Cerminan Gerechtigheit Dan Rechtssicherheit Terhadap Pembebasan Pajak Penghasilan Dalam Peralihan Hak Atas Tanah Pada Pembagian Harta Waris

Abstrak

This article aims to examine the principles of legal certainty and justice in regulating income tax transparency for preserving land rights during inheritance distribution from the ius constituendum perspective. There is a lack of clarity in "Article 4, paragraph (3) of the Income Tax Law and Article 6, letter d of PP Number 34 of 2016" regarding which inheritance categories are exempt from income tax. The research employs normative methods, including legislative, conceptual, and case approaches. The findings reveal differences in the assessment and decision-making process by the Head of KPP Pratama in approving or rejecting PPh SKB applications. To ensure justice and legal certainty, it is crucial to review and clarify the norms in regulating income tax exemptions for land rights during inheritance distribution, specifically in Article 4, paragraph (3) letter b of the Income Tax Law. This should provide a more detailed explanation regarding the types of inheritance transitions that influence income tax imposition, considering the complexities of the land registration system in Indonesia, which includes joint ownership, division of joint rights, and testamentary grants resulting from guarantees to heirs.