Kewenangan majelis pengawas wilayah notaris terhadap notaris yang melakukan penggelapan uang pajak berdasarkan undang-undang jabatan notaris (studi kasus: putusan nomor: 03/pts/mj.pwn.prov.DKI Jakarta/vi/2015)

Putri, Zahrina Rianti (2018) Kewenangan majelis pengawas wilayah notaris terhadap notaris yang melakukan penggelapan uang pajak berdasarkan undang-undang jabatan notaris (studi kasus: putusan nomor: 03/pts/mj.pwn.prov.DKI Jakarta/vi/2015). Masters thesis, Universitas Pelita Harapan.

[img] Text (Title)
title.pdf

Download (946kB)
[img] Text (Abstract)
abstract.pdf

Download (165kB)
[img] Text (ToC)
toc.pdf

Download (267kB)
[img] Text (Chapter 1)
chapter 1.pdf
Restricted to Repository staff only

Download (239kB)
[img] Text (Chapter 2)
chapter 2.pdf
Restricted to Repository staff only

Download (494kB)
[img] Text (Chapter 3)
chapter 3.pdf
Restricted to Repository staff only

Download (242kB)
[img] Text (Chapter 4)
chapter 4.pdf
Restricted to Repository staff only

Download (199kB)
[img] Text (Chapter 5)
chapter 5.pdf
Restricted to Repository staff only

Download (164kB)
[img] Text (Bibliography)
bibliography.pdf

Download (240kB)
[img] Text (Appendices)
appendices.pdf
Restricted to Repository staff only

Download (3MB)

Abstract

Notary as a Land Titles Registrar in doing his work as a deed, can not be separated from taxation which directly confronts the prospective taxpayer. Where the process of handling certificates, switching or reversing the name of the certificate the condition is the payment of taxes BPHTB and PPh. The payment of taxes BPHTB and PPh is the obligation of the taxpayer, but the payment can be made by a notary. A notary in their position as an official of land deed in taking care of his client is classified as a trust position. However, the trust that given by the client to the notary is misused by not paying the tax BPHTB. This is evidenced by the existence of the case that the author have found in The Central Supervisory Council of Notaries Decision Number 03/PTS/Mj.PWN.Prov. DKI. Jakarta/VI/2015. The problem in this case is how the authority of the regional supervisory board against the notary who is embezzling tax money and how sanctions will be provided by the regional supervisory board to a notary who is proven to commit tax evasion. The author uses normative research methods. Data collection is done by using the law approach that is UUJN and case approach in verdict number 03/PTS/Mj.PWN.Prov.DKI.Jakarta/VI/2015. The data used is secondary data. Secondary data obtained from library materials in the form of primary legal materials, secondary legal materials and tertiary legal materials. Based on the results of research conducted by the author it is known that the authority of the regional supervisory board against a notary who is embezzling tax money is to impose sanctions against a notary who is proven to embezzle tax money. The sanction is given because the notary is proven to violate the provisions article 16 clause 1 letters a and e. The sanction granted to a notary who is evidently embezzling the tax money is sanctions in the form of proposed temporary dismissal for three months because it has become the authority of the regional supervisory board. / Notaris selaku Pejabat Pembuat Akta Tanah (PPAT) dalam melakukan pekerjaannya sebagai pembuat akta, tidak bisa lepas dari perpajakan yang secara langsung berhadapan dengan calon wajib pajak. Dimana proses pengurusan sertifikat, peralihan atau balik nama sertifikat syaratnya adalah pembayaran pajak BPHTB dan PPh. Pembayaran pajak BPHTB dan PPh ini merupakan kewajiban dari wajib pajak, namun pembayaran tersebut bisa dilakukan oleh Notaris. Jabatan Notaris dalam kedudukannya sebagai PPAT dalam mengurus kliennya digolongkan sebagai jabatan kepercayaan. Akan tetapi kepercayaan yang diberikan klien kepada Notaris justru disalahgunakan dengan cara tidak membayarkan pajak BPHTB tersebut. Hal ini dibuktikan dengan adanya suatu kasus yang penulis temukan dalam Putusan Majelis Pengawas Wilayah Notaris Nomor 03/PTS/Mj.PWN.Prov.DKI.Jakarta/VI/2015. Permasalahan dalam hal ini adalah bagaimana kewenangan Majelis Pengawas Wilayah Notaris terhadap Notaris yang melakukan penggelapan uang pajak dan bagaimana sanksi yang akan diberikan oleh Majelis Pengawas Wilayah Notaris kepada Notaris yang terbukti telah melakukan penggelapan uang pajak. Penulis menggunakan metode penelitian normatif. Pengumpulan data dilakukan dengan menggunakan pendekatan undang-undang yaitu UUJN dan pendekatan kasus yaitu Putusan Nomor 03/PTS/Mj.PWN.Prov.DKI.Jakarta/VI/2015. Data yang digunakan adalah data sekunder. Data sekunder yang diperoleh dari bahan-bahan kepustakaan berupa bahan hukum primer, bahan hukum sekunder dan bahan hukum tersier. Berdasarkan hasil penelitian yang dilakukan oleh penulis maka diketahui bahwa kewenangan Majelis Pengawas Wilayah Notaris terhadap Notaris yang melakukan penggelapan uang pajak adalah memberikan sanksi terhadap Notaris yang terbukti menggelapkan uang pajak. Pemberian sanksi dikarenakan Notaris tersebut terbukti melanggar ketentuan Pasal 16 ayat 1 huruf a dan e. Sanksi yang akan diberikan kepada Notaris yang terbukti menggelapkan uang pajak ialah sanksi berupa usulan pemberhentian sementara selama 3 (tiga) bulan karena memang sudah menjadi kewenangan Majelis Pengawas Wilayah Notaris.

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Putri, Zahrina RiantiUNSPECIFIEDUNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTukgali, Lieke L.UNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: Notary ; embezzlement of tax money
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Notary
Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Notary
Depositing User: Users 15 not found.
Date Deposited: 19 Jun 2019 03:19
Last Modified: 19 Jun 2019 03:19
URI: http://repository.uph.edu/id/eprint/3393

Actions (login required)

View Item View Item