Hak ingkar notaris pasal 16 ayat 1 (e) undang-undang jabatan notaris nomor 30 tahun 2004 juncto undang-undang nomor 2 tahun 2014 dengan hak ingkar notaris dalam pasal 35 undang-undang nomor 28 tahun 2007 tentang ketentuan umum dan tata cara perpajakan

Elsa, Elsa (2015) Hak ingkar notaris pasal 16 ayat 1 (e) undang-undang jabatan notaris nomor 30 tahun 2004 juncto undang-undang nomor 2 tahun 2014 dengan hak ingkar notaris dalam pasal 35 undang-undang nomor 28 tahun 2007 tentang ketentuan umum dan tata cara perpajakan. Masters thesis, Universitas Pelita Harapan.

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Abstract

In Indonesia, Public Notary as a governmental official has right of refusal in which may be used before the court because of the Notary’s obligation to keep the content of the deeds as confidential. However in practice there are many cases of improper treatments when a notary is summoned by the court as a witness to testify for the content of the deeds, which was made before the Notary. Sometimes when the court’s officials such as judges, attorneys, police and even lawyers are not familiar or do not recognize the terms right of refusal as the right of Public Notary, when the Public Notary refuse to disclose the content of the deeds, it is considered as violations against the court and the Notary may face charges such as obstructions to justice, embezzlement, or even fraud. Therefore it raises the question of how does the law protects the Public Notaries since they are government’s official and having their duties to record legal transactions in an authentic deeds, also how far does the law deem fair for the Notaries to use their right of refusal. One the benefits of this research paper is to recognize the use of rights of refusal when it is necessary for each Notaries to understand before practice and also to understand the parties who acts as a tool to protect and investigate also approving the Notaries before summoned by the court that is called The Honorary Council (Majelis Kehormatan) as stipulated under Article 66 of the Law on Public Notaries. This study therefore concludes that the Law is made clear that the Public Notaries under some circumstances may use right of refusal as the protection of Public Notary in keeping their oath to keep the contents of the deeds as confidential, however the right of refusal is waived by a higher laws that is in relation to criminal acts in taxation especially in Article 35 Law Number 28 Year 2007, therefore in such circumstances Public Notary must disclose its content. The Honorary Council up until this date of research paper, the government has not stipulate the laws regarding its appointments, therefore the earlier law is still applicable which stated that whenever Public Notaries is summoned by the Court in Civil Cases, they can submit to the court without any prior investigation and approval by The Honorary Council and this made the current law somehow flawed in terms of its application however Public Notaries shall be able to still use the right of refusal during court’s testimony to refuse any questions relating to the confidentiality of the deeds.

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