Kedudukan Harta Waris dalam Kaitannya dengan Program Pengungkapan Sukarela dalam Perpajakan

Abstract

The government issued a policy of Voluntary Disclosure Program bearing a final tax rate which is later known as PAS FINAL to avoid the imposition of 200% administrative sanctions if discovered by auditors. However, socialization is not carried out sustainably and optimally. The government optimizes fiscal revenues through the Voluntary Disclosure Program (PPS) through Law Number 7 of 2021 and PMK No.196/PMK.03/2021. The formulation of the problem is how are taxpayers in various regions interested to participate in the Voluntary Disclosure Program (PPS) and what is the juridical review of undivided and divided inheritance owned by taxpayers in the Voluntary Disclosure Program (PPS)? According to the author, the level of interest to participate in PPS is still low, because there are still many taxpayers who have never heard of and do not understand about the said PPS. This condition is underscored by the high number of taxpayers who choose not to take part in PPS even though they know and understand PPS. Apart from that, there are a high number of taxpayers who do not understand the tax treatment of inherited assets in the PPS program. Taxpayers' high level of misunderstanding of the tax treatment of inherited assets can reduce their interest in participating in PPS. From a juridical aspect, inherited assets that should be included in PPS are those that have the status of inherited assets that have not been divided but generate income. With the transfer of tax obligations to the heirs after the heir dies, the Taxpayer's heirs should be the ones to take part in the voluntary disclosure program for income originating from undivided inheritance.