PENGENAAN PAJAK PENGHASILAN BAGI AHLI WARIS ATAS TAMBAHAN PENGHASILAN YANG DIPEROLEH DARI WARISAN

Abstract

This research discusses the basis for imposing income tax for heirs on income accrued from inheritance, as well as conformity with the objectives of the law as certainty, justice, and benefit of the law. This study is a normative study with a statutory approach and a conceptual approach, using qualitative analysis. The results of the study state that inheritance that has not been divided is subject to tax, and inheritance that has been divided is not a tax object, heirs who receive additional income from inheritance are exempted from the income tax from the transfer of rights to land and / or buildings issued by issuance of SKB PPh, SKB PPh is given if the land and / or buildings that are objects of inheritance have been reported in Annual Income Tax Returns, unless the heir has income below the Non-Taxable Income (PTKP) and the gross amount of the transfer is less than IDR 60,000,000.00 based on SE-20 / PJ / 2015. The imposition of tax on additional income based on fulfilling legal objectives as justice, while for certainty has not been fulfilled because there are conflicts of norms and legal vacancies for inheritance other than land and / or buildings, while the purpose of law as benefit has not yet benefited heirs