PELUNASAN BEA METERAI ATAS DOKUMEN DI INDONESIA

Evie Rachmawati Nur Ariyanti

Abstract


The Law No. 13/1985 sets a tax on documents, which is called stamp duty. Its
detailed and technical implementation is further described in Government
Regulation No. 24/2000 on the New Tariff for Stamp Duty and its Imposition Limit
of Nominal Price. So far, many people are familiar with only one type of stamp:
seal on receipts. In addition, many people are still uninformed about when it is
compulsory to stamp on their documents. Through juridical-normative approach,
this research found out that there is another alternative to attaching stamps or
seals to pay stamp duty on documents: either manual or digital franking machine.
This means of repayment involves fixed procedures. The sealing or stamping itself
uses seals on receipts or tax collection letters. This ty,stmpingmeans of sealing is
done to documents used as evidence previously not payable on stamp duty and
insufficiently paid. This stipulation also applies to documents made in other
countries which are to be used in Indonesia.


Keywords


stam duty, stamping under penalty

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DOI: https://doi.org/10.33476/ajl.v2i3.850

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