Analisis Penerapan Pajak Sektor Properti Atas Transaksi Penjualan Rumah Bersubsidi Di Kecamatan Sunggal, Kabupaten Deli Serdang

Abstrak

This study analyzes the implementation of Income Tax (PPh) Article 4 Paragraph (2) and the Value Added Tax (VAT) exemption policy for subsidized housing transactions in Deli Serdang Regency, which aims to increase access to housing for Low-Income Communities (MBR). This study uses a qualitative approach with descriptive analysis, collecting primary data through in-depth interviews with informants who are directly involved, namely employees of the Deli Serdang Pratama Tax Service Office and employees of Baritana Properti Group. Secondary data is obtained from related documents. The results of the study show that this policy is effective in encouraging the growth of the subsidized property sector, increasing the number of developers, and expanding housing access for MBRs. However, challenges still exist related to the supervision of house recipients who do not meet the MBR criteria and public understanding of tax obligations. In addition, VAT and Final Income Tax exemptions have been proven to limit the potential for state tax revenue. This study suggests the need for evaluation and strengthening supervision to increase the effectiveness of this policy and maintain the country's fiscal sustainability.