"Pajak merupakan sumber utama penerimaan negara yang salah satunya berasal dari tanah dan atau bangunan berupa Pajak Penghasilan atas pengalihan hak maupun atas sewa, Pajak Bumi dan Bangunan serta Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB). Pajak tersebut dikenakan dikarenakan adanya perbuatan hukum yang dilakukan oleh masyarakat yang selalu harus diikuti dengan pembuatan akta-akta yang diantara dibuat oleh Notaris.
Penulisan tesis ini bertujuan untuk mengetahui dan memahami pengaturan paling mutakhir mengenai pelaksanaan pemungutan pajak yang dapat dikenakan terkait dengan akta yang dibuat oleh Notaris atas tanah dan atau bangunan dan mengetahui peran Notaris dalam pemungutan pajak serta hambatan yang ditemui oleh Notaris dalam pemungutan pajak tersebut sehingga dapat memberikan simpulan dan saran mengenai hal ini kepada dinas dan instansi terkait demi penyelenggaraan pungutan pajak yang lebih baik di masa mendatang. Penelitian ini menggunakan metode normatif empris dengan penelitian kepustakaan yang bersifat deskritif yang menggunakan data sekunder dan wawancara.
Berdasarkan hasil analisis dan wawancara dapat disimpulkan bahwa pelaksanaan pemungutan pajak dilaksanakan secara berbeda-beda, seharusnya Notaris sebelum membuat akta harus menerima bukti pembayaran pajak dari para pihak. Selain itu, peran Notaris dalam pemungutan pajak sebagai perpanjangan tangan pemerintah sangat signifikan karena dari Notaris dapat diperoleh wajib pajak baru melalui pembuatan NPWP maupun data-data yang akurat mengenai adanya suatu perubahan yang terjadi terhadap Obyek Pajak melalui akta-akta yang dibuat Notaris.
Taxes are the main source of state revenues, one of which comes from the land and the building or in the form of income tax on the transfer of rights as well as the rent, taxes and Customs building as well as the acquisition of rights to land and buildings (BPHTB). These taxes are imposed owing to legal action undertaken by the community that should always be followed by the creation of the deed-a deed between created by notary public. The writing of Taxes are the main source of state revenues, one of which comes from the land and or building form of income tax on the transfer of rights or rent, Land and Building Tax and Customs Acquisition of The Rights Transfer of Land and Building (BPHTB). These taxes are imposed due to the legal actions undertaken by people who are always to be followed by the creation of the deeds among the Notary.
This thesis aims to know and understand the most current arrangements regarding the implementation of tax collection which can be associated with the act made by Notary on land and or building and know the Notary role in tax collection as well as obstacles encountered by notary in the tax collection so that it can provide a conclusion and advice on the matter to the relevant agencies for the service and maintenance of better tax collection in the future. This research is using an empirical normative methods of the literature which is a descriptive study using secondary data and interviews.
Based on the results of the analysis and interviews, it can be concluded that the implementation of tax collection are implemented diffrently and Notary must receive proof of tax payment from the party before making the deeds. In addition, the role of Notary is very significant in collecting taxes as a Government?s extension of power because Notary can obtain new taxpayer through creating NPWP or obtain an accurate data on the changes of Tax Object through deeds made by the Notary."
