Kewajiban notaris mengungkapkan kewajiban perpajakan penghadap sebagai bagian dari integrasi konsep cyber notary dalam pelayanan profesi notaris di Indonesia

Abiel, Nathanael (2025) Kewajiban notaris mengungkapkan kewajiban perpajakan penghadap sebagai bagian dari integrasi konsep cyber notary dalam pelayanan profesi notaris di Indonesia. Masters thesis, Universitas Pelita Harapan.

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Abstract

Notary as openbare Ambtenaren or public official is a profession that is authorized by law to make an authentic deed which is a irreproachable evidence in the form of civil law against an event that is done or promised. This frase is contained in article 28 D paragraph (1) of the 1945 Constitution law. In the Notary Law in the explanation pharse of article 15 paragraph (3) it is explained that the Notary's authority is to certify transactions carried out electronically (cyber notary). Within the development of technology, information and communication facilities that have an impact on the Notary's professional services, therefore in Law Number 2 of 2014 concerning amendments to Law Number 30 of 2004 regarding Notary profession, the concept of cyber notary emerged. On the other hand, with the enactment of Law Number 1 of 2024 concerning the second amendment to Law Number 11 of 2008 regarding Information and Electronic Transactions (UU ITE), which specifically regulates the recognition of electronic information or printouts as valid evidence. In its development, the meaning of cyber notary is not limited to the digitalization of deeds, documents and certificates, signatures, stamps electronically or cloud storage or electronic data storage, but also related to the taxation sector, for example related to the synchronization of links & Matches to the Single Identification Number (SIN) related to the disclosure of taxes owned by the apperares. For example, related to the validation of the Taxpayer Identification Number (NPWP) which has been integrated with the Population Identification Number (NIK) or the validity of the identity of the apperares as a taxpayer, the creation of billing codes or Tax Payment Letters electronically, submission of formal research applications digitally, compliance with the submission of annual SPTs, absence of tax arrears, and so on. The urgency in this writing is to provide regulatory authority regarding the concept of cyber notary and its relationship with links & matches and synchronization of the apperare’s tax obligations in carrying out all actions or agreements that will be stated in the form of deeds and provide legal certainty for Notaries in terms of also disclosing the apperares taxes to the State. / Notaris sebagai openbare Ambtenaren atau pejabat umum merupakan sebuah profesi yang diberikan kewenangan oleh Undang-Undang dalam membuat suatu akta autentik yang merupakan sebuah alat bukti sempurna dalam bentuk keperdataan terhadap sesuatu peristiwa yang dilakukan atau dijanjikan. Hal ini terkandung di pasal 28 D ayat (1) Undang-Undang Dasar 1945. Dalam Undang-Undang Jabatan Notaris pada bagian penjelasan pasal 15 ayat (3) dijelaskan bahwa kewenangan Notaris dalam mensertifikasi transaksi yang dilakukan secara elektronik (cyber notary). Dengan perkembangan teknologi, informasi dan sarana komunikasi memberikan dampak kepada pelayanan profesi Notaris maka dari itu dalam Undang-Undang Nomor 2 tahun 2014 tentang perubahan Undang-Undnag Nomor 30 tahun 2004 tentang Jabatan Notaris konsep cyber notary ini muncul. Di sisi lain, dengan berlakunya Undang-Undang Nomor 1 Tahun 2024 tentang perubahan kedua atas Undang-Undang Nomor 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik (UU ITE), yang secara spesifik mengatur bahwa pengakuan informasi elektronik atau hasil cetak sebagai sebuah alat bukti yang sah. Dalam perkembangannya, pemaknaan cyber notary tidak terbatas kepada digitalisasi akta, dokumen dan sertifikat, tanda tangan, stemple secara elektronik saja maupun cloud storage atau penyimpanan data secara elektronik, tetapi juga berkaitan dengan sektor perpajakan, misalnya berkaitan dengan sinkronisasi link & Match terhadap Single Identification Number (SIN) terkait pengungkapan pajak milik penghadap. Misalnya berkaitan dengan validasi Nomor Pokok Wajib Pajak (NPWP) yang sudah terintegrasi dengan Nomor Induk Kependudukan (NIK) atau validitas identitas pihak penghadap sebagai wajib pajak, pembuatan kode billing atau Surat Setoran Pajak secara elektronik, pengajuan permohonan penelitian formal secara digital, kepatuhan penyampaian SPT tahunan, ketiadaan tunggakan pajak, dan sebagainya. Urgensi dalam penulisan ini adalah untuk memberikan kewenangan secara regulatoris perihal konsep cyber notary dan keterkaitannya dengan link & match serta sinkronisasi terhadap kewajiban perpajakan penghadap dalam melakukan segala perbuatan atau perjanjian yang akan dituangkan dalam bentuk akta dan memberikan kepastian hukum bagi Notaris dalam hal turut mengungkapkan pajak penghadap kepada Negara. Referensi: 42 (1982-2025) Kata kunci:
Item Type: Thesis (Masters)
Creators:
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ORCID
Abiel, Nathanael
NIM01656230002
UNSPECIFIED
UNSPECIFIED
Contributors:
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Thesis advisor
Budianto, Agus
NIDN0326067304
UNSPECIFIED
Uncontrolled Keywords: Obligation ; Cyber Notary ; Taxation
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: Phillips Iman Heri Wahyudi
Date Deposited: 30 Jun 2025 03:44
Last Modified: 30 Jun 2025 03:47
URI: http://repository.uph.edu/id/eprint/69176

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