Repertorium : Jurnal Ilmiah Hukum Kenotariatan最新文献

{"title":"PERUBAHAN STATUS PERSEKUTUAN KOMANDITER (COMMANDITAIRE VENNOTSCHAAP/CV) MENJADI PERSEROAN TERBATAS (PT)","authors":"Fina Rizki Utami, Muhammad Syaifuddin, Achmad Syarifuddin","doi":"10.28946/RPT.V7I2.274","DOIUrl":"https://doi.org/10.28946/RPT.V7I2.274","url":null,"abstract":"Penulisan artikel ini difokuskan pada apakah alasan hukum dan akibat hukum terhadap perikatan yang telah dibuat oleh CV dalam perubahan status CV menjadi PT, serta bagaimana peranan Notaris dalam perubahan status CV menjadi PT. Metode penelitian yang digunakan yaitu penelitian hukum normatif bersisi empirik. Berdasarkan penelitian yang telah dilakukan, maka didapatkan hasil yaitu alasan hukum perubahan status CV menjadi PT, karena persyaratan pekerjaan, tanggung jawab terbatas pada PT, konsep aturan PT yang lebih jelas dan konkrit, dan ketentuan izin usaha. Akibat hukum perubahan status CV menjadi PT terhadap perikatan yang telah dibuat oleh CV yaitu akibat hukum internal dan eksternal. Peranan Notaris dalam hal ini yaitu : Bentuk peranan Notaris diabtaranya memberikan penyuluhan hukum, memformulasikan isi akta pendirian PT, dan memastikan bahwa CV sudah melakukan pemberesan aset. Proses peranan Notaris yaitu pemesanan nama PT, pembuatan akta pendirian PT, pengumuman dalam 2 koran nasional, proses pengesahan, daftar perseroan, dan Pengumuman dalam BN/TBN RI. Hambatan peranan Notaris: nama yang diajukan ditolak oleh sistem, kurangnya aturan khusus mengenai perubahan CV menjadi PT, dan akses terbatas pada SABH. Saran bagi penghadap agar mematuhi aturan dan melakukan pemberesan terlebih dahulu terhadap aset CV. Notaris sebaiknya selalu berpedoman pada peraturan yang berlaku. Pemerintah seharusnya memformulasikan aturan hukum tentang CV dan perubahan status CV menjadi PT guna menciptakan kepastian hukum bagi masyarakat.","PeriodicalId":340462,"journal":{"name":"Repertorium : Jurnal Ilmiah Hukum Kenotariatan","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134062072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FUNGSI ITSBAT NIKAH TERHADAP ISTERI YANG DINIKAHI SECARA TIDAK TERCATAT (NIKAH SIRI) APABILA TERJADI PERCERAIAN","authors":"Gema Mahardhika Dwiasa, K. S. Hasan, A. Syarifudin","doi":"10.28946/RPT.V7I1.265","DOIUrl":"https://doi.org/10.28946/RPT.V7I1.265","url":null,"abstract":"Pada dasarnya perkawinan merupakan suatu akad yang menyebabkan halalnya hubungan antara seorang laki-laki dan seorang perempuan sebagai suami-isteri. Dalam ikatan perkawinan ditegaskan hak dan kewajiban antara suami-isteri tersebut, sehingga dapat tercapai kehidupan rumah tangga yang sakinah dan sejahtera. Menurut Pasal 1 Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan menyatakan bahwa perkawinan adalah ikatan lahir bathin seorang pria dengan wanita untuk membentuk keluarga yang kekal berdasarkan Ketuhanan Yang Maha Esa. Perkawinan yang telah dilangsungkan dengan memenuhi ketentuan pasal 2 ayat (1) harus dicatat oleh petugas pencatat perkawinan dengan tujuan untuk tertib administrasi pemerintahan dan kependudukan serta untuk memenuhi ketentuan Undang-Undang Perkawinan. Perkawinan yang dicatatkan merupakan sebagai bentuk perlindungan hukum apabila dikemudian hari terjadi permasalahan dalam sebuah ikatan perkawinan, apabila hal itu tidak dilakukan maka perkawinan yang dilakukan tidak mempunyai kekuatan hukum. Nikah siri atau perkawinan yang tidak tercatat adalah salah satu bentuk dari pemasalahan yang sering terjadi di Indonesia. Banyak faktor yang menyebabkan seseorang tidak mencatatkan pernikahannya di lembaga pencatatan. Ada yang karena faktor biaya, alias tidak mampu membayar administrasi pencatatan sehingga tidak dicatatkan tetapi tidak dirahasiakan; belum cukup umur untuk melakukan perkawinan secara negara; ada pula yang disebabkan karena takut ketahuan melanggar aturan yang melarang pegawai negeri nikah lebih dari satu; dan lain sebagainya. Ada juga, pernikahan yang dirahasiakan karena pertimbangan-pertimbangan tertentu; misalnya karena takut mendapatkan stigma negatif dari masyarakat yang