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All Journal Jurnal Ius Constituendum JUDGE: Jurnal Hukum
Prisilia Permata Putri
Fakultas Hukum, Universitas Pelita Harapan
Law, Crime, Criminology & Criminal Justice

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THE ROLE OF NOTARIES IN PREVENTING TAX AVOIDANCE IN THE SALE AND PURCHASE OF NON-LAND ASSETS BETWEEN PARTIES IN RELATIONSHIPS Prisilia Permata Putri; Edy Gunawan
Judge : Jurnal Hukum Vol. 6 No. 04 (2025): Judge : Jurnal Hukum
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/judge.v6i04.1692

Abstract

This study examines the strategic role of notaries in preventing tax avoidance practices in non-land asset sale and purchase transactions between parties with special relationships. Using a normative legal research method through a conceptual and legislative approach, this study analyzes how the notary's understanding and prudence can prevent the use of deeds as a means of tax avoidance, particularly in determining transaction prices. Notaries, as public officials authorized to draw up authentic deeds, have an important role in ensuring that transactions are legally valid, reasonable, and in accordance with tax regulations. The application of the Know Your Customer (KYC) principle and the arm's length principle (ALP), as stipulated in Minister of Finance Regulation No. 172 of 2023, is crucial for notaries to assess indications of special relationships and record transaction values accurately and objectively. Thus, notaries can contribute to creating transparency and tax compliance.
Protection of Notaries as Controllers and Processors of Personal Data of Litigants Stefanie Hartanto; Prisilia Permata Putri
Jurnal Ius Constituendum Vol. 10 No. 2 (2025): JUNE
Publisher : Magister Hukum Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jic.v10i2.11895

Abstract

This research examines the prevention and protection measures that can be taken by notaries in their dual role as controllers and processors of personal data. This research is motivated by the limited awareness of some notaries regarding their legal obligations to protect the personal data of witnesses, as mandated by the Personal Data Protection Law (UUPDP). This research contributes new insights by framing notaries as Controllers and Processors under the UUPDP, an aspect that has rarely been emphasized in previous legal literature. The novelty of this study lies in its specific focus on notaries’ dual capacity as both Controllers and Processors of personal data under Indonesian law, particularly in the context of witness data handling an area that has not been thoroughly examined in existing scholarship. Using normative juridical methods with statutory and conceptual approaches, this study found that notaries have dual responsibilities in managing witness data and must proactively comply with the UUPDP to prevent legal risks. These responsibilities include obtaining approvals, establishing internal data protection policies, and implementing secure technologies such as encryption and regular audits. Strengthening the role of notaries in personal data protection will foster greater legal certainty and public trust in the notary profession. The integration of these findings with practical recommendations emphasizes the need for regulatory guidance and professional capacity building to support compliance with personal data protection standards.  
Co-Authors Edy Gunawan Stefanie Hartanto