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ANALISIS PENERAPAN PP 34/2016 TENTANG PERUBAHAN TARIF PAJAK PENGHASILAN DARI PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN (PPHTB) PADA KPP PRATAMA CIBEUNYING

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ABSRACT ANALYST OF THE APPLICATION OF PP 34/2016 ON CHANGES IN THE INCOME TAX RATE FROM THE TRANSFER OF LAND AND/OR BUILDING RIGHTS (PPHTB) ON KPP PRATAMA CIBEUNYING Compiled by: Reynaldo Jeihan Maruli NIM : 1432060 This research was conducted to find out the application of PP 34/2016 analysis on KPP Pratama Cibeunying. This research uses descriptive analysis method using report data. Income from Transfer of Land and / or Buildings and also use library study method and documentation method. The results of research and analysis indicate that the change of tax rate from 5% to 2.5% does not make Income Tax from Transfer of Land and / or Building is decreasing, but increasing. Income Tax on Land and / or Building Income in KPP Pratama Cibeunying increased by 25.6% from September 2015 - August 2016 period (prior to applying PP 34/2016) to Rp 36,159,275,030 in September 2016 - August 2017 (after applying PP 34/2016). Keywords : PP 34/2016, PPHTB