terlanjur menganggap tabu pernikahan siri; atau karena pertimbangan-pertimbangan rumit yang memaksa seseorang untuk merahasiakan pernikahannya. Pada saat timbul masalah memerlukan akta nikah sebagai bukti autentik baik untuk perceraian maupun keperluan lainnya maka harus mengajukan permohonan itsbat nikah ke Pengadilan Agama. Kurangnya pengetahuan masyarakat tentang adanya Itsbat Nikah menjadi salah satu fakor penghambat terlaksananya perlindungan hukum terhadap isteri yang dinikahi dari perkawinan yang tidak tercatat.","PeriodicalId":340462,"journal":{"name":"Repertorium : Jurnal Ilmiah Hukum Kenotariatan","volume":"180 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132257168","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGATURAN TANGGUNG JAWAB NOTARIS AKIBAT PEMALSUAN KETERANGAN DI DALAM AKTA YANG DIBUATNYA","authors":"Siti Saza'a Arianty","doi":"10.28946/RPT.V6I1.184","DOIUrl":"https://doi.org/10.28946/RPT.V6I1.184","url":null,"abstract":"Notaries as public officials have full responsibility towards the construction of Authentic Deed. This regulation is arranged in Law Number 2 2014 about the amendment of Law Number 30 2004 about the position of Notaries. However, in the real situation, whether it is caused by less knowledge, circumspection or fairness from Notaries in constructing a deed, it causes counterfeiting information which also causes disadvantages to the parties concerned. Therefore, the main legal issue raised in this study was the regulation of Notaries’ responsibility as the results of counterfeiting information in the deed that they made, with some legal sub-issues which were the question of whether the law has been set on Notaries’ responsibility who had forged statements and how the legal protection for the parties as a result of Notaries who falsified information in the deed that they made.Through prescriptive research, with laws approaching, conceptual, cases and legal histories, then performed identification and systematization steps on legal materials and then it was analyzed to get the conclusion. The results showed that the regulation of Notaries’ responsibility due to counterfeiting information in the deed that they made was not set entirely in the Laws of Notaries’ position and the Conduct Code of Notaries, however the Notaries could be accountable his deed civilly based on acts against the law in Article 1365 of Civil Laws, and could be accountable criminally regarding counterfeiting information which is arranged in Article 263, Article 264 and Article 266 in the Book of Criminal Laws. It included the setting up of legal protection for the parties concerned due to counterfeiting description in the deed that Notaries made, and also it was not particularly set in the Laws of Notaries’ position. The setting of Notaries’ responsibility due to counterfeiting information in the deed that they made should be arranged clearly in the future, including imposing sanctions for violations committed by Notaries due to counterfeiting information.","PeriodicalId":340462,"journal":{"name":"Repertorium : Jurnal Ilmiah Hukum Kenotariatan","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129566003","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PERLINDUNGAN HUKUM BAGI PEMBERI DAN PENERIMA LISENSI DALAM PERJANJIAN LISENSI HAK CIPTA ATAS PROGRAM SIARAN TELEVISI DI STASIUN TELEVISI TRANS7","authors":"Mellinda Anastasia","doi":"10.28946/rpt.v6i1.185","DOIUrl":"https://doi.org/10.28946/rpt.v6i1.185","url":null,"abstract":"In Doing Broadcasting, Trans7 Give Permission To Another broadcasting platform to broadcast its program and was also given permission by copyright holder to  broadcast its program. As mandated by the Copyright Act, those permits are made in the license agreement. Law No. 28 of 2014 on Copyright governing the license, which basically entitles the holder of copyright to grant a license to other parties via licensing agreements to implement or use a copyrighted work commercially by receiving royalties for the use of his creation. Licensor’s creativity is being protected in making a television