Effectiveness of Payment of Income Tax From Binding Agreements on Buying AndSelling Rights To Land And/Or Buildings and the Implications of Its Jurisdiction(Case Study in West Manggarai District)

Based on the background, the formulation of the problem is: how are the arrangements regardingthe agreement on binding of sale of land and / or buildings, what is the effectiveness of theimplementation of income tax payments (hereinafter referred to pph) based on the land purchasebinding agreement (hereinafter referred to ppjb) and what are the obstacles in their implementation inthe regency west manggarai, what are the legal consequences if pph is not paid based on ppjb. thetype of research used in this legal research is normative and empirical. normative research is also calleddoctrinal law research. types and sources of data used are primary data, secondary data. data sourcescome from library materials, primary legal materials, secondary legal materials, tertiary legal materials.data collection techniques with literature study and interview methods, documentation. poses analysisuses the method of inductive thinking. the results of the study show that the regulation regarding ppjb orthe purchase binding agreement on land and or building in general refers to principle 1320 of the civilcode book, whereas the specific regulation of the term ppjb is used in government regulation number34 of 2016 letter a number 1b. there are 2 (two) characteristics of pph payment based on the sale andpurchase binding agreement in west mangggarai, namely the purchase binding agreement which ismade immediately and the land and building rights are certified, then the pph payment is carried out, sothat the pph payment arrangement is based on ppjb because it is paid in full at west manggarai isrunning effectively, while the purchase binding agreement which is made by way of payment is not paidin full or is done in stages because the rights to land and or buildings are not yet certified, the pphpayment is not carried out, so the pph payment arrangement based on ppjb (phased) in labuan bajo isnot run effectively. based on the results of the study that the average sale and purchase transactions basedon the purchase binding agreement in west manggarai regency are land that has not been certified sothat payment can only be made by the buyer to the seller in stages, so the implementation of pphpayments in general is not effective. this can be understood because the nature of buying and selling byway of binding purchase agreements are not final.