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All Journal PREMISE LAW JURNAL Journal of Accounting and Management Innovation Journal of Industrial Engineering & Management Research (JIEMAR) Journal of Accounting and Management Innovation JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
SATRIA, FRIYAN
Universitas Pelita Harapan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : PREMISE LAW JURNAL

 1 
ANALISIS HUKUM TERHADAP KEWAJIBAN PPh ORANG PRIBADI NOTARIS DAN NOTARIS / PPAT FRIYAN SATRIA
PREMISE LAW JURNAL Vol 15 (2018): VOLUME 15 TAHUN 2018
Publisher : PREMISE LAW JURNAL

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Abstract

DOSEN PEMBIMBING:1. Budiman Ginting2. Bastari3. Jelly Leviza Every taxpayer in Indonesia who has had NPWP is required to carry out his right and obligation according to the prevailing regulations. An appointed Notary/PPAT has already had NPWP. Article 28 of UU KUP, Article 14 of UU PPh, and PER-17/PJ/2015 which regulates the calculation of PPh OP Notary/PPAT for gross circulation below Rp. 4.8 million can choose to organize bookkeeping or calculating norm, while a Notary/PPAT who has his earnings Rp.4.8 million or more has to organize bookkeeping. Regulation on the calculation of PPh of individuals for a Notary/PPAT who obtains earnings from professional service and business does not meet the principle of justice, either vertically or horizontally, because ideally the same earnings will have the same amount of tax, and the bigger the earnings, the more taxable which has to be paid.Keywords: Notary, PPAT, PPh, Bookkeeping, Recording, NPWP, Taxpayer
Co-Authors Andoko Erny Rachmawati Frinan Satria Widyaswati, Rahmatya