Kewajiban lapor notaris mengenai transaksi keuangan yang mencurigakan sebagai pelaksanaan dari program pengampunan pajak

Adidarma, Steven (2017) Kewajiban lapor notaris mengenai transaksi keuangan yang mencurigakan sebagai pelaksanaan dari program pengampunan pajak. Masters thesis, Universitas Pelita Harapan.

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Abstract

Terbitnya Peraturan Pemerintah Nomor 43 Tahun 2015 tentang Pihak Pelapor Dalam Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang, salah satunya bertujuan guna melakukan pencegahan dari dimanfaatkannya beberapa profesi oleh pelaku tindak pidana pencucian uang. Peraturan Pemerintah tersebut memunculkan kewajiban bagi profesi, salah satunya profesi Notaris untuk melaporkan transaksi keuangan mencurigakan kepada Pusat Pelaporan dan Analisis Transaksi Keuangan, akan tetapi di sisi lain pada pelaksanaan program pengampunan pajak Notaris dilarang membuka rahasia kliennya. Penelitian ini menggunakan pendekatan perundang-undangan dan pengumpulan data dilakukan dengan cara studi kepustakaan maupun wawancara dengan para akademisi dan praktisi hukum. Adapun dari hasil penelitian dapat disimpulkan bahwa kewajiban lapor Notaris mengenai transaksi keuangan yang mencurigakan bukan merupakan pelanggaran rahasia klien pada pelaksanaan dari program pengampunan pajak. Selain itu, Perlindungan hukum yang terdapat pada beberapa peraturan perundang-undangan berhak didapatkan oleh Notaris, sepanjang Notaris yang bersangkutan dalam melakukan kewajiban lapor tersebut didasari dengan iktikad baik dan tidak terdapat unsur penyalahgunaan wewenang / With the publication of Government Regulation number 43 of 2015 concerning Reporting Parties in the Prevention and Eradication of Money Laundering Crime, one of which aims to prevent some professions of being used by money launderers. The Government Regulation gives the obligation for the profession, one of which is the Notary profession to report the suspicious financial transactions to the Financial Transaction Reporting and Analysis Center, but on the other hand a Notary is prohibited to disclose the client's secrets on the implementation of the tax amnesty program. This research uses the approach of legislation and the datas is collected with library study and interviews with academics and legal practitioners. As for the result of the research, it can be concluded that the obligation of Notary Report regarding suspicious financial transactions is not a client's confidentiality violation in the implementation of the tax amnesty program. In addition, the legal protection contained in some legislation is entitled to be obtained by a Notary, as long as the Notary concerned in performing the reporting obligation is constituted with good intentions and there is no element of abuse of authority

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