ANALISIS PROSEDUR PENERBITAN SURAT KETERANGAN BEBAS (SKB) WARIS DAN IMPLIKASINYA TERHADAP PEMAJAKAN BERGANDA DI INDONESIA

Abstract

This research aims to identify the principles of tax collection in the application of the Inheritance Notice of Tax Exemption, understand the procedures for issuing Inheritance Notice of Tax Exemption at the Jakarta Gambir Dua Primary Tax Office, and the factors leading to application rejections. It also explores the efforts that policymakers must undertake to address the issue of double taxation resulting from Inheritance Notice of Tax Exemption application rejections. The research methodology employed includes literature review and field studies involving qualitative data processing. The issuance of Notice of Tax Exemption, specifically exempting inheritance from taxable objects, embodies the principle of legal certainty in its implementation. The provisions outlined in the law are general in nature, necessitating the development of detailed regulations to ensure legal certainty and clarify these provisions. Additional explanatory statements in the law are essential when significant issues arise in practice and in urgent situations.