ISSN 2519-4216
e-ISSN 2519-4313
UDC 34
Law Journal of the National Academy of Internal Affairs
- notary profession; taxable entrepreneur; access to justice; authentic deeds; value-added tax
- https://doi.org/10.63341/naia-chasopis/2.2025.89
- Pages 89-97
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
References
[1] Adah, S., & Faisol, M. (2024). Tax compliance portrait of notary professional taxpayers. Journal of Accounting and Finance, 11(1), 20-27.
[2] Afriani, L. (2022). Analysis of notaryʼs obligation to provide notarial pro bono services to financially disadvantaged individuals (a study on the notaries in Medan). International Journal of Economic, Technology and Social Sciences, 4(1), 22-34.
[3] Ajeng Pramesthy, H.K. (2023). Legal Certainty of Obligation to Impose Value Added Tax on Notary Services as Taxable Entrepreneurs. Inicio Legis, 4(1), 34-48. doi: 10.21107/il.v4i1.20213.
[4] Akib, I. (2021). Implementation of notary obligations in imposing value added tax (VAT). Cross-Border, 4(1), 482-499.
[5] Damayanti, W., Raden, E.R.P., Naufal, H., & Rini, I.S. (2024). Value added tax on notaries including taxable entrepreneurs. Yustisi, 11(3), 21-29. doi: 10.32832/yustisi.v11i3.17869.
[6] Elies, A. (Ed.). (2025). Legal acts and legal events. In A. Susanto (Ed.), Civil law interpreter (pp. 27-34). Jakarta: Gita Lentera.
[7] Hikmah, S.E. (2024). Income tax textbook. Semarang: Cahaya Ghani Recovery.
[8] Irwansyah. (2022). Legal research selected methods & article writing practices. Yogyakarta: Mirra Buana Media.
[9] Ispriyarso, B., & Permana, D.C. (2022). Notary legal services as taxable entrepreneurs of value added taxes in Indonesia: A social psychology perspective. Journal of Legal, Ethical and Regulatory Issues, 25(1).
[10] Marzuki, P.M. (2010). Legal research. Jakarta: KENCANA.
[11] Monteiro, J.M. (2025). Introduction to Indonesian tax law. Bandung: Widina.
[12] Mufidah, N.Z., & Habibi, M.R. (2019). The concept of ecocracy as environmental law protection against post-mining reclamation violations. Indonesian Law Symposium, 1(1), 574-586.
[13] Pavliv, O. (2023). International experience in regulating land relations and its adaptation in Ukraine. Democratic Governance, 16(2), 174-187. https://doi.org/10.23939/dg2023.02.172.
[14] Prasetya, I.A.A. (2024). Factors that influence the willingness to pay taxes of individual taxpayers who carry out self-employed work. Retrieved from https://eprints.unmas.ac.id/id/eprint/5659/1/R.4361%20FEB-AK%20%282%29.pdf.
[15] Puttri, H.L., Dewi, C., & Imam Rahmat, S. (2024). Legal accountability of Notaries/ PPATs in the mismanagement of tax fund deposits. International Journal of Islamic Education, 6(2), 637-654.
[16] Styawardani, R. (2024). Fair tax regulation reformulation for Notaries/PPAT in Indonesia. (Doctoral thesis, Universitas Islam Sultan Agung Semarang, Semarang, Indonesia).
[17] Sulistyawati, S., & Arta, E.A. (2022). The role of the notary in the implementation of the tax amnesty for the sale and purchase of land in Medan concerning the principle of the notary right to refuse. South East Asia Journal of Contemporary Business, Economics and Law, 26(1), 356-359.
[18] Supriyanti, N.M. (2023). Legal protection of taxpayer data confidentiality in the validation process through E-PHTB Notary/PPAT. (Master thesis, Universitas Islam Sultan Agung Semarang, Semarang, Indonesia).
[19] Tan, D. (2020). Juridical analysis on the tax compliance of notary in relation to its honorarium in the perspective of the peopleʼs welfare (research study at the Indonesian Notary Association of Batam City). International Journal of Advances in Social Science and Humanities, 5(6), 36-43.
[20] Wahyudi. (2024). Legal certainty regarding value added tax regulations. Pakuan Law Review, 10(4), 96-106.
[21] Yani, V. (2020). Optimisation of the amount of tax received by the state on the self assessment system of notary business activities by organising bookkeeping and net income calculation norms. Justitia Jurnal Hukum, 4(2). doi: 10.30651/justitia.v4i2.5353.
[22] Yustisianto, D., & Hafidz, J. (2023). Obligations of notaries in providing free legal services to people who are poor. Sultan Agung Notary Law Review, 5(4), 230-243. doi: 10.30659/sanlar.v5i4.34256.
[23] Zanny, S.A., Aria Farah, M., & Deah, S. (2024). Practical guide to taxation of micro, small, and medium enterprises. Jakarta: Salemba Empat.