PERAN DAN PERTANGGUNGJAWABAN NOTARIS DALAM MEMELIHARA PEMBAYARAN PAJAK PADA TRANSAKSI PERJANJIAN PENGIKATAN JUAL BELI (PPJB) DENGAN KUASA MENJUAL (STUDI KASUS KANTOR NOTARIS WILAYAH KOTA MALANG)

In the case of Malang, East Java, it was found that in land and/or building sale and purchase transactions outlined in the form of a Deed of Sale and Purchase Agreement (PPJB) with the Power of Sale, it was used to avoid sale and purchase taxes in the form of Final Income Tax (Final Income Tax) and Acquisition Fees. Land and Building Rights (BPHTB), which causes state financial losses. The aim of this research is to analyze the role and responsibilities of Notaries in maintaining tax payments on Sales and Purchase Agreement (PPJB) transactions with Power of Attorney to Sell. This research method uses empirical research methods to analyze legal behavior with legal norms by collecting data in the field which is analyzed using a qualitative approach. The research location was in Malang, East Java, and the samples taken included several Notary offices and Tax offices in Malang. The role of the Notary in maintaining tax payments on Sales and Purchase Agreement (PPJB) transactions with the Power of Sale is to provide legal education to the public, especially the parties; provide legal advice regarding authentic deeds made; reminding parties of their obligation to pay taxes before the deed is signed by a Notary Public; as well as helping filers to pay taxes to the local tax office. The notary has the authority to refuse to make an authentic deed with strong legal reasons and considerations. Notaries cannot be held responsible if there is misuse of the Sale and Purchase Agreement (PPJB) and Power of Sale by parties to avoid taxes by involving an authentic notary deed. The Notary's responsibility is limited to being a witness to the legal actions of the parties expressed in the form of an authentic deed.