ABSTRACT

The legal issue examined in this study concerns the lack of normative synchronization regarding inheritance income tax, as reflected in the Explanation of Article 7 of Government Regulation Number 34 of 2016, Article 200 paragraph (1) of Minister of Finance Regulation Number 81 of 2024, and the Decree of the National Land Agency Number B/HR.02/1012/IV/2023. This condition results in the regulation of inheritance income tax failing to reflect a fundamental legal objective, namely legal certainty. The legal research method employed in this scholarly work is normative juridical research, using a statutory approach and a conceptual approach. The discussion in this study focuses on addressing the research questions previously formulated by the author. This is carried out through an examination of statutory regulations related to income tax exemption certificates in the transfer of land rights due to inheritance. From this analysis, a regulatory synchronization can be identified concerning income tax exemption certificates for the transfer of rights to land and/or buildings due to inheritance, which aligns with the principles of legislative drafting and is capable of fulfilling the legal objective of certainty.

KEYWORDS: Income Tax; Transfer of Land Assets; Inheritance; Legal Certainty.