Author(s): Budi Ispriyarso, Della Cira Permana
Value Added Tax (VAT) on goods and services is one type of central tax in Indonesia. In its development, VAT is regulated in Law Number 42 of 2009 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (VAT Law). In Article 4A of the VAT Law, it is regulated that goods and services are excluded from the object of VAT. Notary services are excluded from the object of VAT. This raises the pros and cons associated with the inclusion of notary services as the object of VAT. The problem is, 1) is it correct from the juridical aspect that a notary is classified as a Taxable Entrepreneur. 2) How the Notary carries out the obligation to collect VAT for the legal services it provides. The research method used is empirical juridical method, with qualitative analysis. The results of the study show that most of the notaries who are Taxable Entrepreneurs (PKP) have collected VAT for the legal services they provide. However, most notaries are of the opinion that it is not appropriate to classify notaries as “entrepreneurs”.