Legal Impact On Notaries Of Buleleng Regency Determined As Perpetrators Of Special Tax Criminal Offences (Study Of Singaraja District Court Decision No. 159/Pid.Sus/2023/Pn.Sgr)

Amillia Dwi Insani, Amin Purnawan

Abstract


. Notaries as public officials have a central role in ensuring legal certainty, but the determination of a Notary as a perpetrator of a special tax crime creates a significant anomaly. This study examines the case of a Notary KNS in Buleleng Regency who was found guilty of committing a crime by intentionally failing to submit an Annual Personal Income Tax Return (SPT) based on the Singaraja District Court Decision Number 159/Pid.Sus/2022/PN Sgr jo. Supreme Court Decision Number 5673 K/Pid.Sus/2023. The purpose of this study is to analyze in depth the Legal Impact on the status of the position, authority, and legal products of the Notary based on the Notary Law (UUJN), as well as to identify various forms of legal accountability faced by the Notary after the criminal verdict. This study uses a normative juridical legal research method with a statute approach and a case approach. The results of the study show that (1) The legal impact for Notaries who are determined as perpetrators of special tax crimes is very significant, including the potential for dismissal from the position of Notary based on Article 8 paragraph (1) letter c UUJN because the crime committed is punishable by imprisonment of 5 years or more, and the potential to be categorized as a disgraceful act. This has an impact on the loss of Notary authority and creates legal uncertainty regarding deeds made after the decision has taken effect before official dismissal. (2) The legal liability faced by Notaries is multidimensional, including criminal liability (imprisonment and fines according to the decision), professional/administrative liability (dismissal from office by the Minister of Law and Human Rights upon the recommendation of the Supervisory Board), and ethical liability (sanctions from the Notary Honorary Council based on the Indonesian Notary Code of Ethics).


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References


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