broadcast program, and licensee’s right are protected to carry out broadcasting with the terms and conditions set forth in the license agreement. Licensor and licensee in the license agreement, including a license agreement the copyright to broadcast television programs on television stations TRANS7 which were not recorded in the Register of the General License Agreement Copyright remains protected of the rights held in the agreement, but the agreement was not have a legal effect to the third party.","PeriodicalId":340462,"journal":{"name":"Repertorium : Jurnal Ilmiah Hukum Kenotariatan","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122487279","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"KEADAAN MEMAKSA (FORCE MAJEURE) SEBAGAI ALASAN PEMUTUSAN PERJANJIAN KERJA PEMAIN SEPAKBOLA PROFESIONAL DI PT SRIWIJAYA OPTIMIS MANDIRI","authors":"Hendro Suwastono","doi":"10.28946/rpt.v6i1.186","DOIUrl":"https://doi.org/10.28946/rpt.v6i1.186","url":null,"abstract":"The Thesis Title Is \"Force Majeure As A Reason Of Professional Football Player Employment Agreement Termination In PT Sriwijaya Optimis Mandiri\". In This Research Formulated The Issue About The Criteria And Characteristics Of Force Majeure Condition  According To The Civil Law In Force In Indonesia, Which Can Be Used As A reason for termination of professional football player employment agreement in PT Sriwijaya Optimis Mandiri, is a termination of professional football player employment agreement have a fairness according to civil law in  Indonesia and why employment agreement was made itself and if there is any relevance and urgency if professional football player employment agreement made by Notary. To examine and answer problems mentioned above, this thesis using normative legal research that analyzed a legal enforceability, with legal materials, such as the research on the legal principles, positive law, legal rules, and rules of legal norms. Research use Legislation approach method (Statue Approach), Conceptual Approach and Case Approach. The research results indicate that criteria of force majeure which became the reason for termination of professional football players in PT Sriwijaya Optimis Mandiri is the state force due to policy or regulation. While its characteristics is a condition of force majeure are temporary, special, relative and temporer. Employment Agreement termination by reason of force majeure  that meets the Fairness, because the player can accept the decision and made no effort to remedy , The value of justice is seen in this case is a commutative justice values that are proportional, where players can understand the difficulty of management FC although they are also in unfavorable conditions, because there is no power that can not be avoided. Professional soccer player employment agreement made by itself because consideration is simpler, faster and more economically, while the idea of employment agreement made by Notary very relevant for professional soccer players should certainly be treated professionally also in making the employment agreement work performed by the Notary profession. However, the urgency remains dependent on the will of the parties (voluntary).","PeriodicalId":340462,"journal":{"name":"Repertorium : Jurnal Ilmiah Hukum Kenotariatan","volume":"332 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134479109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENERBITAN SERTIPIKAT PENGGANTI ATAS TANAH HAK MILIK DI BADAN PERTANAHAN NASIONAL","authors":"Noprida Damayanti","doi":"10.28946/RPT.V6I1.187","DOIUrl":"https://doi.org/10.28946/RPT.V6I1.187","url":null,"abstract":"Proses penerbitan sertipikat pengganti yang hilang dapat diterbitkan oleh Badan Pertanahan Nasional, tetapi dalam pengurusan penerbitan sertipikat pengganti tersebut dapat dikuasakan kepada pihak lain, karena kendala yang dihadapi pemohon tidak mempunyai banyak waktu dan keterbatasan pengetahuan. Sehubungan dengan permasalahan tersebut adalah Bagaimana prosedur permohonan penerbitan Sertipikat pengganti atas tanah hak milik di Badan Pertanahan