Analisis Penerapan Pajak Sektor Properti atas Transaksi Perumahan Bersubsidi di Kota Kupang

Sarman, Katharina S (2019) Analisis Penerapan Pajak Sektor Properti atas Transaksi Perumahan Bersubsidi di Kota Kupang. Sarjana thesis, Universitas Brawijaya.

Abstract

Peraturan Pemerintah Nomor 34 Tahun 2016 dan Peraturan Menteri Keuangan Nomor 113/PMK.03/2014 Tahun 2014 merupakan peraturan yang dikeluarkan oleh pemerintah yang bertujuan untuk memberikan kemudahan di bidang perpajakan dalam proses kepemilikan rumah bersubsidi yaitu dengan penerapan Pajak Penghasilan Final dengan tarif 1% serta pembebasan Pajak Pertambahan Nilai. Penelitian ini bertujuan untuk mengetahui dan menjelaskan penerapan Pajak Penghasilan Final dan pembebasan Pajak Pertambahan Nilai atas transaksi pengalihan hak atas tanah dan/atau bangunan pada transaksi perumahan bersubsidi serta faktor pendukung dan penghambat selama penerapan peraturan di Kota Kupang. Jenis penelitian ini adalah penelitian deksriptif dengan pendekatan kualitatif. Penelitian dilakukan di Kota Kupang. Sumber data dalam penelitian ini adalah data primer yang diperoleh dari wawancara oleh Pegawai KPP Pratama Kupang, Pengurus DPD REI NTT dan Staf PT.XYZ sebagai perusahaan pengembang rumah bersubsidi, sedangkan data sekunder diperoleh dari dokumen yang dapat mendukung data primer. Hasil penelitian ini menunjukkan bahwa kebijakan penerapan Pajak Penghasilan Final (PPh Final) dan pembebasan Pajak Pertambahan Nilai (PPN) atas transaksi perumahan bersubsidi di Kota Kupang telah memenuhi kriteria keberhasilan implementasi berdasarkan teori Grindle. Saran dari penelitian ini yaitu sosialisasi, penyuluhan maupun pameran terkait kemudahan kepemilikan rumah bersubsidi harus dilaksanakan terus menerus agar kemudahan ini dapat diketahui dan dimanfaatkan sebaik-baiknya khususnya bagi mayrakat berpenghasilan rendah di Kota Kupang.

English Abstract

Regulation of Government No. 34 year of 2016 and Regulation of Minister of Finance No. 113/PMK.03/2014 year of 2014 are regulations issued by the government that aimed to provide easiness in taxation especially for process of subsidized houses ownership by applying the Final Income Tax at rate of 1% and exemption of Value Added Tax. This study aimed to understand and explain the application of Final Income Tax and exemption of Value Added Tax on the transactions of rights transfer against the land and/or building on the transactions of subsidized houses and supporting and inhibiting factors during the implementation of regulations in Kupang. This study was kind of descriptive research with qualitative approach. This study was conducted in Kupang. Data sources in this study was primary data obtained from interviews by the officer of Tax Office Pratama Kupang, Management of Regional Leadership Council of Real Estate Indonesia (REI) in NTT and Staff of PT. XYZ as subsidized houses developer companies, while secondary data was obtained from documents that could support primary data. The result of this study indicated that the implementation policy of Final Income Tax and exemption of Value Added Tax (VAT) on subsidized houses transactions in Kupang had met the criteria for successful implementation based on Grindle theory. Suggestions according to the result that could be given were socialization, counseling and exhibitions related to the ease of subsidized houses ownership should be carried out continuously thus this easiness could be known and utilized as well as possible, especially for low income entrepreneurs in Kupang.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FIA/2019/481/051906507
Uncontrolled Keywords: Pajak Penghasilan Final, Pajak Pertambahan Nilai, Rumah Bersubsidi-Final Income Tax, Value Added Tax, Subsidized Houses
Subjects: 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.22 Real property taxes
Divisions: Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User: soegeng sugeng
Date Deposited: 30 Jul 2020 06:43
Last Modified: 21 Oct 2021 06:06
URI: http://repository.ub.ac.id/id/eprint/172064
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