Gunawan, Edy (2022) Perlindungan hukum bagi notaris dalam pembuatan akta notaris pendirian Korporasi terhadap pemilik manfaat (beneficial owner) dari tindak pidana perpajakan. Masters thesis, Universitas Pelita Harapan.
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Abstract
Akta Pendirian PT merupakan akta yang dibuat dihadapan Notaris, yang berisi keterangan mengenai identitas dan kesepakatan para pihak untuk mendirikan Perseroan Terbatas beserta Anggaran Dasarnya. Dalam penelitian ini, pengumpulan data dilakukan melalui studi dokumen (Library Research). Dalam studi dokumen peneliti berusaha menghimpun sebanyak mungkin berbagai informasi yang berhubungan dengan topik penelitian, serta untuk menambahkan informasi dan mengetahui pengalaman atau pendapat informan mengenai sesuatu secara mendalam, penulis juga akan melakukan wawancara dengan Notaris. Dari hasil penelitian tersebut, menghasilkan kesimpulan bahwa pengaturan bagi notaris yang membuat akta notaris pendirian korporasi dengan tidak menyatakan mengenai pemilik manfaat telah diatur dalam Pasal 30 ayat (1) Peraturan Menteri Hukum dan Hak Asasi Manusia Nomor 9 Tahun 2017 tentang Penerapan Prinsip Mengenali Pengguna Jasa Bagi Notaris, dengan tetap dikembalikan pada Undang-Undang Nomor 2 Tahun 2014 tentang Perubahan Atas Undang-Undang Nomor 30 Tahun 2004 Tentang Jabatan Notaris. Notaris dalam menjalankan tugas jabatannya tidak menutup kemungkinan bersinggungan dengan permasalahan hukum. Untuk itu diperlukan adanya pengaturan sebagai bentuk perlindungan bagi Notaris apabila suatu waktu terlibat dalam kasus hukum. Undang-Undang Nomor 2 Tahun 2014 tentang Perubahan Atas Undang-Undang Nomor 30 Tahun 2004 Tentang Jabatan Notaris merupakan produk hukum yang dimaksudkan untuk memberikan kepastian dan perlindungan hukum bagi Notaris dalam menjalankan profesinya sebagai pejabat pembuat akta autentik / In this research, data collection is done through document study (Library Research). In the document study, the researcher tries to collect as much information as possible related to the research topic, as well as to add information and find out the experience or opinion of the informant about something in depth, the author will also conduct an interview with a Notary. From the results of this study, it is concluded that the arrangement for a notary who makes a notarial deed of establishment of a corporation without stating the beneficial owner has been regulated in Article 30 paragraph (1) of the Regulation of the Minister of Law and Human Rights Number 9 of 2017 concerning the Application of the Principle of Recognizing Service Users for Notary, with permanent return to Law Number 2 of 2014 concerning Amendments to Law Number 30 of 2004 concerning the Position of Notary. Notaries in carrying out their duties do not rule out the possibility of encountering legal issues. For this reason, it is necessary to have an arrangement as a form of protection for Notaries if one day they are involved in a legal case. Law Number 2 of 2014 concerning Amendments to Law Number 30 of 2004 concerning the Position of a Notary is a legal product intended to provide legal certainty and protection for Notaries in carrying out their profession as authentic deed making officials.
Item Type: | Thesis (Masters) |
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Creators: | Creators NIM Email ORCID Gunawan, Edy NIM01656200063 edygunawan2001@yahoo.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Budi, Henry Soelistyo NIDN8915940022 UNSPECIFIED |
Uncontrolled Keywords: | perlindungan hukum ; notaris ; pemilik manfaat |
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 18513 not found. |
Date Deposited: | 25 Jul 2022 02:06 |
Last Modified: | 19 Jan 2023 07:25 |
URI: | http://repository.uph.edu/id/eprint/48984 |