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All Journal Novum : Jurnal Hukum Awang Long Law Review
Ardini, Sofia
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Law, Crime, Criminology & Criminal Justice

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Taxpayers' Legal Awareness Regarding Reporting Changes in Land and Building Tax Objects Via Tax Object Notification Letter in Mojokerto Regency Ardini, Sofia; Sulistyowati, Eny
NOVUM : JURNAL HUKUM Vol. 12 No. 03 (2025): Reframing Law as Epistemic and Ethical Praxis: Justice, Certainty, and Normat
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2674/novum.v1i1.59775

Abstract

Changes in Land and Building Tax (PBB) objects are mandatory to be reported via a Tax Object Notification Letter (SPOP) according to Mojokerto Regent Regulation Number 71 of 2020 concerning Procedures for Collecting Regional Taxes. This research aims to analyze the legal awareness of taxpayers regarding reporting changes to Land and Building Tax objects through Tax Object Notification Letters as well as analyzing the obstacles faced by taxpayers in Harmoni Residence Housing, Mojokerto Regency regarding reporting changes to Land and Building Tax objects. This writing is included in empirical legal writing using data collection techniques through interviews and observation. The data analysis technique used in this research is descriptive analytical. The research location is at Harmoni Residence Housing, Mojokerto Regency and the Regional Revenue Agency of Mojokerto Regency. The results of research on taxpayers' legal awareness regarding reporting changes to Land and Building Tax objects through the Tax Object Notification Letter show a low value. Efforts to increase taxpayers' legal awareness in this research are by conducting legal counseling and routine passive and active supervision from the Mojokerto Regency Regional Revenue Agency.
THE EFFECTIVENESS OF THE PROHIBITION OF THE CODE OF ETHICS ON SELF-PROMOTION OF NOTARIES AND ITS IMPACT ON NOTARY PRACTICE IN INDONESIA Hikmawati, Cahya Agustianing Durrah; Ardini, Sofia; Ma'arif, Malika Syaifina Al; Arsyta, Nabila
Awang Long Law Review Vol. 7 No. 2 (2025): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awl.v8i1.1627

Abstract

The Code of Ethics for Notaries in Indonesia strictly prohibits notaries from conducting self-promotion in any form, as regulated in the Notary Position Law and the Code of Ethics for Notaries of the Indonesian Notary Association (INI). This prohibition aims to maintain professionalism, neutrality, and integrity in notarial practice. However, in this digital era, the prohibition is a challenge, especially for novice notaries who have difficulty getting clients. This study analyzes the effectiveness of the prohibition of self-promotion against Notaries, the factors that influence it, and how it impacts notary practice in Indonesia. The research method used in this study is a normative legal research method conducted using a legal material collection approach through library research techniques. The results of this study show that although basically self-promotion of Notary is necessary for a Notary in supporting his profession, he must still pay attention to the professional ethics of the position he holds in order to maintain professionalism, neutrality, and integrity in accordance with the provisions in the Notary Position Law and the Notary Code of Ethics so that he is prohibited from conducting publication or self-promotion, either alone or together, by stating his name and position.
Co-Authors Arsyta, Nabila ENY SULISTYOWATI Hikmawati, Cahya Agustianing Durrah Ma'arif, Malika Syaifina Al