LEGAL CONSIDERATIONS REGARDING THE ADDITION OF STAMP DUTY IN PROVIDING LEGAL CERTAINTY OF CIVIL AGREEMENT DOCUMENTS ACCORDING TO LAW NUMBER 10 YEAR 2020 CONCERNING STAMP DUTY
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February 7, 2022LEGAL CONSIDERATIONS REGARDING THE ADDITION OF STAMP DUTY IN PROVIDING LEGAL CERTAINTY OF CIVIL AGREEMENT DOCUMENTS ACCORDING TO LAW NUMBER 10 YEAR 2020 CONCERNING STAMP DUTY
Abstract: In the context of national development, it is necessary to increase community participation in thecollection of financing funds, the majority of which come from the taxation sector; one way to accomplish thisis to comply with the obligation to pay Stamp Duty on certain documents used. The purpose of this study is toexamine Stamp Duty in light of the explanation provided in Law No. 10 of 2020 on Stamp Duty. This is a typeof normative legal research, which is the examination of the legal system. The type of secondary data used issecondary data. The data collection technique that was used was a review of the literature. The conclusion ofthis research is that the affixing of stamps on Civil Agreement documents in accordance with Article 1(2) andArticle 3(1) and (2) of Law No. 10 of 2020 concerning Stamp Duty can explain why non-payment of StampDuty has no effect on the agreement’s cancellation or validity.
Keywords: stamp duty, law, document, Law Number 10 of 2020