Legal Analysis of the Role of Notaries in Supporting Transparency in the Transfer of Land Rights through Tax Amnesty

DOI

10.2991/978-2-38476-531-7_25How to use a DOI?

Keywords

Notary; Tax Amnesty; Transparency

Abstract

The Tax Amnesty program implemented in Indonesia aims to improve taxpayer compliance while expanding the state’s revenue base through the disclosure of assets, including land and buildings that have not been properly recorded in the taxation system. In this context, the transfer of land rights becomes one of the key instruments requiring guarantees of legal certainty and transparency. Notaries, as public officials authorized to draw up authentic deeds, play a central role in ensuring legality, accountability, and data openness in every process of land rights transfer conducted by Tax Amnesty participants.This study seeks to analyze the position and role of notaries in supporting transparency in the transfer of land rights through Tax Amnesty, to identify the legal responsibilities attached, and to examine the juridical implications in the event of violations or abuse of authority. The research method employed is normative juridical, using statutory, conceptual, and relevant case study approaches.The results of this research indicate that notaries act not only as deed drafters but also as guardians of transparency and integrity in transactions. Notaries are obliged to ensure the accuracy of ownership data, tax status, and supporting documents so that land rights transfers comply with the provisions of Tax Amnesty. The legal responsibilities of notaries cover administrative aspects, professional ethics, as well as civil and criminal liability if the deeds they draw up cause harm or disputes. The conclusion of this study emphasizes that the role of notaries is crucial in supporting the implementation of Tax Amnesty, particularly in relation to the transfer of land rights. Therefore, it is necessary to strengthen regulations and enhance notarial integrity in order to guarantee legal certainty, transparency, and protection for all parties involved.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Muhammad Novrizal Harahap
AU  - Elvira Fitriyani Pakpahan
AU  - Rodiatun Adawiyah
AU  - Azharuddin Azharuddin
PY  - 2026
DA  - 2026/01/03
TI  - Legal Analysis of the Role of Notaries in Supporting Transparency in the Transfer of Land Rights through Tax Amnesty
BT  - Proceedings of the 1st International Forum on Psychology, Law, and Education (IFPLE 2025)
PB  - Atlantis Press
SP  - 228
EP  - 233
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-531-7_25
DO  - 10.2991/978-2-38476-531-7_25
ID  - Harahap2026
ER  -