Notary is an authorized official to make authentic deeds. One form of deed made by a Notary is the Corporate Establishment Deed. The corporation consists of limited liability companies, foundations, associations, cooperatives, cooperative partnerships, firm partnerships, and other corporate forms. The main goal of people establishing a corporation is to run a business and seek profits. However, with the development of the times, corporations are widely used by certain elements as a means of committing money laundering and terrorism funding. In this case a new term appears called the beneficial owner. The beneficial owner of a corporation has more power than other corporate organs so that it can control the corporation. With the emergence of the term beneficial owner in the corporation this raises questions about the position of the corporation in a company. Many people who set up fake corporations with funds that they have to avoid taxes, commit money laundering crimes, even to commit acts of terrorism. Seeing this, the Government requires every corporation to reveal the identity of the beneficial owner of every corporation in Indonesia. Notary as the party that plays a role in making the Corporation's Deed of Establishment also has the duty to apply the principle of recognizing service users and benefit owners in establishing a corporation. In the column on the website www.ahu.go.id, Notaries have the obligation to fill in the column of benefit owners in a corporation if there are beneficial owners in the corporation. This was done by a Notary by carrying out the process of identification and verification of the Notary service users. In addition, the Financial Transaction Reporting and Analysis Center (PPATK) also requires Notaries to register applications for the Gathering Report Information Processing System (GRIPS). This GRIPS application can make it easier for Notaries and Land Deed Officials (PPAT) to report to PPATK about suspicious financial transactions that have the potential to cause money laundering and terrorism funding crimes.
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Kata Kunci: Harta Kawin, Perkawinan Campuran, Pemisahan Harta
Keywords: Marriage Assets, Mixed Marriage, Property Separation
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Jual beli tanah merupakan perbuatan hukum yang mengakibatkan adanya peralihan hak atas tanah, sehingga dalam proses jual beli membutuhkan suatu akta autentik yang berguna sebagai syarat dapat dilakukannya proses peralihan hak atas tanah, akan tetapi akta jual beli yang seharusnya menjadi kewenangan PPAT dibuat dalam bentuk Akta Notariil. Hal inilah yang menjadi permasalahan dalam tesis yang penulis susun tentang akta jual beli nomor 16 yang seharusnya dibuat oleh PPAT justru dibuat oleh Notaris. Metode penelitian yang digunakan adalah metode penelitian yuridis normatif atau metode penelitian hukum kepustakaan. Alat pengumpulan data dalam penelitian ini melalui studi dokumen dengan metode analisis kualitatif. Bagian akhir dalam penelitian ini disimpulkan bahwa Pembuatan akta yang dilakukan oleh notaris x dengan membuat Akta Jual Beli nomor 16 telah melanggar ketentuan yang mengatur adanya akta jual beli yang dibuat PPAT, akta jual beli nomor 16 yang dibuat oleh notaris x tidak dapat dijadikan alat bukti untuk dapat dilakukannya peralihan hak atas tanah di Kantor Pertanahan, akibat hukum terhadap notaris yang membuat akta jual beli nomor 16 terhadap perbuatan yang dilakukannya, maka notaris dapat diminta pertanggungjawaban secara perdata berupa ganti kerugian atas kerugian materil maupun imateril. Hal tersebut dikarenakan notaris melakukan perbuatan hukum yang bukan menjadi kewenangannya, untuk itu seharusnya baik notaris maupun PPAT bertindak sesuai dengan kewenangannya yang sudah ditentukan oleh Peraturan Perundang-undangan.
Land purchase and sell is a legal act that results in transition of land rights, the process of purchasing and selling requires an authentic deed which is useful as a term for the process of transitioning land rights. But the deed of land purchase and sell, which should be the authority of PPAT, made in the form of Notarial Deed as in the deed of purchase and sell number 16. This research is using normative-juridical method with library research as the data collection methods. Data collection tool in this study is through the study of documents with qualitative analysis methods. The final part of this research concluded that the making of deeds carried out by Notary X who has made the Deed of Purchase and Sell number 16, had violated the provision which is regulate the making of deed of purchase and sell by PPAT. Number 16 Deed made by Notary X cannot be used as evidence for the transition of land rights in the Defense Office, the legal consequences of the notary who made number 16 deed for the actions he did, then the notary can be asked for his responsibility in the form of compensation for material or immaterial losses. This is because the notary performs a legal act that is not his authority, for this reason both the notary and PPAT should act in accordance with their authority determined by the Laws and Regulations.
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