Taxation-State and Local Commons^™

Tanggung Jawab Pejabat Pembuat Akta Tanah Terhadap Setoran Pajak Dalam Pembuatan Akta Otentik Berdasarkan Putusan Pengadilan Negeri Cibinong Nomor 158/Pid.Sus/2019/Pn.Cbi, Muhammad Abdoel Aziz

Indonesian Notary

This article discusses about the tax deposits in making authentic deeds. Based on the Decision of the Cibinong District Court Number 158 / Pid.Sus / 2019, TL was convicted of being proven guilty of a tax crime in the form of forgery of income tax and BPHTB deposits. TL is an employee of the PPAT office. The PPh and BPHTB deposit letters are for the purpose of making an authentic deed by PPAT. The criminal act could be committed because TL knew that PPAT was employing him, PPAT MS neglected to check in detail the PPh and BPHTB deposit letters …