Juridical Analysis on the Tax Compliance of Notary in Relation to Its Honorarium in the Perspective of the People's Welfare (Research Study at the Indonesian Notary Association of Batam City)

Abstract

In carrying out his duties and position as a civil law notary, especially in case of providing notariat legal services, civil law notary will naturally receive honorarium. Empirical data shows the compliance of civil law notary is still very low related to tax payment and report. From the background, the formulation of research questions can be drawn, among others: (1) How is the legal arrangement related to the taxation obligation of the notary in connection with the honorarium for legal services rendered? (2) How is the implementation of the notary’s taxation obligation in connection with the honorarium for legal services rendered? (3) What factors constrain the notary taxation obligation in connection with the honorarium for legal services rendered? To answer the above questions, a juridical normative study approach was conducted backed by an empiric approach. To obtain the necessary legal materials, it is carried out by observation, interview, search, collection and library study on materials, laws and regulations, research results, scientific works and other written documents. Data obtained from the research is then analyzed descriptively in qualitative manner with several data are quantitatively analyzed. From the results of the study, there is a legal basis that becomes the basis for taxation regulation of the notary’s honorarium, its implementation as well as the factors that constrain the tax compliance of Notary. It also provided advice to stakeholders, namely the legislature, executive, Indonesian Notary Association and subsequent researchers.