| dc.description.abstract | Inheritance is a legal event that occurs when a person dies.
Inheritance is the process of transferring inheritance from the
deceased heir to heirs who are related by blood and marriage to
the heir. When a person dies, this creates a legal consequence,
namely how the management and continuation of rights and
obligations as a result of a legal event due to the death of a person
is regulated by inheritance law. Assets obtained from inheritance
receipts are one form of additional economic capacity that can be
received by a person as regulated in Law Number 36 Year 2008.
Problem formulation 1) What is the basis for imposing Tax on
heirs to the object of inheritance? 2). Does the imposition of taxes
on heirs meet the principles of justice? The methodology used is
normative juridical, with a statutory approach, a conceptual
approach, and. historical approach. Conclusion That the taxation
legis ratio using this approach is a fundamental basis on a
philosophical basis which justifies the state to collect taxes as
enforceable in the sense of having authority with coercive power.
Taxes have become the backbone of a very dominant development
wheel. Whereas the imposition of tax on the heirs on the object of
inheritance does not meet the principles of justice and benefit to
the heirs, because the heirs are subject to BPHTB twice.
Suggestion The government should review the products of
legislation related to the imposition of taxes with legal
considerations that meet the legal objectives of the purpose of
imposing taxes on the community. Especially the regulation
regarding the determination of NPOPTKP for objects obtained
from inheritance in order to take into account the economy of the
community because the income level of the community is different. | en_US |
