwisata di Bali akibat kondisi politik dan sosial menyebabkan kunjungan wisatawan domestik dan manca Negara terhadap pariwisata di Provinsi Bali bisa meningkat dan kadang kala menurun seperti saat ada kejadian Bom Bali I dan Bom Bali II, menyebabkan keberadaan kunjungan wisatawan domestik dan luar negeri terhadap Pariwisata Provinsi Bali menjadi menurun jatuh bahkan sangat terpuruk. Dalam penelitian ini, mencoba meneliti berkaitan dengan keberadaan kebijakan General Agreement Trade on Tariff (GATS) terhadap perkembangan Pariwisata di Provinsi Bali. Permasalahan yang diambil yaitu bagaimana penerapan kebijakan General Agreement on Trade in Service (GATS) terhadap kunjungan pariwisata di Provinsi Bali? dan bagaimana dampak kebijakan pariwisata di Provinsi Bali setelah ratifikasi General Agreement on Trade in Service (GATS)? Penelitian ini merupakan penelitian hukum normati. Penerapan kebijakan GATS oleh Pemerintah Indonesia melalui ketentuan UU No. 10-2009 termasuk juga kebijakan terhadap karakteristik wisatawan yang berkunjung Ke Bali, tampak bahwa penerapan kebijakan Provinsi Bali bidang pariwisata mampu memberikan kepuasan bagi wisatawan yang berkunjung ke Bali sehingga wisatawan akan mengulangi kedatangannya ke Provinsi Bali. Kebijakan Pariwisata di Provinsi Bali maupun kabupaten/kota di seluruh Bali, setelah ratifikasi GATS berdampak terhadap jumlah kunjungan wisatawan utamanya wisatawan nusantara atau dalam negeri, mengalami peningkatan signifikan pada tahun 2016- 2017 yakni 8.643.680 tahun 2016  menjadi 8.735.633 tahun 2017, sehingga terjadi peningkatan sebesar 1,06%. Selain itu, ratifikasi kebijakan GATS oleh Pemerintah Indonesia, berdampak positip terhadap terbentuknya objek-objek wisata yang mampu ditawarkan oleh Pemerintah Provinsi Bali kepada para wisatawan yang berkunjung ke Provinsi Bali, dan objek pariwisata yang ditawarkan dapat meningkatkan kunjungan wisatawan ke Provinsi Bali.
Co-Authors Hasibuan, Nella Laksmi, A A Rai Sita Luh Putu Sudini