Implementations of Notaries/Land Titles Registrar in the Field of Taxation

Abstract

Budi Ispriyarso

Notary is a public official, but do not receive a salary from the government. In addition, notary is also involved by the government, especially to assist with the collection of certain taxes, for example, Land and Building Rights Acquisition Fee and final income tax in the process of buying and selling land and buildings. The problem is what types of taxes are related to the notary profession and how the tax obligations are implemented. The research method used is juridical empirical, with descriptive analysis research specifications. The research location is in the city of Semarang. The results show that related to the notary profession are income tax, fees for acquisition of rights to land and buildings, stamp duty, value added tax and land and building tax. Other research results indicate that the notary has carried out its tax obligations in accordance with the provisions of the proper laws and regulations. However, in its implementation there is still in fulfilling its tax obligations.