Position and Notary Responsibilities In Financial Statements

Abstract

The development of information technology and globalization at this time can lead to organized criminal activities that have crossed many jurisdictions in a country in the form of transnational crimes such as money laundering. In money laundering crimes can often involve a Notary in his authority to make an authentic deed. Therefore, the government expands the provisions of the reporting parties, especially the Notary, to report suspicious financial transactions to the Financial Transaction Reporting and Analysis Center (PPATK) by registering and reporting in a special means, namely the Gathering Report and Information Processing System (GRIPS) reporting application. However, the true reporting obligations conflict with the obligations held by the Notary as the secret bearer of office. Thus, problems were found regarding: how the position and role of the Notary in the system of reporting money laundering crimes and their responsibilities as a reporting party in the Gathering Report and Information Processing System (GRIPS) application. This study uses a method in the form of normative juridical research with qualitative methods as a method of data analysis and uses document studies supported by interviews as a data collection tool. Based on the research results, it can be concluded that the Notary has been given authority through the Act, and therefore if the Notary is burdened with other obligations, it must also be regulated in the Act.

Keywords

• responsibility
• notary
• authentic deed
• financial transactions