Kota Palembang yang dikuasakan pengurusannya, Bagaimana praktik dalam proses pengurusan Sertipikat Pengganti di masyarakat, Bagaimana seharusnya peranan Notaris terhadap pemohon dalam proses penerbitan Sertipikat pengganti.Penelitian hukum normatif dengan metode pendekatan perundang-undangan pendekatan konseptual, pendekatan historis dan pendekatan kasus.hasil penelitian menunjukkan bahwa Prosedur Permohonan Penerbitan Sertipikat Pengganti harus memenuhi persyaratan yang telah di tetapkan oleh Badan Pertanahan. Selanjutnya melakukan peninjauan lokasi atau pengukuran ulang, pemohon melakukan sumpah dan pengumuman di media massa. Setelah rangkaian prosedur tersebut telah dipenuhi oleh pemohon atau kuasanya, maka sertipikat pengganti akan terbit dalam waktu 3 (tiga) bulan.Dalam praktik di masyarakat Notaris dalam menjalankan tugas dan kewenangannya tidak diperbolehkan menerima jasa atau  Kuasa pengurusan dalam proses sertipikat pengganti. Tetapi Notaris hanyalah memberikan penyuluhan yang baik dapat memberikan pemahaman kepada masyarakat dalam menjelaskan langkah-langkah dan tempat dimana masyarakat/pemohon dapat penerbitkan kembali sertipikat pengganti tersebut. Pemahaman masyarakat terhadap sosok Notaris  penting sekali dalam membantu menciptakan kepastian dan pengetahuan hukum bagi masyarakat.Saran Untuk menjamin kepastian hukum, sebaiknya masyarakat yang mengalami kehilangan Sertipikat Hak atas Tanah yang dimilikinya supaya dapat segera mungkin mengajukan Permohonan ke badan Pertanahan Nasional. Notaris dalam melaksanakan tugas jabatannya berkewajiban untuk memberikan penerangan-penerangan yang lengkap dan jelas serta memberikan pelayanan dan jasa. Diharapkan kepada seorang Notaris dapat memberikan pelayanan yang sebaik-baiknya kepada masyarakat dalam menjalankan tugas dan jabatannya. Seharusnya pengaturan terhadap kedudukan peran Notaris jika dikaitkan terhadap persoalan penerbiatan Sertipikat Pengganti tidak boleh karena kewenangan seorang Notaris hanyalah membuat Akta Autentik. Kata Kunci :Notaris; Sertipikat Hilang; Penerbitan Sertipikat Pengganti; Badan Pertanahan  Nasional.","PeriodicalId":340462,"journal":{"name":"Repertorium : Jurnal Ilmiah Hukum Kenotariatan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129898647","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FUNGSI NOTARIS SELAKU PEJABAT PEMBUAT AKTA IKRAR WAKAF (PPAIW) DALAM PERUBAHAN PERUNTUKAN HAK ATAS TANAH WAKAF","authors":"Muhammad Khoirul Utami","doi":"10.28946/rpt.v6i1.181","DOIUrl":"https://doi.org/10.28946/rpt.v6i1.181","url":null,"abstract":"The thesis entitled \"The role of the Notary Deed Official Pledge As Waqf In the allotment of Land Rights Amendment Waqf\" examines the waqf land already diwakafkan by wakif and run through the process of making the Pledge of Endowments and already certified waqf land. However, the waqf land area experiencing growth and progress resulting in a change General Spatial Plan (which disturb the position of the donated land. Based on the above, the writers compose thesis raises the issue of whether the allotment of land endowments can be changed, how the role of the notary as Officer Deed of Pledge Waqf in the change designation of land rights endowments, and any obstacles in the change designation of land rights waqf , In writing this thesis, the author uses the normative method. It can be concluded that the change of land designation endowments can be done on the condition that these changes to the public interest in accordance with the General Spatial Plan which is based on the law and not contrary to Islamic principles, changes in the allotment of land endowments can be done after approval Ministry of Religious Affairs on consideration of Indonesian waqf Board and the replacement of at least one rank and balanced with original waqf property. The role of the Notary as Officer Deed of Pledge Waqf  is to legalize or register the minutes of the meeting of the board of supervisors, made a deed of exchange of land endowments, making back Deed of Pledge Waqf of land which has been exchanged in accordance with the