Skripsi

KEWAJIBAN PEMBAYARAN PUNGUTAN BAGI PROFESI NOTARIS PENUNJANG PASAR MODAL.

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Penilaian

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Notaries according to the Law on Capital Markets are limited in their role as capital market supporting professions, but according to the Appendix to the Government Regulation on Collections by the Financial Services Authority (OJK) they are subject to mandatory levies which indirectly are also categorized as parties or financial service institutions that are obliged to pay levies. This research is normative legal research, which uses statutory and futuristic approach, with sources of legal material obtained through literature studies, with a deductive conclusion technique. The results of this study indicate that, in the implementation of mandatory levies for Notaries, it has created juridical implications, namely legal uncertainty due to the obligation to pay levies regulated by Government Regulations pn Collections by the OJK and its attachments, while the Law on OJK with a hierarchy of statutory regulations that higher does not regulate so. Furthermore, these two norms regulate the scope of parties that are subject to mandatory levies, namely financial service institutions, while Notaries are public officials, not financial service institutions whose activities are directly in the capital market sector, unless limited to supporting professions. In the future, it is necessary to revise the Government Regulation on Collections by the OJK by removing the provisions in the appendix which require levies to be limited to annual levies, except for registration levies for Notaries and other capital market supporting service professionals. The aim is for legal certainty that the capital market supporting profession is not one of those defined as financial service institutions, so they are not obliged to pay annual levies to the OJK.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307003454	T106844	T1068442023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1068442023

Publisher

Palembang : Prodi Magister Kenotariatan, Fakultas Hukum Universitas Sriwijaya., 2023

Collation

xi, 127 hlm.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

346.040 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Magister Kenotariatan
Hukum Keuangan Negara, Pungutan

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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