AKIBAT HUKUM NOTARIS YANG MELAKUKAN TINDAK PIDANA DIBIDANG PERPAJAKAN DALAM MENJALANKAN JABATANNYA

Abstrak

The research problems are what factors cause notaries to commit tax crime in carrying out their position, how about the legal consequences for the notaries who are legailly proven guilty to have committed tax crime in carrying out their position, and how about the authority of Supervisory Council of Notary to prevent such crime. It is concluded that the factors causing notaries to commit tax crime in carrying out their position are deviation of legal behavior, disintegration in regulations, lack of conformity to laws, economic factors, sociocultural factor, being labile, and intentionality that is planned with bad faith. The legal consequences for the notaries who are legally proven guilty to have committed tax crime in carrying out their position are criminal sanctions imposed to the notaries who violate the Law on Notary position, Ethical Code of Notary and the Criminal Code. The Supervisory Council of Notary, in order to prevent notaries from committing tax crime in carrying their position, is authorized to supervise, investigate and report to the Notary Public Honorary Council related to the notaries who commit violations, in order to be further sanctioned, so that  all rights, authorities and obligations granted to notaries are not only based on legal path but also on moral and ethical ground.