Deed of Pledge Waqf originally , providing information on the legal acts penghadap. Barriers to change the designation of land rights endowments of which is still going controversy about peraliahan rights to the donated land, the lack of public understanding of the donated land so many waqf land that is not registered and does not have a certificate endowments, as well as a lack of public understanding of the transfer of rights over donated land, if there is a legal act on changes in land endowments frequent rejection, and understanding Nazhir towards waqf property itself is still lacking, as well as other obstacles.","PeriodicalId":340462,"journal":{"name":"Repertorium : Jurnal Ilmiah Hukum Kenotariatan","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125548732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"2. Sistem Pendaftaran Jaminan Fidusia Secara Online Dalam Perspektif Perlindungan Hukum Terhadap Para Pihak (Pemberi Jaminan Fidusia Dan Penerima Fidusia) Dan Notaris","authors":"Mokhammad Yourdhan","doi":"10.28946/rpt.v6i1.182","DOIUrl":"https://doi.org/10.28946/rpt.v6i1.182","url":null,"abstract":"Menurut Pasal 1 angka 1 Undang-Undang  Nomor 2 Tahun 2014 tentang Perubahan Atas Undang-Undang Nomor 30 Tahun 2004 tentang Jabatan Notaris (UU No. 2 Tahun 2014), salah satu kewenangan notaris adalah membuat akta yang disebut dengan akta notaris, yaitu akta autentik yang dibuat oleh atau di hadapan Notaris menurut bentuk dan tata cara yang ditetapkan dalam Undang-Undang ini.  Kewenangan notaris ini diperjelas lagi oleh Pasal 15 ayat (1) UU No. 2 Tahun 2014. Salah satu akta yang dibuat oleh atau dihadapan notaris adalah akta jaminan fidusia","PeriodicalId":340462,"journal":{"name":"Repertorium : Jurnal Ilmiah Hukum Kenotariatan","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126928430","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"KEPATUHAN HUKUM NOTARIS/PPAT TERHADAP KEWAJIBAN MEMILIKI NPWP DITINJAU DARI PASAL 2 AYAT (1) UNDANG-UNDANG NOMOR 16 TAHUN 2009 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN","authors":"Admei Dhina Fitriyanti","doi":"10.28946/rpt.v6i1.183","DOIUrl":"https://doi.org/10.28946/rpt.v6i1.183","url":null,"abstract":"Tesis yang berjudul “Kepatuhan Hukum Notaris/PPAT terhadap Kewajiban Memiliki NPWP Ditinjau dari Pasal 2 ayat (1) Undang-Undang Nomor 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan” ini membahas permasalahan tentang dapatkah Notaris/PPAT membuka kantor tanpa memiliki NPWP dan apa saja kepatuhan hukum Notaris/PPAT terhadap kewajiban memiliki NPWP ditinjau dari Pasal 2 ayat (1) Undang-Undang.Nomor 16 Tahun 2009 tentang Ketentuan .Umum .dan Tata Cara. Perpajakan. Penelitian ini merupakan penelitian hukum normatif yang menganalisis suatu keberlakuan hukum. Dilakukan dengan meneliti bahan-bahan hukum, seperti penelitian terhadap asas-asas hukum, kaedah-kaedah hukum dan doktrin. Penelitian ini menggunakan dua metode pendekatan dalam penelitian hukum, yaitu; Pendekatan .Perundang-undangan. (Statue. Approach) dan Pendekatan Konseptuan. (Conceptual. Approach). Hasil penelitian menunjukkan bahwa Notaris/PPAT tidak dapat membuka kantor tanpa memiliki NPWP dikarenakan Notaris/PPAT sudah memenuhi. ketentuan Pasal 2 ayat (1) Undang-Undang. Nomor 16 Tahun 2009 yaitu setiap wajib pajak yang sudah memenuhi syarat.subjektif dan syarat objektif wajib mendaftarkan. diri pada kantor Direktorat.Jenderal Pajak dan memiliki NPWP; serta kepatuhan hukum Notaris/PPAT terhadap kewajiban memiliki NPWP ditinjau dari Pasal 2 ayat (1) Undang-Undang. Nomor 16 Tahun 2009 adalah mendaftarkan diri dan mendapatkan NPWP; menghitung, membayar (menyetor) dan melapor pajak yang terutang; kewajiban turunan lainnya seperti PPh 21, PPh 25, PPh 29, PPN; pembukuan dan pencatatan; dan melaporkan Surat Pemberitahuan (SPT)masa dan tahunan. Kata kunci    :    Kepatuhan Hukum, Notaris, PPAT, NPWP.","PeriodicalId":340462,"journal":{"name":"Repertorium : Jurnal Ilmiah Hukum Kenotariatan","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129620048","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}