The position of notaries as taxable entrepreneurs: A study of VAT obligations in notary services
This study aimed to examine the position of notaries as taxable entrepreneurs within Indonesia’s value-added tax system and its implications for notaries’ obligations in providing services to underprivileged communities. A normative approach was employed, involving an analysis of relevant legislatio...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
National Academy of Internal Affairs
2025-05-01
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| Series: | Юридичний часопис Національної академії внутрішніх справ |
| Subjects: | |
| Online Access: | https://lawjournal.com.ua/journals/tom-15-2-2025/pozitsiya-notariusiv-yak-sub-yektiv-pidpriyemnitskoyi-diyalnosti-doslidzhennya-podatkovikh-zobov-yazan-z-pdv-pid-chas-nadannya-notarialnikh-poslug |
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| Summary: | This study aimed to examine the position of notaries as taxable entrepreneurs within Indonesia’s value-added tax system and its implications for notaries’ obligations in providing services to underprivileged communities. A normative approach was employed, involving an analysis of relevant legislation, such as Law No. 42 of 2009 on VAT and Sales Tax on Luxury Goods, Law No. 2 of 2014 on the Notary Profession, and other related tax regulations. The data used in this research were drawn from primary, secondary, and tertiary legal materials, and analysed using both statutory and conceptual approaches. The findings indicate that although notaries are subject to tax obligations as taxable entrepreneurs, challenges arise in the implementation of these obligations, particularly regarding the social function of notaries in serving economically disadvantaged individuals. The imposition of a value added tax on notarial services has the potential to restrict public access to legal services, necessitating policies that balance fiscal obligations with the principle of access to justice. Further research is therefore needed to formulate tax policies that are more adaptive to the social role of the notarial profession. It is important to reconsider the classification of notaries as public officials who serve society. Based on the considerations above, it is evident that the intention of the government and lawmakers is to acknowledge the role of notaries as public officials responsible for drafting authentic deeds in the public interest. In practice, notaries perform a public service by fulfilling state functions related to the creation of authentic notarial deeds. They are also obliged to provide services to underprivileged individuals and cannot refuse to do so. Therefore, the imposition of value-added tax on all notarial services imposes a burden not only on clients but also on the notaries themselves |
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| ISSN: | 2519-4216 2519-4313 |