PENGGUNAAN BEA MATERAI YANG BENAR DALAM RANGKA SEMPURNANYA AKTA AUTENTIK.

Abstract

Sofyan Arief

Staf Pengajar Fakultas Hukum, Universitas Muhammadiyah Malang
Alamat Korespondensi : Perum Bestari Indah Blok C2 No. 262 Malang
Hp : 85736025201, Email:sofyan695@gmail.com

ABSTRACT

This research aims to understand pattern of postage expense payment and its procedure in
order to appropriate with law regulation, that is regulation number 13 year 1985 concerning Postage
Expense, so that it can help to solve the problem if there is negligence in postage expense usage.
Research about the role of postage expense in letter of authority’s legality which was legalized
by notary is a normative judicial research with emphasized in literature research to get primary data,
with data collecting through documents study. Data obtained from field research is secondary data
which was collected through interview. Interview method used in interviewing respondents is either
structured interview or unstructured interview. This research used analytics descriptive method.
Research result show that letter of authority not necessarily made in front of notary, but can be
made among parties. As authentic certificate, letter of authority made in front of notary must
appropriate with law regulation and had been paid off postage expense tax prescribed by the regulation.
If judge authentication assessment is determined by judge statutory, judge is affixed by evidences.
If the statute doesn’t regulate, judge is given freedom to evaluate authentication and judgment
cannot be accused and interfered. their letter of authority have law defect in attachable postage
expense, it does not given the date, month, and years like obligated in appointment article 7 verse (5)
regulation number 13 year 1985 about postage expense, so in the next days should fair when judge
use regulation number 13 year 1985 about postage expense.

Key Word : Authorization, Stamps Duty.