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All Journal Jurnal Ius Constituendum Unes Law Review Journal of Education, Humaniora and Social Sciences (JEHSS) Selisik : Jurnal Hukum dan Bisnis Jurnal Darma Agung Iuris Studia: Jurnal Kajian Hukum Jurnal Hukum Lex Generalis International Journal of Educational Review, Law And Social Sciences (IJERLAS) Journal Equity of Law and Governance COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Locus Journal of Academic Literature Review Mahadi : Indonesia Journal of Law
Hasim Purba
Universitas Sumatera Utara
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Analisis Hukum terhadap Notaris/PPAT yang Melakukan Penggelapan Pajak saat Peralihan Hak atas Tanah: Studi Putusan Nomor 57/Pid.B/2024/PN Mdn Safirah Fathin Marini; Hasim Purba; Rosnidar Sembiring
Jurnal Hukum Lex Generalis Vol 7 No 9 (2026): Tema Hukum Agraria dan Pertanahan
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v7i9.3609

Abstract

Notaries are public officials authorized to draw up authentic deeds and sometimes assist clients in paying taxes related to such deeds. However, tax payment is not part of their legal authority. The absence of clear regulation regarding entrusted tax payments often leads to legal issues, including embezzlement. This study examines the legal responsibility of Notaries/PPAT in ensuring tax payments, the legal consequences of tax embezzlement, and judicial considerations in Decision No. 57/Pid.B/2024/PN Mdn. Using normative legal research, the findings show that misuse of entrusted tax funds may result in criminal, administrative, and ethical sanctions due to breach of trust and professional obligations.
Co-Authors Alemina Alemina Anitha Rosmauli Nainggolan Anna Kholilah Daulay Betty D. Laura Sihombing Boni Fransius Sitorus BUDIMAN GINTING Burhan Sidabariba Dedi Harianto Devira Ramadhani Edy Ikhsan Eklesia Novita Alverin Siagian Ella Novita Indah Harahap Embun Sari Evlin Yosephin Natazza Simanjuntak Farahdiba Syawlia Siregar Gusnia Hanako Jelly Leviza MAHMUL SIREGAR Maralutan Siregar Maria Kaban Muhammad Yamin Lubis, Muhammad Yamin Nanda Lucya Gultom Noval Pra Ashari Rizka Putri Siregar Rosnidar Sembiring Rudy Haposan Siahaan Safirah Fathin Marini Shawina Widyandarie Sunarmi, Sunarmi Suprayitno Suprayitno Surung Aritonang Aritonang Sutiarnoto Tan Kamello Tumbur Yoel Rivaldo Wanda Myra Carissa Zaidar Zaidar