Kedudukan Pembagian Hak Bersama Waris Sebagai Peralihan Harta Yang Dibebaskan Pajak Penghasilan

The transfer of property to certain heirs for the joint ownership of the object of inheritance must be transferred by way of the distribution of joint rights, which is based on the APHB. Article 4 paragraph (3) letter b of the Income Tax Law explains that the transfer due to inheritance is exempt fr...

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Bibliographic Details
Main Authors: Bayu Indra Permana, Dominikus Rato, Dyah Octhorina Susanti
Format: Article
Language:English
Published: Faculty of Law Universitas Islam Darul 'Ulum Lamongan Indonesia 2023-05-01
Series:Mimbar Yustitia: Jurnal Hukum dan Hak Asasi Manusia
Subjects:
Online Access:https://e-jurnal.unisda.ac.id/index.php/mimbar/article/view/4193
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