| dc.description.abstract | The legal basis for taxes imposition in Indonesia essentially comes
from the regulations that have been amended to fourth amendment
to the 1945 Constitution. Various regulations made by policy
makers, relating to income tax matters on immovable property from
inheritance are very interesting to study. Seeing from the functional
side, it is generally determined that there are 2 important benefits of
tax collection, these are budget function and regulating function.
With regard to tax collection, taxpayers need certainty and fairness
in their application. After being qualified, it turns out that there are
conflicts and voids in norms, even though this should not happen in
regulations making. For identification of norms, there is a conflict,
that is in Article 4 paragraph (1) of the Income Tax Law. It uses the
principle that tax levies will be levied on every increase in economic
income obtained by legal subjects. The norm in Article 4 paragraph
(3) letter b of the Income Tax Law emphasizes that inheritance is not
categorized as a tax object. The research design uses normative
juridical methods, and uses the Legislative Approach and Concept
Approach. The results of the research show the implications of
justice principle for the imposition of income tax. It must be along
with principle of equality, principle of certainty, principle of
pleasure, and principle of efficiency. The implications of collecting
income tax on inheritance objects are still far and do not fulfill a
sense of fairness because according to the rules it is only stated that
the object of inheritance is not part of the object of income tax.
Therefore, it is unfounded if objects obtained from inheritance are
subject to income tax. There is ambiguity in the phrase "addition of
economic benefits". It should be noted that the level of economic
stability of the beneficiary is not the same. Efforts to achieve fair
value and benefits, policy makers need to re-evaluate all regulations
related to income tax. | en_US |
