Implementation Imposition of Land and Building Acquisition Tax in Sales and Purchase Agreements
Abstrak Pemungutan Pajak Perolehan Hak Atas Tanah dan Bangunan (BPHTB) pada tahap Perjanjian Pengikatan Jual Beli (PPJB) dalam transaksi properti di Indonesia menimbulkan ketidakpastian hukum dan dampak ekonomi yang signifikan. Ketidakpastian ini muncul karena PPJB merupakan perjanjian pendahulu...
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| Main Authors: | Annisa Salshabila, Herlindah, Hariyanto Susilo |
|---|---|
| Format: | Article |
| Language: | Arabic |
| Published: |
Yayasan Pendidikan Islam dan Multikultural
2025-05-01
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| Series: | International Journal of Islamic Education, Research and Multiculturalism |
| Subjects: | |
| Online Access: | https://journal.yaspim.org/index.php/IJIERM/article/view/472 |
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