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VOL. 12, ISSUE 3 (2026)
Study of legal nomenclature on the status of notaries as public officials in relation to the concept of profession
Authors
Nurkamila, Mahdi Syahbandir, Nurdin M H
Abstract
This research is motivated by a conflict in
legal nomenclature regarding the status of a notary; while the Law on the
Office of Notary (Undang-Undang Jabatan Notaris or UUJN) explicitly defines a
notary as a public official, the Minister of Finance Regulation Number 168 of
2023—concerning guidelines for tax withholding on income related to the work,
services, or activities of individuals—classifies notaries as experts engaged
in independent practice. This conceptual issue stems from the inherently independent
nature of the notary profession. Such discrepancies in terminology create
potential ambiguity regarding a notary's status, position, function, and legal
characteristics; therefore, a comprehensive study from the perspective of
notarial law is required to ensure legal certainty and a uniform understanding.
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Pages:78-82
How to cite this article:
Nurkamila, Mahdi Syahbandir, Nurdin M H "Study of legal nomenclature on the status of notaries as public officials in relation to the concept of profession". International Journal of Law, Vol 12, Issue 3, 2026, Pages 78-82
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