ANALYSIS OF NOTARY OBLIGATIONS IN REPORTING TAX PAYMENTS AS TAXABLE ENTREPRENEURS

Abstract

National Development is an ongoing activity that aims to improve the welfare of the people, one of the sources of state revenue is taxes. It is undeniable that the 70% contributor and one of the pillars of national income comes from tax revenue from. Taxes have a very vital role in a country, without taxing state life will not work well.

Infrastructure development, education costs, medical expenses, subsidized fuel oil (BBM), payments for state employees and construction of public facilities are all financed from taxes. The more taxes collected, the more facilities and infrastructure that will be built. Therefore, taxes are the spearhead of a country's development. Payment of taxes is a manifestation of state obligations and the participation of taxpayers to directly and jointly carry out tax obligations for state financing and national development.

As a person who plays a role as a tax contributor, namely as a Taxable Entrepreneur, a Notary is considered to often accept clients who come to get legalization from deeds and documentation that are valid before the law. Besides being demanded to be able to explain the legal consequences of his services, notaries also need to convey that what is done because of the notary's services there will be aspects of taxes that will arise, among others, are taxes.

Keywords: Tax, Notary, Notary as a Taxable Entrepreneur